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

# Chart of accounts

> Manage the general ledger accounts used in your Hyperline accounting ledger

Each ledger has a chart of accounts — the list of GL (General Ledger) accounts that Hyperline uses when posting journal entries. Accounts are referenced in your [accounting rules](./rules) to determine which account receives each debit or credit.

## Default account sets

When you create a ledger, Hyperline can pre-populate its chart of accounts with a standard set of accounts matching your chosen accounting standard:

| Standard         | Included accounts                                                        |
| ---------------- | ------------------------------------------------------------------------ |
| IFRS             | International template (1000s assets, 4000s revenue, 6000s expenses)     |
| Local GAAP       | International template (same as IFRS)                                    |
| US GAAP          | ASC 606 revenue accounts with CECL allowance for credit losses (ASC 326) |
| UK GAAP          | FRS 102 naming (Trade Debtors, Deferred Income, VAT Output)              |
| FR GAAP          | Plan Comptable Général codes (512000, 706100, 706200, etc.)              |
| Management       | M-codes for ARR/MRR bucketing (new, expansion, churn)                    |
| Consolidation    | Minimal set for intercompany and adjustment entries                      |
| Audit adjustment | Same as consolidation                                                    |

You can modify these defaults at any time. Default account sets also come with a matching set of default [accounting rules](./rules) pre-configured for those accounts.

## Account types

Hyperline supports the following GL account types:

| Type               | Description                                                     |
| ------------------ | --------------------------------------------------------------- |
| `Asset`            | Cash, accounts receivable, and other resources owned            |
| `Contra Asset`     | Offsets an asset account (e.g. allowance for doubtful accounts) |
| `Liability`        | Deferred revenue, tax payable, customer credits                 |
| `Contra Liability` | Offsets a liability account                                     |
| `Equity`           | Retained earnings, share capital                                |
| `Revenue`          | Subscription revenue, usage revenue, one-off fees               |
| `Contra Revenue`   | Discounts, refunds, promotional adjustments                     |
| `Expense`          | Bad debt, payment processing fees                               |

## Add an account

Go to **Accounting** > **Settings** > **Accounts** and click **Add account**.

<Frame>
  <img src="https://mintcdn.com/hyperline/UxdTzUcSnGJ0YT59/images/accounting/account-add.png?fit=max&auto=format&n=UxdTzUcSnGJ0YT59&q=85&s=1acc99ec0206f1de52177682b3eb6a41" width="1280" height="840" data-path="images/accounting/account-add.png" />
</Frame>

Each account requires:

* **Code** — a unique identifier within the ledger (e.g. `4000`, `706100`)
* **Name** — a descriptive label (e.g. "Subscription Revenue")
* **Type** — one of the account types listed above

## Edit an account

Click the edit icon next to any account in the accounts list. You can update the code, name, and type at any time.

## Delete an account

Click the delete icon next to the account and confirm.

<Warning>Accounts with existing journal entry lines cannot be deleted.</Warning>

## Sync accounts from your accounting provider

An existing chart of accounts can be pulled directly from the provider instead of creating accounts manually.

<Info>
  The **Sync accounts** button only appears once you have connected an accounting integration. Go to **Settings** > **Integrations** to connect your provider first.
</Info>

Go to **Accounting** > **Settings** > **Accounts** and click **Sync accounts**.

Hyperline will fetch the current chart of accounts from the provider and import the accounts into your ledger. [Supported providers](/integrations/overview#accounting-software) for account sync are Xero, QuickBooks, Exact Online, Pennylane, NetSuite, and Rillet. You can then reference these accounts in your rules and map them to Hyperline's standard account roles (accounts receivable, revenue, deferred revenue, etc.).

<Tip>
  Syncing accounts from your provider ensures that account codes match exactly —
  which is required for journal entries to post correctly in your external
  accounting software.
</Tip>

## Browse account activity

The chart of accounts view (**Accounting** > **Ledger**) lets you filter accounts by **type** and by **quarter**. Each row shows the period balance for the selected quarter. Click **View journal entries** on any account to drill into its [journal entries](./entries) for that period.

## Export financial reports

From the chart of accounts view, the **Export** dropdown produces three reports scoped to the currently selected quarter:

| Report               | Scope                                                                                | Format |
| -------------------- | ------------------------------------------------------------------------------------ | ------ |
| **General ledger**   | All entries posted between the start and end of the selected quarter                 | XLSX   |
| **Income statement** | Revenue and expenses for the selected quarter, in the ledger's functional currency   | XLSX   |
| **Balance sheet**    | All asset, liability, and equity balances as of the last day of the selected quarter | XLSX   |

<Info>
  Exports run asynchronously. You will be notified in-app once the file is ready, and it will be available from **Exports** in the main navigation.
</Info>