> ## Documentation Index
> Fetch the complete documentation index at: https://docs.chift.eu/llms.txt
> Use this file to discover all available pages before exploring further.

# Chart of accounts

### Definition

The **chart of accounts** is the complete, ordered list of all [ledger accounts](/unified-apis/accounting/concepts/ledger-account) 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.

### Purpose

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

### 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.

### Relationships

* Each [folder](/unified-apis/accounting/concepts/folder) has exactly one chart of accounts.
* The chart of accounts contains all [ledger accounts](/unified-apis/accounting/concepts/ledger-account) of the folder.
* The balance of its accounts results from the [journal entries](/unified-apis/accounting/concepts/journal-entry) booked on them.

### API endpoints

* [Get chart of accounts](/api-reference/endpoints/accounting/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](/api-reference/endpoints/accounting/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](/api-reference/endpoints/accounting/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](/connectors/accounting/coverage).


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