BasisBasis
Master Data

Chart of Accounts

Define the GL accounts used across all transactions. Every account belongs to a sub-type that determines how it appears in the Balance Sheet, P&L, and other financial reports.

Menu: Master Data → Chart of Accounts · Route: /accounts

Chart of accounts list

Account Sub-Types

Every account belongs to one of the following sub-types. The sub-type controls the account's normal balance (Debit or Credit) and where it appears in financial reports.

Main TypeSub-TypesNormal Balance
AssetCash, Bank, AccountsReceivable, OtherCurrentAssets, PrepaidExpenses, Inventory, FixedAssets, AccumulatedDepreciation, OtherAssetsDebit
LiabilityAccountsPayable, OtherCurrentLiabilities, TaxPayable, WhtPayable, LongTermLiabilitiesCredit
EquityOwnersEquity, RetainedEarnings, DrawingsOrDividendsCredit
RevenueSalesRevenue, ServiceRevenue, OtherRevenueCredit
ExpenseCostOfGoodsSold, OperatingExpense, TaxExpense, OtherExpense, DepreciationExpenseDebit

Adding an Account

On the Chart of Accounts page, click New Account. A dialog opens.

  1. Enter a unique Account Code (e.g., "1-1010"). Codes are used in searches across all forms.
  2. Enter the Account Name.
  3. Select the Sub-Type. This determines the main type (Asset/Liability/Equity/Revenue/Expense) and controls normal balance and reporting category.
  4. Optionally add a Description for internal notes.
  5. Click Save.
Chart of accounts form

Account fields

FieldStatusNotes
Account CodeRequiredUnique alphanumeric code. Used in all account search fields across the app.
Account NameRequiredDescriptive name shown in dropdowns and reports.
Sub-TypeRequiredDetermines main type, normal balance, and report placement. Cannot be changed after transactions have posted.
DescriptionOptionalInternal note about the account's purpose.
ActiveOptionalInactive accounts are hidden from transaction dropdowns but remain in reports.
A new business is seeded with a standard Indonesian chart of accounts. You can add, rename, or deactivate accounts as needed. System default accounts (AR, AP, Tax Payable, etc.) are defined in Business Settings and used as fallbacks when transaction forms don't have an explicit account selected.