GLEntry Posting Reference

This reference explains which business events post to GLEntry, which documents remain operational only, which accounts move, and which posting date the dataset uses.

Students can use it with the process guides and Schema Reference to understand how source documents turn into accounting results.

Non-Posting Documents

These documents are generated for process analysis but do not create GLEntry rows:

• SalesOrder
• SalesOrderLine
• ServiceEngagement
• ServiceEngagementAssignment
• ServiceTimeEntry
• ServiceBillingLine
• PurchaseRequisition
• PurchaseOrder
• PurchaseOrderLine
• BillOfMaterial
• BillOfMaterialLine
• WorkCenter
• WorkCenterCalendar
• Routing
• RoutingOperation
• WorkOrder
• WorkOrderOperation
• WorkOrderOperationSchedule
• ShiftDefinition
• EmployeeShiftAssignment
• TimeClockEntry
• AttendanceException
• PayrollPeriod
• LaborTimeEntry
• FixedAsset
• FixedAssetEvent
• DebtAgreement
• DebtScheduleLine

Posting Matrix

Event	Source tables	Posting date used	Debit	Credit
Opening balance journal	JournalEntry plus seeded GL rows	2026-01-01	Asset accounts and selected opening balances	Liability, equity, contra-asset balances, and retained earnings plug
Rent	JournalEntry plus seeded GL rows	First business day of month	6070 Warehouse Rent or 6080 Office Rent	1010 Cash and Cash Equivalents
Utilities	JournalEntry plus seeded GL rows	Last business day of month	6090 Utilities Expense	1010 Cash and Cash Equivalents
Factory overhead	JournalEntry plus seeded GL rows	Last business day of month	1090 Manufacturing Cost Clearing, or 5080 Manufacturing Variance when the month has no capitalizable direct labor	1010 Cash and Cash Equivalents
Depreciation	JournalEntry plus seeded GL rows, supported by FixedAsset	Last calendar day of month	1090 for manufacturing equipment or 6130 for warehouse, office, and showroom assets	accumulated depreciation accounts such as 1150, 1160, 1170, and 1186
Debt reclass	JournalEntry plus FixedAssetEvent	linked CAPEX invoice approval date, or asset event date when approval metadata is unavailable	2010 Accounts Payable	2110 Notes Payable
Debt principal payment	JournalEntry plus DebtScheduleLine	PaymentDate	2110 Notes Payable	1010 Cash and Cash Equivalents
Interest payment	JournalEntry plus DebtScheduleLine	PaymentDate	7030 Interest Expense	1010 Cash and Cash Equivalents
Asset disposal	JournalEntry plus FixedAssetEvent	EventDate	cash proceeds when present, accumulated depreciation, and any loss on disposal	gross fixed-asset account and any gain on disposal
Month-end accrual	JournalEntry plus seeded GL rows	Last business day of month	selected operating expenses	2040 Accrued Expenses
Accrual adjustment	JournalEntry plus seeded GL rows	First business day on or after the linked invoice approval date for invoice-linked residuals, or a rare later cleanup date for stale uninvoiced accruals	2040 Accrued Expenses	original accrued expense account
Freight settlement	JournalEntry plus seeded GL rows	First business day of month	2040 Accrued Expenses	1010 Cash and Cash Equivalents
Shipment	Shipment, ShipmentLine	ShipmentDate	Item COGS account and 5050 Freight-Out Expense	Item inventory account and 2040 Accrued Expenses for outbound freight
Sales invoice	SalesInvoice, SalesInvoiceLine	InvoiceDate	Accounts receivable	Item revenue account, 4050 Freight Revenue, and sales tax payable
Design-service invoice	SalesInvoice, SalesInvoiceLine, ServiceBillingLine	InvoiceDate	Accounts receivable	4080 Sales Revenue - Design Services and sales tax payable
Cash receipt	CashReceipt	ReceiptDate	Cash	2060 Customer Deposits and Unapplied Cash
Cash receipt application	CashReceiptApplication	ApplicationDate	2060 Customer Deposits and Unapplied Cash	Accounts receivable
Sales return	SalesReturn, SalesReturnLine	ReturnDate	Item inventory account	Item COGS account
Credit memo	CreditMemo, CreditMemoLine	CreditMemoDate	4060 Sales Returns and Allowances, optional 4050 Freight Revenue reversal, and sales tax payable reversal	Accounts receivable or 2060 Customer Deposits and Unapplied Cash
Customer refund	CustomerRefund	RefundDate	2060 Customer Deposits and Unapplied Cash	Cash
Sales commission accrual	SalesCommissionAccrual	AccrualDate, aligned to invoice date	6290 Sales Commission Expense	2034 Sales Commission Payable
Sales commission adjustment	SalesCommissionAdjustment	AdjustmentDate, aligned to credit memo date	2034 Sales Commission Payable	6290 Sales Commission Expense
Sales commission payment	SalesCommissionPayment	PaymentDate	2034 Sales Commission Payable	Cash
Goods receipt	GoodsReceipt, GoodsReceiptLine	ReceiptDate	Item inventory account	2020 Goods Received Not Invoiced
Material issue	MaterialIssue, MaterialIssueLine	IssueDate	1046 Inventory - Work in Process	1045 Inventory - Materials and Packaging
Production completion	ProductionCompletion, ProductionCompletionLine	CompletionDate	1040 Inventory - Finished Goods	1046 Inventory - Work in Process and 1090 Manufacturing Cost Clearing
Work-order close	WorkOrderClose	CloseDate	or credit 5080 Manufacturing Variance depending on sign	offset 1046 or 1090 residual balances
Payroll register	PayrollRegister, PayrollRegisterLine	ApprovedDate	Salary and wage expense by nonmanufacturing cost center, 6060 nonmanufacturing payroll burden, 1090 capitalizable manufacturing labor plus related burden, and 5080 noncapitalizable manufacturing payroll in no-direct-labor months	2030 Accrued Payroll, 2031 Payroll Tax Withholdings Payable, 2032 Employer Payroll Taxes Payable, 2033 Employee Benefits and Other Deductions Payable
Payroll payment	PayrollPayment	PaymentDate	2030 Accrued Payroll	Cash
Payroll liability remittance	PayrollLiabilityRemittance	RemittanceDate	2031, 2032, or 2033	Cash
Purchase invoice	PurchaseInvoice, PurchaseInvoiceLine	ApprovedDate	For receipt-matched inventory lines: GRNI cleared at matched receipt-line basis, purchase variance when needed, and nonrecoverable tax to variance. For capitalized CAPEX lines: the linked fixed-asset gross account such as 1110, 1120, 1130, or 1185. For accrued-service lines: 2040 up to the linked accrued amount and expense for any excess above the estimate; any invoice shortfall is reversed later through a linked accrual adjustment.	Accounts payable and purchase variance when needed
Disbursement	DisbursementPayment	PaymentDate	Accounts payable	Cash
Year-end close: P&L to income summary	JournalEntry plus seeded GL rows	YYYY-12-31	Revenue or expense balances needed to close annual P&L accounts	8010 Income Summary
Year-end close: income summary to retained earnings	JournalEntry plus seeded GL rows	YYYY-12-31	8010 Income Summary or 3030 Retained Earnings depending on sign	offset retained earnings or income summary

