Chart of Accounts

Chart of Accounts (CoA) for Entreprise

Here is a comprehensive, standard Chart of Accounts (CoA) designed for an enterprise. This design emphasizes scalability, detailed reporting, and flexibility to support multiple departments, locations, and business units, which are crucial for a large organization.

I. Guiding Principles for an Enterprise CoA

Before diving into the accounts, it’s essential to understand the design philosophy:

Hierarchy: Accounts are structured in a parent-child relationship. This allows for high-level summary reporting (for executives) and detailed granular analysis (for department managers).
Scalability: The numbering system has gaps, allowing for new accounts to be added in the future without disrupting the logical flow.
Consistency: The structure is logical and consistent. For example, all salary-related expenses, regardless of department, might end in the same digits (e.g., xx100).
Dimensionality: This is the most critical aspect for an enterprise. The CoA is not just a flat list of accounts. It’s one dimension in a multi-dimensional reporting structure. A single transaction is coded with:

Account Number (the “What”): e.g., 71100 - Office Supplies
Department/Cost Center (the “Who”): e.g., 410 - Marketing Department
Location/Business Unit (the “Where”): e.g., 002 - London Office
Project (the “Why”): e.g., PRJ-2024-A - Annual Conference
Product Line: e.g., PL-SaaS-Enterprise

This allows you to slice and dice financial data in countless ways (e.g., “Show me the travel expenses for the Sales department in the APAC region for Q3”).

II. Standard Numbering System

We will use a 5-digit system, which is a common and robust standard.

1xxxx: Assets
2xxxx: Liabilities
3xxxx: Equity
4xxxx: Revenue / Income
5xxxx: Cost of Goods Sold (COGS)
6xxxx - 8xxxx: Operating Expenses (Grouped by function)
6xxxx: Sales & Marketing Expenses
7xxxx: Research & Development (R&D) Expenses
8xxxx: General & Administrative (G&A) Expenses
9xxxx: Other Income & Expenses (Non-Operating)

III. Detailed Chart of Accounts Structure

Here is the breakdown of the accounts. (H) indicates a header or parent account, not used for posting transactions.

1xxxx - ASSETS

10000 - Current Assets (H)
11000 - Cash and Cash Equivalents (H)
11100 - Cash - Operating Bank Account
11200 - Cash - Payroll Bank Account
11300 - Cash - Savings/Money Market
11400 - Petty Cash
11500 - Undeposited Funds
12000 - Accounts Receivable (H)
12100 - Accounts Receivable - Trade
12900 - Allowance for Doubtful Accounts (Contra-Asset)
13000 - Inventory (H)
13100 - Inventory - Raw Materials
13200 - Inventory - Work-in-Progress
13300 - Inventory - Finished Goods
14000 - Prepaid Expenses (H)
14100 - Prepaid Insurance
14200 - Prepaid Rent
14300 - Prepaid Software Licenses
15000 - Non-Current Assets (H)
16000 - Property, Plant & Equipment (PPE) (H)
16100 - Land
16200 - Buildings
16250 - Accumulated Depreciation - Buildings (Contra-Asset)
16300 - Machinery & Equipment
16350 - Accumulated Depreciation - Machinery (Contra-Asset)
16400 - Computer Hardware
16450 - Accumulated Depreciation - Computer Hardware (Contra-Asset)
16500 - Furniture & Fixtures
16550 - Accumulated Depreciation - Furniture (Contra-Asset)
17000 - Intangible Assets (H)
17100 - Goodwill
17200 - Patents & Trademarks
17250 - Accumulated Amortization - Patents (Contra-Asset)
17300 - Capitalized Software Development Costs
17350 - Accumulated Amortization - Software (Contra-Asset)
18000 - Other Assets (H)
18100 - Security Deposits

2xxxx - LIABILITIES

20000 - Current Liabilities (H)
21000 - Accounts Payable (H)
21100 - Accounts Payable - Trade
22000 - Accrued Liabilities (H)
22100 - Accrued Payroll
22200 - Accrued Professional Fees
22300 - Accrued Rent
22400 - Accrued Interest
23000 - Taxes Payable (H)
23100 - Sales Tax Payable
23200 - Payroll Taxes Payable (VAT, PAYE, etc.)
23300 - Corporate Income Tax Payable
24000 - Short-Term Debt (H)
24100 - Line of Credit
24200 - Current Portion of Long-Term Debt
25000 - Non-Current Liabilities (H)
26000 - Long-Term Debt (H)
26100 - Bank Loans Payable
26200 - Bonds Payable
27000 - Deferred Revenue (H)
27100 - Deferred Service Revenue
27200 - Deferred Software Revenue
28000 - Deferred Tax Liability (H)

