> ## 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 (CoA)** 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](/unified-apis/accounting/glossary/ledger-account) holds the actual transaction records and balances.

### Purpose

* Provide a consistent classification structure for all financial data.
* Ensure every transaction is mapped to the correct category before feeding into reports and statements.

### Structure

* Accounts are organized by code or numbering range.
* Can be hierarchical: main accounts with sub-accounts.
* Includes account type classifications: Asset, Liability, Equity, Revenue, Expense.
* Can be customized per folder while following the general framework.

### Relationships

* Each **folder** has exactly one Chart of Accounts.
* The CoA contains all **ledger accounts** for that entity.
* It is the foundation for financial statements (balance sheet, P\&L).

### Endpoints

| Method | Endpoint                                                                           | Description                         |
| ------ | ---------------------------------------------------------------------------------- | ----------------------------------- |
| GET    | [Get Chart of Accounts](/api-reference/endpoints/accounting/get-chart-of-accounts) | Retrieve the full chart of accounts |

### See also

* [Ledger Account](/unified-apis/accounting/glossary/ledger-account)
* [Journal entries](/unified-apis/accounting/glossary/journal-entries)