> For the complete documentation index, see [llms.txt](https://smartbooks.gitbook.io/smartbooks-docs/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://smartbooks.gitbook.io/smartbooks-docs/data-models/financial-accounts.md).

# Financial Accounts

In the Financial Accounts section, you’ll find all the data retrieved from your connected financial source system. This includes both Profit and Loss and Balance Sheet general ledger accounts, organized according to the classifications from your source system. In Smartbooks, these classifications are referred to as subfolders, they act as subtotals that aggregate the values of the underlying general ledger accounts or nested subfolders.

Additionally, you’ll see a Cash Flow tab. This tab is structured around the indirect method, meaning that historical Profit and Loss and Balance Sheet movements are used to calculate your cash flow.

The structures defined in the Financial Accounts section determine the correct calculation of your financial results and serve as the standard reporting framework in your financial reports.

In the upcoming sections, we’ll explain:

1. **Financial Accounts Structure:** How the accounts are organized.
2. **Adjusting the hierarchical structure:** How to add new subtotals and move accounts.
3. **Settings per General Ledger Account:** The various configurations you can alter for each general ledger account.