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Definition

The chart of accounts is the complete, ordered list of all ledger accounts a company uses to record its financial transactions. Think of it as the index: the chart of accounts names and organizes every account, while each ledger account holds the actual transaction records and balances.

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Purpose

  • Organize all ledger accounts of a company in one structure.
  • Serve as the foundation for financial statements (balance sheet, P&L).

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Structure

A chart of accounts is organized by:
  • Account number ranges, or classes: the first digits of the account number. For example, class 6 groups expenses and class 7 income in the French and Belgian charts
  • Account types: each ledger account has a type, such as bank, receivable or income
  • Optional schemes: standard classifications such as RGS or SBR, linked to each account with scheme_ids
It can be hierarchical, with main accounts and sub-accounts, and is customized per folder within the national framework.

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Relationships

  • Each folder has exactly one chart of accounts.
  • The chart of accounts contains all ledger accounts of the folder.
  • The balance of its accounts results from the journal entries booked on them.

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API endpoints

  • Get chart of accounts: list the ledger accounts. Filter by class with classes (e.g. 6,7) or by type with type.
  • Get the balance of accounts: retrieve balances between two months. Pass the account numbers or classes in accounts, and the months in start and end (format YYYYMM).
  • Get schemes: list the standard classification schemes available in the accounting software.
Not every accounting software supports the balance of accounts. Check the coverage matrix.