Chart of accounts

Purpose

The Gestion du plan comptable screen maintains the account reference of the company. It decides what can be posted: no entry can target an account that does not exist here.

The accounts are presented as a tree, grouped by class, each sub-account appearing under its parent.

Who can access this module?

The module is visible to accounts holding the Accounting management right.

Access

• Menu: Accounting management → Chart of accounts
• Address: /plan-comptable
• Screen title: Gestion du plan comptable

The screen

It reads top to bottom: the New account button, the indicators, the search and filter bar, then the account tree.

The indicators

Four cards summarise the reference:

Indicator	Content
Active accounts	The accounts offered during entry.
Inactive accounts	The accounts kept but withdrawn from entry.
Mandatory accounts	The core accounts, which cannot be deleted.
Control accounts	The accounts that group parties together.

These values are computed from your data: they follow every creation, activation or deletion.

The tree

Accounts are grouped by class — the first digit of the number. Each class forms a collapsible block; the counter to the right of its title gives the number of accounts it contains.

Within a class, an account's position is derived from its number: account 401001 appears indented under 401, and 401001001 under 401001. There is no "parent" field to fill in — the numbering makes the hierarchy.

The class reference depends on the country

The list of classes is not hard-coded in the application: it is loaded from the server and follows the accounting reference of your workspace (Morocco, France, Spain…).

An account row

Element	Content
Checkbox	Selects the account for a bulk action.
Number	The full hierarchical number.
Label	The name of the account.
Nature	Asset, liability, expense or income account.
Mentions	Enabled / Disabled, then Mandatory and Control where applicable.
Actions	Sub-account, enable/disable, edit, delete.

Search and filter

The search

The Rechercher un compte… field covers the number and the label. When an account matches, its parents stay displayed: without them, the row found would lose its place in the tree.

The filters

Filter	Content
All	Every account.
Active	The accounts offered during entry.
Inactive	The accounts withdrawn from entry.
Asset / Liability	Balance-sheet accounts.
Expense / Income	Profit-and-loss accounts.

The Party accounts switch

To the right of the filters, a switch shows or hides the party accounts — the subsidiary accounts of customers and suppliers.

It is off by default: those accounts are not created here, they are produced by the customer and supplier records, and are often far more numerous than the accounts of the chart itself.

Once the switch is on:

• each party account appears under its control account, indented one level;
• the mention on the right reads Customer account or Supplier account;
• the row offers no action: no edit, no delete, no activation. Those accounts are managed from the party record.

Search then works both ways: finding a control account brings up all its parties, and finding a party brings up the account it is attached to.

Where party accounts come from

They are created from Sales management → Customers and Suppliers, through the Account number and Party account fields. The account field of the record designates the control account it is attached to, and that is what fixes the party's place in this tree.

Creating an account

The New account button opens the Nouveau compte form. The Add a sub-account icon on a row opens the same form, recalling the parent account at the top of the window.

Identification

Field	Rule
Account number	Required. Digits only, and the first must match an existing class. The number must not already be in use.
Label	Required.

Below the Number field, the application recalls the class the account will fall into, or displays the error that prevents saving.

Nature of the account

Four mutually exclusive choices: Asset, Liability, Expenses, Income. The nature determines how the account is read — balance sheet or profit and loss.

Parameters

Parameter	Effect
Mandatory account	The account is part of the core: its deletion will be refused.
Control account	The account groups parties together. It becomes eligible as a control account for customers and suppliers, and makes a party mandatory in journal entries.
Active account	An inactive account stays viewable but is no longer offered during entry.

Edit, enable, delete

Action	Effect
✏️ Edit	Reopens the form on the account.
⭕ Enable / Disable	Toggles the state without going through the form.
🗑️ Delete	Removes the account from the reference.

Two deletions are refused

• A mandatory account cannot be deleted. The message invites you to disable it: it then disappears from entry without breaking the core.
• An account that carries sub-accounts cannot be deleted either: its children would be orphaned in the tree. Delete them first.

Bulk actions

Ticking one or more rows brings up a bar at the top of the list, with the number of accounts selected:

Button	Effect
Enable	Enables every ticked account that is not already enabled.
Disable	Disables every ticked account that is not already disabled.
Cancel	Clears the selection.

Ticking the header of a class selects all its accounts at once.

Bulk actions do not delete

Only enabling and disabling are offered in bulk. Deletion stays row by row, with its checks.

Messages and troubleshooting

Situation	Message	What to do
The tree is empty	Aucun compte ne correspond aux critères sélectionnés.	Clear the search and go back to the All filter.
A class is empty	Aucun compte dans cette classe.	Normal if no account of that class exists yet.
The number is refused	Error below the field	Check that it contains digits only, that its first digit matches a class, and that it does not already exist.
Deletion refused	Un compte obligatoire ne peut pas être supprimé. Désactivez-le.	Use disabling instead.
Deletion refused	Ce compte porte des sous-comptes : supprimez-les d'abord.	Delete the sub-accounts, starting from the lowest level.
No account to change	Aucun compte à modifier dans la sélection.	The ticked accounts are already in the requested state.
A party account cannot be found	—	Check that the Party accounts switch is on.
The session has expired	Automatic return to the sign-in screen	Sign in again.

Known limitations in this version

• Party accounts can be neither edited nor deleted from this screen: they are managed only from the customer or supplier record.
• No export of the chart of accounts is offered.
• No merge or renumbering of an account: a wrong number is corrected by creating the right account and disabling the old one.
• The balance of the accounts is not displayed here: this screen describes the reference, not the movements.

See also

• Financial years — the period in which the accounts are moved.
• Journal entries — the entry work that uses these accounts.
• Technical data → Application configuration — the choice of control accounts for customers and suppliers.
• Sales management → Customers and Suppliers — the creation of party accounts.