Chart of Accounts – the foundation of bookkeeping
The chart of accounts is the category system of your bookkeeping. Load the Hungarian simplified chart with Load Hungarian Chart, then add your own accounts and rename existing ones.
The chart of accounts is the "map" of bookkeeping: every financial movement is recorded on a ledger account. "Account" here doesn't mean an invoice but a bookkeeping category (for example "Domestic trade receivables" or "Bank fees").
Account types
- Asset (classes 1–3) – what the company owns, e.g. the bank account (384), receivables from customers (311) or inventory (2).
- Equity – e.g. retained earnings (413).
- Liability – what the company owes, e.g. suppliers (454) or VAT payable (467).
- Expense (classes 5–8) – costs, e.g. materials (51), services used (52), bank fees (532), wages (541).
- Revenue (class 9) – e.g. domestic sales revenue (911).
Bold rows are summary (parent) levels, with the detailed accounts below them.
What you can do here
- Load Hungarian Chart – loads the Hungarian simplified chart of accounts (more than a hundred accounts). If you already have accounts, it adds the missing ones and resets the names of the standard codes to their defaults. If you upload an accountant extract while the chart is empty, it is loaded automatically.
- Add Account – add your own account with a code, name, type and P&L category. If your accountant uses additional account codes, add them here.
- Edit – change the name, type and P&L category.
- Delete – only accounts you added yourself can be deleted, and only while no bookings use them.
P&L category
The P&L category decides which P&L row an account belongs to. If you don't pick one for a new account with a code starting 5–9, the system suggests one based on the code. Income and expense accounts without a category are left out of the P&L – the Annual P&L Summary page warns you about them.
Why it matters: the AI picks from your chart of accounts when classifying, so it is worth adding the accounts your company actually uses.