"General Ledger Accounts" holds the chart of accounts, read from `BUS_GL_ACCOUNTS_R`. It is the widest list of the product. ![[20260903-business-general-ledger-accounts.png]] Next to the company, the code and the name the list carries what the account is and what it defaults to: - "Blocked" and "Compress": whether the account is closed for new bookings and whether it is compressed in reporting; - "Short Name": the abbreviated name; - "Balance Side", "Balance Type" and "Type": debit or credit, balance sheet or profit and loss, and the kind of account; - "Reporting Group": the group the account is reported in; - "Use Cost Unit" and "Use Cost Centre": whether a booking on this account carries an analytical dimension; - the default cost centre and cost unit, each as a code and a name; - the default VAT code, as a code and a name. The defaults are what a booking on the account inherits when nothing else is stated; the value actually booked is on the transaction line. See [[General Ledger Transaction Lines]].