The chart stays whole; the working list is derived

Status: accepted

Context

A pack transcribes the regulation, so charts run from about a hundred to over a thousand accounts. Somebody looking for the account of a purchase invoice, or an assistant reading the chart before every question, is handed hundreds of rows, while an ordinary company uses a small fraction of them — and different companies use a different fraction.

Decision

The chart is not narrowed; a second question is added. accounts_in_use(company, from, to) answers from what the company already holds:

• moved — the account carries a line of a posted entry (inside the period, or ever);
• referenced — the configuration names it by foreign key: a role, a contact override, a journal, a tax posting, a cash-basis transition account, a bank account, a product (undated);
• a module — an enabled module holds it, asked through <schema>.accounts_in_use(uuid) by the convention of can_disable();
• pinned — somebody said so;

minus deprecated.

Refused alternatives. Shipping a small core and creating accounts on demand makes the pack a subset again; subsets by activity put a classification of businesses into a chart. Both replace a fact with an opinion.

accounts.pinned is the column an operator edits, and install_country_template() pins what it wires: roles, financial journal accounts, tax posting accounts, transition accounts — about a dozen per country whatever the chart's size.

Pinning restricts nothing. A line takes any non-deprecated account. A tool that narrowed what may be booked would make a wrong entry by being helpful.

Left out on purpose: closing accounts resolved only when a year is closed; parents of used accounts (headings would bring the hierarchy back); accounts on draft documents (an undated draft would be in use in every period).

list_accounts answers with this set and says which scope it used; include_all and include_deprecated widen it.

Consequences

• The chart keeps its legal depth while the list offered to a person or an assistant stays short.
• Nothing restricts what may be booked.

See also

• tests/accounts_in_use.test.ts
• 0026 Certification names a reviewer