general ledger and chart of accounts are set up to meet these requirements. Since basic fund accounting is driven by the need to classify resources, this chapter also covers revenue accounting.

The Chart of Accounts (COA) is the backbone of the financial system. It provides the organizing framework for both financial and management reporting within the financial system. The COA structure is ...

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 ...