3xxxx - EQUITY

30000 - Equity (H)
31000 - Common Stock / Share Capital
32000 - Additional Paid-in Capital
33000 - Retained Earnings
34000 - Dividends Paid / Shareholder Distributions
39000 - Current Year Net Income (clears to Retained Earnings at year-end)

4xxxx - REVENUE

40000 - Operating Revenue (H)
41000 - Product Sales Revenue (H)
41100 - Sales - Product Line A
41200 - Sales - Product Line B
42000 - Service Revenue (H)
42100 - Service - Consulting Fees
42200 - Service - Maintenance & Support
42300 - Service - Installation Fees
48000 - Sales Adjustments (Contra-Revenue) (H)
48100 - Sales Returns & Allowances
48200 - Sales Discounts

5xxxx - COST OF GOODS SOLD (COGS)

50000 - Cost of Goods Sold (H)
51000 - COGS - Cost of Materials
52000 - COGS - Direct Labor
53000 - COGS - Manufacturing Overhead
54000 - COGS - Shipping & Delivery Costs
55000 - COGS - Software Hosting Costs (for SaaS)

6xxxx - 8xxxx - OPERATING EXPENSES

60000 - Sales & Marketing Expenses (H)
61000 - Personnel Costs (H)
61100 - Salaries & Wages
61200 - Sales Commissions
61300 - Bonuses
61400 - Payroll Taxes & Benefits
62000 - Advertising & Promotion (H)
62100 - Digital Advertising
62200 - Print & Media
62300 - Public Relations
63000 - Travel & Entertainment
64000 - Trade Shows & Events
65000 - Dues & Subscriptions
70000 - Research & Development (R&D) Expenses (H)
71000 - Personnel Costs (H)
71100 - Salaries & Wages
71200 - Bonuses
71300 - Payroll Taxes & Benefits
72000 - Lab & Prototyping Supplies
73000 - Consulting & Outside Services
74000 - Software & Tools
75000 - Dues & Subscriptions
80000 - General & Administrative (G&A) Expenses (H)
81000 - Personnel Costs (H)
81100 - Executive Salaries
81200 - Admin Salaries & Wages
81300 - Bonuses
81400 - Payroll Taxes & Benefits
82000 - Facilities & Office (H)
82100 - Rent Expense
82200 - Utilities
82300 - Repairs & Maintenance
82400 - Office Supplies
82500 - Janitorial Services
83000 - Professional Fees (H)
83100 - Legal Fees
83200 - Accounting & Audit Fees
83300 - Consulting Fees
84000 - Technology & IT (H)
84100 - Software Licenses
84200 - IT Support & Maintenance
84300 - Telephone & Internet
85000 - Insurance
86000 - Bank Fees & Charges
87000 - Depreciation & Amortization Expense (G&A portion)
88000 - Business Taxes & Licenses

9xxxx - OTHER INCOME & EXPENSE

90000 - Other Income & Expense (H)
91000 - Other Income (H)
91100 - Interest Income
91200 - Gain on Sale of Assets
95000 - Other Expense (H)
95100 - Interest Expense
95200 - Loss on Sale of Assets
95300 - Foreign Exchange Gain/Loss

IV. Implementation Best Practices

Document Everything: Create a CoA dictionary that defines what each account is used for, including examples of transactions. This ensures consistency across the organization.
Involve Stakeholders: Work with department heads to ensure the CoA structure meets their reporting and budgeting needs.
Govern Changes: Establish a formal process for requesting and approving new accounts or changes to the CoA. This prevents it from becoming cluttered and inconsistent.
Provide Training: Train all employees involved in coding expenses or revenue on how to use the new CoA and its dimensional segments correctly.

This Chart of Accounts provides a robust and scalable foundation for any enterprise’s financial system, enabling both statutory reporting and powerful internal management analysis.

Bahasa Indonesia

Berikut adalah terjemahan dari Bagan Akun Standar (Chart of Accounts) untuk perusahaan ke dalam Bahasa Indonesia. Desain ini menekankan skalabilitas, pelaporan yang detail, dan fleksibilitas untuk mendukung berbagai departemen, lokasi, dan unit bisnis, yang sangat penting bagi organisasi besar.

