> ## Documentation Index > Fetch the complete documentation index at: https://docs.uselim.com/llms.txt > Use this file to discover all available pages before exploring further. # lim accounts > View and manage the chart of accounts. # 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. ```bash theme={null} lim accounts list ``` ``` 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` | ```bash theme={null} # 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. ```bash theme={null} lim accounts list --tree ``` ``` 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. ```bash theme={null} lim accounts show 1101 ``` ``` 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) |