Introduction

Chart A chart of Accounts (COA) defines the heads under which the income and expenditure of local bodies are classified and facilitates maintenance of accounts and preparation of financial statementsis a listing of the names of the accounts that a State or ULB’s has identified and made available for recording transactions in its general ledger. COA is a standard data which need to be setup are as per the National Municipal Accounting Manual or Respective State wise manual.

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