Chart of Accounts (COA) Canada 2006

Chart of Accounts was approved as a departmental standard on October 31, 2005.

• Balance Sheet Accounts
  • 1 Assets
  • 2 Liabilities
  • 3 Equity
  • Balance Sheet - Summary level only
• Income Statement
  • 4 Revenue
  • 5 Expenses
  • 6 Gains/Losses, Corporate Taxes and Other Items
  • 7 Extraordinary Gains/Losses, Non-recurring Items & Adjustments
  • Income Statement - Summary level only
• Supplementary Accounts
  • Balance Sheet
  • Income Statement