Governmental Reference Chart of Accounts

A Governmental Reference Chart of Accounts is a reference CoA that can be referenced by a government entity's CoA.

• AKA: Uniform Government CoA.
• Context:
  • It can range from being a Standard National CoA, a Standard State/Province CoA, a Standard Local Government CoA, a Standard School District CoA, Standard Special District CoA, ...
  • It can (typically) contain an Assets Account, Liabilities Account, ...
• Example(s):
  • Utah Standard Local Government CoA (2013).
  • Pennsylvania's Uniform CoA (2014).
  • …
• Counter-Example(s):
  • a Standard NGO Chart of Accounts.
  • a Standard For-Profit Chart of Accounts.
  • a Active Government Chart of Accounts.
• See: Government Finance Glossary.

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