Chart of Accounts

What is a Chart of Accounts?

A Chart of Accounts is a list of all the names of the accounts found in the General Ledger, normally shown with an account code allocated to it. The list simply sets out the structure of your accounts so that all similar accounts are grouped together.

The term Chart of Accounts is sometimes abbreviated to COA.

For further information on a Chart of Accounts see the Wikipedia definition.

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Last modified March 7th, 2018 by Michael Brown

About the Author

Chartered accountant Michael Brown is the founder and CEO of Double Entry Bookkeeping. He has worked as an accountant and consultant for more than 25 years in all types of industries. He has been the CFO or controller of both small and medium sized companies and has run small businesses of his own. He has been a manager and an auditor with Deloitte, a big 4 accountancy firm, and holds a BSc from Loughborough University.

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