# General Journal - Chart of Accounts

The chart of accounts is the key to a successful accounting application. Phreebooks allow for accounts name that include characters as well as numbers. It also allows for sub-accounts to be used later in roll-up reporting. If you are not sure how to set up your chart of accounts, refer to your accountant or use one of the supplied chart of accounts during the set-up script.

Notes:

- Exactly one account of type 'Retained Earnings' may be part of the chart of accounts.
- Accounts cannot be deleted if they have been used in a journal entry.
- Accounts should be checked as inactive if they are no longer used but have past journal entries against it.

### Adding a general ledger account

1. Select General Journal->Chart of Accounts.
2. Click on the New icon and a popup will appear.
3. Enter the GL account number (0-9 and a-z are allowed).
4. Enter the description, and subaccount information as necessary.
5. Enter the Account Type. This classifies the account and how entries are treated in the general journal.
6. Press Save to create the account and close the window.

### Deleting a general ledger account

1. Select General Journal->Chart of Accounts.
2. Click the Delete icon next to the account to be deleted.
3. Acknowledge the deletion and the account will be removed.
   NOTE: if the account has journal entries in the database, the account cannot be deleted.

### Editing a general ledger account

1. Select General Ledger-Chart of Accounts.
2. Click the edit icon next to the account to be edited.
3. Make any changes and press Save to commit your changes and close the window.
   NOTE: Account numbers cannot be changed if they have a journal entry posted against it.

### Related Links

General Journal Entries
Reports - Balance Sheet
Reports - Income Statement