Charts of Accounts and Account Management

Charts of Accounts (CoA) organize your accounting structure by grouping accounts into named sets. Each company can be linked to a CoA, which determines which accounts are available when recording OPEX or CAPEX items.

Why use Charts of Accounts?

Without CoAs, all accounts are available to all companies, making it easy to accidentally use the wrong account or mix accounting standards across entities. Charts of Accounts solve this by:

• Ensuring consistency: Companies only see accounts from their assigned CoA
• Supporting multiple standards: Different countries or business units can use different account structures
• Simplifying selection: Account dropdowns show only relevant accounts, not your entire catalog
• Enabling templates: Load pre-configured account sets from country-specific templates

Example: Your French subsidiary uses the French PCG (Plan Comptable General), while your UK entity uses UK GAAP. Create two CoAs — one for each standard — and assign companies accordingly. When recording spend, users automatically see the correct accounts.

The relationship: CoA -> Company -> Accounts

The hierarchy works like this:

Chart of Accounts (FR-2024)
  -> assigned to
Company (Acme France)
  -> used when recording
OPEX/CAPEX items -> Account selection (filtered to FR-2024 accounts only)

Key points: - One CoA can be assigned to multiple companies - Each company has one CoA - Accounts belong to one CoA - When you create/edit spend items, the account dropdown is filtered by the company's CoA

Where to find it

• Path: Master Data -> Charts of Accounts
• Permissions:
• View: accounts:reader
• Create/edit accounts and CoAs: accounts:manager
• Import CSV, Export CSV, Delete: accounts:admin

Working with the list

The page has two layers: a CoA selector at the top, and an accounts grid below it.

CoA chip bar

A horizontal row of chips represents each Chart of Accounts. Click a chip to switch the accounts grid to that CoA.

• The selected chip is filled; others are outlined.
• Hover a chip to see the CoA name, its countries, its account count and its roles. See Chart roles.

If you have accounts:manager permission, two extra controls appear on the right:

• New: Opens the New chart of accounts dialog.
• Manage charts: Opens the Manage charts dialog.

When no CoA exists, the chip bar shows a prompt to create your first Chart of Accounts.

CoA summary

Below the chip bar, a summary shows the selected CoA's code and account count. A second line gives its name, its countries and its roles in words, for example "French chart of accounts · France · Country default (France)".

Consolidation health line

When your workspace has a consolidation chart, a third line tells you how well the selected CoA maps to it. It does not appear on the consolidation chart itself, because its accounts are the group accounts.

In the examples below, IFRS stands for the code of your consolidation chart.

• All accounts map to the consolidation chart IFRS. Every account has a consolidation account that exists in the consolidation chart.
• N accounts point to a consolidation account missing from IFRS: these accounts keep a number that the consolidation chart does not hold.
• N accounts have no consolidation account: these accounts are not mapped yet.

Each count is a link. Click it to filter the grid to those accounts. The filter shows accounts of every status, so disabled accounts are counted and listed too. Click the count again, or Show all accounts, to go back to the normal list. The filter is also dropped when you pick another chip. When you open an account from a filtered list, Previous and Next in the workspace walk the same filtered list.

In the grid, a small orange dot next to Consol. account # marks an account whose number is not in the consolidation chart. Hover the dot to see the name of the consolidation chart.

Without a consolidation chart, the line reads "No consolidation chart." Managers can click Choose one in Manage charts to open the dialog.

Accounts grid

The grid shows accounts for the selected CoA only.

Default columns: - Account #: The account number. Click to open the account workspace. - Name: The account name. Click to open the account workspace. - Consol. account #: The consolidation account number. - Consol. name: The consolidation account name.

Additional columns (hidden by default, enable via the column chooser): - Native name: The account name in the local language. - Description: Account description. - Consol. description: Consolidation account description. - Status: Whether the account is enabled or disabled. - Created: Timestamp when the account was created.

Filtering: - Quick search: Searches across visible text columns. - Status scope: the Show: All / Enabled / Disabled toggle above the grid. It defaults to Enabled, showing only active accounts. Pick All to include disabled accounts. - Column filters: Use column header filters (e.g., the Status column has a set filter). Clicking Clear in the Status filter, or unticking both values, lists nothing, whatever Show says.

Sort: Defaults to Account # ascending.

