General Ledger - Chart Of Accounts
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Purpose
This document allows the user to establish a custom chart of accounts.
Prerequisites
There are no prerequisites for this document.
Context
LILAC has a very dynamic approach to "General Ledger Accounts". They are not something separate and distinct from the trading database. LILAC lets every account stand for itself in the overall double entry balance. The Chart of Accounts document lets you manipulate the names of accounts which may already exist in the LILAC database or to add new ones for your own purposes.
The following accounts are created automatically by LILAC whenever action is restarted.
| Ledger | Account | Type | Category | Name |
| BALANCE | CASH AT BANK | CURRENT | ASSET | Bank Balance |
| BALANCE | DEPOSITS | CURRENT | ASSET | Cash Receipt Clearing |
| BALANCE | DEPOSITS EFT | CURRENT | ASSET | EFTPOS Clearing |
| BALANCE | PPS TAX | CURRENT | LIABILITY | Provision |
| BALANCE | PPS TAX DB | CURRENT | ASSET | Tax Withheld by Clients |
| BALANCE | STOCK ADJUST | CURRENT | ASSET | Write Off |
| BALANCE | STOCK TAKE | CURRENT | ASSET | Variations |
| BALANCE | PAY CLEARING | CURRENT | LIABILITY | Net Payroll Clearing |
| BALANCE | GROUP TAX | CURRENT | LIABILITY | Provision for Taxation |
| BALANCE | SUPER (SGC) | CURRENT | LIABILITY | Provision for Superannuation |
| TRADING | SUPER (SGC) | 'INDIRECT | EXPENSE | Employer Superannuation |
| TRADING | COST OF SALE | DIRECT | COST | Cost of Goods or Services |
| TRADING | SALES | DIRECT | SALES | Revenue |
| TRADING | SURCHARGE | DIRECT | SALES | Surcharge - Extra Processing |
| TRADING | DISCOUNT DB | DIRECT | COST | Settlement Discount |
| TRADING | DISCOUNT CR | DIRECT | INCOME | Settlement Discount |
| TRADING | STOCK ADJUST | DIRECT | COST | Write Off |
| TRADING | STOCK REVALU | DIRECT | COST | Standard Cost & Residuals |
| TRADING | STOCK TAKE | DIRECT | COST | Stock Take Journals |
| TRADING | DISCOUNT | DIRECT | COST | Sales Invoice Discount |
| BALANCE | TIME COST | CURRENT | LIABILITY | Time Cost Provision |
| BALANCE | CASH FOREX | CURRENT | ASSET | Foreign Currency Balance |
| TRADING | ROUNDING | DIRECT | COST | Five Cent Rounding |
| BALANCE | ADJUSTMENTS | CURRENT | PROPRIETOR | Imbalances Etc |
| BALANCE | RETENTIONS | CURRENT | ASSET | Retentions by Debtors |
| BALANCE | EFT CLEARIN | CURRENT | LIABILITY | Electronic Payments |
| BALANCE | JOURNALS | CURRENT | LIABILITY | General Ledger Posting |
| TRADING | VARIATIONS | DIRECT | COST | Variations from Standard Cost |
| BALANCE | ADD ON COST | CURRENT | LIABILITY | Extra Landed Cost |
| TRADING | PRODUCTION | DIRECT | COST | Production Clearing |
| BALANCE | GST | CURRENT | LIABILITY | Goods & Services Tax |
| TRADING | FREIGHT IN | DIRECT | COST | Freight Charged by Suppliers |
| TRADING | FREIGHT OUT | DIRECT | INCOME | Freight Charged to Customers |
| BALANCE | Company.CREDITORS | CURRENT | CLEARING | Creditors Branch Loan A/c |
| BALANCE | Company.DEBTORS | CURRENT | CLEARING | Debtors Branch Loan A/c |
| BALANCE | Company.JOURNALS | CURRENT | CLEARING | Journals Branch Loan A/c |
| BALANCE | Company.PAYROLL | CURRENT | CLEARING | Payroll Branch Loan A/c |
About This Screen
| Field | Enterable? | Instructions |
| Ledger | Yes | Type in, or search for (using the F12 button), a main ledger key from the set BALANCE, DEBTORS, INVENTORY, PAYROLL, TRADING, WIP. |
| Main | Yes | Type in the Key of the account. |
| Type | Yes | Type in, or search for (using the F12 button), an account type from the set CURRENT, DIRECT, INDIRECT, INTANGIBLE, NON CURRENT, TANGIBLE. |
| Category | Yes | Type in, or search for (using the F12 button), an account category from the set ASSET, COST, EXPENSE, INCOME, LIABILITY, PROPRIETOR, SALES. |
| Taxable | Yes | Tick this field if this account will have GST included in its entries. |
| Name | Yes | Type in the long name for the account. This is used for presentation in reports. |
| Miscellaneous | Yes | Tick this field to hide this account in the Profit and Loss report. |
| Currency | Yes | Type in, or search for (using the F12 button), the key for the foreign exchange currency. |
| Export Code | Yes | Type in an old-fashioned numeric code for use in exporting to Taxation Accounting packages such as Solution 6. |
From Here
This information is used by LILAC 3 in the formatting and structure of many financial reports. In addition to running these reports, you may also establish Chart of Sub Accounts via the Documents - Chart of Sub Accounts document.