Accounts
The financial core — Chart of Accounts, GL Entry, invoices, payments, taxes, budgets and the receivable/payable ledgers.
The general ledger and everything that posts to it: invoices, payments, journals, taxes, pricing rules, POS, banking, budgeting and subscriptions. Largest module by entity count.
What it does
Accounts is the largest module in ERPNext and the destination of nearly every business document. Three transaction types carry the bulk of the work: Sales Invoice (what you bill customers), Purchase Invoice (what suppliers bill you) and Journal Entry (everything else). Each submitted transaction writes immutable rows into GL Entry, and party balances are tracked in Payment Ledger Entry. Nothing is ever edited in place — cancellations write reversals and corrections are new documents.
Key features
- Chart of Accounts — a per-company tree of
Accountrecords, with root types Asset, Liability, Income, Expense and Equity. - Invoicing — Sales Invoice and Purchase Invoice, plus POS Invoice, credit/debit notes (
is_return), and deferred revenue/expense schedules. - Payments — Payment Entry, Payment Request, Payment Order, Payment Reconciliation and Bank Transaction matching.
- Taxes — Sales/Purchase Taxes and Charges Templates, Item Tax Template, Tax Category, Tax Rule and Tax Withholding Category (TDS/TCS).
- Dimensions and control — Cost Center, Accounting Dimension, Finance Book, Budget, Accounting Period and Period Closing Voucher.
- Pricing — Pricing Rule and Promotional Scheme, shared with Selling and Buying.
- Subscriptions and dunning — recurring billing, Subscription Plan, Dunning and Invoice Discounting.
Entity relationships
Each diagram below is one connected cluster of entities. Edges are labelled with the fieldname that carries them — see relationship notation for how to read the crow’s feet.
Account
Account anchors the chart of accounts and connects posting, budgeting, taxation, banking, and reporting records to the ledger heads they use.
Split across 4 diagrams so each stays legible; Account repeats in each.
Sales Invoice
Sales Invoice is the receivable-side transaction hub, bringing together the customer charge, its item and tax rows, payment schedule, advances, timesheets, and related accounting controls.
Split across 3 diagrams so each stays legible; Sales Invoice repeats in each.
Bank Account
Bank Account connects a company or party’s account details to imported balances, transaction-matching rules, and payment-gateway configuration.
POS Profile
POS Profile supplies the company, warehouse, customer groups, item groups, users, and payment methods used by point-of-sale sessions and invoices.
Tax Rule
Tax Rule selects a tax template by transaction context, including company, party, item, location, and tax category.
Share Transfer
Share Transfer records an issue, purchase, or movement of shares and connects the company, shareholder, and share type involved.
Direct pairs
Entity pairs whose only intra-module relationship is to each other.
Document composition
Parent documents and the child tables they own.
Entity reference
Transactions
26 entities — submittable business documents that post ledger entries.
Ledgers & derived
8 entities — append-only tables written by transactions, never edited directly.
Masters
42 entities — reference data with an independent lifecycle.
Child tables
81 entities — row sets owned by exactly one parent document.
Related modules
Setup
Company, Item Group, UOM, Territory, Employee and the other cross-cutting masters every other module links to.
Selling
Customer, Quotation and Sales Order — the order-to-cash chain up to the point a Delivery Note or Sales Invoice is raised.
Buying
Supplier, Request for Quotation, Supplier Quotation and Purchase Order — the procure-to-pay chain.
Assets
Fixed asset lifecycle — capitalization, depreciation schedules, movement, repair, maintenance and disposal.