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

# Chart of Accounts

> View and edit accounts in the Chart of Accounts.

The Chart of Accounts is used to edit any line items after importing a trial balance. You can edit any line item by clicking the **...** action on the right side and clicking **Edit account**.

<Frame>
  <iframe src="https://www.loom.com/embed/afb8d3adeac44f7cafb4beb4bbe8b063" title="Chart of Accounts Demo" frameBorder="0" allowFullScreen style={{ width: '100%', aspectRatio: '16/9' }} />
</Frame>

<Note>
  You can't edit prelim balances or add a balance when creating a new account — this prevents unbalanced projects. If you need a new account with a starting balance, create the account from the CoA and then add a balanced [journal entry](/papers/journal-entries).
</Note>

## Editable columns

| Column          | Required | Description                                                                                                                                              |
| --------------- | -------- | -------------------------------------------------------------------------------------------------------------------------------------------------------- |
| **Name**        | Yes      | Account name of the line item                                                                                                                            |
| **Number**      | No       | Account number of the line item                                                                                                                          |
| **Firm Number** | No       | Custom number tied to the line item used by the accounting firm. Most common use case is to standardize accounts across projects, clients, and entities. |
| **Category**    | Yes      | The category of the line item                                                                                                                            |

## Ignore accounts

You can ignore accounts which you do not wish to reconcile on the **Trial balance** tab in two ways:

1. Click the **...** and then **Mark as ignored** for an individual account
2. Select multiple accounts with the checkbox and then click **Ignore lines**

You can un-ignore lines the same way.

## Display options

Use the **Display** button to toggle columns on or off:

* Adj
* Adj Balance
* Tax Adj
* Tax Adj Balance

Your column visibility preferences persist on refresh and when navigating between tabs.

## Hide zero balance accounts

Your preference to hide or show zero balance accounts is remembered per project. Parent accounts with a zero balance but non-zero child accounts will still show when hiding zero balance accounts.

## Tick marks

Tick marks are annotations you can apply to individual accounts to indicate the status or nature of your review work. To add a tick mark, click the tick mark icon on an account row and select one or more from the list.

The available tick marks are:

| Tick Mark              | Description                                          |
| ---------------------- | ---------------------------------------------------- |
| **Agree to check**     | Value agrees with supporting check documentation     |
| **Agree to GL**        | Value agrees with the general ledger                 |
| **Agree to invoice**   | Value agrees with invoice documentation              |
| **Agree to prior**     | Value agrees with the prior period/year              |
| **Agree to statement** | Value agrees with statement documentation            |
| **Calculated**         | Value was calculated or derived                      |
| **Cross added**        | Value was cross-footed and verified by addition      |
| **Forward to FS**      | Line should be forwarded to the Financial Statements |
| **Forward to UD**      | Line should be forwarded to the Unaudited Disclosure |
| **Not applicable**     | Line is not applicable                               |
| **Not material**       | Line is not material                                 |

Tick marks can be included in trial balance exports by enabling the **Include tick marks** toggle when exporting (see [Export project](/papers/export-project)).