> ## Documentation Index
> Fetch the complete documentation index at: https://docs.fusioncore.us/llms.txt
> Use this file to discover all available pages before exploring further.
# General Ledger (GL) Accounts
> Create GL Accounts to map every commerce transaction to a line in your chart of accounts, scoped to one Business Unit.
## Overview
A **General Ledger (GL) Account** is a single line in your chart of accounts — like a digital folder that tracks one category of an organization's financial activity, such as membership revenue or event expenses. Each GL Account is a record of the `FCORE_PAY__GL_Account__c` *custom object*.
Other commerce records point at GL Accounts so that every dollar — revenue, accounts receivable (A/R), deferred revenue, deposits, write-offs, and credits — is tagged to a ledger line. Finance reporting and period close depend on this mapping.
fusionCore does not post journal entries or debits and credits itself. There is no transactions object in fusionCore. It records the financial data — tagged by GL Account and Business Unit — that your external general-ledger system uses to post its own journal entries.
Each GL Account has a **Type** that classifies it (for example, Revenue or Expense) and belongs to exactly one **Business Unit** (one selling entity or financial division in your org).
## GL Account Types
The **Type** classifies a GL Account by its accounting category. fusionCore provides six fixed types, matching the main sections of a standard chart of accounts:
| Type | Normal accounting purpose | Typical examples |
| ---------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------------------------------------------------------------------------- |
| **Assets** | Resources the organization owns or is owed. Increases with a debit. | Cash and bank accounts; accounts receivable (A/R) — amounts owed on posted orders. |
| **Liability** | Amounts the organization owes to others or holds on their behalf. Increases with a credit. | Accounts payable; deferred (unearned) revenue; deposits held; sales tax payable. |
| **Fund Balance** | The organization's net assets — what remains after liabilities are subtracted from assets. The nonprofit/association equivalent of equity or retained earnings. Increases with a credit. | Unrestricted net assets; retained funds. |
| **Revenue** | Income the organization earns from its activities. Increases with a credit. | Membership dues; event fees; sponsorships; donations; grant revenue; publication sales. |
| **Expense** | Costs the organization incurs to operate. Increases with a debit. | Salaries and wages; event costs; marketing; technology and software; processing fees; scholarships awarded. |
| **Intercompany Due To / Due From** | Tracks balances between Business Units (or related entities) within your org, so each set of books stays balanced when money moves between them. A *Due To* balance is what one Business Unit owes another; a *Due From* balance is what it is owed. | Due To Foundation; Due From Association. |
These are categories for your chart of accounts. fusionCore tags each transaction to a GL Account and Business Unit; your external general-ledger system uses the **Type** to post the actual debits and credits.
## Prerequisites
* **Create the Business Unit first.** A GL Account requires a Business Unit, and a GL Account can be tied to only one Business Unit. See [Creating a Business Unit](/end-user-guides/accounting/business-units/creating-a-business-unit).
* Plan your chart of accounts. You typically need at least the revenue, A/R, deferred, deposit, write-off, and credit accounts that your Business Unit, Products, Payment Types, and Credits will reference.
## How to Create a GL Account
Click the **App Launcher**, type `GL Accounts`, and select it.
At the top right, click **New**.
* **GL Account Name** — required. For example, `Membership Dues Revenue`.
* **Business Unit** (`FCORE_PAY__Business_Unit__c`) — required. Select the Business Unit this account belongs to.
* **Type** (`FCORE_PAY__Type__c`) — required, with no default. Choose the type that matches the account's accounting category (see [GL Account Types](#gl-account-types) above).
* **Active** (`FCORE_PAY__Active__c`) — a checkbox that is **checked by default**. Leave it checked unless you want the account flagged inactive.
* **Description** (`FCORE_PAY__Description__c`) — optional.
Click **Save**.
Create the revenue, A/R, deferred, deposit, write-off, and credit accounts your org needs, each tied to the correct Business Unit.
After your GL Accounts exist, you can set them as defaults on the Business Unit (for example, **Default Credit Account** and **Default Write-Off Account**) and reference them on Products, Payment Types, and Credits.
## Limitations and Common Pitfalls
* **Business Unit is required even though the field may not look required.** The Business Unit field is not marked required at the field level, but a save is blocked if it is blank. A GL Account with no Business Unit cannot be saved.
* **One Business Unit per GL Account.** A GL Account cannot be linked to more than one Business Unit.
* **A GL Account's Business Unit must match where it is used as a default.** A Business Unit's **Default Credit Account** or **Default Write-Off Account** can only point at a GL Account whose own Business Unit is that same Business Unit (or is blank). This is enforced from both directions, so changing a GL Account's Business Unit while a Business Unit still uses it as a default-credit or write-off account is blocked. (This match check covers only the credit and write-off default accounts, not the Due From / Due To accounts.)
* **You cannot delete a Business Unit while GL Accounts reference it.** Reassign or remove the GL Accounts first.
* **Type values are fixed.** The six **Type** values come from the package and cannot be extended from setup. **Type** has no default value, so you must choose one.
* **Active is advisory.** Marking a GL Account inactive does not, by itself, stop it from being selected elsewhere; treat **Active** as a flag rather than a hard block.