brotherton-erpnext/erpnext/accounts
2023-01-17 08:06:30 +05:30
..
accounts_dashboard/accounts
custom style: format code with black 2022-03-28 18:52:46 +05:30
dashboard_chart
dashboard_chart_source perf: use get_cached_value instead of db.get_value in accounts module 2022-11-03 13:38:48 +05:30
doctype chore: Typo in payment reconciliation (#33686) 2023-01-17 08:06:30 +05:30
form_tour fix: minor onboarding fixes 2022-01-18 18:38:59 +05:30
module_onboarding/accounts fix(minor): move variants to separate tab (#31354) 2022-06-15 16:08:05 +05:30
notification
number_card
onboarding_step fix(minor): move variants to separate tab (#31354) 2022-06-15 16:08:05 +05:30
page
print_format fix: server error while viewing gst e-invoice 2022-04-04 14:40:07 +05:30
print_format_field_template
report fix(minor): Label updates in Statement of Accounts (#33639) 2023-01-16 14:03:54 +05:30
test fix: update payment entry references (#33274) 2023-01-02 08:55:12 +05:30
workspace/accounting fix: add Lower Deduction Certificate to the Accounting workspace for now 2022-06-24 15:12:43 +05:30
__init__.py
deferred_revenue.py fix: Deferred revenue date comparison (#33515) 2023-01-03 17:51:41 +05:30
general_ledger.py refactor: Exchange rate revaluation to handle accounts with zero account balance (#33165) 2023-01-02 14:33:14 +05:30
party.py fix: remove cache param 2022-11-03 14:36:48 +05:30
README.md docs: specification of payment ledger 2022-06-17 17:57:07 +05:30
test_party.py style: format code with black 2022-03-28 18:52:46 +05:30
utils.py perf: improve reconciliation speed on JE's with 1000's of rows 2023-01-15 17:51:46 +05:30

Accounts module contains masters and transactions to manage a traditional double entry accounting system.

Accounting heads are called "Accounts" and they can be groups in a tree like "Chart of Accounts"

Entries are:

  • Journal Entries
  • Sales Invoice (Itemised)
  • Purchase Invoice (Itemised)

All accounting entries are stored in the General Ledger

Payment Ledger

Transactions on Receivable and Payable Account types will also be stored in Payment Ledger. This is so that payment reconciliation process only requires update on this ledger.

Key Fields

Field Description
account_type Receivable/Payable
account Accounting head
party Party Name
voucher_no Voucher No
against_voucher_no Linked voucher(secondary effect)
amount can be +ve/-ve

Design

debit and credit have been replaced with account_type and amount. against_voucher_no is populated for all entries. So, outstanding amount can be calculated by summing up amount only using against_voucher_no.

Ex:

  1. Consider an invoice for ₹100 and a partial payment of ₹80 against that invoice. Payment Ledger will have following entries.
voucher_no against_voucher_no amount
SINV-01 SINV-01 100
PAY-01 SINV-01 -80
  1. Reconcile a Credit Note against an invoice using a Journal Entry

An invoice for ₹100 partially reconciled against a credit of ₹70 using a Journal Entry. Payment Ledger will have the following entries.

voucher_no against_voucher_no amount
SINV-01 SINV-01 100
CR-NOTE-01 CR-NOTE-01 -70
JE-01 CR-NOTE-01 +70
JE-01 SINV-01 -70