> ## 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.
# Chart of Accounts
> Manage account types, codes, and the Japanese default chart of accounts.
# 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
```bash theme={null}
# 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
...
```
```bash theme={null}
# Tree view (grouped by type)
lim accounts list --tree
```
```bash theme={null}
# Filter by type
lim accounts list --type expense
```
## View Account Details
```bash theme={null}
lim accounts show 7100
```
```
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
```bash theme={null}
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
```bash theme={null}
# 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
Create entries using these accounts.
See how accounts roll up into reports.