lim accounts
View the chart of accounts for the active company. lim initializes a standard Japanese chart of accounts when you create a company, and the account list grows as you record transactions.
accounts list
List all accounts in a flat table.
Code Name Type Normal System
──────────────────────────────────────────────────────────────
1101 Cash asset debit
1102 Checking account asset debit
1103 Savings account asset debit
1201 Accounts receivable asset debit
1301 Inventory asset debit
1501 Input VAT asset debit ✓
2101 Accounts payable liability credit
2201 Accrued expenses liability credit
2301 Output VAT liability credit ✓
2401 Withholding tax payable liability credit ✓
3101 Capital equity credit
3201 Retained earnings equity credit ✓
4101 Sales revenue revenue credit
5101 Communication expense debit
5201 Travel expense debit
...
──────────────────────────────────────────────────────────────
76 accounts
Flags
| Flag | Description |
|---|
--type | Filter by account type: asset, liability, equity, revenue, expense |
--search | Search by name or code |
--format | Output format: table, json, csv |
# Only expense accounts
lim accounts list --type expense
# Search for VAT-related accounts
lim accounts list --search VAT
accounts list —tree
Display accounts in a hierarchical tree structure, grouped by type and category.
Chart of Accounts
├── Assets
│ ├── Current Assets
│ │ ├── 1101 Cash
│ │ ├── 1102 Checking account
│ │ ├── 1103 Savings account
│ │ ├── 1201 Accounts receivable
│ │ ├── 1301 Inventory
│ │ └── 1501 Input VAT
│ └── Fixed Assets
│ ├── 1601 Buildings
│ ├── 1602 Equipment
│ └── 1603 Vehicles
├── Liabilities
│ ├── Current Liabilities
│ │ ├── 2101 Accounts payable
│ │ ├── 2201 Accrued expenses
│ │ ├── 2301 Output VAT
│ │ └── 2401 Withholding tax payable
│ └── Long-term Liabilities
│ └── 2501 Long-term borrowings
├── Equity
│ ├── 3101 Capital
│ └── 3201 Retained earnings
├── Revenue
│ ├── 4101 Sales revenue
│ └── 4201 Other income
└── Expenses
├── 5101 Communication
├── 5201 Travel
├── 5301 Entertainment
├── 7101 Rent expense
└── 7201 Salary expense
accounts show
Show detailed information for a specific account, including recent activity.
Account: Cash (1101)
────────────────────────────────────────────────────
Type: asset
Normal: debit
System: no
Created: 2026-01-15
Current Balance: ¥2,450,000 (as of 2026-03-16)
Recent Activity (last 5 entries):
Date Memo Debit Credit
2026-03-15 Acme Corp payment 550,000
2026-03-10 Rent payment 100,000
2026-03-05 Office supplies 3,300
2026-03-01 Acme Corp payment 550,000
2026-02-28 Salary - Tanaka 330,000
| Flag | Description |
|---|
--from | Start date for activity |
--to | End date for activity |
--limit | Number of recent entries (default: 5) |
--format | Output format: table, json |
You can use either the account code (1101) or the account UUID as the argument.
Account Code Structure
lim uses a 4-digit account code system following Japanese accounting standards:
| Range | Type | Examples |
|---|
1xxx | Assets | Cash (1101), AR (1201), Input VAT (1501) |
2xxx | Liabilities | AP (2101), Output VAT (2301) |
3xxx | Equity | Capital (3101), Retained earnings (3201) |
4xxx | Revenue | Sales (4101), Other income (4201) |
5xxx-9xxx | Expenses | Communication (5101), Rent (7101) |
