> ## Documentation Index
> Fetch the complete documentation index at: https://help.billpal.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Chart of accounts and guidelines

> Add accounts, import a chart from CSV and tell Billpal how to categorize with guidelines.

The chart of accounts is the list of ledger accounts Billpal uses to categorize your documents. Billpal assigns an account to every line item on a document. That way an invoice can be split across several accounts, and the export contains ready posting lines per account and tax rate.

Every workspace has its own chart of accounts. You'll find it under **Settings > Accounting** in the **Accounts** tab.

<Note>
  Only admins and owners can edit accounts and guidelines. Members can see both but can't change anything.
</Note>

## Templates

When you create a workspace, you pick a template for the chart of accounts:

* **Default**: A lean Billpal chart to get started.
* **Austria**: ÖEKR, the standard Austrian chart of accounts.
* **Germany**: SKR03 or SKR04.

The cleanest handover to your accountant comes from importing the chart your accounting software already uses. The [DATEV export](/en/datev) needs an SKR chart.

## Account types

Every account has a type. The type decides which documents Billpal suggests the account for.

| Type | Used for |
| - | - |
| Expense | Running costs like office supplies, software or travel |
| Cost of Goods Sold | Materials and goods for your products or client work |
| Fixed Asset | Purchases you depreciate over several years |
| Income | Revenue from your sales invoices |
| Other | Anything that doesn't fit the other types |

Billpal books incoming invoices to Expense, Cost of Goods Sold, Fixed Asset or Other, and outgoing invoices to Income or Other. Credit notes can use any type.

## Add or edit an account

Click **Add account** to create a single account. To change an existing account, click it in the list. An account has these fields:

* **Code**: The account number, for example `61000`.
* **Name**: The account's name, for example Stationery.
* **Type**: One of the five types above.
* **Description**: Optional. A hint about when the account fits. Billpal uses it when categorizing. **Create description** has Billpal write a suggestion for you.
* **Icon**: Shown next to the account in Billpal.

Good descriptions are the easiest way to better suggestions. If you select several accounts, **Create descriptions** writes suggestions for all of them at once.

## Import a chart from CSV

An import brings over the chart from your accounting software or changes many accounts at once.

<Steps>
  <Step title="Open the import">
    In the **Accounts** tab, click **Import**.
  </Step>

  <Step title="Choose a file">
    Drag a CSV file into the window or select it. The file can be up to 2 MB and up to 1,000 rows. **Download template** gives you an empty template.
  </Step>

  <Step title="Map the columns">
    For each column, choose which field it holds: Billpal ID, Code, Name, Type or Description. Set columns you don't need to "Don't import". Billpal recognizes exports from BMD (`Kto-Nr`, `Bezeichnung`) and DATEV (`Konto`, `Bezeichnung`) automatically.
  </Step>

  <Step title="Review the changes">
    Before importing, Billpal shows which accounts will be created, updated, skipped or removed. If your file has no type column, Billpal detects the type itself. Check the result and confirm the import.
  </Step>
</Steps>

<Warning>
  The import replaces your chart of accounts. Billpal removes accounts that aren't in the file. If documents or rules still use such an account, pick an account to move them to under "Move documents and rules to".
</Warning>

Billpal matches existing accounts by Billpal ID, code or name. To change just a few accounts, select them in the list, download them as CSV, edit the file and import it again. An import doesn't change the type of an account that is already in use.

Rows Billpal can't take over show up in the preview with a reason, such as "Code already in use" or "Name is missing". After the import you can download the skipped rows as CSV, fix them and import again.

## Merge or delete accounts

Select two or more accounts in the list:

* **Merge**: Choose the account to keep. Billpal merges the others into it, with all their documents and rules.
* **Delete**: Billpal deletes unused accounts right away. For accounts used by documents or rules, you pick a successor account.

You can't delete the last account of a chart.

## Guidelines

In the **Guidelines** tab you describe in your own words how Billpal should categorize: which account to use for which expenses and when to split a document across accounts. For example: "Hotel invoices: split travel and breakfast when both are on the bill."

* If a guideline and an account description disagree, the guideline wins. Cases the guidelines don't cover are still steered by the description.
* Guidelines don't change tax or the posting text.

**Generate** has Billpal write a draft based on your chart of accounts. The draft replaces any text already in the editor.

New guidelines apply to documents processed from now on. To re-file an existing document, change the category on the document or use a [rule](/en/rules).


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