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The Chart of Account can be manually maintained, or fully or partially automated. How the CoA is maintained will depend on how the Chart of Account is sourced from the organisation. If the CoA is to be sourced directly from the ERP, then it is possible to fully automate the maintenance of the CoA. If the list of natural accounts is derived from the trial balance, and the accounts can be added to the CoA when the process is loading the Trial Balance. Then the FPM Administrator will have to manually place those accounts into the Management Trial Balance and continue the processing of the Trial Balance to the General Ledger. In practice a combination of manual and automation is necessary to maintain the CoA. At implementation clear procedures are established to maintain the CoA.