This module will provide knowledge and skills that will allow participants to effectively utilise the GOJ Accounting Software to record, manage and report financial transactions. Throughout this module, participants will be required to complete numerous exercises (or activities) geared towards outlining how the chart of accounts is utilised in the accounting system to record transactions and produce reports to meet the need of the legislative arm of government and other stakeholders. This module will also introduce the use of Government Financial Accounting System (GFAS) and its importance to the Unified Chart of Accounts (COA) and General Ledger (GL). In addition, this module will dissect the relationship between the chart of accounts, general ledger and GFAS and their effect they have on overall Public Financial management (PFM).