Chart of Accounts

Define and manage the complete hierarchical list of General Ledger accounts.

1. Overview
1. Purpose
2. Navigation
2. Understanding the Screen
3. Creating a New Account
1. Form Fields
4. Editing an Existing Account
5. Parent and Child Account Structure
6. Deleting an Account
1. When Deletion is Allowed
2. When Deletion is Blocked
7. Account Code Convention
8. Related Modules

1. Overview

The Chart of Accounts module provides a structured, hierarchical listing of all GL accounts used by the organisation to record financial transactions. Each account belongs to an Account Type and can be designated as a Parent Account (grouping) or a Child Account (transaction-level). The screen displays records in Tree View by default, visually representing parent-child relationships.

Purpose

Define and maintain the complete list of GL accounts.
Organise accounts in a hierarchical parent-child structure.
Assign each account to an Account Type (e.g., Asset, Liability, Income, Expense).
Optionally associate accounts with a specific Branch for branch-level reporting.

📍 Path: Accounting → Accounts → Chart of Accounts

2. Understanding the Screen

View Controls

Control	Function
Tree View	Toggles hierarchical layout showing parent-child relationships.
Expand	Reveals all child accounts beneath each parent.
Collapse	Hides child accounts, showing only top-level parents.
Page Size Selector	Controls how many records are shown per page (default: 100).

Data Table Columns

Column	Description
SL	Auto-generated serial number.
Chart Of Account Name	Account name. Parent accounts show a teal Parent badge.
Code	Unique alphanumeric account code (e.g., A-00001).
Account Type	High-level classification (Asset, Liability, Income, Expense).
Parent	Name of the parent account. Shows `--` for root-level parents.

Tree View Indicators

Indicator	Meaning
Teal Parent badge	Grouping account — cannot be used for direct transaction posting.
– (minus) icon	Parent node is expanded; child accounts are visible.
+ (plus) icon	Parent node is collapsed; child accounts are hidden.
Indented row (no badge)	Child account — transaction-level, can be selected in voucher entries.
`--` in Parent column	Root-level parent with no parent of its own.

Action Buttons (Per Row)

Button	Colour	Function
Edit	Yellow / Orange	Opens the Edit modal pre-filled with current values.
Delete	Red	Removes the account — only if not used in any GL voucher entries and has no child accounts.

The Delete button will be disabled if the account is used in GL voucher entries or has child accounts beneath it.

3. Creating a New Account

Click the green ”+ New Chart Of Accounts” button in the top-right corner to open the Add modal.

Form Fields

Field	Required?	Guidance
Account Name	Yes *	Full descriptive name (e.g., “Cash”, “Accounts Receivable”).
Account Code	Yes *	Unique alphanumeric code following your coding convention (e.g., A-00001).
Account Type	Yes *	Select classification from dropdown — options drawn from Chart of Accounts Type.
Is Parent Account	No	Toggle ON to designate as a Parent Account. Hides the Parent Account field when enabled.
Parent Account	No	Visible when Is Parent Account is OFF. Select the parent to nest this account under. Leave blank for root-level.
Select Branch	No	Associate this account with a specific branch. If blank, applies to all branches.

💡 Create all Parent Accounts first, then create Child Accounts and link them. This ensures a clean hierarchy from the start.

Click Save to create, or Cancel to discard.

4. Editing an Existing Account

Click the yellow Edit button on the row. The Edit modal opens pre-filled with current values. The same fields as the Add modal are available. Click Update to apply changes or Cancel to discard.

Editing the Account Type or Parent Account of an account already used in GL voucher entries will affect how existing transactions are classified in financial reports. Review the impact carefully before making changes in a live environment.

5. Parent and Child Account Structure

Parent Accounts

Grouping accounts that aggregate the balances of all child accounts beneath them.
Marked with the teal Parent badge in the list.
Cannot themselves have a parent — always root-level nodes.
Cannot be directly selected in GL voucher entry lines. Only child accounts can be used for transaction posting.

Child Accounts

Transaction-level accounts used directly in GL voucher entries, bank transactions, and other records.
Must be linked to a Parent Account (or left as root-level).
Appear indented beneath their parent in Tree View.
Can only have one parent at a time.

Example Hierarchy

Level	Account Name	Code	Account Type	Parent
Parent	Accounts Receivable	A-00001	Asset	–
Parent	Fixed Asset	A-00004	Asset	–
Child	Vehicle	A-00005	Asset	Fixed Asset
Child	Laptop	A-00009	Asset	Fixed Asset
Parent	Current Asset	A-00006	Asset	–
Child	Cash	A-00002	Asset	Current Asset
Child/Parent	Bank	A-00003	Asset	Current Asset

6. Deleting an Account

When Deletion is Allowed

The account has never been used in any GL voucher entry line.
The account has no child accounts linked beneath it.

When Deletion is Blocked

The account has been used in one or more GL voucher entries.
The account has one or more child accounts.
The account is referenced in Bank Account configuration.

🔒 System Rule: The system will prevent deletion and display an error message if the account is in use or has child accounts.

7. Account Code Convention

Account Type	Code Prefix	Example Codes
Asset	A-	A-00001, A-00002
Liability	L-	L-00001, L-00002
Equity	E-	E-00001
Income / Revenue	I-	I-00001, I-00002
Expense	EX-	EX-00001, EX-00002

💡 Use zero-padded numeric suffixes (e.g., A-00001) to ensure correct sorting order in reports and dropdowns.

Module	Relationship
Chart of Accounts Type	Defines account classifications used in the Account Type field.
General Ledger	Voucher entry lines reference accounts from the Chart of Accounts.
Bank Accounts	Bank accounts reference a specific GL account for posting.
Financial Year	Financial reports aggregate GL entries by account using this hierarchy.
Voucher Type	Voucher types post to GL accounts defined here.