coa-account¶
Manages the Chart of Accounts as a set of coa-account entities, one file per account, scoped per jurisdiction. Used by journal-entry-poster, trial-balance-generator, and financial-statement-generator as the canonical source for account codes, names, types, and the normal-balance side.
- Area: Finance
- Category: finance
- Level: beginner
- Input: data
- Output: spreadsheet
- Setup: none
- Roles: Finance Manager
Manages jurisdiction-aware Chart of Accounts records and validates COA accounts against the applicable statutory scheme.
How you ask¶
- “Chart of accounts”
- “Journal entry account codes”
- “Seed the PCMN scheme”
Inputs¶
- chart-of-accounts — Existing chart of accounts — the population being read or extended.
- request — User request and source context for seed (own)
- request — User request and source context for seed (client live)
- request — User request and source context for seed (client audit)
- request — User request and source context for lookup
- request — User request and source context for add account
- request — User request and source context for deprecate
Outputs¶
- Books profile for the audit-scope books.
- Books profile for the client's live books.
- Books profile — entity, standard, currency, jurisdiction, materiality.
- Index page for the seeded jurisdiction listing every account by class.
- New analytical sub-account rolling up to its parent account.
- One note per account in the seeded chart.
- Opening accounting period.
- The same account note with status: inactive — updated in place, never deleted.
- add-account-result (markdown)
- conversation
- deprecate-result (markdown)
- lookup-result (markdown)
- seed-client-audit-result (markdown)
- seed-client-live-result (markdown)
- seed-own-result (markdown)
- {scope.finance.coa}/{jurisdiction}/_index.md
- {scope.finance.coa}/{jurisdiction}/{account_code}-{slug}.md
- {scope.finance.entity}
- {scope.finance.periods}/{period_id}.md