This flow of financial information is driven by the accounting and reporting system. At the heart of that system is the chart of accounts. We use the chart of accounts to segregate and categorize ...

The Chart of Accounts (COA) is the backbone of the financial system ... to capture data for management and financial accounting.

Investopedia / Ellen Lindner A chart of accounts (COA) is an index of all ... transactions that a company conducted during a specific accounting period. Large and small companies use a COA to ...

This technical note and manual (TNM) addresses the following main issues: • Discusses the purpose of a chart of accounts ... in a chart of accounts • Discusses the role of chart of accounts in ...