n IMFO : Official Journal of the Institute of Municipal Finance Officers - Are you planning for the implementation of SCOA?

Volume 15, Issue 1
  • ISSN : 1607-520X



From limited research undertaken and experience gained in the development of an in-house municipal Chart of Account (COA), it is clear that the COA serves as the foundation for a municipality's financial record keeping and reporting systems. The code should therefore provide a logical structure that is flexible and facilitates the addition of new accounts and deletion of old accounts.

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