gl_accounts

source

The chart of accounts.

Definition

One row per GL account — code, name, type/subtype, normal balance. Control accounts are the AR/AP balances the subledgers must tie to (subledger_ties_to_gl invariant).

10 of 10

Column

Description

Tests · PII

gl_account_id

Primary key — BIGSERIAL on the source.

2 tests

account_code

Account code (e.g. `4000`). Unique.

2 tests

name

Account name (renamed to `account_name` in staging).

account_type

Top-level type — `asset` / `liability` / `equity` / `revenue` / `expense`.

1 test

account_subtype

Finer classification (e.g. `cash`, `accounts_receivable`, `cogs`). Nullable.

normal_balance

Side that increases the account — `debit` / `credit`.

1 test

is_control_account

True for AR/AP control accounts.

is_active

True for active accounts.

created_at

Row insert timestamp in the source DB.

updated_at

Row update timestamp in the source DB.