Chart Of Accounts

Views Updated: Dec 15, 2025

Key Facts

Abbreviation
COA
Pronunciation
/ʧɑrt əv əˈkaʊnts/
Category
Business
Related Field
Accounting

Examples in Context

  1. The list of accounts used by a company is known as its chart of accounts.
  2. The Chart of Accounts in SAP consists of two management levels : the group level and the company code level.
  3. All of the company codes within a company must use the same chart of accounts and fiscal year. However, each company code can have a different local currency.
  4. " chart of accounts : A systematically arranged list of accounts applicable to a specific concern giving account names and numbers, if any. " The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.
  5. This chart show the exposure of accounts ( RMB '000 ) based on the shift in Peng Yuan score band.

Other meanings of COA