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The chart of accounts (piano dei conti) is the structure organising all your company’s accounting accounts. Arya ships with a ready-made Italian standard chart of accounts that you can customise per your accountant’s needs.
Chart of accounts tree with expanded accounts

4-level structure

Arya uses the standard Italian hierarchical structure:
Class (1 digit)
├── Subclass (2 digits)
│   ├── Master (4 digits)
│   │   └── Account (6 digits)
Example:
1. Balance sheet
  10. Assets
    10.10. Cash and equivalents
      10.10.01. Active bank accounts
        10.10.01.001. Intesa Business Account

Main classes

ClassDescription
1Balance sheet
2Income statement
3Orders and commitments
4Memos
Under 1. you find assets (10-15) and liabilities (20-25). Under 2. you find costs (30-35) and revenue (36-40).

Pre-configured accounts

Arya includes ~200 ready standard accounts covering:
  • Cash, banks, cards, PayPal
  • Customers (assets and liabilities)
  • Suppliers
  • Inventory (goods, finished products, raw materials)
  • Fixed assets (tangible, intangible, financial)
  • Accruals and deferrals
  • Revenue by category
  • Costs by nature (raw materials, services, personnel, amortisation)
  • Financial charges and income
  • Taxes

Customise the chart

1

Add an account

Finance → Chart of accounts → + New account. Pick the parent master, enter code (next available) and description.
2

Edit description

Click existing account → Edit. Code isn’t editable (historical stability).
3

Deactivate (not delete)

Accounts with movements can’t be deleted — you deactivate them. They stay visible in history but aren’t selectable for new entries.
4

Reorganise

Drag-and-drop to change an account’s parent (caution: if the account has movements, reorganisation requires Admin confirmation).

Industry-specific accounts

For specific sectors, add ad-hoc accounts:
Accounts: Customer advances, Withholding tax paid, Professionals cash fund.
Platform fees (Stripe, PayPal, marketplaces), Goods returns, Post-sale discounts.
Work in progress (SAL), Subcontracts, Guarantee withholdings, Bonds.
Raw materials, Finished products, Work in progress, Production waste.

Export for accountant

Your accountant may need the chart in format:
  • XBRL / XLS CCIAA standard: for balance sheet filing
  • TXT MastrO / BlueBanana: import format for accountant software
Export from Finance → Chart of accounts → Export → Accountant format.

Frequently asked questions

Yes, from Excel or CSV formats of main accounting software (Zucchetti, TeamSystem, Profis). Auto mapping with preview.
Arya blocks it. You can only deactivate. For extreme cases, ⋯ → Force delete (Admin, irreversible).
One workspace = one chart. For multiple companies, use separate workspaces.