Chart of Accounts
Every asset, liability, equity, income and expense account in one list. Add, rename, recode and archive accounts by editing the table directly.
The chart of accounts is the list of accounts your money moves between: assets, liabilities, equity, income and expenses. Every transaction posts to accounts on this list, so it shapes what your reports can show.
Lejr starts you with a chart based on your business type. You can change it from there.
Working with your accounts
- Find an account
Use the type tabs, or search by code, name or sub-type. Filters → Display columns shows or hides columns.
- Add an account
Click New account and give it a name and type. Leave the code blank and Lejr assigns one. The normal balance follows from the type.
- Edit an account
Open the account and use its Details tab to change the code, name, sub-type, group or description. Type and normal balance are fixed once the account exists.
- Archive what you no longer use
Archiving hides an account from pickers and leaves its posted entries as they are. Turn on Show archived in Filters to see archived accounts. Core accounts can't be archived.
Archive instead of delete
An account with postings is part of your history. Deleting it would change what earlier periods report, so Lejr only lets you delete an account that has never been posted to. Archive the rest.
Structure it for your reports
Statements list accounts in code order. Numbering with gaps (6100, 6200, 6300) leaves room to add accounts later. Manage groups lets several accounts share one subtotal line on the statements.
Good to know
- Assets and expenses are debit-normal. Liabilities, equity and income are credit-normal.
- Renaming an account changes it everywhere, including on posted entries. It's one record, not a label copied onto each entry.
Common questions
- Can I delete an account I created by mistake?
- Yes, if nothing has posted to it. Otherwise archive it.
- What's the difference between type and sub-type?
- Type (asset, liability, equity, income, expense) drives the accounting. Sub-type is a finer grouping for presentation, such as Cash / Bank or Fixed Asset.