Actions (in the page header): - New account (accounts:manager): Opens a new account form with the selected CoA already chosen. - Import CSV (accounts:admin): Import accounts into the selected CoA. - Export CSV (accounts:admin): Export accounts from the selected CoA. - Delete selected (accounts:admin): Delete selected account rows. Select rows using the checkbox column (visible to admins).

All row cells are clickable links to the account workspace. You can right-click or Ctrl+click to open in a new tab.

The account workspace

Click any row in the accounts grid to open the account workspace.

Layout

• Header: the account number is the reference (you can copy it from there) and the account name is the title. Click the title to rename the account. Previous and Next move through the accounts of the list you came from, in the same order, with the same search and filters. The back link returns to Charts of accounts with your selection kept.
• Properties panel on the right: Chart of accounts, Account number and Lifecycle (the status switch and the End of validity date). Use the panel toggle to collapse it or open it again. See Status and lifecycle.
• Main column: Native name (local language), Description and the Consolidation section.

Changes save automatically. Each field saves when you leave it, and there is no Save button. If a value is refused, a message appears under the field. The Account number must be a whole number greater than zero.

You need accounts:manager to edit. Read-only users see the same page with the fields locked.

Consolidation account

The Consolidation section holds one field, Consolidation account. It is a list of the accounts of your consolidation chart, shown as number and name. Pick one to map the account to it, or pick None to clear the mapping.

• You choose the number. The name and the description of the consolidation account come from the consolidation chart and appear under the field. You cannot type them.
• Disabled accounts of the consolidation chart are listed only when the account is already mapped to one. They carry the label Disabled.
• If the stored number does not exist in the consolidation chart, it stays visible with an orange dot and the message "This number does not exist in the consolidation chart IFRS. Choose an account from IFRS." Pick a valid account to fix it.
• Without a consolidation chart, the field is locked and says "No consolidation chart is defined." followed by the link Choose one in Charts of accounts → Manage charts.

Creating an account

New account on the list opens a short form with the chart you were viewing already selected. Fill in the chart, the account number and the name, plus the optional fields, then click Create account. After the creation, the account opens in the workspace and saves automatically from then on.

Setting up Charts of Accounts

Creating a CoA

Click New in the chip bar, or New chart in the Manage charts dialog. You can create a CoA in two ways:

1. An empty chart: add accounts later, one by one or with a CSV import.
2. A template: load a pre-configured account set maintained by platform admins.

Create dialog fields: - Start from: An empty chart or A template. - Template (template mode only): Select a template from the list. Each entry shows its name, its countries and its version. Choosing a template fills in the name and the code, which you can change. - Code (required): A short, stable identifier used in CSV files and links. - Name (required): A descriptive name for the CoA. - Used for: One country or All countries. A global template always creates an All countries chart. - Country (one country only): Select a country from the list. - Make it the country default (one country only): Check to make this the default CoA for the selected country.

In template mode, click Check template before creating to see how many accounts will be added and how many updated. Then click Create.

A new chart holds no role except the country default you tick here. To give it another role, use Manage charts.

Loading from templates

Templates are standard account sets managed by platform administrators. They can be: - Country-specific (e.g., French PCG, UK GAAP) - Global (available for all countries)

How it works: - Go to Master Data -> Charts of Accounts - Click New in the chip bar - Under Start from, choose A template - Select a template. Global templates show "All countries" and create an all-countries chart; country templates show their country - Click Check template to see how many accounts will be added and how many updated - Click Create to copy the accounts into your CoA

What gets copied: Account numbers, names, native names (local language), descriptions, consolidation mappings, and status. The accounts become yours to edit. Changes to the platform template won't affect your CoA unless you explicitly reload it. If your workspace has a consolidation chart, the consolidation name and description of each account are taken from that chart (see The consolidation chart).

Tip: After loading a template, you can add company-specific accounts, rename entries, or disable unused accounts. Templates provide a starting point, not a locked structure.

Available templates

KANAP ships with 20 pre-configured templates covering 10 accounting standards. Each standard comes in two versions:

• v1.0 (Simple): A focused set of ~20 IT-relevant accounts — software licenses, cloud hosting, cybersecurity, telecom, consulting, staff costs, training, and more. Best for organizations that want a lean starting point.
• v2.0 (Detailed): Everything in v1.0 plus additional granular sub-accounts (~30 accounts). Adds breakdowns like Purchased vs. Internally Developed Software, Network Equipment, SaaS vs. Perpetual Licenses, Mobile Communications, IT Bonuses, IT Insurance, and more. Best for organizations that need finer cost tracking.

