sa 1h Heads/Charts of accounts (CoA) ‘pplication ; BESCoh opie to i sccouirg ener cag ih unniAetuming a Mestsonlty fib pt rd senate oes wi Ct era Operative Date : The bode or he year wl ie ob pred on the bso he nw Chat fom Han Sce the cyst 2008.6 forth Feds al Pov Geers ba reared on the new Chart of accounts, his at hs become operative fr 1" Jy 2005 “ederal and all Provincial governments, Ty = a Mh peel and progam elements wit ot beat to acconing iis otis of femputezed scouting enronment iecats THe cok oa ne elements. hese tty (obec) fone ADynamic Document Zork? fheCancon be described» dynanc dcr. Thi mean hate nial elements and isle acing eq ongsing rss and change. Ths eae at he CoA eas la trike Stoney one rede, Prowncl oa it Goverets 0 tht hee aces i. eee iyrebeced in he nonce armaton a that ti response tts carer Temation needs of he we le) Funeion is)Proiet hort of counts ments fay Elmont ren ny element enables reposting of transactions by the oxanational siete or 1 Tretia: te organational uit, wih s creating he tense, The wee ey tlement is ondary al counting tonictions There are rumber of sub clments cond wit the | Gaturing onsacton dat at mae dete level. THe sb ements Fete er mast, Duin, Deparrentatixed Dept ardosbursng Oficer (O00) Goverment + Thegovernment ub elements eae uars he ges evel at wh ent noma + Asin sph character represents ath goverment at Fda or Miiy Two ume characters Wey Nin iG PA eit Goverenent an wl let WE visor/Depariment Speer omen subse ol he Federer Proadal GORE plc ton overeat cr ee eyo nS Se sent Ce ‘Asked bpuinert the enty element. These aflow or Dist and Org ne Federal roi ort government. ration on Ye ase Provinces RTE Heads of zeounts areas Gaiiinanaciamaees riot i Serer es evel tic operational espansbiies be esened IM er peting exer ean opal beset anécepriedon az vt mth foesotsusness3873 | fee Mo none enraea et the tached Deparment Bega con awh ie concerned DO's ofthe Don /Depamant ad / oF tached Depart tected. S ie bovie sho represents the Oi Aout evi spaate cde. seta charac ach Di. so nurse Oe irl at whch acounng nsactons be Ha Serpe te lowes oT se oe rl ented sd recatn soot gana clea a9 ison cramp of cos cat Tobe mameri characters enti each D0 se eros fox expndtue fon eniy (en. 2sh0nL or 2 se mee SoG raponsBl or ore thn one en sig offer (080) Ech ONO Wil be boos ae ord ~ Pres However in ceumstanes whee 0 code wl be sige fo x ve siocsre sare sen 1 Sele Pe "object Element seit ad dasicaton of tansatns No SrSitat econting of ancl ifomation ost ‘obec cements manaor Fr ot «me one lost ent enuesana recs ad ceca ad eno Te 38 ot Seoigusaion ee ent coats wo seen’ he outing cement an cout Accounting lement voratr a element a eines the oc 0UN The accounting tars re Jemen ss re occountng ee Metta oracon we cs : Saree Now ances Cte iteshe Ge td : ee Waince Academy 490 Heads o Acco ots Aetdeny = + Wee Eauty Sher cesar. This dtnction wb proved byte combination oth a ee ae es TSH 0 etd byte ecoung ian 2 big et E Fone ene) 208 by atts ot cen wciunsr ecangat fepoymens are captlin fre). Becount Number 7 he seit tet re mmr caters ent hsb emer de f= EUS th Vasco wl be tnd fog sae he detaled “natura ies), *Medcvrtrs ona rer erat. Tiss shown btw S Majorebjee + Minor abject * Detaied object Leet Siructre Example ‘AMCHIMBIEY te object emer n eis ofthe acta cos shown bo ‘Accounting Element & Fxpendtore Major objec, 01 Employee reltes expenses Minor abet noi Detaled object a0tnoiaasc>oy Exerdture Objects tone on cS of he dete codes 1 exes a dt cde Sol st, bie and aoe greener aa reg (025 arse eens in reson to gucen See Simian Pitan ac anatase ty a eae Phys Asets under assets subelement, Fund element. Ronermiocnset 8 SBR Caer ad erin nda ig te Conotdnes| + fund Fob Account, Sens eer ers Me 81) 0 the Conn ot he nc epi ot Pokian the fede (il reves rece ty the led gentoo at poymen of any loans sal ete fernpant bth eovermen nd all mares caved ni nn Pee naa enolited ind ibe noun ae tedesleoran ete Pull Account: tice 782 ofthe Consent Federation 1 paces cessed oon beh et Fede erent or tenon ted wl he rene Cuno an oho tana ner ‘he auoty of he ederation, The Fon ae ind en anata fra contig rscns ‘+The Fund element consis of tree ss Cerny Scare, Sut-Fund and Grant /Pube _ Account Homer. Source saponetts he suey funds Cpt or evens. ene mean at ce aed Peete ss Ata a dy ‘are Copal Receipts. Kan dees the Puc count othe CET strom ree, a te ng Conon fue been Caren, Oecmen and Cpl sar he Nea ed