AccountBalance | Account Balance | Calculated (calculated) | | A legacy stored figure that nothing maintains — it is written as zero when the standard chart of accounts is seeded and is never updated by posting, reversal or rebuild. It is not a live balance; read balances from the GL period-balance rows or from the account-ledger and balance-statement actions. |
AccountGroupId | Account Group | Lookup → AccountGroup | | |
AccountNumber | Account Code | Text | | |
AccountType | Account Type | PickList | Yes | The broad classification that drives account determination whenever no posting definition matches: the posting engine looks up an account of the required type for the company, preferring one whose default branch matches the document. Matching ignores spaces and folds several synonyms — tax receivable is treated as tax credit, tax payable and GST payable as other current liability, service and other income as sales, purchases as cost of goods sold, and rent, salary and administrative expense all as expense — so those types cannot be targeted separately by type-based resolution. It is also the fallback for statutory statement classification when no explicit classification is set. Values: Fixed Asset, Accounts Payable, Salaries and Employee Wages, Accounts Receivable, Service Income, Long Term Liability, Rent Expense, Opening Balance Equity, Purchases, Current Assets, Non Current Assets, Other Assets, Tax Credit, Current Liability, Credit Card, Other Liability, Tax Payable, Equity, Income, Inventory, Expense, Retained Earnings, Other Income, Bank, Accumulated Depreciation, Cost Of Goods Sold, Billed Inventory, Unbilled Dispatch, Unbilled Receipt, Sales, Other Current Liability, Other Current Asset, Depreciation Expense, Cash, General and Administrative Expense, Provision. |
BranchId | Branch | Lookup → Branch | | The account's default branch, not a restriction: transactions and journal lines that reference this account and leave their own branch empty inherit this value. Type-based account determination also prefers an account whose default branch matches the document's branch over one with no branch at all. |
BusinessUnitId | Default Business Unit | Lookup → BusinessUnit | | The account's default business unit, applied to a journal line only as the last resort — after the line, the journal header and the line's branch have all failed to supply one. That ordering is deliberate: the branch is the system of record for which unit a location rolls into, so letting the account default win first would persist branch and unit pairings that exist nowhere in master data. |
ControlType | Control Type | PickList | | Names which control the account is, drawn from a fixed set that includes receivables, payables, bank, inventory, tax payable, tax credit, withholding-tax payable, tax-collected-at-source payable, employee payable, employee advance, credit-card payable, payroll payable and inter-business-unit clearing. Values: Payroll Payable, PF Payable, Tax Credit, Accounts Payable, Accounts Receivable, TDS Payable, Gratuity Provision, Tax Payable, TCS Payable, Professional Tax Payable, Bank, ESI Payable, Credit Card Payable, Inventory, TDS Salary Payable, Employee Loan, LWF Payable, Employee Advance, Employee Payable, Interest Expense. |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created Date | DateAndTime | Yes | |
Currency | Currency | PickList | | |
Description | Description | MultiLineText | | |
DisclosureNoteGroup | Disclosure Note Group | Text | | Groups accounts under a common note in the published statements, used by the statutory return builders to identify sets of accounts — reserve accounts for the deposits return, for example — that cannot be told apart by classification alone. |
GLAccountId | GL Account | Lookup → GLAccount | | |
Id | Id | Guid | Yes | |
IsActive | Is Active | Boolean | | Posting hard-fails on any journal line whose account is explicitly inactive, with a message pointing at the posting definition or the line. Accounts with no value set are treated as usable, so deactivation is an opt-in block rather than a default. |
IsControlAccount | Is Control Account | Boolean | | Marks the account as a party subledger control: once set, posting refuses any journal line on this account that does not carry a party, and each posted line also maintains a per-party balance row. Employee-facing and tax-authority controls are deliberately left unflagged because their counterparty is not a customer or supplier account. |
IsSystem | Is System | Boolean | | Marks the rows created automatically as the standard chart of accounts when a company is set up — cash, bank, receivables, payables, inventory, tax, equity, income, cost of sales and expense accounts, each named after the company and given a numeric code. It flags provenance, not immutability. |
ItemGroupId | Item Group | Lookup → ItemGroup | | |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text, unique | Yes | |
OwnerId | Owner | Lookup → UserAccount | Yes | |
ParentId | Parent GL Account | Lookup → GLAccount | | Points at the parent account, letting the chart form a hierarchy that statement generators roll balances up through. It is a reporting hierarchy only — posting always happens against the specific account named on the line, never against a parent. |
PartnerAccountId | Partner Account | Lookup → Account | Yes | The company (legal entity) that owns this account, following the finance convention that the partner account is the company rather than a trading counterparty. Chart-of-accounts lookups, control-account lookups and the account-ledger action are all scoped by it, and an account with no company cannot be resolved by type-based account determination. |
PostingType | Posting Type | PickList | | A broad asset/liability/income/expense grouping kept for classification and display. The posting engine does not consult it: account determination works from account type and posting definitions, and statutory statement placement works from the statutory classification, so changing this value does not change where anything posts. Values: Asset, Equity, Expense, Cost of Goods Sold, Income, Liability. |
RecordTypeId | Record Type | Guid, hidden | | |
ScheduleIIIClassification | Schedule III Classification | PickList | | The statutory statement node the account's balance aggregates into. When blank the statement builders fall back to deriving a classification from the account type, so an explicit value here is an override used to place an account that the type-based derivation would put in the wrong section. Values: Finance Costs, Property, Plant and Equipment, Short-term Borrowings, Other Current Liabilities, Long-term Borrowings, Trade Payables, Short-term Loans and Advances, Inventories, Deferred Tax Liabilities (Net), Non-current Investments, Cost of Materials Consumed, Other Non-current Assets, Other Income, Reserves and Surplus, Deferred Tax Assets (Net), Short-term Provisions, Intangible Assets, Long-term Loans and Advances, Share Capital, Other Current Assets, Revenue from Operations, Employee Benefits Expense, Changes in Inventories, Current Investments, Depreciation and Amortisation, Trade Receivables, Long-term Provisions, Other Expenses, Tax Expense, Cash and Cash Equivalents, Other Long-term Liabilities, Purchases of Stock-in-Trade. |
Subtype | Sub Type | PickList | | Narrows the broad Account Type into the bucket the account really is. Dependent picklist scoped by Account Type; for the tax account types the subtype is the tax component (CGST / SGST / IGST / UTGST / Cess / VAT / TDS / TCS). Values: CGST, SGST, IGST, UTGST, Cess, VAT, TDS, TCS. |
TaxType | Tax Type | PickList | | Values: CGST, IGST, UTGST, Cess. |
UIProps | UI Props | Text | | |
UpdatedDateTime | Modified Date | DateAndTime | Yes | |
