> ## Documentation Index
> Fetch the complete documentation index at: https://www.adorabl.info/llms.txt
> Use this file to discover all available pages before exploring further.

# Default GL accounts

> Configure default GL accounts for subledgers, item posting, and integrations.

**Default GL accounts** are the GL control accounts adorabl uses when bills, invoices, receipts, and payments post, plus the item fallbacks for inventory, cost of goods sold, and revenue. Configure these before heavy AP, AR, or inventory activity.

## Open default GL accounts

**1. Navigate**

1. Open **Settings** → **Finance**.
2. Click **Default GL Accounts** under General ledger.

## Required control accounts

Assign a chart-of-accounts entry for each role:

| Role | Type | Purpose |
| - | - | - |
| **AP control** | Liability | Tracks unpaid supplier bills |
| **AR control** | Asset | Tracks unpaid customer invoices |
| **GRNI / received not invoiced** | Liability | Goods received but not yet billed |
| **Deferred revenue** | Liability | Revenue billed but not yet earned |
| **Prepaid expense** | Asset | Expenses paid but not yet consumed |

**1. Assign each account**

1. Roles are grouped into sections — AP and AR control, revenue and prepaid, AR credits and tax, freight, landed cost, and cash. For each role, open the account picker and select the matching GL account from Trail Ridge Outfitters' chart of accounts.
2. adorabl shows the expected account type (Asset or Liability) to help you pick the right account. Hover the help icon beside a role for what it is used for.
3. Where a role shows **Account segments** and **Analytical dimensions**, set the defaults adorabl should use when that role posts. Generated journal lines for that role carry those segments and dimensions.
4. Click the **Save** icon in the page header when all required roles are assigned. **Save** and the discard icon become active only when something has changed.

## Item GL accounts

**Item GL accounts** are the organization-wide fallbacks for items and categories that do not set their own accounts. Segment and dimension defaults on this page apply per natural account. An item or category override wins over these defaults.

| Role | When adorabl uses it |
| - | - |
| **Inventory Asset account** | Inventory value when stock is received, and the credit when stock ships |
| **COGS / non-stock expense account** | Cost of goods sold for a stock item, or the expense for a non-stock item |
| **Sales / Revenue account** | Revenue when an invoice posts |

**1. Assign the three item roles**

1. In **Item GL accounts**, open the account picker for each role.
2. Choose an account of the expected type.
3. Click the **Save** icon in the page header.

When the required accounts are set, the page reads **All required accounts are configured. Posting is ready.**

The former **Item GL defaults** address opens this page. Category overrides still live on [item categories](https://www.adorabl.info/products/items.md), under **Posting defaults**.

## Extended AR accounts

Optional but recommended if you credit paid invoices or reverse sales tax:

| Role | Purpose |
| - | - |
| **Refund payable** | Customer refunds after crediting a paid invoice |
| **AR sales tax payable** | Sales tax reversed on AR credit memos |

## Cash posting accounts

| Role | Purpose |
| - | - |
| **Operating cash** | Debited when recording non-card customer payments |
| **Card clearing** | Debited for ecommerce card payments before deposit |

## Freight accounts

Assign these before buying shipping labels in adorabl. See [Shipping labels](https://www.adorabl.info/commerce/shipping-labels.md#label-cost-in-your-books).

| Role | Type | Purpose |
| - | - | - |
| **Freight expense** | Expense | Debited for the purchased label cost when the fulfillment ships (for example, `5600 · Shipping Cost`) |
| **Freight clearing** | Liability | Credited at ship; cleared when the carrier charge settles through your bank. Voiding a label reverses the accrual. |

## Landed cost accounts

Assign these before allocating freight, duty, or handling to receipts. Preview works without them; confirming an allocation does not. See [Landed cost](https://www.adorabl.info/purchasing/landed-cost.md).

| Role | Type | Purpose |
| - | - | - |
| **Landed cost accrual** | Liability | Credited when an estimate or actual lands on a receipt; cleared when the carrier or broker bill is recorded (for example, `2150 · Landed cost accrual`) |
| **Landed cost true-up** | Cost of Goods or Expense | Receives the landed-cost share of units that were already sold when the actual charge arrives, so prior cost of goods sold is never restated. Standard-cost items post their share to purchase price variance instead. |

Neither role has a seeded account. Add the accounts to your chart first, then map them here.

## Verify configuration

The page shows how many required roles are configured. All five core control accounts must be assigned before AP and AR subledgers post cleanly.

> [!TIP]
>
> If you are unsure which natural account to pick, work with your accountant to map Trail Ridge Outfitters' existing chart of accounts before go-live.

## Related guides

> **[Segments](https://www.adorabl.info/books/setup/chart-of-accounts-setup.md)**
>
> Structure segments before assigning system accounts.

> **[Finance setup](https://www.adorabl.info/books/setup/finance-setup.md)**
>
> Full finance setup checklist.


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