red epee. The Pb accu ded beeen Wan ee BI + hrs tener under he contd rand ado te mae el epmatire cared ra on he soc of dra, Bred on te sens oe ag ‘oes of expends ae ceed under “Carene eines eat F/ Met hrc Ase) wre incised unter “Deveopment Steer eee Fanci Aces Gnvestment) ae cotegorted unto ope, +_the feet isan sameness [rod [Souree | Subsund "rant 7 Pate a Number || enstted | capiat—| Voted carat Epenane Grant Na wil_Fe und = : BMocited os pet the odes oven tuigt ‘ boot F Aevenue | Vole ere pera } Voted pital penditure | ‘Chores cueent spends | ° ‘charged Deveioprent Epertare ~[Cstged Captal pend z Gent Namber 7 ube Recount Bere Rasen ois ut jac os ale RS {MerentConsoated Fund Grantor Puble heroes Find Semen seucure- Example an ras of the fond clement in tems ofthe actual code is shown below Find © Conolted Fund Soiree Bee eee Sub Fund 1 Voled Curent rant Humber or Pub Account 222° Granttmber et REEREN hve rt ben proved ashe orc Rod ot che thebudget process, | Foncton Hemant ot The Function element provides re thor anomie fue ; rea leon cade mando ere | eee ete coe | Guiet Fucton, Su oeaked rencon ond Nene (eae fade ogame er Foret *,MAlerfrcton dec te rn ona ton to hha traneatn stolepuntgnce Academy ee Heads of Ace The Major Functions included in the Cha of Aeon Fea dir’ fusd in ek pst “kira on coal a Meentora Horse fing ial on Gone Fr “gumesic bracers indent soar Foetion ur tye second sub clement is minor Tuncton, whieh prondes te owes evel of ex unig funcion fo whit Wanscinwibe cases. SMe Mir functosTded inthe Chart of counts ae tose proved Ee rc rade paicuon "A eo on cover Fe Sates" (GF), modified where neces, _ singe numeric characte ene Minor function ales Function ae ed runtion provides an adéiona level of dtl and anal nd wil be nue opie to ech major/mnor Turton combination 2 ” ‘Fl numeric chorarers ident he Detaled Fundion Va Detlled Function Fishes eve of talline Function ttemen an of wo numer charts. —rearam 1 Aatough pogrom i ined Inthe fancon element Cor wil be used to: Wey, goverment programs If Federal eed Prov Governments decide t inraduce i Serene goverment hes ye to 980 Program Budgeting nd eporing ay ae in four n order fr histo oc prvin es been made nthe Cart dat by Program, is a aepaate deni, which may eur arch 9 nba peeoutst capture nancial ensoction Aho ey relationship with fntion (eon program mayo of fection) + Thre numeric characters Went oer Funaion element Structure ~ Example viol ord tion ibe 4th acta oes shown below Pati orec and safety AK si tow courts ot Jatrample ofthe function eementin tem ol Mojerfuncion 8 Minor Function Detaled Function Propram aw cours (21402 Supreme Court Pet nes vrecins obese nd epee) eel The lec Seen avs eth the ces eve eT ante orale oes he eo cade for al {uch projet wie mandatory Boar nen const of th poet met, WH aracters + Each Project wl have 9 nique roles mbt Use of chart of Aecoun lente by four numer slemonts reas ot he COA ees on doubleeniry bookheepng whereby the eis eal the gator any wonacion. To alow fr this expendi revenue ably od ea ct ys been povided (ler dette coding coraned ote eppendees Included eet clon in generel Gacusson of wiih cements te regures RO we fF si ate of te posing ivoing egendare (ncirg pease on shyscal ‘eh ree ali lens fhe hart of secant lmeristo Be se eset fe pte apn certain wb ements of be cry element depending PCN teres tp teen be te over or to an ty at 3 ower eve Ti WOU Ee viet Un tpl revenue ee capa receipts woud be eveue of th goverment et ihe lean dparment and Hence bath the goverment Su clement coe fone aepenmentaub een cose woud be se an era: any tansacvon ching evens ard pene (cas) wil raven clemertsothe en clement are od elmer Taractions wh nue ih object codes he eon ge of the obj codes Wl be on he chong bss ne wh Techunctons an cts of partir neanaatonal us + 000 ‘bees 2 bao odes 1 AG/aGeR Alaa icy nol denens ode vanscions uredilene te rela ene hema nt 2 a ee fete eee ht aS The fs ese 9 amas srt he ihre het i ae cogacan wh eat nb cots emnet Caeenanconens | at Foe ee cetan voscons areolar ome i ene he scored et cn re an ame hae het posed taba Meneame oft ene 1 rer eonret tw be ome ae thease een «The be boow ows Tecan ese ate do ae year sub ements ‘Seen eyo ET ae «Rea yearend outers se sie Mont Ya ing ood wt be ee A aya ey es rhe SERENA rant ongoing ba a eat tate thi are sown she EE et af emmes noes _anacl ta a Oe | ‘oral On oe ea suthr codes tise ance on the se of which cements fact eee men eae i