PushCoin v3: what’s changing in account mapping and how to get ready

PushCoin v3 – the next major release scheduled for 2026/27 – will enforce two rules in the chart of accounts:

  • One code → one name1. Each account code maps to exactly one canonical account name.
  • Leaf‑only posting. Products/SKUs must belong to exactly one leaf account, i.e an account with no children. Parent accounts exist only to aggregate.

Why this matters

  • Unambiguous classification. Every product resolves to a single account code and name—no interpretation or re‑mapping.
  • Clean roll-ups. Parents aggregate children consistently; nothing posts to a parent that has sub‑accounts.
  • Auditability. Stable codes and leaf‑level posting reduce reclasses and meet common GAAP expectations.
  • Simpler reporting and APIs. One product → one leaf account → one code. No ambiguity in reports, exports or system integration.

Example account tree

  • 4000 Revenue
    • 4100 Food service revenue
      • 4110 Breakfast
      • 4120 Lunch

A product, such as Hot Meal, can be assigned to revenue account 4120 Lunch (leaf), but not to 4100 Food service revenue because the latter account (code 4100) has children and exists only for the purpose of logical grouping.

Enforcement in the product editors

When adding or editing a product in PushCoin, the system will enforce these rules:

  • Parent accounts with children are non‑postable and cannot be assigned to products.
  • When a parent gains a child, it automatically becomes non‑postable; any previously mapped products must be reassigned to a leaf account.
  • Renaming an account or converting one from leaf to a parent does not change the past. This is because printed reports (hard copies) cannot be invalidated by future changes to the account structure. The history is immutable, as if written in stone.

Migration notes

  • Start cleanup now. In current PushCoin, review products mapped to parent accounts or ambiguous categories and reassign each product to an intended leaf account. Archive or split catch‑all SKUs; create missing leaf accounts where needed. This will make migration to the next PushCoin platform smooth.
  • When migration starts, all existing products that don’t map to exactly one account name and code will fail to import.
  • Reports and exports fail fast if any product lacks a valid leaf mapping (blocked from production paths).
  1. U.S. GAAP does not prescribe a standard chart of accounts or require leaf-only posting. These are internal-control policies aligned with common ERP practice. Because PushCoin is used primarily by U.S. governmental entities (e.g., public school districts), some organizations may be subject to standardized charts such as the U.S. Standard General Ledger (USSGL) or state-mandated COAs. Where such standards apply, PushCoin v3’s one code → one name and leaf-only posting model remains compatible and can be crosswalked to the mandated COA. ↩︎