# Chart of Accounts

The Chart of Accounts displays all the Accounts that are defined in the system in a tree structure and divided into sections based upon the account’s Ledger category. It displays each account with the Current balance of the account and the Prior year balance / Opening balance of the account.

While the Chart of Accounts is primarily for viewing accounts and its balances, it can also be used to manipulate the position and parent accounts within the tree structure. There is also an option to display the values of accounts to the end of either the extended financial year or the actual financial year.