I. Prinsip Panduan untuk CoA Perusahaan

Sebelum masuk ke daftar akun, penting untuk memahami filosofi desainnya:

Hierarki: Akun-akun disusun dalam hubungan induk-anak (parent-child). Ini memungkinkan pelaporan ringkas di tingkat tinggi (untuk eksekutif) dan analisis granular yang mendetail (untuk manajer departemen).
Skalabilitas: Sistem penomoran memiliki celah, memungkinkan penambahan akun baru di masa depan tanpa mengganggu alur logis yang sudah ada.
Konsistensi: Strukturnya logis dan konsisten. Sebagai contoh, semua beban terkait gaji, terlepas dari departemennya, mungkin diakhiri dengan digit yang sama (misalnya, xx100).
Dimensionalitas: Ini adalah aspek paling kritis untuk sebuah perusahaan. CoA bukan hanya daftar akun yang datar, melainkan satu dimensi dalam struktur pelaporan multi-dimensi. Satu transaksi diberi kode dengan:

Nomor Akun (“Apa”): misal, 71100 - Perlengkapan Kantor
Departemen/Pusat Biaya (“Siapa”): misal, 410 - Departemen Pemasaran
Lokasi/Unit Bisnis (“Di mana”): misal, 002 - Kantor Jakarta
Proyek (“Mengapa”): misal, PRJ-2024-A - Konferensi Tahunan
Lini Produk: misal, PL-SaaS-Enterprise

Ini memungkinkan Anda untuk menganalisis data keuangan dalam berbagai cara (misalnya, “Tunjukkan beban perjalanan dinas untuk departemen Penjualan di wilayah APAC pada Kuartal 3”).

II. Sistem Penomoran Standar

Kami akan menggunakan sistem 5 digit, yang merupakan standar yang umum dan kuat.

1xxxx: Aset (Assets)
2xxxx: Liabilitas (Liabilities)
3xxxx: Ekuitas (Equity)
4xxxx: Pendapatan (Revenue / Income)
5xxxx: Harga Pokok Penjualan (HPP) / Cost of Goods Sold (COGS)
6xxxx - 8xxxx: Beban Operasional (Operating Expenses), dikelompokkan berdasarkan fungsi:
6xxxx: Beban Penjualan & Pemasaran
7xxxx: Beban Penelitian & Pengembangan (Litbang)
8xxxx: Beban Umum & Administrasi
9xxxx: Pendapatan & Beban Lain-lain (Non-Operasional)

III. Struktur Detail Bagan Akun Standar

Berikut adalah rincian akun-akunnya. (H) menandakan akun induk atau header, yang tidak digunakan untuk mencatat transaksi.

1xxxx - ASET

10000 - Aset Lancar (H)
11000 - Kas dan Setara Kas (H)
11100 - Kas - Rekening Bank Operasional
11200 - Kas - Rekening Bank Gaji
11300 - Kas - Tabungan/Pasar Uang
11400 - Kas Kecil (Petty Cash)
11500 - Dana Belum Disetor (Undeposited Funds)
12000 - Piutang Usaha (H)
12100 - Piutang Usaha - Pihak Ketiga
12900 - Cadangan Kerugian Piutang (Akun Kontra-Aset)
13000 - Persediaan (H)
13100 - Persediaan - Bahan Baku
13200 - Persediaan - Barang dalam Proses
13300 - Persediaan - Barang Jadi
14000 - Beban Dibayar di Muka (H)
14100 - Asuransi Dibayar di Muka
14200 - Sewa Dibayar di Muka
14300 - Lisensi Perangkat Lunak Dibayar di Muka
15000 - Aset Tidak Lancar (H)
16000 - Aset Tetap (Properti, Pabrik & Peralatan) (H)
16100 - Tanah
16200 - Bangunan
16250 - Akumulasi Penyusutan - Bangunan (Akun Kontra-Aset)
16300 - Mesin & Peralatan
16350 - Akumulasi Penyusutan - Mesin (Akun Kontra-Aset)
16400 - Perangkat Keras Komputer
16450 - Akumulasi Penyusutan - Perangkat Keras (Akun Kontra-Aset)
16500 - Perabotan & Perlengkapan Kantor
16550 - Akumulasi Penyusutan - Perabotan (Akun Kontra-Aset)
17000 - Aset Tak Berwujud (H)
17100 - Goodwill
17200 - Paten & Merek Dagang
17250 - Akumulasi Amortisasi - Paten (Akun Kontra-Aset)
17300 - Biaya Pengembangan Perangkat Lunak yang Dikapitalisasi
17350 - Akumulasi Amortisasi - Perangkat Lunak (Akun Kontra-Aset)
18000 - Aset Lainnya (H)
18100 - Uang Jaminan (Security Deposits)