Both versions use real account numbers from each country's official accounting standard and include native names in the local language.

Template Code	Country	Standard	Accounts (v1 / v2)
IFRS	Global	International Financial Reporting Standards	14 / 30
FR-PCG	France	Plan Comptable General	20 / 31
DE-SKR03	Germany	Standardkontenrahmen 03	20 / 32
GB-UKGAAP	United Kingdom	UK GAAP	20 / 31
ES-PGC	Spain	Plan General de Contabilidad	20 / 31
IT-PDC	Italy	Piano dei Conti	20 / 31
NL-RGS	Netherlands	Rekeningschema (RGS)	20 / 31
BE-PCMN	Belgium	Plan Comptable Minimum Normalise	20 / 31
CH-KMU	Switzerland	Kontenrahmen KMU	20 / 31
US-USGAAP	United States	US GAAP	20 / 32

Choosing a version:

• Start with v1.0 if you want a clean, minimal chart that covers the essential IT cost categories. You can always add accounts later.
• Choose v2.0 if your organization tracks IT spending at a granular level (e.g., distinguishing SaaS subscriptions from perpetual licenses, or splitting IT salaries from bonuses).

IFRS consolidation built in

All templates — regardless of country — map every account to one of 14 standardized IFRS consolidation accounts. This means group-level reporting works out of the box, even across different local standards.

#	Consolidation Account	What it covers
1000	Tangible Assets (CAPEX)	Physical IT equipment — servers, workstations, network gear
1100	Intangible Assets (CAPEX)	Capitalized software and development costs
1200	Depreciation & Amortization	Depreciation of hardware and software
1300	Impairments & Write-offs	Asset impairments and write-downs
2000	Software Licenses (OPEX)	Perpetual licenses, SaaS subscriptions, open-source support
2100	Cloud & Hosting Services	IaaS, PaaS, monitoring, cybersecurity tools
2200	Telecommunications & Network	Internet, mobile, WAN/LAN
2300	Maintenance & Support	Hardware and software maintenance contracts
2400	IT Consulting & External Services	Advisory, systems integration, contractors
2500	IT Staff Costs	Salaries, bonuses, social charges, pensions
2600	Training & Certification	Training programs, certifications, conferences
2700	Workplace IT (Non-capitalized)	End-user devices below capitalization threshold
2800	Travel & Mobility (IT Projects)	Project-related travel
2900	Other IT Operating Expenses	Miscellaneous IT costs, cyber insurance

Example: Your French subsidiary loads FR-PCG v1.0 and your German subsidiary loads DE-SKR03 v1.0. Both use different local account numbers and native names, but every account maps to the same IFRS consolidation structure. Group-level reports aggregate seamlessly without any manual mapping work.

New workspaces (provisioning)

New workspaces are automatically provisioned with the IFRS v1.0 template. This creates an all-countries CoA containing the 14 IFRS consolidation accounts. It is both the Default for other countries and the Consolidation chart, so companies and group reporting work immediately without any setup. You can edit or delete the preloaded accounts and chart later as needed (subject to standard guardrails).

Chart roles

A chart can hold up to three roles. They are independent, and each one is shown in words on the chip tooltip, in the summary and in Manage charts.

Role	What it does	How many
Country default ({country})	Proposed when you create a company in that country	One per country. For one-country charts
Default for other countries	Used for companies in a country that has no default chart. It is also assigned to the companies that have no chart	One per workspace. For all-countries charts
Consolidation chart	The group accounts every local account maps to for consolidated reporting	One per workspace. Any chart

The usual starting point is one IFRS chart that holds both Default for other countries and Consolidation chart, plus one local chart per country that holds Country default ({country}). You can split the roles, for example a group chart that is the consolidation chart while a different all-countries chart serves the other countries. A chart can also hold no role.

Each role has one holder (one per country for the country default). Giving a role to another chart takes it from the previous holder.

Managing Charts of Accounts

The Manage charts dialog

Click Manage charts in the chip bar to open the dialog. One table lists every chart:

• Code and Name
• Countries: the chart's country, or "All countries"
• Roles: the roles of the chart in words, or a dash when it has none
• Companies: the number of companies assigned to the chart
• Accounts: the number of accounts in the chart

Three short lines under the table explain the roles. New chart (accounts:manager) at the bottom left opens the Create dialog.

Each row has a ⋯ menu with only the actions that apply to that chart. The wording follows the current state.

• Make country default / Stop being country default (accounts:manager): for one-country charts.
• Make default for other countries / Stop being default for other countries (accounts:manager): for all-countries charts. Making it the default also assigns the chart to companies that have no chart.
• Make consolidation chart / Stop being consolidation chart (accounts:manager): for any chart. See Change the consolidation chart.
• Delete (accounts:admin): Delete the chart together with its accounts. If the chart has accounts, a confirmation tells you how many are deleted. If it is the consolidation chart, the confirmation says that group reporting will no longer have a reference chart. Deletion is refused while companies use the chart or OPEX/CAPEX items use its accounts, and the dialog shows the reason.

The roles change as soon as you pick an action. The table updates on the spot.

Managing Accounts

Account numbers

An account number is a whole number greater than zero (for example 6011). Within a CoA, each number is used once.

Native names for multilingual support

Some countries require accounts to be recorded in the local language. Use the Native name (local language) field to store the original name while keeping the English name in the Account name.

Example: French account - Account name: Travel expenses (English, for reporting) - Native name (local language): Frais de deplacement (French, for legal compliance)

The native name is available as a hidden column in the accounts grid. Enable it from the column chooser to view both names side by side.

Consolidation accounts (Group-level reporting)

For multi-country organizations, daily work is done using local Charts of Accounts (French PCG, UK GAAP, German HGB, etc.), but group-level reporting often requires consolidation to a common standard like IFRS or US GAAP.

Consolidation accounts solve this by mapping local accounts to the accounts of one reference chart.

The consolidation chart

Your workspace has at most one Consolidation chart. It holds the group accounts that every local account maps to. It is independent of the defaults: any chart can be the consolidation chart, including one that is also the default for other countries.

On each local account, you choose a Consolidation account from the consolidation chart's accounts. The number is the link. The name and the description of the consolidation account come from the consolidation chart automatically, so they always match its accounts.

Example mapping:

Country	Local CoA	Local Account	Local Name	->	Consolidation Account	Consolidation Name
France	FR-PCG	6061	Frais postaux	->	6200	IT Services and Software
UK	UK-GAAP	5200	Postage and courier	->	6200	IT Services and Software
Germany	DE-HGB	4920	Portokosten	->	6200	IT Services and Software

All three local accounts map to the same consolidation account 6200, enabling group-level aggregation.

What stays in sync:

• When you rename an account of the consolidation chart, change its description or give it a new number, every account mapped to it follows. Its number, name and description update everywhere, in one step.
• When you map an account to a number that exists in the consolidation chart, the consolidation name and description are filled in for you.

Why this matters

Daily operations: Users work with their familiar local accounts - French users select account 6061 - Frais postaux - UK users select account 5200 - Postage and courier - German users select account 4920 - Portokosten

Group reporting: The system can roll up costs by consolidation account - All IT services costs across countries aggregate to 6200 - IT Services and Software - Management sees a unified view regardless of local accounting differences - Statutory reporting per country still uses local accounts

Setting up consolidation mappings

Option 1: Templates (recommended) All built-in templates include IFRS consolidation mappings on every account. Load any country template and the consolidation columns are already filled in. A new workspace already has the IFRS chart as its consolidation chart. See Available templates for the full list.

Option 2: CSV import When importing accounts, include the consolidation fields in your CSV:

coa_code;account_number;account_name;consolidation_account_number;consolidation_account_name;consolidation_account_description
FR-PCG;6061;Frais postaux;6200;IT Services and Software;
UK-GAAP;5200;Postage and courier;6200;IT Services and Software;
DE-HGB;4920;Portokosten;6200;IT Services and Software;

Only the consolidation account number matters when the consolidation chart holds it: the import replaces the name and description columns with the consolidation chart's own. When the number is not in the consolidation chart, the name and description from the file are kept, and the account is flagged as outside the consolidation chart. An empty number clears the mapping, the name and the description.

Option 3: Manual entry Open an account and choose its Consolidation account in the account workspace.

Change the consolidation chart

1. Open Manage charts and open the ⋯ menu of the chart you want to use.
2. Click Make consolidation chart.
3. If the chart replaces another consolidation chart, or if some accounts point to numbers it does not hold, a confirmation opens. It says which chart it replaces and gives the counts: how many accounts keep their consolidation account, how many point to a number that does not exist in the new chart, and how many have no consolidation account.
4. Click Make consolidation chart to confirm.

