Understanding Accounting Setup in Oracle Fusion In Oracle Fusion, the Accounting Setup defines how financial transactions are recorded, classified, and reported. It brings together the key building blocks — Chart of Accounts (COA) , Ledgers , Subledger Accounting (SLA) rules, and Validation Controls — to ensure consistency and compliance across all financial modules. 1. Chart of Accounts (COA) The Chart of Accounts is the foundation of financial reporting in Oracle Fusion