Academies Chart of Accounts 2021/22
           Information
           Change control tab
           This tab lists the updates to the chart of accounts from the version released in May 2019. These changes are also highlighted in yellow on the 'CoA structure and mappings' tab. 
           Separate guidance on the updates can also be found on the 'Academies chart of accounts' web page.
           CoA structure and mappings
           This contains a hierarchical structure to show where each code sits in a reporting framework.  It also shows how 
           each code maps to the various tables in the accounts return, budget forecast return and budget forecast return: outturn
           Column   Comments
           A        unique six digit account code reference number
           B        major reporting category.  The first digit of the six digit account code relates to this category 
                    There is a break in the list at row 1036.  After this point, category 9, lists data required to be reported to the Department that will not come from within a trial balance
           C        layer 2 of reporting.  The 2nd and 3rd digits of the six digit account code relates to this category
           D        layer 3 of reporting.  The 4th and 5th digits of the six digit account code relates to this category
           E        lowest layer of reporting.  The sixth digit of the six digit account code relates to this category.  Trusts are able to use this layer flexibly
                    to support internal reporting requirements
           F        Proposed short description, summarising the name of the code
           G-J      Identifies how each account code should map to the main tables in the accounts return, showing the table, row and individual cell (with cell reference)
           K-M      Identifies how each account code, where relevant, should map to the land & buildings tables within the accounts return
                    Columns L & M show the separate cell references whether this relates to the central trust, or individual academies.
           N-P      Identifies how each account code, where relevant, should map to the benchmarking tables within the accounts return
                    Columns O & P show the separate cell reference whether this relates to the central trust, or individual academies
           Q-R      NEW - Identifies how each account code, where relevant, should map to the View My Financial Insights (VMFI) tool
           S-T      Identifies how each account code, where relevant, should map to the counterparty tables within the accounts return
           U-W      Identifies how each account code, where relevant, should map to the BFR and BFRO returns, including row numbers on those returns.
                    NB: Yellow highlighted cells - indicate the data that had been updated since the previous release of the DfE's chart of accounts in May 2019..
                    NB: White text cell references - AR field reference column. These occur where a trusts CoA will have an opening balance value, but in the accounts return this is 
                    prepopulated with a the value of the closing balance from the previous years return, and a calculation is done between the two in order to get to the trust value.  As a 
                    result it doesn’t map directly into the AR, but is used as part of that calculation.
           Ledger code list tab
           This is a simple list of all trial balance ledger codes, with code descriptions.
           Major Category Tables 1 to 9
           These tables provide a hierarchical representation of the chart of accounts to show how the account codes are grouped together. A separate table is provided for each of the 9 
           major reporting categories.
          Academies chart of accounts (CoA) 2021/22 change control sheet - changes from 2020/21 baseline
                     CoA account code                                                                                  Details of CoA update
                                                                                   Update in 
                           TB/Non                                                   previous 
            Account Code     TB     Existing/ New           Change Type           years hybrid
               240350     TB       Existing       AR Counterparty mapping             Yes
               250350     TB       Existing       AR Counterparty mapping             Yes
               310250     TB       Existing       AR Counterparty mapping             Yes
               310300     TB       Existing       AR Counterparty mapping             Yes
               310600     TB       Existing       AR Counterparty mapping             Yes
               510510     TB       Existing       AR/API Mapping                      No
               515150     TB       Existing       AR/API Mapping                      No
               515150     TB       Existing       Benchmarking Mapping                No
               515150     TB       Existing       BFR                                 No
               515150     TB       Existing       Amend L2 Category                   No
               555150     TB       Existing       AR/API Mapping                      No
               555150     TB       Existing       BFR                                 No
               555150     TB       Existing       Amend L2 Category                   No
               620100     TB       Existing       AR/API Mapping                      No
               620150     TB       Existing       AR/API Mapping                      No
               620200     TB       Existing       AR/API Mapping                      No
