The section file categorises nominal account codes within 20 logical groups. This makes it easier to find the required code when looking at the coding plan. It also provides group totals within the trial balance. The balance sheet sections are defined first, followed by profit and loss and appropriation accounts. If the credit union benefits from donations from an associated lottery, a group of nominal codes can be reserved for this purpose.
The standard chart of accounts provided with the system by Kesho are as follows: