/chart-of-accounts

Purpose

Ensure the COA fits entity type and reporting needs.

Templates

Entity base COAs

Load from references/coa_templates/ (Malaysia pack defaults):

• coa_sdn_bhd.json, coa_bhd.json, coa_plt.json, coa_sole_prop.json, coa_partnership.json, coa_koperasi.json

Other jurisdictions: references/jurisdictions/<id>/coa/.

Industry overlays (optional)

Merge from references/coa_templates/industry/ after the entity base: