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. Public Schools of North Carolina . . State Board of Education . . Department Of Public Instruction .

CHART OF ACCOUNTS FY 2013

NOTE :: Various file formats are used on this page that may require download. If larger than 1mb, it will take longer to download. For instructions or more information, please visit our download page.

If you have any questions concerning the Uniform Chart of Accounts (COA), please contact Roxane Bernard.

WORKING DOCUMENTS FY 2012-2013

  • COA in Excel
    (xls, 1.46mb)  UPDATED: May 31, 2013
  • COA Manual
    (pdf, 2.12mb)  UPDATED: May 31, 2013
  • Attach A in Excel
    (xls, 208kb)  UPDATED: May 31, 2013
  • Attach A
    (pdf, 179kb)  UPDATED: May 31, 2013
  • COA Summary of Updates
    (xls, 92kb)  UPDATED: May 31, 2013
  • COA Revision Request Form - This excel spreadsheet can be used to request revisions to the Chart of Accounts and emailed to Roxane Bernard.
    (xls, 20kb)

SUPPORTING DOCUMENTS FY 2012-2013

  • Program Report Codes
    (pdf, 32kb)  UPDATED: May 31, 2013
  • Purpose Codes Summary
    (pdf, 78kb)  UPDATED: March 6, 2012
  • Object Codes Summary
    (pdf, 76kb)  UPDATED: May 31, 2013
  • Revenue Codes Summary
    (pdf, 40kb)  UPDATED: August 8, 2012
  • Business Rules for Chart of Accounts Edits - LEAs
    (pdf, 47kb)  UPDATED: March 27, 2012
  • Business Rules for Chart of Accounts Edits - Charter Schools
    (pdf, 47kb)  UPDATED: January 25, 2012
  • Fund Codes
    (pdf, 17kb)  UPDATED: May 20, 2011
  • Asset Codes Summary
    (pdf, 19kb)  UPDATED: October 2008
  • Liability & Fund Equity Codes Summary
    (pdf, 25kb)  UPDATED: October 2008