Understand the Chart of Accounts Structure

Review how SPRK organizes accounts by code, parent-child hierarchy, type, subtype, posting role, control-account role, and active status so you can maintain a usable account list without changing posted balances.

Chart of Accounts page showing Posting and Control filters plus Nonposting and Control columns

New Account drawer showing Nonposting account and Control account switches

When to use this

Use this article when you need to understand how accounts are grouped, created, edited, imported, exported, or deactivated in the Chart of Accounts page.

Before you start

  • An active company is selected.
  • You know whether you are adding a brand-new account, reorganizing an existing one, or reviewing the current structure.

Steps

  1. Open Chart of Accounts.
  2. Review the page header tools:
    • New opens the account form.
    • Refresh reloads the list.
    • Export downloads the current chart as chart-of-accounts.csv.
    • Import accepts .csv, .txt, .iif, .xls, or .xlsx files.
  3. Use the search field to find accounts by code or name.
  4. Use the grouping controls to regroup the list and the expand or collapse controls to change how much of the hierarchy is visible.
  5. Review the account list structure:
    • Accounts are sorted by code.
    • Child accounts can be linked by a saved parent account or inferred from account codes when the code structure supports it.
    • Filters let you narrow by Type, Subtype, Status, Posting, and Control.
    • The list can show Nonposting and Control columns so you can tell why an account is available for structure review but not every posting workflow.
    • If the company is configured with Required account fields = Name, account-code columns and code-first labels can disappear from the visible chart and related account pickers.
  6. Select New or the edit pencil for an existing row when you need to maintain an account record.
  7. When creating or editing an account, fill in the fields SPRK supports publicly:
    • Code
    • Name
    • Type
    • optional Subtype
    • optional parent account
    • optional description, bank number, or notes
    • Nonposting account when the account is a parent or summary account that should not receive posted activity directly
    • Control account when the account should be controlled by a subledger or source workflow instead of new manual journal lines
    • Reconcile account when an active balance-sheet account should be available for formal reconciliation to a statement or supporting schedule
    • Active
  8. If you import chart data, review account-role columns before relying on downstream pickers:
    • Spreadsheet-style account imports can map boolean fields such as Nonposting Account and Control Account.
    • Ordinary yes/no or true/false style values map to those switches.
    • A QuickBooks account type of Nonposting is not the same as SPRK’s account-level Nonposting account switch.
  9. Use status carefully:
    • Active accounts remain available for normal use.
    • Deleting an account from this page sets it inactive instead of removing its history.

What happens next

You can organize the account list into a clearer structure and keep accounts available for downstream workflows.

  • These actions change account setup and availability, not existing account balances.
  • Export downloads the current account list.
  • Nonposting account keeps a parent or summary account visible in the chart but removes it from posting-oriented account lists unless that page specifically allows nonposting accounts.
  • Control account marks an account as subledger controlled and can make it unavailable for new manual journal-entry posting. It is a posting restriction, not an inactive or deleted account.
  • Name-only account presentation changes how accounts are shown and sorted in supported lists. It does not delete stored account codes or change balances.