What happens to existing mappings: KANAP never remaps accounts for you. Every account keeps its consolidation number.

• Accounts whose number exists in the new chart keep it, and take that chart's name and description.
• Accounts whose number does not exist in the new chart keep their number and are flagged: the health line counts them, a dot marks them in the grid and the account workspace asks you to choose a valid account. Filter on them from the health line and remap them one by one, or load a CSV.
• Accounts without a number stay unmapped.

When you pick Stop being consolidation chart, group reporting no longer has a reference chart. The account mappings are kept.

Best practices

• Use a common standard: IFRS is typical for European groups; US GAAP for American companies. All built-in templates already map to the same 14 IFRS consolidation accounts (see IFRS consolidation built in)
• Keep one consolidation chart: It is your group's list of reporting accounts. If you use the built-in templates, the 14 IFRS accounts serve as this reference
• Map at the right granularity: Don't consolidate too broadly (loses insight) or too narrowly (too complex)
• Involve finance: Consolidation account mappings should align with your group's financial reporting requirements
• Update systematically: When you add local accounts, immediately map them to consolidation accounts. The health line shows what is still missing

Reporting with consolidation accounts

When building reports, you can choose to group by: - Local accounts: Shows country-specific detail (for local management) - Consolidation accounts: Shows group-level categories (for executive reporting)

This dual view lets you satisfy both local compliance requirements and group reporting needs without maintaining duplicate data.

Legacy accounts (migration support)

Legacy accounts are accounts without a coa_id (created before Charts of Accounts were introduced).

How they work: - Companies WITHOUT a CoA can use legacy accounts - Companies WITH a CoA cannot use legacy accounts — they're filtered out automatically - Legacy accounts can still be migrated via CSV (coa_code) and reassignment workflows

Migration path: 1. Create or load Charts of Accounts for your companies 2. Assign CoAs to companies (in Company Overview tab) 3. Assign coa_id to your legacy accounts (via CSV import with coa_code or bulk edit) 4. Update existing OPEX/CAPEX items that show "obsolete account" warnings

Tip: You don't have to migrate everything at once. Companies without a CoA continue to work with legacy accounts, allowing gradual adoption.

Obsolete account warnings

When editing OPEX or CAPEX items, you might see:

Obsolete account detected. The selected account does not belong to
the company's Chart of Accounts. Please update the account.

Why this happens: - The item's account belongs to CoA "A" - The item's company belongs to CoA "B" - Mismatch detected

Common scenarios: - You migrated a company to a new CoA but haven't updated old spend items yet - An account was manually reassigned to a different CoA - You're viewing historical data from before the CoA migration

How to fix it: Edit the item and select an account from the company's current Chart of Accounts. The warning will disappear once the account matches the company's CoA.

Status and lifecycle

Accounts use the same lifecycle management as other master data:

• Enabled by default
• Set an End of validity to stop using an account from a specific date. Leave it blank to keep the account active indefinitely
• Switching the account to Disabled without a date sets its end of validity to today
• When the end of validity passes, the status switches to Disabled on its own within the hour
• After the end of validity:
  • The account no longer appears in selection dropdowns for new items
  • Historical data remains intact; existing items keep their account assignments
  • Reports for years when the account was active still include it
• The accounts grid defaults to showing Enabled accounts only. Use the Show: All / Enabled / Disabled toggle to pick All and include disabled accounts.

Tenant deletion and CoA

When a workspace (tenant) is deleted by a platform administrator, all tenant-owned accounting data is permanently removed as part of the purge process: - Charts of Accounts (chart_of_accounts) - Accounts (accounts) - Links from companies to a CoA (companies.coa_id)

Deletion is immediate and irreversible. The tenant record remains for auditability, and its slug is cleared for reuse.

Tip: Prefer disabling over deleting. Deletion is only allowed if no OPEX/CAPEX items reference the account.

CSV import/export

Charts of Accounts

You can export a list of your CoAs (with metadata like code, name, country, default status) but not import CoAs directly via CSV. Create CoAs through the UI or load them from templates.

Accounts (global endpoint)

The global /accounts CSV includes a coa_code column to identify which CoA each account belongs to. Export CSV and Import CSV use it when no CoA is selected on the page.

