Chart of Accounts
lim organizes your ledger around a structured chart of accounts. Every company starts with a Japanese-standard default chart that you can customize.
Account Types
Every account belongs to one of five types:
| Type | Normal Balance | Code Range | Description |
|---|
| Asset | Debit | 1000–1999 | What the company owns |
| Liability | Credit | 2000–2999 | What the company owes |
| Equity | Credit | 3000–3999 | Owner’s stake |
| Revenue | Credit | 4000–4999 | Income earned |
| Expense | Debit | 5000–8999 | Costs incurred |
Sub-Types
Each account has a sub-type for reporting classification:
Asset: current-asset, fixed-asset, intangible-asset, investment
Liability: current-liability, long-term-liability
Equity: capital, retained-earnings, valuation-adjustment
Revenue: operating-revenue, non-operating-revenue, extraordinary-income
Expense: cost-of-sales, selling-general-admin, non-operating-expense, extraordinary-loss
List Accounts
# Flat list
lim accounts list
Code Name Type Sub-Type Status
1100 Cash asset current-asset active
1200 Checking Account asset current-asset active
1300 Accounts Receivable asset current-asset active
2100 Accounts Payable liability current-liability active
4100 Sales Revenue revenue operating-revenue active
7100 Communication expense selling-general-admin active
...
# Tree view (grouped by type)
lim accounts list --tree
# Filter by type
lim accounts list --type expense
View Account Details
Account: 7100 — Communication
Type: expense
Sub-Type: selling-general-admin
Status: active
Balance: ¥10,000 (debit)
Entries: 3 journal lines this period
Create an Account
lim accounts create \
--code 7150 \
--name "SaaS Subscriptions" \
--type expense \
--sub-type selling-general-admin
Account codes must be unique within the company. Choose codes that fit within the standard ranges for their type.
Update and Deactivate
# Rename an account
lim accounts update 7150 --name "Cloud Subscriptions"
# Deactivate (account is hidden but data is preserved)
lim accounts deactivate 7150
Deactivated accounts retain all historical data. They are hidden from dropdowns and suggestions but still appear in past reports.
Japanese Default Chart of Accounts
lim initializes every company with the standard Japanese 勘定科目:
| Code | Name (EN) | Name (JP) |
|---|
| 1100 | Cash | 現金 |
| 1200 | Checking Account | 普通預金 |
| 1300 | Accounts Receivable | 売掛金 |
| 1400 | Inventory | 棚卸資産 |
| 1500 | Prepaid Expenses | 前払費用 |
| 1800 | Buildings | 建物 |
| 1900 | Equipment | 工具器具備品 |
| 2100 | Accounts Payable | 買掛金 |
| 2200 | Short-term Borrowings | 短期借入金 |
| 2300 | Accrued Expenses | 未払費用 |
| 2500 | Withholding Tax Payable | 預り金 |
| 3100 | Capital Stock | 資本金 |
| 3500 | Retained Earnings | 利益剰余金 |
| 4100 | Sales Revenue | 売上高 |
| 5100 | Cost of Goods Sold | 売上原価 |
| 6100 | Salaries | 給料 |
| 7100 | Communication | 通信費 |
| 7200 | Rent | 地代家賃 |
| 7300 | Travel & Transportation | 旅費交通費 |
| 7400 | Utilities | 水道光熱費 |
| 7500 | Insurance | 保険料 |
| 8100 | Interest Expense | 支払利息 |
Next Steps
