Emerson College Finance

Chart of Accounts

The Chart of Accounts (COA) contains the chart fields (FOAPAL) required to record and track financial information in the Banner Financial application.  Only accounting transactions using the chart fields will be recorded into the financial records and from there into financial reports.  For your ease in the transition to the NEW COA, there is a Crosswalk function in Banner for you to use which translates the old E-Based numbers to the new 1-Based numbers.

The chart fields are:







Accounts are divided into five categories:

  1. Assets
  2. Liabilities
  3. Fund Balances
  4. Revenues
  5. Expenses

  • Refer to the Chart of Accounts (COA) for a detailed explanation of account usage.
  • Balance Sheet Accounts – include:
  1. Assets
  2. Liabilities
  3. Fund Balances
  • Revenue and Expense Accounts – include:
  1. Revenues
  2. Expenses
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