Glossary
What is chart of accounts?
A chart of accounts is the list of categories your business's money is sorted into — sales, rent, salaries, equipment and the rest — and it is what makes a set of books readable.
Updated 7 August 2026
A restaurant's is not a tailor's. Yours arrives set up for your trade rather than as a generic list you have to prune.
Your accountant will want to adjust it, and they should be able to. It is a working document, not a fixed one.