Trying to understand account types

Support Developer
1

I’m trying to understand the account types because I want to implement the Dutch general CoA called RGS (Referentie Grootboek Schema). This CoA is based on several taxonomies and can be found at Index of /rgs/nt20/rgs/20251210.a . Using Arelle you can walk through the accounts. There is also an excel file available at https://www.referentiegrootboekschema.nl/sites/default/files/kennisbank/Definitief%20RGS%203.7.xlsx which is derived from the taxonomy.

The CoA has 5 levels with level 5 the accounts. So I thought that the other levels should be account types, but I think I’m lost in the naming of things.

Can anybody shed some light on this?

2

The account types are not to reflect the tree structure of the chart of account but to build the “Balance Sheet” and “Income Statement” as a tree structure.
So usually you start by building those report with account types and then you create the account and put each one in the right report place.