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Accounts

The financial core — Chart of Accounts, GL Entry, invoices, payments, taxes, budgets and the receivable/payable ledgers.

The general ledger and everything that posts to it: invoices, payments, journals, taxes, pricing rules, POS, banking, budgeting and subscriptions. Largest module by entity count.

What it does

Accounts is the largest module in ERPNext and the destination of nearly every business document. Three transaction types carry the bulk of the work: Sales Invoice (what you bill customers), Purchase Invoice (what suppliers bill you) and Journal Entry (everything else). Each submitted transaction writes immutable rows into GL Entry, and party balances are tracked in Payment Ledger Entry. Nothing is ever edited in place — cancellations write reversals and corrections are new documents.

Key features

  • Chart of Accounts — a per-company tree of Account records, with root types Asset, Liability, Income, Expense and Equity.
  • Invoicing — Sales Invoice and Purchase Invoice, plus POS Invoice, credit/debit notes (is_return), and deferred revenue/expense schedules.
  • Payments — Payment Entry, Payment Request, Payment Order, Payment Reconciliation and Bank Transaction matching.
  • Taxes — Sales/Purchase Taxes and Charges Templates, Item Tax Template, Tax Category, Tax Rule and Tax Withholding Category (TDS/TCS).
  • Dimensions and control — Cost Center, Accounting Dimension, Finance Book, Budget, Accounting Period and Period Closing Voucher.
  • Pricing — Pricing Rule and Promotional Scheme, shared with Selling and Buying.
  • Subscriptions and dunning — recurring billing, Subscription Plan, Dunning and Invoice Discounting.

Entity relationships

Each diagram below is one connected cluster of entities. Edges are labelled with the fieldname that carries them — see relationship notation for how to read the crow’s feet.

Account

Account anchors the chart of accounts and connects posting, budgeting, taxation, banking, and reporting records to the ledger heads they use.

Split across 4 diagrams so each stays legible; Account repeats in each.

Sales Invoice

Sales Invoice is the receivable-side transaction hub, bringing together the customer charge, its item and tax rows, payment schedule, advances, timesheets, and related accounting controls.

Split across 3 diagrams so each stays legible; Sales Invoice repeats in each.

Bank Account

Bank Account connects a company or party’s account details to imported balances, transaction-matching rules, and payment-gateway configuration.

POS Profile

POS Profile supplies the company, warehouse, customer groups, item groups, users, and payment methods used by point-of-sale sessions and invoices.

Tax Rule

Tax Rule selects a tax template by transaction context, including company, party, item, location, and tax category.

Share Transfer

Share Transfer records an issue, purchase, or movement of shares and connects the company, shareholder, and share type involved.

Direct pairs

Entity pairs whose only intra-module relationship is to each other.

Document composition

Parent documents and the child tables they own.

