> ## Documentation Index
> Fetch the complete documentation index at: https://docs.ardoiseeduc.com/llms.txt
> Use this file to discover all available pages before exploring further.

# The chart of accounts in Ardoise

> How the SYSCOHADA chart of accounts is organised into a hierarchy and customised by the school.

<Note>This page concerns Ardoise School in the OHADA scope, subject to enabled modules and permissions. School, school accounting and payroll are not offered in Austria. Check local requirements; CountryConfig does not certify compliance.</Note>

The **chart of accounts** is the list of accounts available to your school. Ardoise ships the complete SYSCOHADA chart (classes 1 to 8, plus class 9 as an option), and your school then adapts it to its needs.

## The account hierarchy

Accounts are organised in levels:

```
Class         (e.g. Class 7 - Revenue)
   └── Family      (e.g. 70 - Sales)
         └── Account    (e.g. 706 - Services sold)
               └── Sub-account  (e.g. 7061 - primary school fees)
```

This hierarchy lets amounts be aggregated from detail up to total: financial statements add sub-accounts up into their account, then into their class.

## Roll-up accounts and postable accounts

* A **roll-up account** (or "parent") exists to total things up: no entry is posted to it directly.
* A **postable account** can receive entries.

Ardoise makes sure no entry is ever posted to a roll-up account.

## What is standardised

The **official codes and labels** of the SYSCOHADA chart must not be changed arbitrarily: changing the meaning of an official account would distort the financial statements.

## What the school can customise

Without touching the official framework, your school can:

* **enable or disable** an account (disabling preserves history, it deletes nothing);
* **rename** an account's displayed label for your internal use;
* **create sub-accounts** under an existing account (for example 7061, 7062… to distinguish two school levels).

<Warning>
  Do not disable an account that carries historical entries, and do not create sub-accounts without being sure of what they mean. When in doubt, ask your accountant for help.
</Warning>

## The chart of accounts in practice

In the portal, the **Chart of accounts** screen lets you:

* browse accounts by class;
* search for an account by code or label;
* enable/disable an account;
* see the nature of each account (asset, liability, revenue, expense, and so on).

See [Configuring accounting](/en/comptabilite/configuration) for the step-by-step guide.

## The role of mappings

Rather than remembering account numbers, you associate **business concepts** (tuition, canteen, cash desk, and so on) with an account. Ardoise then applies that mapping everywhere, consistently. See [Accounting mappings](/en/comptabilite/configuration).


This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.