Understanding charts of accounts
The Chart of accounts object is intended to define the set of accounts a company uses to store its accounting data.
Based on the Chart of accounts configuration object, the platform creates database tables that store accounts used by the company and their purposes.
This can be a government-directed accounting system, a chart of management accounts, or a custom set of accounts used in the analysis of various kinds of company activity.
In 1C:Enterprise a chart of accounts supports a hierarchy of subaccounts: each top-level account can have multiple subaccounts, which have their own subaccounts, and so on.
Analytical accounting by dimensions described in a chart of characteristic types is available for any account or subaccount. The relation between a chart of accounts and a chart of characteristic types is specified at the development stage.
To store definitions of extra dimensions, the platform creates a dedicated tabular section named ExtraDimensionTypes within the chart of accounts. The tabular section is not visible in Designer but is accessible using 1C:Enterprise script tools.
For each account you can specify multiple accounting options (for example, quantitative and multicurrency accounting). Each accounting option is defined by means of a subordinate configuration object named accounting flag.
You can also specify multiple extra dimension accounting options (for example, quantitative, multicurrency, or amount-tracking accounting). Each extra dimension accounting option is defined by means of a subordinate configuration object named extra dimension accounting flag.
Learn more! For details on the structure of 1C:Enterprise script objects intended for chart of accounts operations, see section Quick developer reference. Charts of accounts.
In addition to the above, each account can have a set of properties that are defined as attributes of the Chart of accounts configuration object. You can use them to define unique properties for chart of accounts items (such as the DoNotUseInPostings attribute).