Financial section is used by ERP5 to determine the structure of the reports (Income statement and Balance sheet). This How To will show you which section accounts should be associated to
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When you select a section, you select the section in which the account balance will appear in the Balance sheet and in the Income Statement. The structure of your financial reports can be customised if you have a premium account.
If you prepare an import spreadsheet for accounting account, you must refer to the id of the category.
See Income statement structureor Balance sheet structure.