Chart of Accounts

The Chart of Accounts is where a classification of account description, type of balance, type of account, numeric code, and a hierarchy between accounts is determined, indicating whether this account will have an analytical or synthetic balance - grouping balances of its child accounts.

The use of the hierarchy between accounts, creating a synthetic chart of accounts is optional, depending on the client's choice.

The presence of a chart of accounts configuration is a requirement for the balance sheet to function in the Operation Module and many reports

Creation or Update of chart of accounts rule

The PUT /chart_of_accounts method is used to register a chart of accounts rule or update an already existing one. The system will validade the unicity on account description and balance type.

The method will receive a mapping list with the following fields in each record:

Field	Description
description	Unique account description freely created by the user
balance_type	Type of balance to be mapped. Types can be available, pending and blocked
type	Type of account to be mapped. Types can be asset, liability, equity, revenue and expense
code_number	Standard numeric code (as string) of the accounting chosen by the user
parent_code_number	Standard numerical accounting code (as a string) for the synthetic account that will add up the balances of this account. Optional field

Example of creating/updating chart of accounts rules:

PUT /chart_of_accounts

{
  "data": [
    {
      "description": "digital_account",
      "balance_type": "available",
      "type": "liability",
      "code_number": "2.1.1",
      "parent_code_number": "2.1"
    },
    {
      "description": "cash",
      "balance_type": "available",
      "type": "asset",
      "code_number": "1.1",
      "parent_code_number": "1"
    },
  ]
}

Delete chart of accounts rules

The DELETE /chart_of_accounts method is used to delete a chart of accounts rule individually. The system will receive the account description and balance type for the target rule.

Example of chart of accounts rule delete:

DELETE /chart_of_accounts?description=<description>&balance_type=<balance_type>

Query chart of accounts

The GET /chart_of_accounts method is used to query the chart of accounts.

Example of chart of accounts query:

GET /chart_of_accounts

Example response:

{
  "data": [
    {
      "description": "digital_account",
      "balance_type": "available",
      "type": "liability",
      "code_number": "2.1.1",
      "parent_code_number": "2.1"
    },
    {
      "description": "cash",
      "balance_type": "available",
      "type": "asset",
      "code_number": "1.1",
      "parent_code_number": "1"
    },
  ]
}