Chart of Accounts
Mapping Tool
Paste or upload a trial balance. Auto-map every account to your reporting framework. Override, review, export.
Chart of Accounts
Mapping.
Reporting framework
Trial balance data
Paste your trial balance (account code, name, balance columns separated by commas, tabs, or semicolons) or upload a CSV/Excel file. First row is treated as a header.
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A chart of accounts mapping assigns each trial balance account to a reporting category under IFRS (IAS 1.54), Dutch GAAP (RJ 260), HGB (§266/§275), or US GAAP. This tool auto-suggests mappings by account name keyword matching, lets you override each one via dropdown, and exports the result as a working paper or Excel file.
How chart of accounts mapping works
Every entity maintains its own chart of accounts (COA), structured to fit internal reporting needs. Auditors and finance teams must reclassify those codes into the presentation categories required by the applicable financial reporting framework before financial statements can be prepared or audited.
Under IFRS, IAS 1.54 and IAS 1.77 prescribe the minimum line items for the statement of financial position and profit or loss. Dutch GAAP follows RJ 260, while HGB §266 (balance sheet) and §275 (income statement) define the German statutory format. US GAAP follows SEC Regulation S-X presentation rules.
When to re-map
Re-mapping is required at the start of every audit engagement, when the client changes its chart of accounts mid-year, or when the entity transitions from one reporting framework to another (for example, Dutch GAAP to IFRS). The mapping also forms the basis for lead schedules and analytical review procedures.
What this tool does
This tool accepts a trial balance in CSV, Excel, or pasted format. It reads account codes, names, and balances, then auto-suggests a reporting category for each account using keyword matching. You can override any suggestion via dropdown. The grouped summary shows subtotals by reporting category, and the working paper export documents every mapping decision for the audit file.