2xxxx - LIABILITAS

20000 - Liabilitas Jangka Pendek (H)
21000 - Utang Usaha (H)
21100 - Utang Usaha - Pihak Ketiga
22000 - Liabilitas Akrual (Beban yang Masih Harus Dibayar) (H)
22100 - Gaji yang Masih Harus Dibayar
22200 - Biaya Profesional yang Masih Harus Dibayar
22300 - Sewa yang Masih Harus Dibayar
22400 - Bunga yang Masih Harus Dibayar
23000 - Utang Pajak (H)
23100 - Utang PPN (Pajak Pertambahan Nilai)
23200 - Utang PPh Pasal 21 (Pajak Karyawan)
23300 - Utang PPh Badan
24000 - Utang Jangka Pendek (H)
24100 - Pinjaman Rekening Koran (Line of Credit)
24200 - Bagian Utang Jangka Panjang yang Jatuh Tempo
25000 - Liabilitas Jangka Panjang (H)
26000 - Utang Jangka Panjang (H)
26100 - Utang Bank
26200 - Utang Obligasi
27000 - Pendapatan Diterima di Muka (H)
27100 - Pendapatan Jasa Diterima di Muka
27200 - Pendapatan Perangkat Lunak Diterima di Muka
28000 - Liabilitas Pajak Tangguhan (H)

3xxxx - EKUITAS

30000 - Ekuitas (H)
31000 - Modal Saham
32000 - Agio Saham (Additional Paid-in Capital)
33000 - Laba Ditahan (Retained Earnings)
34000 - Dividen yang Dibayarkan / Distribusi kepada Pemegang Saham
39000 - Laba Bersih Tahun Berjalan (akan ditutup ke Laba Ditahan di akhir tahun)

4xxxx - PENDAPATAN

40000 - Pendapatan Operasional (H)
41000 - Pendapatan Penjualan Produk (H)
41100 - Penjualan - Lini Produk A
41200 - Penjualan - Lini Produk B
42000 - Pendapatan Jasa (H)
42100 - Jasa - Biaya Konsultasi
42200 - Jasa - Pemeliharaan & Dukungan
42300 - Jasa - Biaya Instalasi
48000 - Penyesuaian Penjualan (Akun Kontra-Pendapatan) (H)
48100 - Retur & Potongan Penjualan
48200 - Diskon Penjualan

5xxxx - HARGA POKOK PENJUALAN (HPP)

50000 - Harga Pokok Penjualan (H)
51000 - HPP - Biaya Bahan Baku
52000 - HPP - Biaya Tenaga Kerja Langsung
53000 - HPP - Biaya Overhead Pabrik
54000 - HPP - Biaya Pengiriman
55000 - HPP - Biaya Hosting Perangkat Lunak (untuk SaaS)

6xxxx - 8xxxx - BEBAN OPERASIONAL

60000 - Beban Penjualan & Pemasaran (H)
61000 - Biaya Personalia (H)
61100 - Gaji & Upah
61200 - Komisi Penjualan
61300 - Bonus
61400 - Pajak Karyawan & Tunjangan
62000 - Iklan & Promosi (H)
62100 - Iklan Digital
62200 - Iklan Cetak & Media
62300 - Hubungan Masyarakat (Public Relations)
63000 - Perjalanan Dinas & Hiburan
64000 - Pameran Dagang & Acara
65000 - Iuran & Langganan
70000 - Beban Penelitian & Pengembangan (Litbang) (H)
71000 - Biaya Personalia (H)
71100 - Gaji & Upah
71200 - Bonus
71300 - Pajak Karyawan & Tunjangan
72000 - Perlengkapan Laboratorium & Prototyping
73000 - Konsultan & Jasa Pihak Ketiga
74000 - Perangkat Lunak & Peralatan
75000 - Iuran & Langganan
80000 - Beban Umum & Administrasi (H)
81000 - Biaya Personalia (H)
81100 - Gaji Eksekutif
81200 - Gaji & Upah Staf Administrasi
81300 - Bonus
81400 - Pajak Karyawan & Tunjangan
82000 - Fasilitas & Kantor (H)
82100 - Beban Sewa
82200 - Beban Utilitas (Listrik, Air, dll.)
82300 - Perbaikan & Pemeliharaan
82400 - Perlengkapan Kantor
82500 - Jasa Kebersihan
83000 - Biaya Profesional (H)
83100 - Biaya Hukum
83200 - Biaya Akuntansi & Audit
83300 - Biaya Konsultasi
84000 - Teknologi & TI (H)
84100 - Lisensi Perangkat Lunak
84200 - Dukungan & Pemeliharaan TI
84300 - Telepon & Internet
85000 - Asuransi
86000 - Biaya Administrasi Bank
87000 - Beban Penyusutan & Amortisasi (bagian Umum & Adm.)
88000 - Pajak & Perizinan Usaha

