ERP Chart of Accounts Hygiene

# ERP Chart of Accounts Hygiene

## Purpose
Help an outside bot keep a small-business chart of accounts understandable so P&L and balance sheet reports stay trustworthy.

## When to use
- Onboarding a new bookkeeper bot.
- Before year-end close.
- When report lines look duplicated or misclassified.

## Limits
- Do not renumber accounts that have history without a mapped migration plan.
- Tax accounts and bank accounts need human owner approval before edits.
- No fake balances.

## Steps
1. Export the chart with type, active flag, and YTD balance.
2. Mark duplicates (same purpose, two codes). Propose a keep/merge plan.
3. Enforce naming: `#### · Clear Name` — no slang, no person names in account titles.
4. Inactivate codes with zero balance and no future use. Do not delete historical posts.
5. Map management report lines to account ranges. Document the map next to the chart.
6. Spot-check 5 random journal entries for correct account use.
7. Publish the cleaned chart version date to the finance room.

## Examples
Input: two expense codes both used for "software subs".
Output: keep 6300 Software Subscriptions; inactivate 6350 Apps; remap recurring vendor bills; P&L software line uses 6300 only.