> ## Documentation Index
> Fetch the complete documentation index at: https://docs.pluvel.com/llms.txt
> Use this file to discover all available pages before exploring further.
# Chart of Accounts
> Set up and manage your account structure.
Your chart of accounts is where every transaction ends up. Money comes in? It goes to a revenue account. You pay rent? It goes to an expense account. Buy equipment? Asset account.
Think of it as a filing system for money. The better organized it is, the easier it is to understand where your money goes — and to answer questions like "how much did I spend on software this year?"
## The five types of accounts
Every account falls into one of five categories:
| Type | What it tracks | Increases when... |
| --------------- | -------------- | ------------------------------------------- |
| **Assets** | What you own | You receive money or buy something valuable |
| **Liabilities** | What you owe | You borrow money or receive a bill |
| **Equity** | Owner's stake | You invest in the business or keep profits |
| **Revenue** | Money earned | You invoice a customer or make a sale |
| **Expenses** | Money spent | You buy something or pay for a service |
That's it. Every transaction in your business touches at least one of these.
## Setting up your chart
When you complete Pluvel setup, you choose a template:
| Template | Accounts | Best for |
| -------- | -------- | ----------------------------------------- |
| Simple | \~25 | Freelancers, consultants, solo businesses |
| Standard | \~50 | Most small businesses |
| Advanced | \~100+ | Businesses with complex reporting needs |
Don't overthink it. Start with Standard. You can add accounts later but removing them is harder (accounts with transactions can't be deleted, only archived).
## How accounts are organized
Accounts form a hierarchy:
```
Assets
├── Cash and Bank
│ ├── Operating Checking
│ ├── Savings
│ └── Petty Cash
├── Accounts Receivable
└── Fixed Assets
├── Equipment
└── Vehicles
```
Sub-accounts roll up to their parents. When you look at a report, you can see "Cash and Bank: \$50,000" or drill down to see each individual bank account.
## Adding accounts
Go to **Accounting → Chart of Accounts → Add Account**.
You'll need:
* **Name** — What you'll see in reports ("Software Subscriptions", "Travel Expenses")
* **Type** — One of the five categories
* **Parent** (optional) — Where it sits in the hierarchy
* **Number** (optional) — Pluvel auto-assigns if you skip this
That's it. The account is ready to use.
Most businesses add 5-10 custom accounts over time. Common additions: specific expense categories for your industry, separate bank accounts, or sub-accounts for tracking by department.
## Account numbers
Account numbers help organize and sort. Pluvel uses a standard numbering scheme:
| Range | Type |
| --------- | -------------------- |
| 1000-1999 | Assets |
| 2000-2999 | Liabilities |
| 3000-3999 | Equity |
| 4000-4999 | Revenue |
| 5000-5999 | Cost of Goods Sold |
| 6000-8999 | Expenses |
| 9000-9999 | Other Income/Expense |
You don't have to memorize these — Pluvel auto-assigns within the right range based on account type. But if you care about account numbers (accountants often do), you can set them manually.
## Common chart of accounts mistakes
**Too many accounts.** Having separate accounts for "Google Ads", "Facebook Ads", "LinkedIn Ads", and "Twitter Ads" seems organized, but your reports become unreadable. One "Advertising" account with a memo field for the platform is usually better.
**Too few accounts.** Everything dumped into "Miscellaneous Expense" means you can't analyze spending. If you're constantly using "Misc" or "Other", you need more specific accounts.
**Wrong account types.** Putting owner draws in "Expenses" instead of "Equity" makes your P\&L misleading. If something seems off in your reports, check that accounts are the right type.
**Duplicate accounts.** "Office Supplies" and "Office Supply" both exist because you created one and forgot. Merge them.
## Editing accounts
Click any account to edit:
* Rename it
* Change its parent
* Update the description
* Deactivate it (if you're not using it anymore)
Be careful changing an account's type after transactions exist. A "Software" expense becoming a "Software" asset changes your financial statements retroactively. Ask your accountant first.
## Deactivating vs. deleting
**Deactivating** hides an account from dropdowns but keeps it in reports. Use this for accounts you no longer need but have historical transactions.
**Deleting** removes the account entirely. You can only delete accounts with zero transactions.
Most of the time, deactivate rather than delete.
## Merging accounts
Made duplicates? Merge them:
1. Go to **Chart of Accounts**
2. Click **Merge Accounts**
3. Select the accounts to combine
4. Choose which one to keep
5. All transactions move to the surviving account
## Importing from another system
Switching from QuickBooks, Xero, or Wave? You can import your chart of accounts:
1. Export your chart from the old system (usually CSV)
2. Go to **Chart of Accounts → Import**
3. Map columns (account name, number, type, parent)
4. Review the preview
5. Import
Pluvel will match account types as best it can. Review the results — sometimes "Fixed Assets" gets imported as a generic "Asset" and needs adjustment.
## Tips from real users
**Freelancers:** You probably need 20-30 accounts max. Revenue for each type of service you offer, expenses broken out by category, and a few asset accounts for your bank and equipment. Don't overcomplicate it.
**Agencies:** Consider tracking revenue by service type (Design, Development, Strategy) and expenses by department if you have teams.
**E-commerce:** You'll want Cost of Goods Sold accounts for inventory tracking, plus separate expense accounts for shipping, packaging, and marketplace fees.
**Professional services:** Keep client-related expenses (meals, travel, client gifts) separate from operating expenses for profitability analysis.
## Viewing your chart
Go to **Accounting → Chart of Accounts** to see everything:
* Filter by type (just show expenses)
* Filter by status (hide inactive accounts)
* Search by name or number
* See current balances
Click any account to see its transaction history.
Post manual entries to your accounts.
See your accounts in context on financial statements.