> For the complete documentation index, see [llms.txt](https://docs.kick.co/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.kick.co/accountants/setting-up/chart-of-accounts/kick-standard-accounts.md). # Kick Standard Accounts Kick's Chart of Accounts uses Kick's accounts. You can rename and archive most of them. About 20 accounts have a role tied to automations, and you can reassign that role to another account. When you use Kick's Chart of Accounts, you work with Kick's accounts. They are built to map to the entity type's tax form, and they vary by entity type. For example, a partnership includes accounts like Guaranteed Payments, while a single-member LLC would not. You can add your own accounts and groups on top of this set. See [Chart of Accounts](/accountants/setting-up/chart-of-accounts.md). *** ### What you can change On most Kick accounts you can: * Rename the account (use **Revert to default name** to restore the original Kick name) * Edit the **Code** * Archive the account * Delete the account, unless it holds a role tied to automations You cannot change its type or merge it into another account. Archive it if you do not want it in dropdowns. *** ### Accounts with a role Kick automations need a specific general ledger account for things like uncategorized cash, transfer matching, invoices, payroll, and owner activity. Those roles sit on Kick accounts by default. If you want that automation to post somewhere else, reassign the role to another account. You cannot archive, delete, or merge an account that currently holds a role. Reassign the role first if you need to archive or delete the original account. Account names can vary by entity type. | Account | Type | What Kick uses it for | | ------------------------------------------- | ------------------------- | ------------------------------------------------------------------------------------------------- | | Accounts Receivable | Accounts Receivable | Default account for customer invoice balances | | Cash on Hand | Cash | Manually recorded cash payments on bills and invoices | | Intercompany Receivables | Accounts Receivable | Fallback for amounts owed from related businesses when there is no dedicated due-to/from account | | Bank Transfer Clearing | Cash | In-transit account when matching transfers between bank accounts | | Payment Transfer Clearing | Cash | In-transit account when matching transfers to or from a payment processor | | Accounts Payable | Accounts Payable | Default account for vendor bill balances | | Intercompany Payables | Accounts Payable | Fallback for amounts owed to related businesses when there is no dedicated due-to/from account | | Credit Card Clearing | Credit Cards | In-transit account when recording credit card payments | | Sales Tax Payable | Other Current Liabilities | Sales tax collected on invoices | | Customer Deposits | Other Current Liabilities | Customer deposits and prepayments applied on invoices | | Owner Investments / Contributions | Equity | Moving a transaction between personal and business, and matching an incoming transfer to personal | | Owner Draws / Distributions | Equity | Moving a transaction between business and personal, and matching an outgoing transfer to personal | | Owner Capital / Capital / Retained Earnings | Equity | Accumulated earnings on the Balance Sheet | | Revenue | Income | Default income account for invoice line items and transactions | | Discounts and Allowances | Income | Invoice discounts and allowances | | Uncategorized Income | Income | Cash-in activity that has not been categorized yet | | Uncategorized Expenses | Operating Expenses | Cash-out activity that has not been categorized yet | | Bad Debts | Operating Expenses | Customer balances written off as uncollectible | | Salaries and Wages - Clearing | Operating Expenses | In-transit account for payroll activity | *** ### Reassign a role Use **Reassign role** when you want Kick automations to post to a different account than the one that holds the role today. {% embed url="" %} 1. Go to **Accounting → Chart of Accounts** and click **Edit Chart of Accounts** 2. Filter to one entity 3. Open the row menu (⋯) on the account that has the role 4. Select **Reassign role** 5. Choose the account that should hold the role 6. Click **Reassign** The picker only lists accounts in that entity that can take the role. → [Chart of Accounts](/accountants/setting-up/chart-of-accounts.md) --- # Agent Instructions This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com. ## Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter, and the optional `goal` query parameter: ``` GET https://docs.kick.co/accountants/setting-up/chart-of-accounts/kick-standard-accounts.md?ask=&goal= ``` `ask` is the immediate question: it should be specific, self-contained, and written in natural language. `goal` is optional and describes the broader end goal you are ultimately trying to accomplish on behalf of the user. GitBook uses it to tailor the answer towards what is most useful for that goal. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.