Chart of Accounts
Design a customized chart of accounts for "$ARGUMENTS". Structure the account hierarchy to match the business type, size, and reporting needs.
Prerequisites
None — utility skill, run anytime. Should be done before starting the bookkeeping cycle.
Process
Understand the business:
- What type of business? (service, retail, manufacturing, SaaS, etc.)
- What size? (solo, small team, growing company)
- What reporting is needed? (basic P&L, departmental, project-based)
- Any industry-specific accounts? (inventory, WIP, deferred revenue)
Design account structure:
- Start from the shared template at
shared/chart-of-accounts-template.md
- Add industry-specific accounts
- Remove accounts that don't apply
- Adjust numbering for growth (leave gaps for future accounts)
- Consider sub-accounts for detailed tracking
Define account properties:
- For each account: number, name, type, normal balance (debit/credit)
- Group into categories: Assets, Liabilities, Equity, Revenue, COGS, Expenses
- Mark which accounts are active vs. inactive
- Note any accounts requiring special handling (tax, compliance)
Validate the structure:
- Ensure all transaction types have a home
- Verify numbering is consistent and allows expansion
- Check that the chart supports required financial reports
- Confirm alignment with tax reporting categories
Write the artifact to .metapowers/bookkeeping/$ARGUMENTS/chart-of-accounts.md with sections:
- Business Context — type, size, and reporting needs
- Account Listing — full chart with number, name, type, normal balance
- Account Groups — summary of categories and their purpose
- Usage Notes — guidance on when to use each account
- Customization Log — what was changed from the template and why
Output
The chart of accounts written to .metapowers/bookkeeping/$ARGUMENTS/chart-of-accounts.md. Present a summary highlighting:
- Total number of accounts by category
- Key customizations for this business
- Recommended accounts to add as the business grows
1---2name: chart-of-accounts3description: Design a customized chart of accounts for the business4---56# Chart of Accounts78Design a customized chart of accounts for "$ARGUMENTS". Structure the account hierarchy to match the business type, size, and reporting needs.910## Prerequisites1112None — utility skill, run anytime. Should be done before starting the bookkeeping cycle.1314## Process15161. **Understand the business:**17 - What type of business? (service, retail, manufacturing, SaaS, etc.)18 - What size? (solo, small team, growing company)19 - What reporting is needed? (basic P&L, departmental, project-based)20 - Any industry-specific accounts? (inventory, WIP, deferred revenue)21222. **Design account structure:**23 - Start from the shared template at `shared/chart-of-accounts-template.md`24 - Add industry-specific accounts25 - Remove accounts that don't apply26 - Adjust numbering for growth (leave gaps for future accounts)27 - Consider sub-accounts for detailed tracking28293. **Define account properties:**30 - For each account: number, name, type, normal balance (debit/credit)31 - Group into categories: Assets, Liabilities, Equity, Revenue, COGS, Expenses32 - Mark which accounts are active vs. inactive33 - Note any accounts requiring special handling (tax, compliance)34354. **Validate the structure:**36 - Ensure all transaction types have a home37 - Verify numbering is consistent and allows expansion38 - Check that the chart supports required financial reports39 - Confirm alignment with tax reporting categories40415. **Write the artifact** to `.metapowers/bookkeeping/$ARGUMENTS/chart-of-accounts.md` with sections:42 - **Business Context** — type, size, and reporting needs43 - **Account Listing** — full chart with number, name, type, normal balance44 - **Account Groups** — summary of categories and their purpose45 - **Usage Notes** — guidance on when to use each account46 - **Customization Log** — what was changed from the template and why4748## Output4950The chart of accounts written to `.metapowers/bookkeeping/$ARGUMENTS/chart-of-accounts.md`. Present a summary highlighting:51- Total number of accounts by category52- Key customizations for this business53- Recommended accounts to add as the business grows
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