{"id":522,"date":"2013-10-03T16:10:37","date_gmt":"2013-10-03T20:10:37","guid":{"rendered":"http:\/\/carleton.ca\/facts\/?page_id=522"},"modified":"2020-01-14T14:31:21","modified_gmt":"2020-01-14T19:31:21","slug":"chart-accounts","status":"publish","type":"page","link":"https:\/\/carleton.ca\/facts\/glossary\/c\/chart-accounts\/","title":{"rendered":"Chart of Accounts"},"content":{"rendered":"<h3>What is it?<\/h3>\n<p>A chart of accounts (COA) is a created list of accounts used by an organization to define each class of items for which money or the equivalent is spent or received.\u00a0\u00a0 It is used to organize the finances of the entity and to segregate expenditures, revenue, assets and liabilities in order to give interested parties a better understanding of the financial health of the entity.<\/p>\n<h3>Why is this important?<\/h3>\n<p>The University\u2019s <a href=\"http:\/\/carleton.ca\/financialservices\/systems\/banner\/\" target=\"_blank\" rel=\"noopener noreferrer\">Banner<\/a> COA consists of 6 elements, commonly referred to as <a href=\"http:\/\/carleton.ca\/facts\/FOAPAL\/\" target=\"_blank\" rel=\"noopener noreferrer\">FOAPAL<\/a>: Fund, Organization (Org), Account, Program, Activity (optional) and Location (optional and not used at Carleton University). Each element is maintained in a central database, and is structured in a hierarchy that provides all users with the ability to view financial activity at a summarized or detailed level. Revenue and expense activity require the Fund, Org, Account and Program codes, while asset and liability activity require only the Fund and Account codes.<\/p>\n<h3>Where do I find more information?<\/h3>\n<p>The user community does not have direct access to Banner Finance, but uses the <a href=\"https:\/\/carleton.ca\/facts\/fast-tools-support-training\/finance-reporting\/\" target=\"_blank\" rel=\"noopener noreferrer\">FAST Finance Reporting<\/a> application to view financial statements and transactions. To log into FAST, visit <a href=\"http:\/\/www.carleton.ca\/FAST\" target=\"_blank\" rel=\"noopener noreferrer\">www.carleton.ca\/FAST<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is it? A chart of accounts (COA) is a created list of accounts used by an organization to define each class of items for which money or the equivalent is spent or received.\u00a0\u00a0 It is used to organize the finances of the entity and to segregate expenditures, revenue, assets and liabilities in order to [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":47,"menu_order":110,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","_mi_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Chart of Accounts - Financial Administration Community Training &amp; Solutions<\/title>\n<meta name=\"description\" content=\"What is it? 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