Chart of Accounts (Main Accounts)

The official account number used in all journal entries, subledger postings, financial reports, and budget entries. Must follow a consistent numbering convention aligned to the organisation's chart of accounts design. Used as the human-facing business key across all GL and financial modules.

The human-readable label for the account displayed in journal entry lines, the account selector, financial reports, and trial balance outputs. Provides immediate business context to accountants and stakeholders. Should be concise yet descriptive enough to distinguish accounts in financial reports.

Specifies the financial statement classification of the account: 0=Balance Sheet (assets, liabilities, equity — balance carries forward), 1=Profit and Loss (income and expense — closed to retained earnings at year-end), 2=Total (summary/header account not posted to directly), 3=Beginning Balance (used for equity opening balance accounts). Drives period-end closing logic and financial statement classification.

Intended to link the main account to a specific legal entity's ledger configuration. In standard D365 F&O data entities like MainAccountEntity, this specific field (LEDGER as Int64, referencing a RecId) is not typically exposed for direct user import of new main accounts. Instead, the 'LegalEntityId' (String, DataAreaId) defines the company context for the import, and the underlying system populates the 'Ledger' RecId. If this field is truly mandatory for import, it implies a very specific scenario (e.g., updating existing records, or a custom integration).

The unique internal surrogate key for the main account record in the underlying `MainAccount` table. This value is *always* automatically assigned by D365 F&O upon record creation for new entries. The explicit `mandatory: true` and `primaryKey: true` in the input schema indicate that if this field were provided during an import, it would be used to *update* an existing record. For *new* record creation, this field should typically be omitted from the import file, allowing the system to generate it. Using pre-assigned RecIds for new records is highly discouraged as it bypasses standard D365 F&O number sequence management and can lead to data integrity issues.