Chart of accounts

The Chart of accounts is the catalog of all of the tenant's accounting accounts. Mosce ERP seeds it automatically when you activate the Accounting module, using a standard structure for the Dominican Republic. From here you create, edit, and deactivate accounts; accounting movements always reference codes from this catalog.

Reading time: ~6 min

When to use this

• You just activated Accounting and want to review the preloaded accounts.
• You need to add a subaccount to separate a specific expense (for example, Fuel within Transportation expenses).
• You are about to deactivate an account you do not use so it stops appearing in the selectors.
• Your external accountant asked you to adjust codes before the fiscal closing.

Before you start

• The Accounting module must be active. If it is grayed out, turn it on in Settings → Modules.
• Your role needs the accounting:account permission to create or edit accounts.
• Know the five classes of the Dominican catalog: Assets (1), Liabilities (2), Equity (3), Income (4), and Expenses (5).

Hierarchical structure

Mosce ERP uses two levels of grouping:

1. Categories (AccountCategory): the backbone of the catalog. They are the classes (1 to 5) and their subdivisions (1.1 Current Assets, 1.2 Non-Current Assets, etc.). They come seeded and are not edited in the UI.
2. Accounts (Account): the nodes journal entries are posted against. Each account lives within a category and optionally has a parent account, which enables a second level (account → subaccount) within the same category.

Each account carries:

• Code unique within the tenant (e.g. 1101 for Cash, 4101 for Sales).
• Descriptive name.
• Category it belongs to.
• Normal balance (Debit or Credit), inherited by default from the category.
• Optional parent account for nesting.
• Status active or inactive.
• Current balance materialized in cents - updated atomically when you post a journal entry.

Initial seed for the DR

When you activate Accounting, Mosce ERP runs AccountingSeedService.seedChartOfAccounts and creates:

• Class 1 - Assets: Current Assets (1.1), Non-Current Assets (1.2), Other Assets (1.3).
• Class 2 - Liabilities: Current Liabilities (2.1), Non-Current Liabilities (2.2).
• Class 3 - Equity: Share Capital (3.1), Reserves and Results (3.2).
• Class 4 - Income: Operating Income (4.1), Other Income (4.2).
• Class 5 - Expenses: subdivisions of operating expenses.

The seed also automatically marks the accounts linked to the tenant's Accounting settings (cash, bank, ITBIS payable, sales, cost of goods sold, retained earnings, etc.) and classifies them for the Cash Flow Statement (Operating, Investing, or Financing).

Key accounts in the purchasing flow

Two accounts deserve a separate explanation because they take part in the "receive goods → record the supplier invoice" cycle:

Why "Goods Received Not Invoiced" exists

When you receive goods, you already have the inventory in accounting terms, but you do not yet have the formal supplier invoice. If that entry went straight to Accounts Payable, your supplier balance would be inflated with purchases that are not yet invoiced, and later, when the invoice arrives, you could count the debt twice.

To avoid this, Mosce ERP uses the intermediate account:

• When receiving the goods: Inventory is debited and Goods Received Not Invoiced (2104) is credited. Your Accounts Payable balance does not move yet.
• When recording the supplier invoice: three lines are generated that settle the intermediate account:
  1. Goods Received Not Invoiced (2104) is debited - clears the provisional liability.
  2. ITBIS Tax Credit (1305) is debited - for the tax paid.
  3. Accounts Payable is credited - for the total with taxes, which is what you actually owe the supplier.

This way, the Accounts Payable balance reflects only what is invoiced, the goods pending invoicing are visible separately in 2104, and the ITBIS paid is correctly identified in 1305 for your monthly filing.

At the monthly closing it is worth reviewing the balance of Goods Received Not Invoiced: it represents received goods still awaiting the supplier invoice. A high or old balance usually indicates supplier invoices pending capture.

Step by step

Create an account

1. Go to Accounting → Chart of accounts. You will see the tree grouped by class with badges for inactive accounts.
2. Press New account.
3. Complete:
   • Code (e.g. 5104). Unique within the tenant.
   • Name (max. 150 characters).
   • Category - defines which class it belongs to and which normal balance it suggests.
   • Parent account (optional) if you want to nest it under another account of the same class.
   • Normal balance (Debit or Credit).
   • Optional description.
4. Save. The account appears immediately in the selectors for journal entries, accounting settings, and reports.

Edit an account

• Open the account from the tree and press the pencil icon.
• You can change name, description, and parent account. The code is also editable, but avoid renaming an account that already has posted journal entries - historical reports will keep showing the new code.

Deactivate an account

1. Open the account and press Delete account.
2. Confirm in the dialog. The account is not deleted from the database: it becomes isActive = false and stops appearing in the selectors.
3. To reactivate it, open the inactive filter, edit it, and check Active.

Mosce ERP blocks deactivation if the account is mapped in Accounting settings. The error tells you which mapping to free first (for example, Cash account).

Move between levels

Changing the parent account moves the account within the same hierarchical tree. The category can also be changed, but only between categories of the same accounting class - you cannot convert an Expense into Income.

Expected result

• Your chart of accounts reflects the real operation of the business: active accounts for what you use, inactive for the rest.
• Each account selector (journal entries, expenses, invoices, settings) shows only active accounts, ordered by code.
• The reports (Balance Sheet, Income Statement, General Ledger) consume this tree for their groupings.

Common errors

Related

• Journal entries
• Cost centers
• Accounting settings
• Fiscal periods