Chart of accounts

Basis every account, with balances from all posted journals
0 control account(s)A control account moves only through its subledger. A direct posting to one is why a subledger stops agreeing with the ledger, and it is found at the close rather than when it happens.
Add accountsSection 64 — a company posts nothing until it has a chart

Paste a column from a spreadsheet. Blank lines and lines beginning with # are ignored, and a name may contain a comma. Nothing is created unless every line reads — a chart that came out one account short would not be noticed until a posting landed somewhere surprising.

Classes: ASSET, CONTRA_ASSET, LIABILITY, EQUITY, REVENUE, COST_OF_SALES, EXPENSE

End a line with , control for an account that moves only through its subledger — receivables, payables, inventory, output VAT.