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Chart of Accounts

Cornell’s chart of accounts (COA) will change when we begin using the Kuali Financial System (KFS). The COA is the information stored in KFS that defines the codes and coding structures that enable KFS to record transactions in the general ledger. These are defined in ways that enable Cornell to meet its operational, managerial, and external financial reporting needs.

The chart of accounts stores six main types of information:

The Chart of Accounts includes the following features:

Cornell’s Chart of Accounts categorizes all transactions in KFS according to Balance Type.