---
title: "Detail account"
description: "What a detail account is, how dimensions such as party, cost center and project analyze a postable account many ways, and why they beat extra accounts in the chart."
canonical: https://ledgeriano.com/glossary/detail-account
language: en
publisher: "Ledgeriano"
updated: 2026-11-06
---

# Detail account

> What a detail account is, how dimensions such as party, cost center and project analyze a postable account many ways, and why they beat extra accounts in the chart.

A detail account breaks the balance of a postable account down by person, project, department or other unit. Instead of opening a new account for each customer or project, each entry line carries a tag. In Ledgeriano, parties, cost centers and projects play this role, so a single account can be analyzed several ways at once.

Detail tags are sometimes called dimensions or analytical accounts. Because they sit on the entry line, one sale can be tagged with the customer, the branch that made it and the project it belongs to, and each report slices the same numbers differently.

This keeps the chart of accounts short and stable. Adding a new customer or project never changes the chart; it adds a tag value. Reports per party, [cost center](https://ledgeriano.com/glossary/cost-center) or [project](https://ledgeriano.com/glossary/project-accounting) then come straight from posted lines.

Decide which accounts require which tags and enforce it at posting. A receivable without a party, or a project cost without a project, cannot be analyzed later.

## Example: one expense line, three analyses

A 2,000 travel expense is posted to account 8105 Travel with three tags.

| Account | Party | Cost center | Project | Debit |
| --- | --- | --- | --- | --- |
| 8105 Travel | City Hotel | Sales: North | Client rollout | 2,000 |

### Is a detail account part of the chart of accounts?

Not in the dimension approach. Tags are kept in their own lists (parties, cost centers, projects) and attached to entry lines.

### Can one line have several dimensions?

Yes. That is the main advantage: the same amount can be reported by customer, department and project.

Guide: https://ledgeriano.com/guides/chart-of-accounts