> For the complete documentation index, see [llms.txt](https://docs.simpleaccounts.io/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.simpleaccounts.io/product-guides/master/chart-of-accounts.md).

# Chart of Accounts

Chart of accounts is the list of account names or categories used while recording transactions in the account books. Find some of the common account names like cost of good sold, equity etc.