The highest level of classification in the Chart of Accounts. Every account ultimately belongs to one of these five fundamental categories, which directly correspond to the major sections of the financial statements.
Table Schema: account_categories
| Column | Data Type | Description | Constraints |
|---|---|---|---|
| id | INTEGER | Primary key for the category. | PK, Auto-Increment |
| category_name | VARCHAR(50) | The name of the fundamental account category. | NOT NULL, UNIQUE |
Sample Data & Drilldown
Click on a category to explore its underlying Account Groups.
| ID | Category Name | |
|---|---|---|
| 1 | Asset | Explore Groups → |
| 2 | Liability | Explore Groups → |
| 3 | Equity | Explore Groups → |
| 4 | Revenue | Explore Groups → |
| 5 | Expense | Explore Groups → |