               620300     TB       Existing       AR/API Mapping                      No
               622100     TB       Existing       AR/API Mapping                      No
               622150     TB       Existing       AR/API Mapping                      No
               622200     TB       Existing       AR/API Mapping                      No
               622300     TB       Existing       AR/API Mapping                      No
               623100     TB       New            CoA - Account Code                  No
               623150     TB       New            CoA - Account Code                  No
               623200     TB       New            CoA - Account Code                  No
               623300     TB       New            CoA - Account Code                  No
               642100     TB       Existing       AR/API Mapping                      No
               642150     TB       Existing       AR/API Mapping                      No
               642200     TB       Existing       AR/API Mapping                      No
               642300     TB       Existing       AR/API Mapping                      No
               675520     TB       New            CoA - Account Code                  No
               675570     TB       New            CoA - Account Code                  No
               715100     TB       Existing       AR Counterparty mapping             Yes
               735200     TB       Existing       Benchmarking Mapping                No
               735200     TB       Existing       Benchmarking Mapping                No
               735300     TB       Existing       Benchmarking Mapping                No
               735300     TB       Existing       Benchmarking Mapping                No
               735400     TB       Existing       Benchmarking Mapping                No
               735400     TB       Existing       Benchmarking Mapping                No
               880550     TB       Existing       Benchmarking Mapping                No
               880550     TB       Existing       Benchmarking Mapping                No
               895300     TB       Existing       Amend L3 Code description           Yes
           240200, 240210, TB      Existing       AR Counterparty mapping             Yes
           240220, 240230
           250200, 250210, TB      Existing       AR Counterparty mapping             Yes
           250220, 250230
           310500, 310510, TB        Existing       AR Counterparty mapping              Yes
           310550, 310560
           320500, 320510, TB        Existing       AR Counterparty mapping              Yes
           320550, 320560
           510100, 510110, TB        Existing       AR Counterparty mapping              Yes
           510120, 510130, 
           510140, 510150, 
           510200, 510250, 
           510300, 510350, 
           510400, 510450, 
           510500, 510510, 
           510550, 510600, 
               510950
           515100, 515150, TB        Existing       AR Counterparty mapping              Yes
           515200, 515250, 
           515300, 515350, 
               515400
           550100, 550150, TB        Existing       AR Counterparty mapping              Yes
           550200, 550250, 
           550300, 550350, 
           550400, 550450, 
               550500
           555100, 555150, TB        Existing       AR Counterparty mapping              Yes
           555200, 555250, 
           555300, 555350, 
               555400
           910250, 910255 TB         Existing       AR Counterparty mapping              Yes
Academies chart of accounts (CoA) 2021/22 change control sheet - changes from 2020/21 baseline
                                       Details of CoA update
                   Original                Updated
           CPD040                   n/a
           CPD090                   n/a
           CPL060                   n/a
           CPL030                   n/a
           CPL040                   n/a
           RGR121                   RGR150
           RGG020                   ORG040
           n/a / BAI020-A           BTI060 / BAI060-A
           150                      205
           DfE Group Grants         Other Grants
           CGG020                   OCG020
           540                      571
           DfE Group Grants         Other capital income
           CAS010                   CAD010
           CAS010                   CAD010
           CAS010                   CAD010
           CAS010                   CAD010
           CAS010                   CAD010
           CAS010                   CAD010
           CAS010                   CAD010
           CAS010                   CAD010
           n/a                      623100
           n/a                      623150
           n/a                      623200
           n/a                      623300
           CAS010                   CAD010
           CAS010                   CAD010
           CAS010                   CAD010
           CAS010                   CAD010
           n/a                      675520
           n/a                      675570
           CPE060                   n/a
           BTE180                   BTE280
           BAE180-A                 BAE280-A
           BTE180                   BTE280
           BAE180-A                 BAE280-A
           BTE180                   BTE280
           BAE180-A                 BAE280-A
           BTE180                   BTE280
           BAE180-A                 BAE280-A
           Direct costs             Other direct costs
           CPD030                   n/a
           CPD080                   n/a