GLEntry Posting Reference

This reference explains how business events reach GLEntry, which records support those postings, which accounts move, and which posting dates apply. Start with the four posting routes and classify the selected event before retrieving its accounting evidence.

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

Non-Posting Documents

The following tables do not originate an independent additional posting under their own table-name source label. Some describe commitments or operational support. Others, including FixedAssetEvent and DebtScheduleLine, document accounting events carried through linked journals. Non-posting does not mean no accounting relevance. Inspect the event and its actual posting route before concluding that no accounting effect occurred.

• 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

Journal-Mediated Accounting Events

FixedAssetEventID = 14 is an acquisition event dated July 18, 2024. Its stored JournalEntryID = 103 identifies a Debt Reclass journal. Retrieve GLEntry with SourceDocumentType = 'JournalEntry' and SourceDocumentID = 103. Its complete two-row voucher debits Accounts Payable (2010) and credits Notes Payable (2110) for 360,000.00. The event's own source label has no separate posting, but the linked journal changes the liability classification.

DebtScheduleLineID = 1, dated August 1, 2024, stores JournalEntryID = 121. That complete two-row voucher debits Notes Payable and credits Cash for principal of 6,553.95. The schedule also records 2,025.00 interest within a total payment of 8,578.95. The principal journal alone cannot establish the full payment's accounting. Inspect the separate interest journal before making that broader claim.

For either example, first inspect the source row and its journal link. In Excel, import the relevant source table and JournalEntry into separate filtered queries, then filter GLEntry by the journal source type and ID. In SQL, reuse the complete-voucher retrieval method with the same paired filters. Keep the operational event date and actual posting date separately in your evidence template.

Practice a second posting-route explanation

After tracing the acquisition event, use schedule line 1 without copying the acquisition's account explanation. First predict whether the payment changes AP, notes payable, or expense. If you need a hint, follow its stored journal key and read the journal's entry type before inspecting the accounts. The principal voucher reduces notes payable and cash. It does not recognize the schedule's interest. A balanced principal voucher supports that narrower conclusion, even though more evidence is needed for the full scheduled payment.

Posting Matrix

Event	Source tables	Posting date used	Debit	Credit
Opening balance journal	JournalEntry plus seeded GL rows	2024-01-01	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	Credit-balance P&L accounts; 8010 Income Summary for the balancing amount when there is a net loss	Debit-balance P&L accounts, including expenses and contra-revenue; 8010 Income Summary for the balancing amount when there is net income
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.

PayrollSummary Register Summaries

PayrollSummary is a ledger source label, not a table. Payroll-register postings summarize employee register facts by payroll period, cost center, and account. A summary ledger line represents several employee records rather than a PayrollRegisterID foreign-key relationship in SourceDocumentID.

Released posting	VoucherType / SourceDocumentType	Source identifier and grain
Register recognition, such as PRS-0001-001	PayrollSummary / PayrollSummary	Constructed register-summary ID; ledger amounts grouped by period, cost center, and account
Employee payment, such as PRPAY-2024-000002	PayrollPayment / PayrollPayment	SourceDocumentID = PayrollPayment.PayrollPaymentID; follow its PayrollRegisterID to the employee register

For a register summary, this release uses:

SourceDocumentID = 1,000,000 + PayrollPeriodID × 1,000 + CostCenterID
VoucherNumber = PRS-<four-digit period>-<three-digit cost center>

Thus PRS-0001-001 means period 1, cost center 1, and constructed source ID 1001001. This encoding identifies a period/cost-center summary. Never join it directly to PayrollRegister.PayrollRegisterID. SourceLineID is null because no single employee register line represents the summary. A null value therefore does not establish missing payroll support.

Aggregate the employee facts first, aggregate the relevant ledger account separately, then compare the two results at period/cost-center grain. Joining each register row to every voucher line before summing would repeat net pay.

WITH register_totals AS (
    SELECT PayrollPeriodID, CostCenterID, COUNT(*) AS RegisterRows,
           ROUND(SUM(NetPay), 2) AS RegisterNetPay
    FROM PayrollRegister
    WHERE PayrollPeriodID = 1 AND CostCenterID = 1
    GROUP BY PayrollPeriodID, CostCenterID
), ledger_totals AS (
    SELECT g.SourceDocumentID, g.CostCenterID,
           ROUND(SUM(g.Credit - g.Debit), 2) AS AccruedPayrollCredit
    FROM GLEntry AS g
    JOIN Account AS a ON a.AccountID = g.AccountID
    WHERE g.VoucherType = 'PayrollSummary'
      AND g.SourceDocumentType = 'PayrollSummary'
      AND g.VoucherNumber = 'PRS-0001-001'
      AND a.AccountNumber = 2030
    GROUP BY g.SourceDocumentID, g.CostCenterID
)
SELECT r.PayrollPeriodID, r.CostCenterID, r.RegisterRows,
       r.RegisterNetPay, l.AccruedPayrollCredit,
       ROUND(r.RegisterNetPay - l.AccruedPayrollCredit, 2) AS Difference
FROM register_totals AS r
JOIN ledger_totals AS l
  ON l.SourceDocumentID = 1000000 + r.PayrollPeriodID * 1000 + r.CostCenterID
 AND l.CostCenterID = r.CostCenterID;

The result has three register rows, net pay 23,489.30, a 2030 credit of 23,489.30, and difference 0.00. This compares net pay only. The complete six-line voucher also recognizes gross-pay expense, employer expense, and the other payroll liabilities, with debits and credits each totaling 31,560.24.

Payments retain detailed PayrollPayment source IDs and null SourceLineID. Do not apply the register-summary formula to them. A ledger source label does not guarantee that its referenced record exists: some payment evidence is missing, so test the relationship before concluding that the source trail is complete. Continue with Follow Hours into Payroll to distinguish recognition, employee payment, and liability remittance.

Annual Closing Directions

Closing reverses each P&L account's annual balance. Debit a credit-balance account and credit a debit-balance account. A debit-balance contra-revenue account such as 4060 Sales Returns and Allowances therefore receives a closing credit, as does a debit-balance expense. The balancing amount goes to 8010 Income Summary: a credit for net income or a debit for net loss. The released journal combines these P&L closing lines and the net Income Summary line in one voucher rather than creating a separate Income Summary line for every account.

For example, JournalEntryID = 846, voucher JE-2024-000265, is dated December 31, 2024. These are four selected evidence rows, not the complete voucher:

Account	Debit	Credit	Closing explanation
4010 Sales Revenue - Furniture	15,673,061.54	0.00	Reverse a credit-balance revenue account
4060 Sales Returns and Allowances	0.00	145,655.35	Reverse a debit-balance contra-revenue account
6070 Rent Expense - Warehouse	0.00	268,131.51	Reverse a debit-balance expense account
8010 Income Summary	0.00	5,110,308.27	Record the net income transferred by the combined close

The excerpt does not balance by itself. Check the complete source-type-and-ID population:

SELECT VoucherNumber, COUNT(*) AS LedgerRows,
       ROUND(SUM(Debit), 2) AS TotalDebit,
       ROUND(SUM(Credit), 2) AS TotalCredit,
       ROUND(SUM(Debit - Credit), 2) AS Difference
FROM GLEntry
WHERE SourceDocumentType = 'JournalEntry' AND SourceDocumentID = 846
GROUP BY VoucherNumber;

All 42 ledger rows balance: total debits and credits are each 27,503,887.96, with difference 0.00. Balance establishes arithmetic equality at this scope without independently proving that every account or amount is appropriate. The later Income Summary-to-retained-earnings entry is a separate closing event, as shown in the matrix.