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Setting Up the GL Chart of Accounts

Use the GL Chart of Accounts to create and maintain accounts: number, description, type, normal balance, and subledger coding.

Before you start​

  • Code Format Design is decided. Account Parts follow that decision. Complete GL Account Parts before building the chart.
  • If the GL account code format is a multi-part format, GL Account Parts needs each part defined. Part 1 is required for all users. It is the base (natural) GL account, and Part 1 descriptions default when GL chart of accounts rows are first added. Additional parts (2, 3, and so on) are added for reporting: values like 10, 20, 30 defined as branches, divisions, departments, locations, and so on.
  • Create Part 1 naturals first (type, normal balance, subledger). Use the GL Chart of Accounts Copier only after Part 1 exists when you need to extend structure across department/office parts.
  • Know which accounts need subledger codes and which should post directly in GL (see Field rules and Subledger coding below).

Field rules​

These evergreen field rules apply when creating or reviewing chart rows. They describe Vista field values used in implementation packs. They are not a client chart of accounts list.

  1. Description = Vista account title. There is no separate Name column. Use a short title users see on the form.
  2. Notes = optional longer detail for implementers and docs packets only. Notes are not required for a Vista dump.
  3. Normal balance = single D or C (not spelled Debit or Credit).
  4. Account type = A / L / C / P / I / E, plus optional Header and Memo:
    • A asset
    • L liability
    • C capital
    • P retained earnings
    • I income
    • E expense
    • Header (optional): grouping / presentability only; no entry on the header itself (for example a base 5000 with 5000-01/02/03 as the true expense accounts below). Not required.
    • Memo: can take GL entries but is off the financial statements (for example inventory-count style tracking). Uncommon in live production.
  5. Sub-ledger = J / E / I / C / P / R / S or blank (see Subledger coding).
  6. WIP hard rule: Costs in Excess of Billings and Billings in Excess of Costs stay blank sub-ledger. Those accounts do not post to a job. Do not put J on them.
  7. Standard construction natural ranges (guidance only, not a mandatory chart):
    • 1xxxx Assets
    • 2xxxx Liabilities
    • 3xxxx Equity
    • 4xxxx Revenue
    • 5xxxx Direct cost
    • 6xxxx Equipment
    • 7xxxx G&A
    • 8xxxx Corporate
    • 9xxxx Special / tax

Steps​

  1. Open GL Chart of Accounts.
  2. Enter a unique account number and Description (short Vista account title; no separate Name field).
  3. Select the account type using A / L / C / P / I / E, or Header / Memo when those apply.
  4. Set the normal balance to D or C for the account type.
  5. Assign a subledger letter when the account must post only through a specific module, or leave blank when direct GL is OK (see Subledger coding). Apply the WIP hard rule: leave Costs in Excess of Billings and Billings in Excess of Costs blank.
  6. Optionally record longer Notes for implementers/docs packets (not required for Vista).
  7. Save. To clone structures across departments or regions after Part 1 naturals exist, use the GL Chart of Accounts Copier.

Subledger coding​

Subledger codes force module-level posting and block direct GL entry. Assign a letter when the account must post through that module; leave blank when direct GL is OK (for example manual journal entries for overhead or allocations).

CodeModule / meaning
CCash
PAccounts Payable
RAccounts Receivable
JJob Cost
EEquipment
IInventory
SService
(blank)Direct GL OK

Most common: Cash (C), AP (P), and AR (R).

When the client uses those modules: Job (J), Equipment (E), Inventory (I), Service (S).

WIP hard rule: Costs in Excess of Billings and Billings in Excess of Costs stay blank. Do not assign J. Wrong or missing subledger codes block or misroute postings.

Chart of Accounts Copier​

The GL Chart of Accounts Copier clones chart structure across departments, regions, or companies. The Copier does not replace Code Format Design or Account Parts decisions. It is especially useful to create the various Part 2, Part 3, and so on GL accounts after Part 1 exists.

Recommended pattern: Import (or carefully create) the chart for the first Part 2 value first (for example, part 2 = 10). Then use the Copier to copy that structure to the other Part 2 values (20, 30, and so on). This pattern helps when the client separates revenue, direct cost, equipment, and G&A into proper buckets on the chart of accounts.

After copying, review the new accounts to confirm account types, normal balances (D/C), subledgers (including WIP blank), and descriptions are correct.

Notes​

  • Changing an account description here does not always refresh descriptions elsewhere (see account parts).
  • Wrong subledger codes block or misroute postings.
  • Part 1 naturals come before Copier for dept/office parts.