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---
description: Design a customized chart of accounts for the business
---
# Chart of Accounts
Design a customized chart of accounts for "$ARGUMENTS". Structure the account hierarchy to match the business type, size, and reporting needs.
## Prerequisites
None — utility skill, run anytime. Should be done before starting the bookkeeping cycle.
## Process
1. **Understand the business:**
- What type of business? (service, retail, manufacturing, SaaS, etc.)
- What size? (solo, small team, growing company)
- What reporting is needed? (basic P&L, departmental, project-based)
- Any industry-specific accounts? (inventory, WIP, deferred revenue)
2. **Design account structure:**
- Start from the shared template at `shared/chart-of-accounts-template.md`
- Add industry-specific accounts
- Remove accounts that don't apply
- Adjust numbering for growth (leave gaps for future accounts)
- Consider sub-accounts for detailed tracking
3. **Define account properties:**
- For each account: number, name, type, normal balance (debit/credit)
- Group into categories: Assets, Liabilities, Equity, Revenue, COGS, Expenses
- Mark which accounts are active vs. inactive
- Note any accounts requiring special handling (tax, compliance)
4. **Validate the structure:**
- Ensure all transaction types have a home
- Verify numbering is consistent and allows expansion
- Check that the chart supports required financial reports
- Confirm alignment with tax reporting categories
5. **Write the artifact** to `.metapowers/bookkeeping/$ARGUMENTS/chart-of-accounts.md` with sections:
- **Business Context** — type, size, and reporting needs
- **Account Listing** — full chart with number, name, type, normal balance
- **Account Groups** — summary of categories and their purpose
- **Usage Notes** — guidance on when to use each account
- **Customization Log** — what was changed from the template and why
## Output
The chart of accounts written to `.metapowers/bookkeeping/$ARGUMENTS/chart-of-accounts.md`. Present a summary highlighting:
- Total number of accounts by category
- Key customizations for this business
- Recommended accounts to add as the business grows
