SI

Chart of Accounts

The five root pillars and their default accounts. Full CRUD (tree editor, live balances) lands in Phase 2 — this reflects the seed in src/config/coa.ts.

1000 · Assets

debit

What the business owns.

  • Cash in Hand1100
  • Bank Accounts1200
  • Accounts Receivable1300
  • Inventory — Greige Fabric1400
  • Machinery & Looms1500

2000 · Liabilities

credit

What the business owes.

  • Accounts Payable2100
  • Loans Payable2200
  • Sales Tax / GST Payable2300

3000 · Equity / Capital

credit

Owner's stake + retained profit.

  • Owner's Capital3100
  • Retained Earnings3200

4000 · Revenue / Income

credit

Money earned from operations.

  • Fabric Sales4100
  • Other Income4200

5000 · Expenses

debit

Cost of running the business.

  • Raw Material / Yarn5100
  • Wages & Salaries5200
  • Utilities & Power5300
  • Freight & Carriage5400