General Ledger
The General Ledger is where your Chart of Accounts becomes usable — this is where you create the individual accounts that journal entries, bank reconciliation, and financial statements all post against.
Every General Ledger account sits under a Chart of Accounts, is classified into a category and sub-category, and is tied to a business entity and group company. This structure is what determines where the account’s activity ends up: whether it appears on the Balance Sheet or the Profit & Loss Statement, and which of your entities it belongs to.
Access is permission-controlled. If you can’t see this screen, your administrator can grant you access.
The list view
Go to Master Data › General Ledger.
Filtering
Four filters narrow the list, and they work independently:
- Status — All, Active, or Inactive
- Chart of Accounts
- Business Entity
- Category
Searching
Search by GL number, GL account name, category, sub-category, CoA code, or status. Where nothing matches, a “No records found” message appears.
Refreshing and choosing columns
Refresh reloads the list. Column Settings lets you toggle which columns appear.
Exporting
Click Export and choose PDF, MS Excel, or Google Sheets.
Creating a GL Account
Click + New.
Basic Information
Chart of Account — select from a dropdown listing only Active Chart of Accounts records that have at least one business entity assignment. This choice matters more than it might look: selecting it immediately auto-fills the Business Entity and Group Company fields further down the form, based on the assignment you set up earlier. Once the account is created, this field is locked and cannot be changed.
GL Account Name — free text, up to 25 characters, with a live counter showing how much room you have left.
Classification
Category — one of five fixed values: Asset, Liabilities, Equity, Income, or Expense.
Selecting a category does three things at once: it enables the Sub-Category dropdown with the values relevant to that category, resets any sub-category you’d already chosen, and displays the Financial Statement Type.
Sub-Category — stays disabled until you’ve chosen a category. The available options depend on what you selected:
| Category | Sub-categories |
|---|---|
| Asset | Fixed Asset, Bank, Cash, Accounts Receivable (Trade), Accounts Receivable (Non-Trade), Inventory, Input Tax, Investments, Other Current Asset |
| Liabilities | Long-Term Loan, Short-Term Loan, Accounts Payable (Trade), Accounts Payable (Non-Trade), Output Tax, Outstanding Expense, Other Short-Term Liabilities, Other Long-Term Liabilities |
| Equity | Owner’s Equity, Other |
| Income | Sales, Rent Income, Interest Gain, Dividend Earned, Discount Received, Profit on Sale of Asset, Other Operating Income, Other Non-Operating Income |
| Expense | Cost of Goods Sold, Manufacturing & Production, Office & Administration, Selling & Distribution, Interest Paid, Depreciation & Amortization, Other Operating Expense, Other Non-Operating Expense |
Your sub-category choice also determines part of the GL Key that gets generated when you save.
Financial Statement Type — you don’t set this; it’s derived automatically from the category you chose. Asset, Liabilities, and Equity map to Balance Sheet; Income and Expense map to Profit & Loss. It shows as a dash until you’ve picked a category.
Identification
Business Entity and Group Company fill in automatically once you’ve chosen a Chart of Accounts, using the assignment you created earlier. Neither field can be edited directly.
If the Chart of Accounts you selected has been assigned to more than one business entity, you’ll see a dropdown here to choose which one applies. If it has no assignment at all, these fields stay blank — worth checking your assignments first if that happens unexpectedly.
Other Information
Created By — free text, up to 25 characters. Mandatory.
Created On — a date picker, defaulting to today’s date. Mandatory.
Status — Active or Inactive. Mandatory. This controls whether the account can be used in journals and bank records going forward.
Description — optional, up to 40 characters. This appears on the form and view screen but not as a column in the list.
Saving
Click Save GL Account. The system checks all mandatory fields and, once everything passes, generates two identifiers for you automatically:
- GL Number — a sequential system identifier, formatted GL000001, GL000002, and so on
- GL Key — built from your sub-category, your business entity code, and a sequence number, formatted like ART-ABC2-0001
Neither of these can be entered manually; they only appear once the record is saved. Where a validation check fails, the message appears inline beside the field and the account isn’t saved.
Once saved, a confirmation appears and you’re returned to the list with your new account visible and the counters refreshed.
Cancel closes the form without saving anything.
Viewing a GL Account
Click the View icon to see every field in read-only form, including the GL Number, GL Key, and the audit information showing who created the record and when.
Editing a GL Account
Click the Edit icon, or the Edit button from the view page.
You can change the GL account name, category, sub-category, status, created by, created on, and description. The Chart of Account field is locked and cannot be changed once the account exists — the same restriction applies here as it does when editing a Chart of Accounts record itself.
Deleting a GL Account
Click the Delete icon, or the Delete button from the view page. A confirmation asks you to confirm, noting that the action cannot be undone.
Deletion is blocked if the account is referenced anywhere downstream — in a journal entry, in a bank reconciliation transaction, or linked to a Bank Account Master record. Where any of these apply, an error message explains why the account can’t be removed.
This mirrors the same protection you saw on Chart of Accounts assignments: once an account has real transaction history, it’s locked in place rather than removed, to keep that history intact.
Changing status in bulk
To update several records at once:
- Select records using the checkboxes. The number selected appears in the footer.
- Open the Actions dropdown.
- Choose Mark Active or Mark Inactive.
The bulk action stays inactive until at least one record is selected.