> ## 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.

# Analytical accounting

### Definition

**Analytical accounting** is a parallel accounting layer that lets you allocate revenues and expenses across custom business dimensions such as departments, projects, or regions.

It works alongside the general ledger: ledger accounts define the *accounting nature* of a transaction (e.g. "Rent expense"), while analytical accounting defines its *business context* (e.g. "Marketing team").

### Key concepts

* **Analytical plan**: a dimension or axis of analysis (e.g. Department, Project).
* **Analytical account**: a value within a plan (e.g. Marketing, Project A).

### Purpose

* Break down costs and revenues beyond the chart of accounts structure.
* Track performance by business unit without changing the general ledger.

### Relationships

* Analytical allocations are attached to **journal entry lines** and **invoice lines**.
* Each folder can have one or more analytical plans, depending on the connector.

### Endpoints

| Method | Endpoint                                                                               | Description                  |
| ------ | -------------------------------------------------------------------------------------- | ---------------------------- |
| GET    | [Get Analytic Plans](/api-reference/endpoints/accounting/get-analytic-plans)           | List all analytical plans    |
| POST   | [Create Analytic Account](/api-reference/endpoints/accounting/create-analytic-account) | Create an analytical account |
| GET    | [Get Analytic Accounts](/api-reference/endpoints/accounting/get-analytic-accounts)     | List all analytical accounts |

### See also

* [Analytical accounting guide](/unified-apis/accounting/guides-and-behaviours/analytical-accounting)