General Ledger

What it does

gl is a generic, standards-aligned General Ledger. You define a chart of accounts mapped to statement categories, post balanced journal entries, and the platform's ledger-registry trait automatically maintains a movement journal and a period balance register — no hand-written balance arithmetic, triggers, or stored procedures. Financial statements read straight off the register.

It is a regular installable module: use it as-is, fork it, or replace it with your own ledger. Nothing in the platform hard-codes gl.

---

Highlights

• Hierarchical chart of accounts — self-referencing account tree, mapped to statement (Balance Sheet / Income Statement), section (Asset/Liability/Equity/Income/Expense) and normal_balance. Control accounts (AR/AP/Inventory) flag their owning module.
• Classic double-entry journals — T-account lines with debit/credit, enforced balanced before posting, auto-numbered (JE-2026-00001, yearly reset).
• Automatic posting — the ledger-registry trait posts a balanced entry into posting (movement detail) and balance_register (opening/turnover/closing per account × period × dimension).
• Period & year close — closing carries balances forward; year-end generates a balanced draft closing entry that lands the net result in Retained Earnings.
• VAT register — a second register on each entry tracks VAT by tax period independently of the accounting period, so closing the tax period freezes only VAT fields.
• Analytics dimensions — every posting and balance row carries up to three dimensions (cost centre / project / counterparty) for sliced reporting.
• Financial statements — Trial Balance, Balance Sheet, Income Statement, Account Ledger, plus the Income Statement matrix.

---

The Income Statement matrix

The headline report. Accounts × periods, with the net per cell computed as credit − debit, so income accounts read positive and expense accounts negative. A plain signed-sum rollup turns the account tree into subtotals (Gross Profit, Operating Expenses) and the grand total into Net Income — with no special sign logic anywhere in the engine.

On top of the figures, computed rows add the ratios a real income statement needs — Gross Margin %, OpEx % of Revenue — each defined as a formula over other rows and evaluated per period (read-only).

Features: tree subtotals · accounting-style negatives (parentheses + red) · hide-empty periods · From/To period range · drill-through from any cell to its source movements · computed ratio rows.

A computed row is pure view config — { "label": "Gross Margin %", "refs": { "gp": "…", "rev": "…" }, "formula": "[gp] / [rev] * 100" }. See docs/ui/matrix-computed-rows.md.

---

Data model

Entity	Purpose	Key fields
account_category	Statement-mapping layer for accounts	statement, section, normal_balance
account	Hierarchical chart of accounts	account_code, account_name, parent, statement, section, is_postable, is_control
accounting_period	Monthly periods ({yyyy}-{MM})	period_key, closed
journal	Logical journal groupings	code, name
journal_entry	Balanced entry header (auto-numbered)	entry_number, entry_date, total_debit/credit, is_balanced
journal_entry_line	T-account lines	account, debit_amount, credit_amount, 3 dimensions, tax fields
posting	GL movement detail (register)	source, account, period, debit/credit, dimensions
balance_register	Period balances (register)	account × period × dims, opening/turnover/closing, pl_amount
tax_period	VAT periods	period, closed
tax_balance	VAT register	box totals

---

Views & reports

• Master data: Accounts, Account Categories, Journals, Periods
• Ledger: Journal Entries (with lines), Postings, Balance Register
• Reports: Trial Balance · Balance Sheet · Income Statement · Account Ledger · Income Statement Matrix · Income Statement Pivot

Actions

• Close Period — carries closing balances to the next period.
• Close Year — generates a balanced draft year-end closing entry into Retained Earnings.