Reference DataSTD_2040v1

Chart of Accounts Validation

Ensures all financial transactions post to valid, active general ledger account codes.

Owner: Unassigned

Updated: 10/31/2025

Business Rule

Invalid or inactive GL codes cause financial reporting errors and failed period closings.

Technical Implementation

Validate against active Chart of Accounts. Include effective date ranges for accounts.

Examples

Good practices vs common violations

Good Examples

GL Account: 4000-Revenue-ProductSales (Active)

Poor Examples (Violations)

GL Account: 9999-Invalid

posting to inactive/deleted account

Additional Information

Target Industries

All

Status

active

Local Network

DQ Improvements

Data quality dimensions improved by this standard

Referential integrity

high

The degree to which data values of the primary key of one data file and data values of the foreign key of another data file are equal.

Type: prevents

Validity

high

The degree to which data values comply with rules.

Type: prevents

Quick Stats

Related KPIs0

DQ Improvements2

Versionv1

API Access

GET /api/standards/chart-of-accounts-validation