Configure the chart of accounts

Alice configures the chart of accounts early, because most other workflows depend on stable account references. The chart of accounts is stored as schema-validated repository data, so later postings can refer to accounts deterministically.

Alice initializes the accounts datasets if they are not already present:

cd 2026-bookkeeping
bus accounts init

Alice lists the current chart of accounts so she can see what exists and what still needs to be added:

bus accounts list

Alice appends the baseline set of accounts she needs for her day-to-day workflow:

bus accounts add --help

bus accounts add \
  --code 1910 --name "Bank" --type asset

bus accounts add \
  --code 1700 --name "Accounts Receivable" --type asset

bus accounts add \
  --code 3000 --name "Consulting Income" --type income

bus accounts add \
  --code 2930 --name "VAT Payable" --type liability

Each addition updates accounts.csv and validates invariants such as uniqueness and allowed account types. If the command is incorrect, it fails with a non-zero exit code and leaves the workspace datasets unchanged.

Alice validates the resulting dataset:

bus accounts validate

Alice records the change as a new revision using her version control tooling.

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Configure the chart of accounts

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