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GL Associates (GLA) made a name for itself by implementing mainframe-based General Ledger systems and other financial applications for some of America's most prestigious multi-national organizations. Our dedicated staff of accounting and information technology professionals supported Computer Associates (formerly Software International), and GEAC (formerly MSA and McCormack & Dodge) applications in mainframe COBOL environments. Our clients included many large organizations that are today leaders in brokerage, communications, distribution, services, publishing, and the public sector industries. Most of our projects were major mission-critical systems implementations. Our many successes gave us great visibility to an appreciative and an ever-expanding client base. Our proven approach to implementing financial systems assured our clients of enhanced and timely corporate-wide financial reporting, significant staff productivity gains and faster closing cycles -- long before the reengineering and data-warehousing craze took hold! These benefits added significant value to our clients' systems and protected their software investments. After many implementations, GLA became particularly renowned for ourchart of accounts (COA) design services, which we offer for any financial system. We have found that a well-designed chart of accounts is essential to the success of a financial systems project. Our COA design methodology ensures that our clients' reporting requirements (e.g., corporate, divisional, product, regulatory, etc.) are well defined, and accommodated by the new general ledger account coding and reporting structures - without requiring expensive data warehouses or third-party reporting tools!