Core Control Accounts

Account number	Meaning
1010	Cash and cash equivalents
1020	Accounts receivable
1040	Inventory - finished goods
1045	Inventory - materials and packaging
1046	Inventory - work in process
1090	Manufacturing cost clearing
1185	Manufacturing equipment
1186	Accumulated depreciation - manufacturing equipment
2010	Accounts payable
2020	Goods Received Not Invoiced
2030	Accrued payroll
2031	Payroll tax withholdings payable
2032	Employer payroll taxes payable
2033	Employee benefits and other deductions payable
2034	Sales commission payable
2040	Accrued expenses
2050	Sales tax payable
2060	Customer deposits and unapplied cash
2110	Notes payable
4050	Freight revenue
4060	Sales returns and allowances
5050	Freight-out expense
5080	Manufacturing variance
6290	Sales commission expense
7020	Gain or loss on asset disposal
7030	Interest expense
3030	Retained earnings
5060	Purchase price variance
8010	Income summary

Source Traceability

Each operational posting written to GLEntry includes:

• VoucherType
• VoucherNumber
• SourceDocumentType
• SourceDocumentID
• SourceLineID
• PostingDate
• FiscalYear
• FiscalPeriod

For design services, SourceDocumentType = 'SalesInvoice' and SourceLineID = SalesInvoiceLineID still hold the revenue trace. ServiceBillingLine is the extra bridge that explains which approved hours created that invoice line.

Sales commissions are a separate O2C payable, not payroll. SalesCommissionAccrual rows use SalesInvoiceLine.LineTotal as the commission base, credit-memo clawbacks use SalesCommissionAdjustment, and monthly settlements use SalesCommissionPayment.