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Controller's Office

Chart of Accounts

An Essential Reference

The Chart of Accounts (COA)  is the reference manual for understanding the intricate accounting codes and financial structure at Clemson University. Whether you are a seasoned accounting professional or a newcomer at Clemson, the Chart of Accounts is your compass in navigating the financial operations of the University.

Accounting Services staff work to keep this guidebook current, ensuring it remains an invaluable resource for all financial operations within the University. The COA is updated to reflect any alterations, guaranteeing that it remains a reliable reference point for the accounting staff at Clemson.

The COA serves as a daily companion for accounting staff members responsible for processing payments, providing them with the necessary information to categorize and track financial transactions. While the COA can be printed for reference, it is crucial to check for account code updates frequently. Any modifications should be promptly added to one's reference materials, ensuring financial processes remain aligned with the latest standards.

Additional Tools

Defined Expense Account Codes are specific numerical designations within the Chart of Accounts that categorize and track various expenses Clemson employees use.

Program Code Definitions encompass all expenses related to activities within Clemson's instruction programs, covering teaching, training and departmental research activities.