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t. e. A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded ...
A gospel harmony is an attempt to collate the Christian canonical gospels into a single account. [1] Harmonies are constructed by some writers in order to make the gospel story available to a wider audience, both religious and secular. [2] Harmonies can be studied by scholars to establish a coherent chronology of the events depicted in the four ...
It spread through the Mediterranean and Middle East before and during the 2nd and 3rd centuries, becoming a dualistic heresy to Judaism (see Notzrim), Christianity and Hellenic philosophy in areas controlled by the Roman Empire and Arian Goths (see Huneric), and the Persian Empire.
Presbyterian (or presbyteral) polity is a method of church governance ("ecclesiastical polity") typified by the rule of assemblies of presbyters, or elders. Each local church is governed by a body of elected elders usually called the session or consistory, though other terms, such as church board, may apply. [notes 1] Groups of local churches ...
The LDS Church defines membership as: [2] Those who have been baptized and confirmed. Those under age nine who have been blessed but not baptized. Those who are born to members but are not accountable because of intellectual disabilities, regardless of age. One member parent requests it and the nonmember parent gives permission.
Various sociological classifications of religious movements have been proposed by scholars. In the sociology of religion, the most widely used classification is the church-sect typology. The typology is differently construed by different sociologists, and various distinctive features have been proposed to characterise churches and sects.
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