Chart of Accounts Design — Assessment

To design accounts that support accurate postings and reliable financial reports To hide finance activity from reports To replace source records with informal notes To make period close less reviewable

Name, type, system key, module, tax impact, grouping, and report placement Only the newest dashboard card Only a copied spreadsheet total Nothing if the balance looks familiar

It proves why an account exists and how it affects postings and reports It removes the need for source modules It hides exceptions from managers It makes reconciliation optional

Bad account setup distorting reports and automatic module postings More reliable reporting context Clearer ownership of exceptions Better audit readiness

Accounts should be structured, mapped, and reviewed for report impact The next reviewer should guess the source Evidence should be stored outside AWRA Unresolved exceptions should be ignored until next year