General Ledger Accounts

This section displays information about the accounts/sub-accounts/analytical accounts used by the business entity for conducting business activities, specifying for each account, sub-account, and analytical account their numbers, names, dates of creation of accounting records (accounts/sub-accounts/analytical accounts), and the expanded balance at the beginning and end of the period, broken down by debit and credit.

Account numbers and names of accounts/sub-accounts/analytical accounts are displayed in the system according to the Chart of Accounts of the business entity, but accounts must be exported according to the Standard Chart of Accounts approved by the Order of the Ministry of Finance of Ukraine dated 30.11.1999 No. 291. Therefore, accounts must be mapped to the standard account number (StandardAccountID), account class (GroupingCategory), and synthetic account number (first-order account) (GroupingCode). Account mapping must be configured on the GL Account Mapping page.

Note Only GL accounts where the Exclude from SAF-T setting is disabled on the account card are exported to the table.

The data source for trial balance/turnover data is the General Ledger Entries table. When creating the preview table, the following fields are populated:

Field	Description	Source
Account Code	Specifies the number of the account/sub-account/analytical account according to the chart of accounts of the business entity.	GL Account No.
Account Name	Specifies the name of the account/sub-account/analytical account according to the chart of accounts of the enterprise.	GL Account Name.
Standard Account ID	Specifies the number of the account/sub-account according to the table of accounts for recording assets, capital, liabilities, and business transactions of enterprises and organizations.	Standard Account No. from the GL Account Mapping directory.
Account Category	Specifies the account class according to the standard chart of accounts.	Standard Account Category No. from the GL Account Mapping directory.
Account Grouping Code	Specifies the synthetic account number (first-order account) according to the standard chart of accounts.	Determined by the first two digits of the Standard Account ID.
Account Creation Date	Specifies the date of account creation (account/sub-account/analytical account) using the software used by the business entity.	Creation date of the GL Account Card in the system.
Opening Debit Balance	Specifies the balance on the debit account/sub-account/analytical account at the beginning of the period (expanded balance).	In GL entries, the difference between debit and credit amounts is calculated as of the report start date; populated if the value is positive.
Opening Credit Balance	Specifies the balance on the credit account/sub-account/analytical account at the beginning of the period (expanded balance).	In GL entries, the difference between debit and credit amounts is calculated as of the report start date; populated if the value is negative.
Debit Turnover	Specifies the sum of debit entries for the account/sub-account/analytical account for the period.	In GL entries, the sum of debit values is calculated for the report period. A search is performed for amounts by accounts in GL Account Mapping with a filter by GL Account Mapping Code, a filter on the Standard Account No. field, and a filter — Exclude from SAF-T = No. For each found record, the corresponding account is searched in GL Account Mapping by GL Account No., and a filter by Global Dimensions is applied to the found accounts.
Credit Turnover	Specifies the sum of credit entries for the account/sub-account/analytical account for the period.	In GL entries, the sum of credit values is calculated for the report period. A search is performed for amounts by accounts in GL Account Mapping with a filter by GL Account Mapping Code, a filter on the Standard Account No. field, and a filter — Exclude from SAF-T = No. For each found record, the corresponding account is searched in GL Account Mapping by GL Account No., and a filter by Global Dimensions is applied to the found accounts.
Closing Debit Balance	Specifies the balance on the debit account/sub-account/analytical account at the end of the period (expanded balance).	In GL entries, the difference between debit and credit amounts is calculated as of the report end date; populated if the value is positive.
Closing Credit Balance	Specifies the balance on the credit account/sub-account/analytical account at the end of the period (expanded balance).	In GL entries, the difference between debit and credit amounts is calculated as of the report end date; populated if the value is negative.