What is chart-of-accounts?

A template for a chart of accounts, which is the numbered structure an organisation uses to classify financial transactions. It defines account codes, groupings, documentation needs, and mappings between intercompany accounts, with an IFRS-compliant PKR example.

Use it to guide journal-entry and reconciliation outputs so they align with an organisation’s accounting system.

It gives accounting entries and reconciliations a consistent destination instead of requiring manual recoding. The example must be changed to match the entity’s actual accounts and currency setup.

chart-of-accounts — Skill for Claude Code and Codex by panaversity

Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent

npx skills add panaversity/ca-cpa-practice-agents --skill chart-of-accounts

Clone the repo

git clone --depth 1 https://github.com/panaversity/ca-cpa-practice-agents

Made for: Claude Code, Codex.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

README.md

[![agentmods](https://agentmods.dev/badge/skills/panaversity/ca-cpa-practice-agents/chart-of-accounts/github.svg)](https://agentmods.dev/skills/panaversity/ca-cpa-practice-agents/chart-of-accounts)

Your own site

<a href="https://agentmods.dev/skills/panaversity/ca-cpa-practice-agents/chart-of-accounts"><img src="https://agentmods.dev/badge/skills/panaversity/ca-cpa-practice-agents/chart-of-accounts/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

Your own site · 80×15

<a href="https://agentmods.dev/skills/panaversity/ca-cpa-practice-agents/chart-of-accounts"><img src="https://agentmods.dev/badge/skills/panaversity/ca-cpa-practice-agents/chart-of-accounts.svg" alt="Reviewed on agentmods" width="80" height="20"></a>

Per session 42 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.

When invoked 1,856 The whole file, excluding the scripts and references it only reads on demand.

Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.

Origin original No closer match found in the catalogue.

Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

Model	Per session	Once invoked
Fable 5.1	$0.00042	$0.01856
Opus 5.5	$0.00017	$0.00742
Sonnet 5.5	$0.00008	$0.00371
Haiku 4.5	$0.00004	$0.00186

Measured 2mo ago against content hash c2855635ca2d, method: parsed. Prices are Anthropic first-party input rates as of 2026-10-07, from the pricing page.

Security

Grade A, and why

chart-of-accounts scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 2mo ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

reference-skills/chart-of-accounts/SKILL.md · 149 lines

How it starts

The opening of the file, as written. The whole thing — 149 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Chart of Accounts Extension

Purpose

This extension encodes a chart of accounts structure as standing instructions for the accounting-reporting agent. When loaded, the agent maps every journal entry and reconciliation output to the correct account codes, ensuring entries slot directly into the entity's accounting system without manual recoding. The template ships with an IFRS-compliant PKR chart of accounts. Practitioners must customise the account codes, descriptions, and documentation requirements to match their entity's actual chart.

Instructions

Account Code Structure

When processing or generating journal entries, apply this account code hierarchy:

1000-1999: Assets
- 1000-1099: Cash and bank accounts
- 1100-1199: Trade receivables and other receivables
- 1200-1299: Inventories
- 1300-1399: Prepayments and advances
- 1400-1499: Property, plant and equipment (net)
- 1500-1599: Intangible assets
- 1600-1699: Right-of-use assets (IFRS 16)
- 1700-1799: Investment properties
- 1800-1899: Financial assets (investments, derivatives)
- 1900-1999: Deferred tax assets and other non-current assets
2000-2999: Liabilities
- 2000-2099: Trade payables
- 2100-2199: Accrued expenses and other payables
- 2200-2299: Short-term borrowings and current portion of long-term debt
- 2300-2399: Tax payable (income tax, sales tax, WHT)
- 2400-2499: Provisions (warranty, litigation, restructuring)
- 2500-2599: Long-term borrowings
- 2600-2699: Lease liabilities (IFRS 16)
- 2700-2799: Employee benefit obligations
- 2800-2899: Deferred tax liabilities
- 2900-2999: Other non-current liabilities
3000-3999: Equity
- 3000-3099: Share capital
- 3100-3199: Share premium
- 3200-3299: Retained earnings
- 3300-3399: Other reserves (revaluation, hedging, translation)
- 3400-3499: Non-controlling interests
4000-4999: Revenue
- 4000-4099: Revenue from contracts with customers (IFRS 15)
- 4100-4199: Other operating income
- 4200-4299: Finance income
- 4300-4399: Share of profit of associates and joint ventures

Read the full file on GitHub · 149 lines

Files

What ships with it

1 file beside SKILL.md in the same directory: the scripts, references and assets a skill reads on demand. Not counted in the per-session cost; read them before you install if any of them is executable.

assets/coa-template.csv 4.1 KB

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

2mo ago First seen · 149 lines · 42 tokens per session scan A c2855635ca2d

Subscribe to this mod's changes

chart-of-accounts is a skill published in the GitHub repository panaversity/ca-cpa-practice-agents (4 stars, last pushed 8mo ago), licensed Apache-2.0. It adds 42 tokens to every session and 1,856 once invoked, about $0.0002 per session on Opus 5.5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.

Finance and fintech

chart-of-accounts next to 6 skills from other repositories
Mod	Type	Stars	Last push	Licence	Scan	Tokens	Works with
chart-of-accountspanaversity/ca-cpa-practice-agents	Skill	4	8mo ago	Apache-2.0	A	42	Claude Code, Codex
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