Chart of accounts

A chart of accounts (COA) is an organizational tool that provides a complete listing of every financial account (category) in the general ledger of a company, broken down into subcategories.

It is used to create visibility into a company’s financial health for business leaders, boards, shareholders and/or investors.

To make it easier for readers to locate specific accounts, each chart of accounts typically contains a name, brief description, and a number.

Source: Investopedia