brotherton-erpnext/erpnext/accounts
2023-09-05 18:50:53 +05:30
..
accounts_dashboard/accounts
custom style: format code with black 2022-03-28 18:52:46 +05:30
dashboard_chart fix: Default fiscal year in accounting, buying and sellingcharts 2023-07-19 13:17:12 +05:30
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 refactor: gain/loss should use same posting date as payment 2023-09-04 21:40:40 +05:30
form_tour fix: replace quotation with invoice in first onboarding (#35389) 2023-05-23 15:35:55 +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 feat: change print format to reflect doctype changes 2023-06-14 12:56:28 +05:30
print_format_field_template
report fix: remove tax category from common fields 2023-09-05 18:50:53 +05:30
test fix: account payable currency and value (#36859) 2023-09-02 13:08:08 +05:30
workspace/accounting feat(ux): account workspace number cards 2023-08-10 17:46:35 +05:30
__init__.py
deferred_revenue.py fix: incorrect usage get_cached_value on single doctypes 2023-08-01 07:58:09 +05:30
general_ledger.py fix(demo): Default accounts for demo company 2023-08-24 17:58:51 +05:30
party.py fix: payment recon not showing payment entry when party_type is Student (#36920) 2023-09-05 12:00:54 +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 refactor: gain/loss should use same posting date as payment 2023-09-04 21:40:40 +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