• Export CSV: all accounts with their CoA codes, account numbers, names, native names, descriptions, consolidation mappings, and status
• Import CSV: Download template in the dialog gives a file with the headers only. Start with Preflight check to validate the structure, the encoding, the required fields and the duplicates, then Load to apply the inserts and the updates
• Matching: by (coa_code, account_number) within your workspace
• Required cells: coa_code, account_number, account_name. All rows of one file must carry the same coa_code
• Optional cells: native_name, description, consolidation fields, status
• Duplicates in the file (same coa_code + account_number) are deduplicated; first occurrence wins

CSV schema (the export writes the separator of the screen language; shown here with semicolons):

coa_code;account_number;account_name;native_name;description;consolidation_account_number;consolidation_account_name;consolidation_account_description;status

Accounts (CoA-scoped)

From the Charts of Accounts page, Import CSV and Export CSV are automatically scoped to the currently selected CoA.

• Export CSV: accounts from this CoA (no coa_code column needed)
• Import CSV: accounts are inserted and updated in this CoA automatically

CSV schema (CoA-scoped; shown here with semicolons):

account_number;account_name;native_name;description;consolidation_account_number;consolidation_account_name;consolidation_account_description;status

Notes: - See CSV files for the encoding, the separator, the date forms and the two import steps - The coa_code must match an existing Chart of Accounts in your workspace - Account numbers should be unique within a CoA - Status values: enabled or disabled (defaults to enabled) - Consolidation columns: when consolidation_account_number exists in your consolidation chart, its name and description replace the consolidation_account_name and consolidation_account_description cells. An empty number clears all three. See Setting up consolidation mappings

Tips

• Start with templates: KANAP ships with templates for 9 countries plus IFRS. Load one instead of building from scratch — you get proper account numbers, native names, and IFRS consolidation mappings out of the box. Start with v1.0 (Simple) if unsure; upgrade to v2.0 (Detailed) if you need more granularity.
• One default per country: Make one CoA the default for each country, so new companies start with the right account structure.
• Native names for compliance: Use the Native name (local language) field if local regulations require accounts in the local language. Enable the Native name column in the grid to see both names at a glance.
• Migrate gradually: You don't have to convert everything at once. Companies without CoAs continue to work with legacy accounts.
• Fix obsolete accounts: When you see warnings, update the account to match the company's current CoA. This keeps your data clean for reporting.
• Disable over delete: Disabling accounts preserves history. Only delete accounts that were created by mistake and have never been used.
• CSV imports are additive: Importing accounts adds new ones and updates existing ones (matched by coa_code + account_number). It doesn't delete accounts not in the file.
• Consolidation accounts are key for groups: If you operate in multiple countries, set up consolidation mappings from day one. This makes group-level reporting effortless and keeps local users working with familiar accounts.
• IFRS as consolidation standard: Most European groups use IFRS for consolidation. All built-in templates already map to the same 14 IFRS consolidation accounts, so group reporting works across countries with no extra setup.
• Deep linking: The URL preserves your selected CoA, sort order, search text, and filters. Share or bookmark a link to return to exactly the same view.

Common scenarios

Scenario 1: Multi-country organization

You have subsidiaries in France, UK, and Germany, each following local accounting standards.

Setup: 1. Load three templates: FR-PCG v1.0, GB-UKGAAP v1.0, DE-SKR03 v1.0 (or v2.0 for more granularity) 2. Make each one the default for its country (Manage charts, then Make country default) 3. Assign companies to their respective CoAs 4. New companies automatically get the right CoA; account selection is filtered accordingly 5. Consolidation mappings are already in place — group reports work immediately

Scenario 2: Migrating from legacy to CoA

You have 50 accounts and 5 companies, all set up before Charts of Accounts existed.

Migration steps: 1. Create a CoA (e.g., US-GAAP) 2. Export your accounts to CSV 3. Add a coa_code column (e.g., US-GAAP) to all rows 4. Import the updated CSV (accounts now belong to the CoA) 5. Assign the CoA to your companies 6. Edit any OPEX/CAPEX items showing "obsolete account" warnings

Scenario 3: Switching a company to a new CoA

Your UK subsidiary switches from UK GAAP to IFRS.

Steps: 1. Create a new CoA: UK-IFRS (or load from template) 2. In the company's Overview tab, change Chart of Accounts to UK-IFRS 3. Going forward, users can only select accounts from UK-IFRS 4. Existing OPEX/CAPEX items keep their old accounts but show warnings 5. Update items as needed (or leave historical data as-is if reporting allows)

Scenario 4: Setting up group consolidation (multi-country)

Your group has subsidiaries in France, UK, and Germany. Each country uses its local accounting standard, but you need consolidated IFRS reporting.

