Chart of Accounts
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Every Export119 company is seeded with a standard Chart of Accounts (CoA) at sign-up. The numbering is type-first:
| Range | Type | Examples |
|---|---|---|
| 1xxx | Assets | 1001 Cash, 1050 AR, 1100 Inventory of Cars |
| 2xxx | Liabilities | 2000 AP, 2100 Tax Payable, 2700 Investor Capital Payable |
| 3xxx | Equity | 3000 Owner’s Capital, 3001 Opening Balance Equity, 3300 Drawings |
| 4xxx | Revenue | 4000 Sales Revenue, 4900 FX Gains |
| 5xxx | Expenses | 5000 Purchase Cost, 5020 Landed Cost, 5900 FX Losses |
Subtypes
Section titled “Subtypes”Each account also has a subType (cash, bank_account, receivable, payable, inventory_cars, capital, drawing, etc.). Subtypes are the canonical resolver — server code never looks up by code, always by subType. This means renaming “1100 Inventory of Cars” to “1101 Used Cars Held” doesn’t break anything; the subType inventory_cars is what other code keys on.
Hierarchy
Section titled “Hierarchy”Some accounts are parents with leaves beneath them. The most common case:
1001 Cash(parent) with one leaf per vault:1001-001 Cash KEB USD,1001-002 Cash KEB KRW, etc.1002 Bank Accounts(parent) with one leaf per bank account, similarly per currency.
GL posts always hit leaves, never parents. Parents roll up in reports.
Counterparty categories
Section titled “Counterparty categories”Counterparties (suppliers, buyers, banks, owners, investors, etc.) carry a categoryCode. Each category has a default defaultArAccountSubtype and defaultApAccountSubtype that route the GL when a counterparty has activity:
| Category | Default AR | Default AP |
|---|---|---|
| supplier | (none) | payable (2000) |
| buyer | receivable (1050) | (none) |
| consignor | due_from_consignor (1300) | payable_to_consignor (2050) |
| bank | bank_balance (1002) | loan_principal (2500) |
| owner | (none) | capital (3000) |
| investor | (none) | investor_capital_payable (2700) |
| director | due_from_director (1400) | due_to_director (2600) |
| partner | (none) | partner_loan (2550) |
Adding custom accounts
Section titled “Adding custom accounts”Open Chart of Accounts → + Add account. Pick a type, subType (from the catalog), code (4-digit, must be unique within type range), and name (multi-language). The account is immediately available everywhere.
Deactivating an account
Section titled “Deactivating an account”Soft-delete only (preserves history). The account stops appearing in new-transaction pickers but stays visible on historical reports.