Chart of Accounts
This portion of the book provides an overview and helpful documents related to the chart of accounts (COA) at Indiana University.
The chart of accounts (COA) acts as the governing structure for all financial activities, organizing and categorizing thousands of financial transactions generated daily by Indiana University. The COA plays a pivotal role in driving external compliance, internal and external reporting, and effectively organizing financial data within the general ledger.
Understanding the main attributes of the COA at Indiana University is essential for employees handling financial transactions as it ensures accuracy, consistency, and transparency in financial record-keeping. By comprehending how the COA functions to categorize and track financial data, employees can effectively navigate and contribute to the financial health of and compliance at Indiana University.
Policies
Review the below policies related to chart of accounts:
- FIN-ACC-1: Role of Fiscal Officer, Account Manager, and Account Supervisor
- FIN-ACC-10: Ranking of Fiscal Officer, Account Supervisor, Account Manager, and Delegation of Signature Authority
- FIN-ACC-470: Internal Controls
- FIN-ACC-650: Financial Compliance: Authority and Accountability
- FIN-BUD-20: Review of Fiscal Activities
- FIN-TRE-90: External Agency Agreements
Standards
Review the below standards related to chart of accounts:
- UCO-COA-1.00: Framework
- UCO-COA-1.01: RC, Org, and Account
- UCO-COA-1.02: Fund and Sub-Fund Groups
- UCO-COA-1.03: Consolidation, Object Levels, and Object Codes
CheckLists
There are no checklists related to this portion of the book at this time. Please check back in the future!
Training Materials
Review the below training materials related to chart of accounts:
Other Related Materials
Review the below other materials related to chart of accounts:
- Reference Document: Responsibility Center Code List
- Reference Document: Organization Code List
- Reference Document: Fund and Sub-Fund Group List
- Reference Document: Reportable Object Code List
- Reference Document: Object Code, Level, and Consolidation List
- Reference Document: Chart of Accounts Quick Reference Guide
- Reference Document: Chart of Accounts List of Attributes
- Reference Document: IU Foundation Scholarship Account Guidance
IU FINANCIAL SYSTEM REPORTS AND PROCEDURES
Review the below IU financial system reports and procedures related to chart of accounts:
