Chart of Accounts (COA)

The Chart of Accounts (COA) is the set of tables that define the codes and coding structures within Kuali Financials, including attributes such as charts, organizations, accounts and object codes. The COA exists to support and validate entries into the General Ledger (GL). The account and other COA attributes are associated with additional attributes, such as the fund group or organization associated with an account, or the object level that is associated with an object code. Defining these attributes and their various relationships is how the financial structure of an institution is defined. By leveraging the COA, your institution can organize its information to support activities such as document routing, management of internal controls, and internal and external reporting.