--- title: How to create a GL posting for Default Accounts description: Accountability allows defining GL Accounts for system transactions. On approval, these transactions create Journals, often posting to pre-defined GL accounts, reducing manual selection. --- [Skip to content](https://knowledgebase.counta.com/knowledge/gl-account-postings/default-accounts#main-content) English Show submenu for translations ![Counta\_logo\_fullcolor](https://knowledgebase.counta.com/hubfs/Counta_logo_fullcolor.svg) Open main navigation Close main navigation - English Show submenu for translations How can we help you? - There are no suggestions because the search field is empty. 1. [Counta Help Center](https://knowledgebase.counta.com/knowledge?hsLang=en) 2. [Accounting](https://knowledgebase.counta.com/knowledge/accounting?hsLang=en) 3. [General Ledger Accounts](https://knowledgebase.counta.com/knowledge/accounting?hsLang=en#general-ledger-accounts) November 9, 2026 # How to create a GL posting for Default Accounts ## This guide explains how to define GL accounts for system transactions that automatically create journals and reduce manual posting. ### **Step by Step Guide:** 1\. Go to **Accounting \> General Ledger \> General Ledger Accounts**. ![](https://colony-recorder.s3.amazonaws.com/files/2025-03-18/faa0b2a1-0e2d-4c02-9a6d-6be5f1e8e6f4/user_cropped_screenshot_d4bf64089d474ac9ac998dbc2d59a819_text_export.jpeg) 2\. Click **Posting GL Accounts**. ![](https://colony-recorder.s3.amazonaws.com/files/2025-03-18/282e3ee5-d961-4a0b-ad40-bd4d245701de/user_cropped_screenshot_7cbef548d93047538d7131fc6a59b5bc_text_export.jpeg) 3\. Select **Default GL Posting Accounts**. GL Posting Accounts" ![](https://colony-recorder.s3.amazonaws.com/files/2025-03-18/b0380684-a80a-40ec-b56c-f1fa2d9806a4/user_cropped_screenshot_2bf6da9f57ce4dfda603e8c685d32d00_text_export.jpeg) 4\. **Configuring Control Accounts** Control accounts manage key financial transactions, ensuring accurate and automated postings in the general ledger. Below are the essential control accounts you need to configure: - **Accounts Receivable Account** – Stores the total invoice amount for client invoices before payment is received. - **Accounts Payable Account** – Tracks supplier invoice amounts before payments are made. - **Work In Progress (WIP) Account** – Captures billable supplier costs that have not yet been invoiced. - **Advance Billing Account** – Records supplier charge amounts for client job invoices before the work is completed. - **Deferred Revenue Account** – Handles revenue that has been invoiced but not yet earned. - **Accrued Revenue Account** – Tracks income that has been earned but not yet invoiced. ![](https://colony-recorder.s3.amazonaws.com/files/2025-03-18/cd923a66-f701-4eba-9391-d9a3dd3415fa/user_cropped_screenshot_3e6ccb251c0a4d62a1f846a1bc03beda_text_export.jpeg) 5\. **Define Tax Accounts** Tax accounts track taxes applied to client and supplier invoices to ensure accurate financial reporting. - **Output Tax** – Records tax collected on client invoices. - **Input Tax** – Tracks tax paid on supplier invoices. Tip: Ensure tax codes are correctly mapped to avoid discrepancies in tax reporting. ![](https://colony-recorder.s3.amazonaws.com/files/2025-03-18/e79207a7-d896-4b34-92ad-f94dc2b9e0a1/user_cropped_screenshot_cfd633c991344d5eb9775f2e85e695f6_text_export.jpeg) 6\. **Set Up Billing & Revenue Accounts** Billing and revenue accounts determine where invoice-related transactions are posted in the general ledger. - **Billing Account** – Stores revenue for time-based charges. - **Billing - Supplier Charges Account** – Stores revenue for supplier charge types. - **Billing Control Account** – Tracks total client job invoices. Tip: Review billing account mappings to ensure invoice postings are accurate and categorized correctly. ![](https://colony-recorder.s3.amazonaws.com/files/2025-03-18/6141bf85-4a07-49ad-a152-72021fd60de8/user_cropped_screenshot_a1959e6448d440a5be56ba9eae0927b8_text_export.jpeg) 7\. **Configure Revenue & Expense Accounts** Revenue and expense accounts track different types of income generated from services and charges, ensuring accurate financial reporting. - **Time Revenue Account** – Captures revenue generated from time-based charges, such as production fees. - **Internal Charge Revenue Account** – Records revenue related to internal charges, such as recoveries. - **Markup Revenue Account** – Stores revenue generated from markup on supplier costs. - **Service Fee Revenue Account** – Tracks revenue earned from service fees applied to invoices. - **Forex Gains/Losses Account** – Records foreign exchange gains or losses from client receipts and supplier payments. Tip: Ensure that each revenue and expense account is correctly mapped to the corresponding transaction types for accurate financial reporting. ![](https://colony-recorder.s3.amazonaws.com/files/2025-03-18/da2eaa7f-53a2-4b5b-8441-51414e016e8e/user_cropped_screenshot_0e0aa88c73e841229bf1ca034d593103_text_export.jpeg) 8\. **Define Sales & Cost of Goods Sold (COGS) Accounts** Sales and COGS accounts track revenue and associated costs when invoicing clients for work performed or supplier costs passed through. - **WIP Supplier Cost Account** – Stores costs for billable supplier invoices. - **WIP Client Invoice Account** – Stores revenue when invoicing supplier charges. Tip: If these accounts are left blank, no system-generated sales or cost-of-sales postings will be created, which could impact financial reporting. ![](https://colony-recorder.s3.amazonaws.com/files/2025-03-18/8ccc3687-29b9-400b-b1d1-0eaa126e7f6f/user_cropped_screenshot_0c04bf45a27344df8f2801f8df95879c_text_export.jpeg) 9\. **Save & Verify Default GL Posting Accounts** After configuring all required accounts, complete the setup process by reviewing and saving your selections. 1. Confirm that all mandatory accounts are assigned, including control, tax, billing, revenue, FOREX, and COGS accounts. 2. Click **Save** to apply the settings. 3. Navigate to **Accounting \> General Ledger \> Journal Entries** to review posted transactions and ensure they are recorded in the correct accounts. 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