Chart of Accounts — Hierarchy
Primary Groups, Sub-Groups, and Member Ledgers
ASSET
1 groups
1000 — Assets
0 ledgers
📁 1100 — Current Assets (1 ledgers)
• 1131 Advance to Suppliers
0 DR
📁 1200 — Fixed Assets (1 ledgers)
LIABILITY
1 groups
2000 — Liabilities
0 ledgers
📁 2100 — Current Liabilities (0 ledgers)
EQUITY
1 groups
3000 — Equity
2 ledgers
• 3001 Shareholder Capital
0 CR
• 3002 Retained Earnings
0 CR
REVENUE
1 groups
4000 — Revenue
0 ledgers
📁 4100 — Direct Income / Sales (3 ledgers)
• 4101 Sales Revenue
0 CR
📁 4200 — Indirect Income (0 ledgers)
EXPENSE
1 groups
5000 — Expenses
0 ledgers
📁 5100 — Direct Expenses / Cost of Sales (2 ledgers)
📁 5200 — Operating & Administrative Expenses (3 ledgers)