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Accounting

Chart of Accounts

Quick definition

The structured list of categories all transactions are booked to.

A chart of accounts (COA) is the master list of all accounts in your general ledger, organized by type (asset, liability, equity, revenue, expense). A startup-appropriate COA is granular enough for analysis but simple enough to maintain.

Related accounting terms

Frequently asked questions

What is Chart of Accounts?
A chart of accounts (COA) is the master list of all accounts in your general ledger, organized by type (asset, liability, equity, revenue, expense). A startup-appropriate COA is granular enough for analysis but simple enough to maintain.
Why is Chart of Accounts important for startups?
Chart of Accounts is a accounting concept that matters for startup founders because it directly affects fundraising readiness, financial decision-making, or operational discipline at the stage where mistakes are expensive to undo. Founders who understand it have a meaningfully easier time in diligence, board meetings, and investor conversations.
What category does Chart of Accounts belong to?
Chart of Accounts is a Accounting term in the StartupCFO finance glossary — alongside other accounting concepts that founders, CFOs, and accountants use in daily startup operations and reporting.
Where can I learn more about Chart of Accounts?
Beyond this definition, see the related accounting terms below, or explore StartupCFO's insights and tools that put Chart of Accounts in context. For specific situations, talk to a fractional CFO who can walk through your numbers.

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