The Chart of Accounts (CoA) is a list of accounts in the general ledger, systematically classified by title and number. The account number is referred to as the GL code. The appropriate financial transactions are posted against these GL codes. Mifos provides a default CoA. From Mifos 1.1 onwards, the CoA configuration is in XML. This section in Configuring Mifos describes how to customize your own CoA.