Working with Charts of Accounts

A chart of account is a set of synthetic accounts designed for grouping data on an enterprise's commercial operations. Data stored in such synthetic accounts enables the user to get a complete picture of the state of an enterprise's funds in monetary terms.

The 1C:Enterprise system provides flexible capabilities for maintaining charts of accounts. In fact, it is by setting the chart of accounts that the required accounting system is organized. Charts of accounts are created in the Designer.

The 1C:Enterprise system can have several charts of accounts, and books can be kept under all charts of accounts simultaneously.


Charts of accounts in the 1C:Enterprise system support a multilevel account-subaccount hierarchy. Each chart of accounts can include an unlimited number of top-level accounts. Each account can also have an unlimited number of subaccounts. Each subaccount, in turn, can have its own subacccounts, and so forth. The number of subaccount levels in the 1C:Enterprise system is unlimited.

The structure of the account code can be specified when a chart of accounts is created in the form of a template consisting of an arbitrary sequence of characters. Technically, the structure of an account code does not affect the hierarchy of accounts, but when creating the structure of accounts, we recommend that you adhere to the code structure.

Predefined Accounts and Subaccounts

Each chart of accounts has predefined accounts and subaccounts that cannot be changed or deleted. They are also created at the task configuration phase.

When working with the 1C:Enterprise system, the user can add his or her own accounts and subaccounts to the chart of accounts.

In 1C:Enterprise mode, predefined accounts are distinguished visually from user-defined accounts by the type of icon:  for predefined accounts, and  for user-defined accounts.

Extra Dimension Types

To implement analytical accounting for Extra dimension (not for subaccounts), the applied object Chart of Characteristic Types is used. This object describes the possible characteristics in whose cross-section analytical accounting must be carried on, for example, product types, contracting partners, contracts, etc.

Each account or subaccount can contain its own set of extra dimensions types. Usually, extra dimensions types on an account are input when the account is edited in a table box. The extra dimensions type is selected from the chart of characteristic types. The list of characteristics contains predefined characteristics. New ones can also be added, and the names and types of existing ones can be changed.

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