Accounting Overview

Accounting Overview

The accounting module provides resources for managing financial transactions and records in the system. It includes general ledger accounts, journal entries, tax codes, reconciliations, and period locks, all designed to meet Norwegian accounting standards.

Core Components

General Ledger Accounts

General ledger accounts are the foundation of the accounting system, used to categorize and track different types of financial transactions. Each account represents a specific category of transactions:

  • Asset accounts (bank accounts, accounts receivable)
  • Liability accounts (accounts payable, loans)
  • Income accounts (sales, interest income)
  • Expense accounts (rent, utilities, salaries)

Learn more about General Ledger Accounts →

Journal Entries

Journal entries record financial transactions in the system. Each entry consists of one or more lines that represent the movement of value between accounts, ensuring that debits equal credits:

  • Regular transactions (sales, purchases, payments)
  • Adjusting entries (corrections, accruals)
  • Closing entries (period-end adjustments)

Learn more about Journal Entries →

Journal Entry Lines

Journal entry lines represent the individual debit and credit transactions within journal entries. The lines endpoint provides advanced querying capabilities to search and filter transactions across multiple journal entries, useful for:

  • Account reconciliation
  • Transaction research
  • Financial analysis
  • Audit trails

Learn more about Journal Entry Lines →

Tax Codes

Tax codes define the various tax rates and categories used in financial transactions. They are essential for:

  • Calculating VAT and other taxes
  • Tax reporting and compliance
  • Managing tax accounts
  • Handling different tax jurisdictions

Learn more about Tax Codes →

Reconciliations

Reconciliations are used to match and verify financial transactions across different accounts or statements. They help:

  • Ensure accounting accuracy
  • Track cleared transactions
  • Identify discrepancies
  • Maintain financial controls

Learn more about Reconciliations →

Period Locks

Period locks are used to prevent modifications to accounting data in closed periods. They help:

  • Maintain data integrity
  • Ensure compliance with accounting regulations
  • Prevent unauthorized changes to historical records
  • Support audit requirements

Learn more about Period Locks →

Financial Reports

The system provides comprehensive financial reporting capabilities that follow Norwegian accounting standards:

  • Balance Sheet reports
  • Income Statement (Profit & Loss) reports
  • VAT reports for tax authorities
  • Trial Balance reports
  • General Ledger reports
  • Accounts Payable/Receivable aging reports
  • SAF-T Financial exports

Reports can be generated in multiple formats (Excel, HTML, PDF) and support filtering by dimensions and date ranges.

Learn more about Reports →

Resource Relationships

The accounting resources are interconnected in the following ways:

  • Journal entries contain multiple journal entry lines
  • Journal entry lines reference general ledger accounts and tax codes
  • Tax codes reference general ledger accounts for tax posting
  • Reconciliations link to journal entry lines to track cleared transactions
  • General ledger accounts may have mandatory dimensions that must be specified on journal entry lines
  • Period locks affect the ability to create or modify journal entries in locked periods

Common Operations

Common accounting operations include:

  1. Creating journal entries for financial transactions
  2. Querying journal entry lines for specific accounts or date ranges
  3. Reconciling transactions with bank statements or other records
  4. Managing tax codes and rates
  5. Reviewing account balances and transaction history
  6. Setting period locks to prevent modifications to closed periods
  7. Generating financial reports and statements

Each resource’s documentation provides detailed information about available endpoints, query parameters, and response formats.

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