chart-of-accounts

name	chart-of-accounts
description	Select entity COA and optional industry overlay. Use when COA setup, add account, or industry accounts.

/chart-of-accounts

Purpose

Ensure the COA fits entity type and reporting needs.

Templates

Entity base COAs

Load from references/coa_templates/ (Malaysia pack defaults):

• coa_sdn_bhd.json, coa_bhd.json, coa_plt.json, coa_sole_prop.json, coa_partnership.json, coa_koperasi.json

Other jurisdictions: references/jurisdictions/<id>/coa/.

Industry overlays (optional)

Merge from references/coa_templates/industry/ after the entity base:

Pack	Use when
trading.json	Merchandise wholesale/retail
services.json	Professional / agency services
fnb.json	Food & beverage
property.json	Investment property / rental
construction.json	Contracting

Overlay overlay_accounts win on intentional renames; document merges in client README.

Rules

1. Prefer template codes for consistency across firm clients.
2. Add sub-accounts only when reporting/analysis needs it.
3. Never reuse a code for a different nature (asset vs expense).
4. Map every FS line item to one or more codes (maintain mapping table for statements skill).
5. Suspense account required (e.g. 2900).
6. White-label: no firm-specific account names in shared templates.

Completion

Done when: active COA list on disk (entity base ± overlay) with suspense code and FS mapping skeleton.

Output

Active COA list + industry overlay applied (if any) + FS mapping skeleton (code → SOFP/SOCI line).