> For the complete documentation index, see [llms.txt](https://help.rbsgo.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.rbsgo.com/general-ledger/general-ledger-module/gl-masters/gl-masters-chart-of-accounts.md).
# Chart of Accounts
The **Chart of Accounts** is used to create and manage accounting ledgers and groups within the system. It allows users to directly create ledgers (except Debtors and Creditors), modify existing ledger or group names, link analysis levels, and enter opening balances.
This module forms the foundation of the accounting system and ensures proper classification of financial transactions.
## Steps to Create Chart of Accounts
Step 1: Navigate to the **General Ledger** module.
1. Click **Masters 1** from the menu.
2. Select the **Chart of Accounts** option.
* The **Chart of Accounts** screen will be displayed.
On the left side of the screen, the system provides four main accounting groups: **Assets, Liabilities, Income** and **Expenses.**
* These primary groups are pre-configured in the system. In addition, multiple subgroups are also available by default. Users can further:
1. Create new subgroups under existing groups
2. Create custom groups as required.
On the right side of the screen, users can manage ledgers and groups. The system provides options to create, modify, or manage accounting entries efficiently.
**Toolbar Options**
The following buttons are available at the top of the screen:
* New - Used to create a new **ledger or group**.
* Open - Used to modify an existing ledger or group name.
* Delete - Used to remove the selected ledger or group from the system.
* Refresh - Used to reload the screen and update the latest data.
* Save - Used to save newly created or modified ledger or group details.
Step 2: Select the **Ledger Type.**
1. Choose the appropriate **Main Group**.
2. Select the **Subgroup**, if required.
Step 3: Click the **New** icon.
1. Choose whether you are creating a **Ledger** or a **Group** by selecting the appropriate option.
Step 4: Enter the **Ledger or Group Name**
1. Link **Analysis Level** if required
2. Enter **Opening Balance.**
Step 5: Click **Save** to create the ledger or group.
1. The new entry will be added under the selected group structure.
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