Chart of accounts is a list of codes and classifications used to record the activities of a company, which serves as a basis for structuring accounting reports such as the balance sheet (BP) and the Statement of Income for the Year (DRE). It is not, therefore, a simple report with information or balances, but a compilation of standards to generate other documents.
To access the chart of accounts, click on Financial - Settings - Chart of Accounts
Through this screen you create and manipulate the chart of accounts and their levels, in order to arrive at the appropriate structure of the Result of the Exercise that you want. On the left tab we can click to include and categorize it, in addition to allowing account composition for profit plans.