Guide

What is a chart of accounts?

The chart of accounts is the tree of ledger accounts your business uses to classify every transaction. Standard 5-part structure, sample CoAs, and a template.

A chart of accounts is the spine of your bookkeeping. Every transaction hits one or more CoA accounts; every report (P&L, balance sheet, tax return) rolls up from them. Get the CoA right at day one and every downstream process is easier.

Step-by-step

Step 1
Group accounts into 5 buckets

Assets (1000s), Liabilities (2000s), Equity (3000s), Income (4000s), Expenses (5000-7000s).

Step 2
Number with room to grow

Reserve blocks so you can insert new accounts without renumbering.

Step 3
Keep it lean at the start

40-60 accounts is plenty. Sub-accounts can grow later.

Step 4
Map every bank transaction to one account

This is where Convert Bank Statements fits — auto-classify by counter-party and let you finalise.

FAQs

How many accounts should I have?

Small business: 40-60. Growing SaaS: 80-120. Enterprise: 300+. Beyond that, you're producing reports nobody reads.

Can I change the CoA later?

Yes — inactivate accounts you don't use, add new ones as needed. Never delete an account with historical transactions.

Does QuickBooks / Tally / Xero come with a default CoA?

Yes — each ships with a default per business type. Start there and customise.

Related

More guides