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

# Chart of accounts

> Italian accounting structure (piano dei conti), standard accounts, customisation and hierarchy.

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.

<Frame>
  <img src="https://mintcdn.com/agevole/BUuJGD62nuns4mJL/images/finance/en/chart-of-accounts.svg?fit=max&auto=format&n=BUuJGD62nuns4mJL&q=85&s=05d60375413ec27d25a7d7177d107e11" alt="Chart of accounts tree with expanded accounts" width="1200" height="720" data-path="images/finance/en/chart-of-accounts.svg" />
</Frame>

## 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

| Class | Description            |
| ----- | ---------------------- |
| 1     | Balance sheet          |
| 2     | Income statement       |
| 3     | Orders and commitments |
| 4     | Memos                  |

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

<Steps>
  <Step title="Add an account">
    **Finance → Chart of accounts → + New account**. Pick the parent master, enter code (next available) and description.
  </Step>

  <Step title="Edit description">
    Click existing account → **Edit**. Code isn't editable (historical stability).
  </Step>

  <Step title="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.
  </Step>

  <Step title="Reorganise">
    Drag-and-drop to change an account's parent (caution: if the account has movements, reorganisation requires Admin confirmation).
  </Step>
</Steps>

## Industry-specific accounts

For specific sectors, add ad-hoc accounts:

<AccordionGroup>
  <Accordion title="Professional services (law firms, engineering)">
    Accounts: `Customer advances`, `Withholding tax paid`, `Professionals cash fund`.
  </Accordion>

  <Accordion title="E-commerce">
    `Platform fees` (Stripe, PayPal, marketplaces), `Goods returns`, `Post-sale discounts`.
  </Accordion>

  <Accordion title="Construction / installation">
    `Work in progress (SAL)`, `Subcontracts`, `Guarantee withholdings`, `Bonds`.
  </Accordion>

  <Accordion title="Manufacturing">
    `Raw materials`, `Finished products`, `Work in progress`, `Production waste`.
  </Accordion>
</AccordionGroup>

## 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

<AccordionGroup>
  <Accordion title="Can I import an existing chart of accounts?">
    Yes, from Excel or CSV formats of main accounting software (Zucchetti, TeamSystem, Profis). Auto mapping with preview.
  </Accordion>

  <Accordion title="What if I delete an account with movements?">
    Arya blocks it. You can only deactivate. For extreme cases, `⋯ → Force delete` (Admin, irreversible).
  </Accordion>

  <Accordion title="Can I have multiple charts for different companies?">
    One workspace = one chart. For multiple companies, use separate workspaces.
  </Accordion>
</AccordionGroup>