Ledgers

When accounting is activated in the administration, you will have to create ledgers in order to have a balance sheet and a profit loss statement.

Creating ledgers and categories

Before creating ledgers, you first have to create categories, or ledger groups. Afterwards you can create a ledger that is added to a category. Two ledgers are required: Receivables and Profit account. Do not forget to enable the specific marks.

General ledger structure

The list of ledgers is also called general ledger structure. An example structure for association can be found below. When you separate turnover from costs for a specific event, but place them in the samen category, you will see its balance on the merged profit-loss statement.

Grootboek	Categorie / verdichting	Type	Positie	Marks
Receivables	Receivables	Balance sheet	Debit	✓
Current account (NLXXXX012345678)	Current assets	Balance sheet	Debit
Savings account (NLXXXX012345678)	Current assets	Balance sheet	Debit
Equity	Equity	Balance sheet	Credit
Profit account	Equity	Balance sheet	Credit	✓
Due default members	Due	Profit loss	Credit
Due extraordinary members	Due	Profit loss	Credit
Due studentmembers	Due	Profit loss	Credit
Sponsoring magazine	Sponsoring	Profit loss	Credit
Sponsoring borden	Sponsoring	Profit loss	Credit
Donations	Donations	Profit loss	Credit
Rent	General costs	Profit loss	Debit
Licenses	General costs	Profit loss	Debit
Event A, Ticketing	Event A	Profit loss	Credit
Event A, Costs	Event A	Profit loss	Debit