How to Configure the Account Element (Chart of Accounts) in iDempiere
The Account Element (Chart of Accounts) window defines the general ledger structure iDempiere uses to record every financial transaction. In retail operations, it forms the backbone for sales, inventory, and payables postings across stores.
Process Flow
Business Rules
- Only one Account Element can be linked to an Accounting Schema at a time.
- Active accounts are available for GL postings; inactive accounts are hidden from transactions.
- Summary Level accounts cannot receive direct postings; only detail accounts can.
- Natural Account flag marks the core element used for default account mapping.
- Account Sign controls whether the natural balance is Debit, Credit, or Natural.
- Post Actual must be enabled for accounts used in day-to-day retail transactions.
- Search Key values must be unique and follow the store’s account numbering convention.
Prerequisites
- Tenant (Client) and Organization configured.
- Accounting Schema created for the tenant.
- Element Value Tree (Chart of Accounts tree) available.
- Calendar and Costing setup completed for the accounting schema.
| Note: Complete the Accounting Schema setup before creating Element Values, since new GL accounts must align with the schema’s currency and costing rules. |
Navigation
Menu → General Rules → Accounting Rules → Account Element (Chart of Accounts)
Opening the window shows the Element header (Name, Type, Tree). The Element Value child tab lists individual GL accounts, including any items still under the “Not Configured Default Accounts” tree node.
Configuration Steps
Step 1: Define the Account Element Header
Open Account Element, enter a Name (e.g., “POTS Account”), set Type to Account, enable Active, select or create the Tree, then save the record before adding element values.
| Field | Sample Value | Description |
| Name | POTS Account | Identifies the chart of accounts used by the retail tenant |
| Type | Account | Defines this element as the natural account chart |
| Active | Checked | Makes the element available for use |
| Natural Account | Checked | Flags this as the core account element |
| Tree | POTS Element Value | Defines the hierarchy used for reporting and drill-down |
Step 2: Create Element Values (GL Accounts)
From the Element Value tab, add a new record, enter Search Key and Name, choose Account Type and Account Sign, then mark Active and Post Actual so the account accepts live retail postings.
| Field | Sample Value | Purpose |
| Search Key | AP | Short code used to search and select the account |
| Name | Accounts Payable | Descriptive account name shown on reports |
| Account Type | Revenue | Classifies account behavior for accounting schema posting logic |
| Account Sign | Natural | Determines whether balance is Debit, Credit, or Natural |
| Post Actual | Checked | Enables actual transaction postings to this account |
| Post Statistical | Checked | Allows statistical (non-financial) postings for reporting |
| Summary Level | Unchecked | Indicates this is a postable detail account |
Step 3: Configure Default Accounts for Automated Postings
Expand “Not Configured Default Accounts” in the tree, select each entry (e.g., Petty Cash Over/Short, Product CoGs, Trade Discounts), and link it to the matching GL account created in Step 2.
| Field | Sample Value | Description |
| Petty Cash Over/Short | Not yet linked | Captures POS till variances during closing |
| Product CoGs | Not yet linked | Records cost of goods sold on each sale |
| Trade Discounts | Not yet linked | Tracks discounts applied at point of sale |
| Not Invoiced Receipts | Not yet linked | Holds value for goods received but not yet invoiced |
Common Issues and Resolutions
| Issue | Cause | Resolution |
| Document fails to post | Default account not mapped in the tree | Configure the missing account under Not Configured Default Accounts |
| Account not visible in lookups | Active checkbox unchecked | Reactivate the account and save |
| Posting rejected as summary account | Summary Level enabled on a transactional account | Uncheck Summary Level or use a detail-level account instead |
| Wrong account type used in reports | Account Type field set incorrectly | Correct Account Type to match its actual classification (Asset, Liability, Revenue, Expense) |
| Duplicate search key error on save | Search Key already used by another account | Assign a unique Search Key following the store numbering convention |
| Statistical postings missing from reports | Post Statistical not enabled | Enable Post Statistical on the account |
| New store cannot post transactions | Accounting Schema not linked to the correct Account Element | Confirm the Accounting Schema references this Account Element |
| Balance sign appears reversed | Incorrect Account Sign selected | Set Account Sign to match the account’s natural balance |
Next Steps
- Configure the Accounting Schema and link it to this Account Element.
- Set up Default Accounting to map remaining default accounts.
- Configure GL Category for transaction grouping.
- Build out Element Value Tree nodes for the financial reporting hierarchy.