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Is there authoritative literature on the structure and design of the chart of accounts? If so, where would we find it? Is the chart of

Is there authoritative literature on the structure and design of the chart of accounts? If so, where would we find it? Is the chart of accounts different for taxing agencies? Can multiple sets of books be legitimate (financial, federal, states, Securities Exchange Commission, etc.)? Can company management "do their own thing" in creating the chart of accounts?

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