General Ledger (GLD)

The gld submodule of acc owns the chart of accounts: ledger accounts, their classification, and per-(account, company, financial-year) balance rows. It is the lookup point used by every other accounting submodule when posting amounts; the cross-module API also resolves the FinanceCompany and FinanceItemGroup rows that pin company- and item-group-specific defaults to the chart of accounts. It depends on acc.bas for the finance-company and finance-item-group rows it surfaces, on acc.bnk for the bank account a ledger account may match, on acc.cst for cost allocation, on acc.vat for the VAT code an account may default to, and on acc.jrn for journal references on accounts.

Concepts

Ledger Account

A general-ledger account in the chart of accounts. Each account has a base type (general/asset/equity/net-income/exceptional-income), a root type (B/S or P&L), a debit/credit nature, and optional ties to bank account, VAT code, and project cost-allocation rule.

Ledger Account Classification

A reference type that groups accounts under a higher-level classification.

Ledger Account Balance

A per-(account, company, financial year) running balance. Carries the cumulative debit and credit amount in the internal currency, derived from the journal entries posted in that year (business-information fields).

Cost vs. Revenue

A simple binary classifier (COST / REVENUE) used internally when posting against an account.

Entities

GLD entities

Ledger Account (LedgerAccount)

A general-ledger account.

FieldDescription

code

Business key (a LedgerAccountCode).

description

Human-readable name.

accountType

Detailed account type — see Ledger Account Types below.

accountRootType

Whether the account is on the balance sheet (BS) or P&L (PL).

debitCredit

Natural debit/credit side of the account.

blocked

Whether posting is blocked. Default false.

accountClassification

Optional higher-level classification.

matching

Whether the account allows invoice/payment matching. Default false.

vatCode

Optional default VAT code.

bankAccount

Optional bank account this ledger account mirrors.

projectCostAllocation

Whether project-unit allocation is optional, mandatory, or not allowed for postings. Default O (Optional).

Ledger Account Base Types (LedgerAccountBaseType)

CodeName

GE

General

AS

Asset

EL

Equity and Liability

NI

Net Income

EI

Exceptional Income

Ledger Account Root Types (LedgerAccountRootType)

CodeName

BS

Balance sheet

PL

P&L

Ledger Account Types (LedgerAccountType)

CodeName

GEGE

General (P&L or B/S)

ASFI

Fixed assets

ASOT

Other assets

ASAD

Accumulated depreciation

ASIN

Inventory

ASAR

Accounts receivable

ASPE

Prepaid expenses

ASVT

VAT

ASBK

Bank

ASCH

Cash

ASPS

Payment services

ELCS

Capital stock

ELAE

Accrued expenses

ELRE

Retained earnings

ELLD

Long term debt

ELAP

Accounts payable

ELIP

Income taxes payable

ELCD

Current portion of debt

ELEP

Employees payable

ELIC

Intercompany

NIRV

Revenue

NICG

Cost of goods

NIOC

Other costs

NISE

Sales / administrative expenses

NIDC

Depreciation costs

NIRD

Research and development

NIEC

Employee costs

NIEM

Employment costs

EIEI

Exceptional income

EIII

Interest income

EIIT

Income taxes

EIEC

Exceptional costs

Ledger Account Classification (LedgerAccountClassification)

A higher-level grouping of accounts.

FieldDescription

code

Business key (up to 4 characters).

description

Human-readable name.

Ledger Account Balance (LedgerAccountBalance)

A per-(account, company, year) running balance.

FieldDescription

ledgerAccount

The account (composite business key with company and financialYear).

company

Owning finance company.

financialYear

Owning financial year.

biDebitAmountInt

Cumulative debit amount in the internal currency (derived).

biCreditAmountInt

Cumulative credit amount in the internal currency (derived).

Functionality

Finance-company / item-group resolution

ACC_GLD_QueryApi exposes the optional and mandatory lookup of a FinanceCompany for a given Company, and of a FinanceItemGroup for a given ItemGroup. The mandatory variants raise a business exception when the row is missing — used by every posting flow that needs the finance-company defaults or the per-item-group ledger accounts before it can post.

Joint-venture pre-settle check

JointVentureAccountingUtil is a static helper used by posting flows to decide whether a transaction’s partner is a "presettle" partner inside a joint venture (which routes the posting through the JV pre-settle accounts instead of the regular accounts).

Public API

ACC_GLD_QueryApi

Read-side facade.

MethodDescription

findFinanceCompany(Company) / findFinanceCompanyMandatory(Company)

Finance-company row for a company; mandatory variant raises if absent.

findFinanceItemGroup(ItemGroup) / findFinanceItemGroupMandatory(ItemGroup)

Finance-item-group row for an item group; mandatory variant raises if absent.

ACC_GLD_CommandApi

This submodule does not provide a command API class. Ledger accounts and classifications are maintained through the standard CRUD pages, and balance rows are updated by journal-entry posting.

ViewModel actions

The submodule defines view models for LedgerAccount, LedgerAccountClassification, and LedgerAccountBalance but does not declare any custom UI actions.