> ## Documentation Index
> Fetch the complete documentation index at: https://docs.filexpress.app/llms.txt
> Use this file to discover all available pages before exploring further.

# Chart of Accounts

> Hierarchical catalog of all the company's accounting accounts

The chart of accounts is the catalog of all accounting accounts organized in a hierarchical tree. It is the foundation on which all journal entries and reports are built.

## Account types

| Type | What it represents | Examples |
| - | - | - |
| **Asset** | The company's goods and rights | Cash, Banks, AR, Inventory, Equipment |
| **Liability** | The company's obligations | AP, Loans, VAT (IVA) payable |
| **Equity** | Net worth | Share capital, Retained earnings |
| **Income** | Operating revenue | Sales, Services rendered |
| **Expenses** | Operating costs and outflows | Cost of sales, Salaries, Depreciation |

## Hierarchical structure

Parent accounts **group** child accounts. Only detail accounts (without children) accept movements in journal entries. The account code defines its position in the tree.

```
1000 ACTIVO                        ← padre
  1100 Activo Circulante           ← padre
    1110 Caja General              ← detalle (acepta movimientos)
    1120 Caja Chica                ← detalle
  1200 Activo No Circulante
    1210 Mobiliario y Equipo       ← detalle
```

## Create an account

**1. Go to Accounting → Chart of Accounts → New Account**

**2. Enter the account code, name, and type**

**3. Select the parent account if it is a subaccount**

**4. Review the cost center policy**

See [Cost center per account](#cost-center-per-account).

**5. Save**

## Cost center per account

Each account indicates whether its journal entry lines carry a [cost center](https://docs.filexpress.app/en/docs/contabilidad/centros-de-costo.md):

| Policy | Meaning |
| - | - |
| **None** | The account never receives a cost center (banks, cash, VAT, customers, suppliers, and other balance sheet accounts). |
| **Optional** | The line may or may not carry a cost center. This is the initial value for income, cost, and expense accounts. |
| **Required** | Every line with this account must carry a cost center. |

You change it when editing the account, in the **Cost center** field. Check **Also apply to its subaccounts** to apply the same policy to the whole branch.

## Import a chart of accounts

**1. Prepare the CSV with columns: code, name, type, parent\_code**

**2. Go to Chart of Accounts → Import CSV**

**3. Upload the file**

Turn on **Replace existing** if you want to overwrite the current chart.

> [!NOTE]
>
> You can export the current chart of accounts at any time for backup or review.


This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.