Chart of Accounts

The Chart of Accounts (COA) is the complete list of GL accounts used to record financial transactions. PinkApple uses a structured, hierarchical COA with automatic GL code generation.

Navigation: Administration → Accounting → Chart of Accounts

COA Hierarchy

The chart of accounts is built in layers. Each layer adds specificity:

Foundation Account Details (system-seeded, 7 types)
  └── GL Code Template (defines code pattern per foundation)
      └── Major Account Header (first grouping level)
          └── Account Header (second grouping level)
              └── Chart of Account (the actual ledger account)
                  └── Sub-Ledger (optional granular tracking)

Level 1: Foundation Accounts

Foundation accounts are pre-seeded by the system and cannot be modified. They represent the fundamental accounting categories:

Prefix	Type	Normal Balance	Financial Statement
1	Asset	Debit	Balance Sheet
2	Liability	Credit	Balance Sheet
3	Equity	Credit	Balance Sheet
4	Income	Credit	Profit & Loss
5	Expense	Debit	Profit & Loss
6	Contingent Asset	Debit	Balance Sheet
7	Contingent Liability	Credit	Balance Sheet

Level 2: GL Code Templates

A GL code template defines the segment pattern for generating GL codes under a foundation. Each foundation has one template.

Field	Description
Template Name	e.g., "ASSET-TPL"
Foundation	The foundation this template belongs to
Pattern	The code generation pattern (e.g., {FOUNDATION}-{SEGMENT})
Delimiter	Character separating code segments (typically -)

INFO

GL code templates are typically set up once during initial configuration and rarely changed afterward. They ensure consistent GL code formatting across all accounts.

Level 3: Major Account Headers

Major account headers are the first level of user-defined grouping within a foundation.

Examples under the Asset foundation:

GL Code	Major Account Name
11	Cash & Bank Balances
12	Loans & Advances
13	Fixed Assets
14	Other Assets

Creating a Major Account Header

1. Click Create on the Major Account Headers section
2. Fill in the form:

Field	Description	Required
Major Account Name	Descriptive name	Yes
Foundation	The parent foundation type	Yes
Segment Code	The 2-digit segment code (e.g., "11")	Yes
Description	Optional description	No

3. Submit the form

Level 4: Account Headers

Account headers provide the second level of grouping, sitting below major account headers.

Examples under "Cash & Bank Balances" (11):

GL Code	Account Header Name
1100	Cash on Hand
1110	Bank Current Accounts
1120	Bank Savings Accounts
1130	Short-term Deposits

Creating an Account Header

1. Click Create on the Account Headers section
2. Fill in the form:

Field	Description	Required
Account Header Name	Descriptive name	Yes
Major Account	The parent major account header	Yes
Segment Code	The 4-digit segment code (e.g., "1100")	Yes
Description	Optional description	No

3. Submit the form

Level 5: Chart of Account (Leaf Accounts)

These are the actual GL accounts where transactions are posted. Each leaf account sits under an account header.

Examples under "Cash on Hand" (1100):

Full GL Code	Account Name	Currency
1100-110	Cash on Hand — UGX	UGX
1100-120	Cash on Hand — USD	USD

Creating a Chart of Account Entry

1. Click Create on the Chart of Accounts section
2. Fill in the form:

Field	Description	Required
Account Name	Descriptive name	Yes
Account Header	The parent account header	Yes
Segment Code	The leaf segment code	Yes
Currency	The currency for this account	Yes
Contra Status	Whether this is a contra account	No
Description	Optional description	No

3. Submit the form

The full GL code is automatically generated by combining the codes from each level using the GL code template pattern. For example: 1100-110 (Account Header 1100 + delimiter - + segment 110).

Level 6: Sub-Ledgers

Sub-ledgers provide the most granular tracking beneath a COA account. They represent individual parties, products, tills, or other trackable entities.

Sub-Ledger Class	Use Case
PARTY_CONTROL	Per-client balances (e.g., individual loan receivables)
PRODUCT	Per-product tracking
TILL	Per-till cash tracking
BANK	Per-bank-account tracking
VENDOR	Per-vendor payables
CUSTOMER	Per-customer receivables
STAFF	Per-employee tracking
INTERNAL	Internal reconciliation accounts

TIP

Sub-ledgers are often created automatically by the system when domain objects (loan accounts, deposit accounts) are linked to GL accounts. Manual creation is also supported for custom tracking needs.

COA Page Layout

The Chart of Accounts page presents the hierarchy in an interactive table view:

• Tree view — Expand/collapse the hierarchy to see accounts at each level
• Search — Filter accounts by name, code, or type
• Filters — Filter by foundation, currency, or status
• Bulk actions — Approve or delete multiple accounts at once

Approval Workflow

New COA entries go through an approval process:

1. Created — Entry is saved as draft
2. Pending Approval — Submitted for review
3. Approved — Ready for use in transactions and rules
4. Rejected — Sent back for correction

Only approved COA entries can be used in GL posting rules and journal entries.

Best Practices

1. Plan before creating — Design your COA structure on paper before entering it into the system
2. Use consistent naming — Follow a naming convention (e.g., "Cash on Hand — {Currency}")
3. Keep it flat where possible — Don't create unnecessary hierarchy levels
4. Use sub-ledgers for granularity — Rather than creating hundreds of COA accounts, use sub-ledgers for per-client or per-product tracking
5. Document your codes — Keep a reference document mapping GL codes to their business purpose

Next Steps

• GL Posting Rules — Define how transactions map to these accounts
• GL Rule Details — Configure the debit/credit lines