Chart Structure
An account’s segments used to be free text. Two spellings of the same department are two departments, and the report grouping by department splits a cost centre in half — nobody notices, because both halves look like plausible numbers. Codes are stored uppercase and the account now points at real rows.
Charts of accounts
A company can hold more than one chart — a statutory one and a group one — and consolidation maps between them.
None yet.
Divisions
The segment above department. Optional: a single-division company never needs one.
None yet.
Departments
The cost centre. A department can sit under a division or under none — requiring one would make configuring divisions a precondition for having a cost centre.
None yet.
Account categories
The line a balance sheet actually has — “Current Assets”, “Cost of Sales”. A category groups one account type, and the database refuses an account whose type differs: filing a revenue account under Current Assets makes a balance sheet that does not balance with no single row looking wrong.
Accounts not yet on a statement line
What is left, not what is done. Summary accounts are excluded: a summary account is a heading that never carries a balance of its own, and giving it a statement line invites double-counting its children.
Every postable account is filed.