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Every Chart of Accounts in Openbravo contains different types of elements. There are four type of elements:

Besides, it is well known that every account, sub-account in Openbravo terms, needs to be included in a financial statement:

The best way to understand how a chart of accounts is captured in Openbravo is by pressing the "Tree" icon Tree icon.png which can be found in the "Toolbar".
For additional information please review the Tree Structure article.

Tree icon opens a new window which shows one tree branch per financial statement:

Element Value 01.png

Besides, each tree branch contains several elements inside structured in a hierarchical way, for instance:

Element Value 02.png

As shown in the image above "Assets" is also split into:

Same way "Equity" is also split into several accounts, in Openbravo terms "subaccounts", such as "Capital Stock" or "Retained Earnings".

Back to the "Element Value" tab, there are several basic fields which help to define each chart of account element:


Additionally, there are other advanced fields which also help to configure not that common scenarios. Those fields are:

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