Chart of accounts templates and business cloning

How account hierarchies are managed, why parent-child integrity matters, and how new businesses inherit COA templates.

Finance admins and implementers 8 min read

The account tree is hierarchical and editable

The chart of accounts UI builds a tree from parent-child account relationships, flattens it for display, and prevents invalid parent selections that would create descendant loops.

Line items depend on the COA structure

Because document line items can point to account records, a broken COA hierarchy would affect downstream review and reporting. This is one of the few places where admin setup and document operations intersect directly.

New businesses inherit accounts from templates

The repository includes a dedicated SQL note describing a trigger that clones `chart_of_account_templates` into `chart_of_accounts` whenever a new business is inserted.

That note also highlights a real multi-business concern: account codes should be unique per business, not globally, otherwise cloning fails on the second tenant.

Related

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