Intended learners: Organizations contemplating the re-design and implementation of a new Chart of Accounts will learn the affects COA 2 had on Finance, Accounts Receivable, Human Resources and Position Control. A dedicated Banner test server and DBA who will clone at a moment's notice are essential. Systems/Modules: Finance 8.3, Accounts Receivable 8.1, Human Resources 8.2.4, Position Control 8.2.1, Oracle 10g. Due to explosive student population growth NWACC outgrew the original Chart of Accounts which originated in 1995. COA 1 had become increasingly difficult to work with as the principles of accounting had not always been adhered to with the original FOAPAL design. Federal, state and internal reporting became increasingly time-consuming. Accountants and other users had difficulty finding the correct FOA to use, which created the need for more-than-necessary corrections. On July 1, 2010 NorthWest Arkansas Community College implemented Banner Finance 8.3 Chart of Accounts 2. We will present both the positive and negative methods we used in our Finance and Human Resources systems analysis, design, and implementation. We will begin with the decision to implement thru post-implementation. Knowledge is a powerful tool and we hope to make your COA journey trouble-free.