Chart of accounts (CoA): A list of every account in the general ledger, somewhat comparable to a table of contents. Journal entry: The record of a single transaction.

A chart of accounts is a list of accounts for recording and categorizing transactions in a company’s general ledger. It sorts transactions into groups so that you can run reports on them.

The chart of accounts is the numbering system used by the University's Enterprise Resource Planning (ERP) system, Banner, to record financial transactions. Banner uses what is known as a FOAPAL string ...

In general, a business accounting system is designed to keep track of where money comes from and where it goes. Usually, businesses will keep both a journal and a ledger for accounting purposes.