Checked against the Accounting-Next code. The chart of accounts is a dictionary that sits underneath everything. Admins build templates out of its accounts: questionnaires that ask for figures and reports that show them. Every template has the same shape: a list of accounts on the left and a value on the right, grouped into titled sections.
The dashed line is the rule: the user never sees the chart of accounts, only the questionnaires and reports built from it.
A base layer: each account exists once, with a code and a type. Templates point to it; nobody fills it in directly.
Your notes settle the open question: one chart with every account, and each activity sees only its part. Templates, not extra charts, are where sectors differ. For countries with a mandatory legal chart (see charts by country), that legal chart is the master.
Left: the account. Right: an input field (typed) or a calculated value (formula). In the code this is a BudgetSet.
Same shape, but every value is read, never typed. In the code this is a ReportDefinition.
| Family | In the code | Status |
|---|---|---|
| Financial statements | Income statement, balance sheet (position), budget vs actual | built |
| Taxes | VAT report, flat corporate income tax; national and municipal categories | built No URA forms yet. |
| Social security | Category and institution type exist | empty No NSSF report defined. |
| Analytical ratios | Formula lines exist; no ratio report | missing Issue #18 open. |
| Double-entry books | Journal page, every entry debit and credit | built See the note below. |
Note on “double entry needs daily accounting”: not quite. The monthly questionnaire already posts balanced debit/credit entries. What it cannot give today is the balance sheet side: it only takes income and expense figures, not cash, stock or debts. Daily entry adds detail (client, supplier, VAT per invoice, who owes what).
Always a list of lines. Each line is linked to one chart account (B) and has a value (E), typed or calculated (F). Lines are grouped into titled sections (A) with a tracker (D) and separated (C).
One figure per account per month, from a questionnaire template (module 2). Built: it posts real balanced entries to the ledger. Limited to income and expense accounts today.
Your list, and what the form already has beyond it:
When a user has both for one month, the declared monthly total rules and daily entries are the detail; any gap shows as “Unsupported amount”. Worked out in monthly ↔ daily: drawing, prototype and screens.
Built as an admin-editable page with eight block types: hero, feature grid, call-to-action cards, logo strip, rich text, top notice, stats band, steps. There is also a public presentation page.
Not found in the code. What exists: a user can send a report to an institution (tax office, social security). Needs a definition: is “public” anonymous totals for government (how many businesses, sales by sector), or a report the entrepreneur chooses to publish?
| Idea | In Accounting-Next today | Status |
|---|---|---|
| Chart of accounts | ChartOfAccounts + ChartAccount (coded tree, types, system roles such as VAT payable) | built Import and edit exist in admin. |
| One chart, filtered by activity | Several charts allowed, one default. No link between accounts and activities. | to build Activity tags on accounts + template filter. |
| Questionnaire template | BudgetSet with items GROUP / INPUT / FORMULA, each input linked to an account; required and hint per item | built |
| Report template | ReportDefinition with lines: group, account flow or balance, VAT sum, formula | built |
| Sections, separators | Groups with titles (tree of items / lines) | built Separators as explicit elements: not seen. |
| Trackers | Required flag and month submit exist; a per-section progress tracker was not found | to confirm We read “tracker” as section progress. |
| Users never see the chart | Users do have a “Chart of accounts” page and can add personal sub-accounts | conflict Hide it, or keep a simplified version? |