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Chart of Accounts

General Ledger

The Chart of Accounts (COA) is the complete set of values used by the College to record financial transactions in the general ledger. A chart string consists of six segments with a total of 25 digits. This structure assists in the consistent posting and reporting of financial transactions. The COA records financial transactions; identifies resources that are available for College use; provides financial data for analysis and monitoring of account balances; and allows budgeting for College programs. The diagram below depicts the six segments of the College's chart string.

Segment

Definition

# of digits

Entity

Who? What School?

2

Org

What department?

3

Funding

Where does the money come from?

6

Activity

How is the money spent and received?

6

Subactivity

(Open to department use)

4

Natural Class

What are the expenses and revenues?
What are the assets and liabilities?

4

To request a new value in any of these segments, or modify an existing value in any segment, you will need to fill out the appropriate segment form.

To obtain a current list of each segment value, click here.

Last Updated: 12/13/13