Setup: 1. Load country templates with built-in IFRS consolidation: - FR-PCG v1.0 — French Plan Comptable General (20 accounts) - GB-UKGAAP v1.0 — UK GAAP (20 accounts) - DE-SKR03 v1.0 — Standardkontenrahmen 03 (20 accounts)

1. Every account in these templates already maps to one of the 14 IFRS consolidation accounts. For example:

   • FR-PCG 205000 (Logiciels informatiques) -> IFRS 1100 (Intangible Assets)
   • GB-UKGAAP 510 (Capitalized Software) -> IFRS 1100 (Intangible Assets)
   • DE-SKR03 27 (EDV-Software) -> IFRS 1100 (Intangible Assets)

2. Make each CoA the default for its country and assign companies

Result: - French users work with French PCG accounts and native names in their daily tasks - UK users work with UK GAAP accounts - German users work with SKR03 accounts and German native names - Group finance runs reports by consolidation account to see total spend in IFRS categories - No manual mapping work needed — the templates handle it all - Both local statutory reporting and group IFRS reporting work seamlessly from the same data

Frequently asked questions

Q: Can I have accounts that belong to multiple CoAs? A: No. Each account belongs to exactly one CoA (or none for legacy accounts). If you need the same account structure in multiple CoAs, load the template into each one or use CSV export/import with different coa_code values.

Q: What happens if I delete a Chart of Accounts? A: Deletion is blocked if any companies reference it or any OPEX/CAPEX items use its accounts. Reassign companies and update items first, then you can delete the CoA. Deleting a CoA also deletes all accounts within it that aren't referenced elsewhere.

Q: Can I rename account numbers? A: Yes, in the account's workspace. Changing the account number updates all references in OPEX/CAPEX items automatically (the account's UUID remains the same internally).

Q: How do I see which companies use a specific CoA? A: Open Manage charts on the Charts of Accounts page and read the Companies column of the CoA's row. You can also filter the Companies page by CoA.

Q: What if my country doesn't have a template? A: KANAP includes templates for 9 countries (FR, DE, GB, ES, IT, NL, BE, CH, US) plus IFRS as a global standard. If your country isn't covered, create a CoA from scratch and add accounts manually or via CSV import. You can still use the IFRS consolidation account numbers (1000-2900) in your consolidation mappings to stay compatible with the built-in templates.

Q: What's the difference between v1.0 and v2.0 templates? A: v1.0 (Simple) has ~20 IT-focused accounts covering essential cost categories. v2.0 (Detailed) adds ~10 more granular sub-accounts for finer tracking (e.g., splitting SaaS subscriptions from perpetual licenses, or IT salaries from bonuses). Both versions use the same consolidation mappings. Start with v1.0 and switch to v2.0 if you need more detail.

Q: Can I edit accounts that came from a template? A: Yes. Once you load a template, the accounts are copied into your CoA and become fully editable. Changes to the platform template don't affect your CoA unless you explicitly reload it (which overwrites your changes if you choose "overwrite" mode).

Q: Are consolidation account mappings required? A: No, they're optional. If you only operate in one country or don't need group-level consolidation, you can leave these fields empty. Consolidation accounts are only needed for multi-country organizations that report at group level using a different standard than their local accounting.

Q: Can multiple local accounts map to the same consolidation account? A: Yes, that's the whole point! Many local accounts across different CoAs can map to the same consolidation account. This is how you aggregate costs from different countries into a single consolidated category.

Q: What happens if I change a consolidation mapping? A: Existing OPEX/CAPEX items don't store consolidation data directly — they reference the account, which has the consolidation mapping. When you change a mapping, all historical and future items using that account will report under the new consolidation account. Update mappings carefully if you need to preserve historical reporting categories.

Q: Does the consolidation chart have to be the default for other countries? A: No. The two roles are independent. In the usual setup one IFRS chart holds both, and you can give them to different charts at any time in Manage charts.

Q: What happens to accounts when I rename or renumber an account of the consolidation chart? A: Every account mapped to it follows. Their consolidation number, name and description are updated together, so the mappings stay valid.

Q: Why does the grid show a dot next to some consolidation numbers? A: The dot marks an account whose consolidation number does not exist in the consolidation chart, typically after you changed the consolidation chart. Open the account and choose a valid consolidation account, or use the health line to list all of them.