Organization's Chart of Accounts

An Organization's Chart of Accounts is a Chart of Accounts for some organization.

• AKA: Active CoA.
• Context:
  • It can (typically) be used to organize Accounting Ledgers and to navigate Financial Flows.
  • It can be based on some Idealized CoA (such as a standard CoA).
  • It can range from being an Active Chart of Accounts to being a Deprecated Chart of Accounts.
  • It can range from being a Custom Business-Entity CoA, Custom NGO-Entity CoA, or a Custom Government-Entity CoA.
• Example(s):
  • City of Palo Alto's 2015 Chart of Accounts.
  • OpenGov's 2015 Chart of Accounts.
  • …
• Counter-Example(s):
  • a Standard CoA, such as Utah's standard municipal CoA.
  • Organization's Org. Chart.
• See: CoA Account, Account Ledger.

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References

2014

• (Purcell, 2014) ⇒ Melanie Purcell. (2014). “The Value of Regularly Reviewing the Chart of Accounts.” In: PM2 Connections Journal.
  • QUOTE: The current chart of accounts reflects:
    • Sources and uses of money.
    • Accounting structure.
    • Organizational structure.
    • The evolution and history of the accounting and organizational structure.
    • Activities and responsibilities of units within the structures.

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