Book Title: Chart of Accounts and General Ledger

Book Description

A chart of accounts (COA) is the governing structure for all financial transactions. IU’s COA drives the university’s external compliance, internal and external reporting, and organizes all financial data in the general ledger. The general ledger (GL) is the repository of all financial and budget information for IU. The GL provides a record of each financial transaction that takes place during the life of all departments within IU. Review this book to gain a better understanding of the various components of the chart of accounts and general ledger at Indiana University and how it impacts financial accounting and reporting at IU.