Download a software-agnostic universal chart of accounts in .xlsx format.
The first downloadable file is designed to be integrated into a dynamic reporting framework.
- Basic implementation instructions are provided on the implementation guide page (link). More detailed instructions, as well as illustrative Python scripts, are available in the Pro view.
The second downloadable file is a static, "plug-and-play" ERP-ready version.
As illustrated on the implementation guide page (link), a COA may be flat or multidimensional, set up to handle multiple sub‑ledgers or to include additional metadata.
A static, flat COA such as this P&P version is workable, however Pro view includes a Python script that illustrates how to generate a dynamic hierarchical COA from the Excel source file, with posting and summation accounts defined automatically and flexibly. It also includes a script to map the COA to a balance sheet and income statement.
- It includes a pre-defined machine-ready dataset, flat structure and predefined relational parent-child ID and explicit account type identifiers (summation vs. posting) columns.
The COA remains software-agnostic and is designed for mapping into Tier 1 and Tier 2 ERP systems, including NetSuite (CSV import), SAP S/4HANA (G/L master data), Oracle, and Microsoft Dynamics 365.
However, because it is static, the relational parent–child ID and account type columns need to be updated manually if the COA is expanded or its structure modified.
The third downloadable file makes a current / non-current account distinction.
A multidimensional chart of accounts is generally preferable to a flat COA as it allows the current/non-current distinction to be made at the attribute level. Even a flat COA does necessarily need to make this distinction if it supports additional metadata (link). Nevertheless, in some cases a simple, flat COA that includes a current/non-current separation is more practical.
| Attachment | Size |
|---|---|
 uni-coa-basic-26.xlsx | 23.38 KB |
| uni-coa-basic-26-plug-and-play.xlsx | 25.86 KB |
| uni-cnc-coa-basic-26.xlsx | 23.16 KB |