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The ledger

A read-only book fed by the operations that caused it — the trial balance, the journal, and one folio charge traced to the entry it produced.

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Who this is for: Accountant, Manager, Owner, Read-only — requires backoffice.ledger.read. Where: Accounting → Ledger

The ledger is the hotel's books: every movement of money in the organisation, as balanced double-entry journal entries, with a trial balance over the top of them.

It is a read-only screen, and that is the design. Entries arrive from the operations that caused them — a folio charge, a payment, a bill you approved, a remittance you reconciled — each posted in the same transaction as the act itself. There is no "post a journal entry" button because there is nothing that would legitimately need one: if a figure is wrong, the folio it came from is wrong.

Opening Accounting takes you straight here; it is the module's first screen.

Read the trial balance#

The card at the top totals every account the organisation has posted to.

  • Debit and Credit are the account's gross totals over the whole journal — not a date range.
  • Balance is signed by the account's normal side: assets and expenses read debit minus credit, liabilities, equity and revenue read credit minus debit. So every balance is a positive number when it is behaving.
  • The Balanced badge compares the two grand totals. It is the one thing on the screen worth checking first.

An account appears only once something has posted to it, so a property that has just opened shows a short list that grows as it trades. The full chart, including the accounts nothing has landed in yet, is on the accounting overview.

สำคัญ

Balanced is a claim about arithmetic, not about correctness. It says the debits equal the credits, which they always will — an unbalanced entry is refused at the point of posting rather than stored and flagged. Treat it as a smoke alarm, not an audit.

Read a journal entry#

Below the trial balance, Journal lists entries newest first. Each card is one entry:

  • the memo — what caused it, e.g. Folio charge (room), Bill approved, Remittance reconciled (ota)
  • the entry date — the property's business date at the moment it posted, not the wall clock
  • a source badge — folio, ap, ar, pos or inventory, the subsystem the entry came from
  • the lines — one account per row, with its code and name, and the amount in the debit or the credit column

The list is capped at the most recent entries rather than paged, so it is a working view of what has just happened — the trial balance is what totals the whole book.

Trace a folio charge to its ledger entry#

This is the worked example the rest of the module rests on. It uses one stay at Acme Downtown — Grace Hopper, room 301 — on business date 5 August 2026.

At the front desk, the stay's guest folio carries two postings:

Folio line Amount
Room — night 1 Rp 30.000
Tax — night 1 Rp 3.000
Balance Rp 33.000

In the ledger, without anyone typing anything, two entries:

Entry Account Debit Credit
Folio charge (room) 1100 Guest Ledger Rp 30.000
4000 Room Revenue Rp 30.000
Folio charge (tax) 1100 Guest Ledger Rp 3.000
2100 Tax Payable Rp 3.000

And in the trial balance, the three accounts those four lines touched:

Account Debit Credit Balance
1100 Guest Ledger Rp 33.000 — Rp 33.000
2100 Tax Payable — Rp 3.000 Rp 3.000
4000 Room Revenue — Rp 30.000 Rp 30.000
Total Rp 33.000 Rp 33.000

Read the first entry in words: the guest owes the hotel Rp 30.000 (an asset, debited), and the hotel earned Rp 30.000 (revenue, credited). The Guest Ledger balance of Rp 33.000 is the same Rp 33.000 the folio shows outstanding — the ledger has not been told about the folio, it is the folio, seen from the books.

Take the payment at the desk and the third entry writes itself: 1000 Cash & Bank debited, 1100 Guest Ledger credited, by the amount paid. The guest ledger falls to zero and the revenue stays where it is, because collecting money is not the same event as earning it.

The posting rules#

Every entry in the journal comes from one of these. Nothing else writes to the books.

What happened Debit Credit
Room charge posted 1100 Guest Ledger 4000 Room Revenue
Service charge posted 1100 Guest Ledger 4050 Service Charge Revenue
Tax posted 1100 Guest Ledger 2100 Tax Payable
Any other charge posted 1100 Guest Ledger 4100 Other Revenue
Payment taken 1000 Cash & Bank 1100 Guest Ledger
Payment refunded 1100 Guest Ledger 1000 Cash & Bank
Receivable raised 1200 City Ledger 1100 Guest Ledger
Remittance reconciled 1000 Cash & Bank 1200 City Ledger
Bill approved 5000 Operating Expenses 2000 Accounts Payable
Bill paid 2000 Accounts Payable 1000 Cash & Bank
Direct point-of-sale settlement 1000 Cash & Bank 4100 Other Revenue, 2100 Tax Payable
Stock consumed, or a count shortfall 5100 Cost of Goods Sold 1300 Inventory
A count surplus 1300 Inventory 5100 Cost of Goods Sold

A negative charge — a credit adjustment on a folio — flips the two sides of its rule, so the entry still balances with no negative amounts in it.

Two things deliberately post nothing. Moving a charge between folios on the same stay is a reclass within one guest's account, and settling a folio to zero is a bookkeeping close: neither moves money, so neither books an entry. What does post is the receivable — see accounts receivable and the city ledger for where those 1200 entries come from.

Export the trial balance#

  1. Select Export trial balance (CSV), top right.

The file downloads as trial-balance.csv: one row per account with its code, name, type, debits, credits and balance, and a TOTAL row at the foot. Amounts are exported as integer minor units — Rp 33.000 is 33000 — so a spreadsheet cannot round them.

What's next#