Chart of Accounts

Last updated: 2026-06-02 Summary:

• Each tenant is seeded a country-specific Chart of Accounts on creation.
• Accounts carry a type the system uses to find its posting accounts.
• PH charts include dedicated VAT, withholding, statutory, and FBT slots.

What a Chart of Accounts is

The Chart of Accounts (COA) is the tenant’s list of GL accounts, each typed (Asset, Liability, Equity, Revenue, Expense, Bank, etc.). New tenants are seeded the default COA for their country.

Account types drive system resolution

eKapital finds system accounts by account type, not by number, so a tenant can renumber accounts without breaking posting. Header accounts group the chart for reporting; system accounts are protected from deletion.

PH-specific GL slots

The PH chart includes purpose-built accounts wired into the tax and payroll engines: Input and Output VAT, EWT Payable and CWT Receivable (direction-aware), withholding VAT, Percentage Tax Payable, SSS / PhilHealth / Pag-IBIG liabilities, cost-of-goods-sold slots, Fringe Benefits Tax (expense and payable), and PFRS FX gain/loss. Because the system resolves these by account type, they keep working even after you renumber or rename.

Editing and protection

Tenants can add and rename accounts via the UI; system accounts are guarded.

See also

• Accounting model
• Tax handling
• Multi-currency