Chart of accounts

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The chart of accounts is a system for classifying accounting entries.

We distinguish between balance sheet accounts, management (or income) accounts and special accounts.

In France, the balance sheet accounts begin with a number from 1 to 5, the management accounts are the expense accounts which begin with 6 and the product accounts which begin with 7, finally the special accounts begin with 8. Within these major accounting classes (or root accounts), a tree structure of accounts is defined.

If the principles are international, the classification may be different depending on the country. And for the same country, it can be more or less detailed. Thus, for France, there is a chart of accounts in the form “standard”, “simplified”, “developed”“.

Upon installation, a chart of accounts is loaded depending on the country in which you are located, for the available charts of accounts (France, Belgium, Luxembourg, Morocco, OHADA (many African countries use the OHADA chart of accounts), and Switzerland (independent). For other accounting plans, it will be possible to load them via a simple text file.

Access: Tools → Accounting settings → Chart of accounts

The screen presents the plan accounts, displayed as a tree or list.

The chart of accounts form also allows you to indicate an IGRF code and a grouping code.

It is possible to download or initialize the chart of accounts from a text file.

More information: Import a chart of accounts.

Other “Accounting” articles