Manage your chart of accounts, general ledger, and journal entries — the foundation of Ledger's double-entry bookkeeping system.

Accounting

The Accounting module provides the double-entry bookkeeping foundation of Ledger. It manages the chart of accounts, records all financial activity as journal entries, and aggregates them in the general ledger.

Navigate to Ledger → Accounting to access accounting features.

Core Components

Chart of Accounts

A structured list of all accounts used to categorize financial activity. Ledger seeds a default chart of accounts when your company is created — Cash, Bank Account, Accounts Receivable, Stripe Clearing, Wallet Liability Pool, Driver Earnings Payable, Tax Payable, Owner's Equity, Delivery Revenue, Driver Payout Expense, and more.

Five account types:

Asset — what your organization owns (cash, receivables, gateway clearing accounts)
Liability — what your organization owes (payables, wallet balances, tax payable)
Equity — owner's stake (Owner's Equity, Retained Earnings)
Revenue — income from operations (delivery, service fee, subscription)
Expense — costs incurred (driver payouts, gateway fees, refunds, operations)

See Chart of Accounts for the full reference.

Journal Entries

The atomic records of every financial event. Each journal entry debits one account and credits another. Ledger creates journal entries automatically for invoice payments, gateway transactions, wallet operations, and Storefront sales. You can also create manual entries for adjustments. See Journal Entries.

General Ledger

The master record of all journal entries. The general ledger view shows every entry across the chart with date, reference, debit, credit, and running balance. See General Ledger.

Automated Accounting

Most journal entries in Ledger are created automatically:

Event	Journal Entry Created	Type
Fleet-Ops PurchaseRate created	DEBIT Accounts Receivable, CREDIT Revenue	`revenue_recognition`
Invoice payment recorded	DEBIT Cash, CREDIT Accounts Receivable	`invoice_payment`
Gateway payment processed	DEBIT Cash, CREDIT clearing or revenue account	`gateway_payment`
Storefront order completed	DEBIT Cash, CREDIT Revenue	`storefront_sale`
Wallet top-up / credit	DEBIT Cash, CREDIT Wallet Liability	`general`
Wallet payout	DEBIT Wallet Liability, CREDIT Cash	`general`
Wallet transfer (A → B)	DEBIT Wallet A's liability, CREDIT Wallet B's liability (direct)	`general`

Manual journal entries can be created for one-off adjustments, closing entries, or corrections. The form picker offers standard, adjusting, closing, reversing, and opening types.

Accounting Lifecycle

Financial event occurs
  → Ledger creates Journal Entry (debit + credit, status = posted)
    → Account balances updated
      → General Ledger reflects updated history
        → Financial reports draw from posted journal entries

Settings

Configure accounting defaults in Ledger → Settings → Accounting:

Base currency (base_currency) — default currency for the organization
Fiscal year start month (fiscal_year_start_month)
Auto-post journal entries (auto_post_journal_entries)
Default Accounts Receivable account (default_ar_account_uuid)
Default Revenue account (default_revenue_account_uuid)
Default Expense account (default_expense_account_uuid)

See Settings.

Accounting

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