> ## Documentation Index
> Fetch the complete documentation index at: https://docs.go.aiinsurance.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Chart of Accounts

> Read the accounts and balances generated by Financials

Open **Admin → Financials → Chart of Accounts** to view the read-only accounts
generated from Financials configuration and posted activity.

<Frame caption="The read-only Chart of Accounts is grouped by account class and live financial category, with debits, credits, and balances reflecting the seeded claim activity.">
  <img src="https://mintcdn.com/ai-insurance-fmv1/tjWzafT19EGxllXd/assets/app/financials/pages/financials-configuration-chart-of-accounts.png?fit=max&auto=format&n=tjWzafT19EGxllXd&q=85&s=f736b1b6a0009a4a8b5dc63fec4bd330" alt="Chart of Accounts showing Assets and Liabilities, including Cash, Deductible Receivable, Indemnity Reserves, Unpaid Losses, and Indemnity Losses Payable." width="1280" height="900" data-path="assets/app/financials/pages/financials-configuration-chart-of-accounts.png" />
</Frame>

## Account Balances

The read-only page groups accounts under **Assets**, **Liabilities**,
**Income**, and **Expenses**, then under the applicable financial category.
Ungrouped accounts, such as Cash, appear directly in their account class. Each
group repeats the same balance columns and a subtotal for its accounts.

| Field                    | Meaning                                                                                                           |
| ------------------------ | ----------------------------------------------------------------------------------------------------------------- |
| **Account Grouping**     | The account class and financial category that organize the account.                                               |
| **Account Name and Key** | Human-readable account plus its stable system identifier.                                                         |
| **Debit / Credit Badge** | The account's normal balance side. The badge identifies whether debits or credits normally increase that account. |
| **Debits / Credits**     | Posted activity accumulated on each side. Draft invoices do not post.                                             |
| **Balance**              | Current balance after netting debits and credits. A red balance sits opposite the account's normal side.          |

There are no edit controls here. Change categories and line items in [Event
Invoice Types](/financials/pages/event-invoice-types); posted financial activity
then contributes to the generated accounts. [Accounts](/financials/accounting-model/accounts)
and [Ledger](/financials/accounting-model/ledger) describe the underlying
accounting model, while [Postings](/financials/accounting-model/postings)
explains the posted debit and credit activity.