# General ledger

Maintain account records and post balanced double-entry journals with auditable reversals.

Category: Finance
Guide: https://avkul.in/docs/guides/module-ledger/
Guided sample demo: https://avkul.in/docs/demo/module-ledger/
Snapshot: 11 October 2026

## Features

- Chart of accounts
- Balanced journals
- Journal reversal
- Trial balance
- Income statement

## Access and setup

Intended access: Assigned account with the required permissions
- An assigned school account with the required permissions.
- The academic, student or staff setup used by this workflow.

Permission keys: fee:view, fee:manage

## Workflow

1. Review or seed the chart of accounts.
2. Prepare matching debit and credit lines.
3. Post the balanced journal and inspect its record.
4. Use a reversal to correct an entry without erasing the original.

## Fields and controls

- name (string, declared required)
- code (string, optional)
- type (string, declared required)
- parentId (string, optional)
- isPostable (boolean, optional)
- isActive (boolean, optional)
- lines (JournalLineDto[], declared required)
- entryDate (string, optional)
- narration (string, optional)
- source (string, optional)
- sourceRef (string, optional)

## Current limits

- Debits and credits must balance. Ledger recording is not a bank settlement or a statutory filing.

## Actual application access

- https://avkul.in/en/school/ledger

## API reference

- GET /api/v1/ledger/accounts — List Accounts; fee:view
- POST /api/v1/ledger/accounts — Create Account; fee:manage
- POST /api/v1/ledger/accounts/seed-defaults — Create a standard chart of accounts, skipping what exists; fee:manage
- PATCH /api/v1/ledger/accounts/:id — Update Account; fee:manage
- DELETE /api/v1/ledger/accounts/:id — Remove Account; fee:manage
- GET /api/v1/ledger/journals — List Journals; fee:view
- POST /api/v1/ledger/journals — Post a balanced double-entry transaction; fee:manage
- POST /api/v1/ledger/journals/:id/reverse — Post the mirror image; the original stays on the record; fee:manage
- GET /api/v1/ledger/trial-balance — Every account with its debit/credit totals; fee:view
- GET /api/v1/ledger/income-statement — Income, expenditure and surplus for a period; fee:view

## Demo access

No login is required for the guided sample demo. Its fictional records and actions stay in this browser tab; they do not modify ERP records or send messages/payments. An assigned account is required for the actual ERP links.

Source inventory checked on 11 October 2026. This source inventory is not a certification of every external provider or device flow.