Financial statements & accounting records · Core
Chart of accounts
Also called: COA
ELI5
The structured list of account codes used to classify financial transactions.
Used in conversation
“Can we circulate chart of accounts with the assumptions and open questions marked?”
Pitch context
You will see “Chart of accounts” in financial models, budgets, board packs and investor materials when the discussion reaches financial statements & accounting records.
Why it matters: It helps a reader interpret financial statements & accounting records without confusing the measure, decision, role or evidence being discussed.
Connected terms
- Certificate of analysisThe search label “CoA” can route to both entries.
Sources & evidence · 4
Direct term-level sources and supporting source families.
- IFRS Foundation — IFRS GlossaryDirect source · primary · checked 2026-08-16
- Financial Accounting Standards Board — FASB Accounting Standards CodificationDirect source · primary · checked 2026-08-16
- U.S. Small Business Administration — Break-even pointSupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Non-GAAP Financial Measures — Compliance and Disclosure InterpretationsSupporting source family · primary · checked 2026-08-16