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 ...

An accountant uses a suspense account, a temporary account in the business chart of accounts, for recording all or part of a transaction that she doesn't know how else to code. When she identifies the ...

UTSA’s decisions and business processes are dependent upon the flow of financial information. This flow of financial information is driven by the accounting and reporting system. At the heart of that ...

How you classify accounts is the foundation of your company's accounting process. You record financial transactions to show financial activity and to increase or decrease accounts. Small companies ...

Purpose: To introduce the Account ChartField, explain the different levels and categories of accounts, discuss the debit and credit convention associated with accounts, and outline a method for ...

To provide an overview of the UTSA Chart of Accounts. National Association of College and University Business Officers (NACUBO) Financial Accounting and Reporting Manual for Higher Education Chapter ...

The chart of accounts is the numbering system used by the University's Enterprise Resource Planning (ERP) system, Banner, to record financial transactions. The chart of accounts consists of six ...