9xxxx - PENDAPATAN & BEBAN LAIN-LAIN

90000 - Pendapatan & Beban Lain-lain (H)
91000 - Pendapatan Lain-lain (H)
91100 - Pendapatan Bunga
91200 - Laba Penjualan Aset
95000 - Beban Lain-lain (H)
95100 - Beban Bunga
95200 - Rugi Penjualan Aset
95300 - Laba/Rugi Selisih Kurs

IV. Praktik Terbaik Implementasi

Dokumentasikan Segalanya: Buat kamus CoA yang mendefinisikan fungsi setiap akun, termasuk contoh transaksinya. Ini memastikan konsistensi di seluruh organisasi.
Libatkan Pemangku Kepentingan (Stakeholder): Bekerja samalah dengan kepala departemen untuk memastikan struktur CoA memenuhi kebutuhan pelaporan dan penganggaran mereka.
Kelola Perubahan: Tetapkan proses formal untuk meminta dan menyetujui akun baru atau perubahan pada CoA. Ini mencegah CoA menjadi berantakan dan tidak konsisten.
Sediakan Pelatihan: Latih semua karyawan yang terlibat dalam mengkodekan beban atau pendapatan tentang cara menggunakan CoA baru dan segmen dimensionalnya dengan benar.

Bagan Akun Standar ini menyediakan fondasi yang kuat dan skalabel untuk sistem keuangan perusahaan mana pun, memungkinkan pelaporan resmi dan analisis manajemen internal yang kuat.

CoA Structure for Financial Reports

Excellent question. This moves from a simple list of accounts to the intelligent “engine” that drives automated financial reporting. By adding metadata for report mapping and calculation rules directly into the Chart of Accounts structure, you create a single source of truth that governs how financial statements are generated. Here is a design for a CoA table structure that incorporates these advanced features.

I. The Advanced CoA Table Structure

We will expand the basic CoA with columns specifically designed for reporting logic. Table Name: Dim_ChartOfAccounts

Column Name	Data Type	Description	Example
`Account_Code`	`VARCHAR(10)`	Primary Key. The unique identifier for the account.	`12900`
`Account_Name`	`VARCHAR(255)`	The human-readable name of the account.	`Allowance for Doubtful Accounts`
`Account_Type`	`ENUM`	The fundamental accounting category.	`Asset`
	`('Asset', 'Liability', 'Equity', 'Revenue', 'Expense')`
`Normal_Balance`	`ENUM('Debit', 'Credit')`	The side of the account where the balance is normally found. Crucial for Trial Balance logic.	`Credit` (for a contra-asset)
`Is_Posting_Account`	`BOOLEAN`	`TRUE` if transactions can be posted directly to this account. `FALSE` for header/summary accounts.	`TRUE`
`Parent_Account_Code`	`VARCHAR(10)`	Foreign key to `Account_Code` to create a hierarchy for drill-down and roll-ups. `NULL` for top-level accounts.	`12000`
`FS_Map_Statement`	`ENUM('BS', 'PL', 'NA')`	Report Mapper: Maps the account to the Financial Statement (Balance Sheet, Profit & Loss, or Not Applicable).	`BS`
`FS_Map_Section`	`VARCHAR(100)`	Report Mapper: The major section on the statement.	`Current Assets`
`FS_Map_Line`	`VARCHAR(100)`	Report Mapper: The specific line item on the statement. Allows grouping multiple accounts into one line.	`Net Accounts Receivable`
`Rollup_Operator`	`ENUM('ADD', 'SUBTRACT')`	Calculation Rule: Defines how this account’s balance affects its parent line/section total. Default is `ADD`.	`SUBTRACT`
`Description`	`TEXT`	A detailed definition of the account’s purpose for the internal CoA dictionary.	`Contra-asset representing estimated uncollectible trade receivables.`

II. Example: Populating the `Dim_ChartOfAccounts` Table

Here’s how some key accounts from our previous design would look in this new structure. This example truly demonstrates the power of the new columns.

