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General ledger

The general ledger (grootboek) is the complete, auditable record of every financial transaction in your organisation. Every time a bill is approved, an invoice is sent, a bank statement is reconciled, or a manual journal entry is posted, it ends up as one or more lines in the general ledger.

General ledger showing accounts list

What you see​

Each row in the general ledger is one account from your chart of accounts. The columns show:

ColumnMeaning
Account numberThe RGS account code (see RGS account numbering)
Account nameThe human-readable label
DebitTotal debit postings to this account in the selected period
CreditTotal credit postings to this account in the selected period
BalanceNet balance (debit minus credit, or credit minus debit depending on the account type)

Filter by period​

Use the date filter at the top of the page to restrict the view to a specific fiscal period. This is useful for period-end reporting and reconciliation.

Drill through to account detail​

Click any account row to open the account detail view, which lists every individual journal entry line posted to that account, with:

  • Date
  • Description (from the originating bill, invoice, or bank transaction)
  • Debit or credit amount
  • Running balance

This is the audit trail. Every entry is traceable back to its source document (supplier invoice, customer invoice, or bank statement).

Typical use cases​

  • Period-end check: verify that all revenue is posted to income accounts and all expenses to the correct cost accounts.
  • Audit support: drill into a specific account to show an auditor the individual transactions that make up the balance.
  • Reconciliation: compare the balance on account 10100 (bank) to the closing balance of your last imported bank statement.

Trial balance export​

From the general ledger list, click Actions → Export to download a trial balance in CSV format, suitable for import into your accountant's tools or for year-end reporting.