ROWAN UNIVERSITY POLICY 

Title: Chart of Accounts
Subject: Accounting Services
Policy No: FIN: 2016:09
Applies: University-Wide
Issuing Authority: President
Responsible Officer: Senior Vice President for Finance and CFO
Adopted: 08/10/2016
Amended: 12/02/2016
Last Revision: 12/02/2016

I.  PURPOSE

The purpose of this policy is to outline how the University's Chart of Accounts (COA) is a created to define each class of items for which money or the equivalent is spent or received.

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