Account_Code	Account_Name	Account_Type	Normal_Balance	Is_Posting_Account	Parent_Account_Code	FS_Map_Statement	FS_Map_Section	FS_Map_Line	Rollup_Operator
`10000`	Current Assets	Asset	Debit	FALSE	`NULL`	BS	Current Assets	(Header)	ADD
`12000`	Accounts Receivable	Asset	Debit	FALSE	`10000`	BS	Current Assets	Net Accounts Receivable	ADD
`12100`	Accounts Receivable - Trade	Asset	Debit	TRUE	`12000`	BS	Current Assets	Net Accounts Receivable	ADD
`12900`	Allowance for Doubtful Accounts	Asset	Credit	TRUE	`12000`	BS	Current Assets	Net Accounts Receivable	SUBTRACT
`33000`	Retained Earnings	Equity	Credit	TRUE	`30000`	BS	Equity	Retained Earnings	ADD
`40000`	Operating Revenue	Revenue	Credit	FALSE	`NULL`	PL	Revenue	(Header)	ADD
`41100`	Sales - Product Line A	Revenue	Credit	TRUE	`40000`	PL	Revenue	Product Sales Revenue	ADD
`48100`	Sales Returns & Allowances	Revenue	Debit	TRUE	`40000`	PL	Revenue	Net Sales	SUBTRACT
`80000`	General & Administrative Exp	Expense	Debit	FALSE	`NULL`	PL	Operating Expenses	(Header)	ADD
`81100`	Executive Salaries	Expense	Debit	TRUE	`80000`	PL	Operating Expenses	General & Administrative	ADD
`81200`	Admin Salaries & Wages	Expense	Debit	TRUE	`80000`	PL	Operating Expenses	General & Administrative	ADD
`99999`	Net Income	Equity	Credit	FALSE	`NULL`	BS	Equity	Current Year Net Income	ADD

III. How This Structure Drives Financial Reporting

Your reporting engine (whether in an ERP, BI tool, or even a sophisticated spreadsheet) would use this table as a blueprint.

1. Generating a Trial Balance

Calculate the final balance for every account in the journal entries table where Is_Posting_Account = TRUE.
For each account, retrieve its Normal_Balance from the Dim_ChartOfAccounts table.
Place the final balance in the Debit or Credit column of the Trial Balance report based on its normal balance.
Sum the Debit and Credit columns. They must be equal.

2. Generating a Profit & Loss (Income Statement)

Filter: Select all accounts where FS_Map_Statement = 'PL'.
Group & Order: Group the results by FS_Map_Section, then by FS_Map_Line. Order them logically (Revenue first, then COGS, then Operating Expenses, etc.).
Calculate:

For each FS_Map_Line, calculate the line total.
Iterate through each account mapped to that line.
Get the account’s balance from the journal entries.
Apply the Rollup_Operator:
If ADD, Line_Total += Account_Balance.
If SUBTRACT, Line_Total -= Account_Balance.
Example: The “Net Sales” line would be calculated as SUM(Balances of Sales Accounts) - SUM(Balances of Sales Returns & Allowances Accounts).

Calculate Subtotals: Calculate Gross Profit (Revenue - COGS), Operating Income, and finally Net Income.

3. Generating a Balance Sheet

The logic is identical to the P&L, but with a different filter.

Filter: Select all accounts where FS_Map_Statement = 'BS'.
Group & Order: Group by FS_Map_Section (Current Assets, Non-Current Assets, Current Liabilities, etc.) and then by FS_Map_Line.
Calculate: Use the Rollup_Operator to calculate each line item total.

Example: The “Net Accounts Receivable” line is calculated by summing the balance of 12100 and subtracting the balance of 12900.

Integrate Net Income: The calculated Net Income from the P&L report is programmatically pulled and displayed on the Balance Sheet under Equity (as mapped for account 99999 in the example).
Verify: The final report must validate the accounting equation: Total Assets = Total Liabilities + Total Equity. The structure ensures this.

Benefits of This Design

Automation: Financial statements can be generated automatically and instantly at any time.
Consistency: All reports are built from the same logic, ensuring consistency across the board.
Flexibility: To change how a report looks (e.g., move an account from one line to another), you only need to update the mapping in this single table, not recode the entire reporting logic.
Clarity: It clearly defines how contra-accounts should be treated, removing ambiguity during report generation.
Auditability: Auditors can easily see the direct mapping from general ledger accounts to the financial statement lines.

DMS

FAS

Asset