Parent Table field Child table Req
Accounting Dimension dimension_defaults Accounting Dimension Detail
Accounting Dimension Filter accounts Applicable On Account yes
Accounting Dimension Filter dimensions Allowed Dimension
Accounting Period closed_documents Closed Document yes
Bank bank_transaction_mapping Bank Transaction Mapping
Bank Transaction payment_entries Bank Transaction Payments
Bank Transaction Rule accounts Bank Transaction Rule Accounts
Bank Transaction Rule description_rules Bank Transaction Rule Description Conditions yes
Budget budget_distribution Budget Distribution
Cashier Closing payments Cashier Closing Payments
Cost Center Allocation allocation_percentages Cost Center Allocation Percentage yes
Dunning overdue_payments Overdue Payment
Dunning Type dunning_letter_text Dunning Letter Text
Exchange Rate Revaluation accounts Exchange Rate Revaluation Account yes
Financial Report Template rows Financial Report Row
Fiscal Year companies Fiscal Year Company
Invoice Discounting invoices Discounted Invoice yes
Item Tax Template taxes Item Tax Template Detail yes
Journal Entry accounts Journal Entry Account yes
Journal Entry tax_withholding_entries Tax Withholding Entry
Journal Entry Template accounts Journal Entry Template Account
Ledger Merge merge_accounts Ledger Merge Accounts yes
Loyalty Program collection_rules Loyalty Program Collection yes
Mode of Payment accounts Mode of Payment Account
Monthly Distribution percentages Monthly Distribution Percentage
POS Closing Entry payment_reconciliation POS Closing Entry Detail
POS Closing Entry pos_invoices POS Invoice Reference
POS Closing Entry sales_invoices Sales Invoice Reference
POS Closing Entry taxes POS Closing Entry Taxes
POS Invoice advances Sales Invoice Advance
POS Invoice item_wise_tax_details Item Wise Tax Detail
POS Invoice items POS Invoice Item yes
POS Invoice packed_items Packed Item
POS Invoice payment_schedule Payment Schedule
POS Invoice payments Sales Invoice Payment
POS Invoice pricing_rules Pricing Rule Detail
POS Invoice sales_team Sales Team
POS Invoice taxes Sales Taxes and Charges
POS Invoice timesheets Sales Invoice Timesheet
POS Opening Entry balance_details POS Opening Entry Detail yes
POS Profile applicable_for_users POS Profile User
POS Profile customer_groups POS Customer Group
POS Profile item_groups POS Item Group
POS Profile payments POS Payment Method yes
Payment Entry deductions Payment Entry Deduction
Payment Entry references Payment Entry Reference
Payment Entry tax_withholding_entries Tax Withholding Entry
Payment Entry taxes Advance Taxes and Charges
Payment Order references Payment Order Reference yes
Payment Request payment_reference Payment Reference
Payment Request subscription_plans Subscription Plan Detail
Payment Terms Template terms Payment Terms Template Detail yes
Pricing Rule brands Pricing Rule Brand
Pricing Rule item_groups Pricing Rule Item Group
Pricing Rule items Pricing Rule Item Code
Process Period Closing Voucher normal_balances Process Period Closing Voucher Detail
Process Period Closing Voucher z_opening_balances Process Period Closing Voucher Detail
Process Statement Of Accounts cc_to Process Statement Of Accounts CC
Process Statement Of Accounts cost_center PSOA Cost Center
Process Statement Of Accounts customers Process Statement Of Accounts Customer yes
Process Statement Of Accounts project PSOA Project
Promotional Scheme brands Pricing Rule Brand
Promotional Scheme campaign Campaign Item
Promotional Scheme customer Customer Item
Promotional Scheme customer_group Customer Group Item
Promotional Scheme item_groups Pricing Rule Item Group
Promotional Scheme items Pricing Rule Item Code
Promotional Scheme price_discount_slabs Promotional Scheme Price Discount
Promotional Scheme product_discount_slabs Promotional Scheme Product Discount
Promotional Scheme sales_partner Sales Partner Item
Promotional Scheme supplier Supplier Item
Promotional Scheme supplier_group Supplier Group Item
Promotional Scheme territory Territory Item
Purchase Invoice advances Purchase Invoice Advance
Purchase Invoice item_wise_tax_details Item Wise Tax Detail
Purchase Invoice items Purchase Invoice Item yes
Purchase Invoice payment_schedule Payment Schedule
Purchase Invoice pricing_rules Pricing Rule Detail
Purchase Invoice supplied_items Purchase Receipt Item Supplied
Purchase Invoice tax_withholding_entries Tax Withholding Entry
Purchase Invoice taxes Purchase Taxes and Charges
Purchase Taxes and Charges Template taxes Purchase Taxes and Charges
Repost Accounting Ledger vouchers Repost Accounting Ledger Items
Repost Payment Ledger repost_vouchers Repost Payment Ledger Items
Sales Invoice advances Sales Invoice Advance
Sales Invoice item_wise_tax_details Item Wise Tax Detail
Sales Invoice items Sales Invoice Item yes
Sales Invoice packed_items Packed Item
Sales Invoice payment_schedule Payment Schedule
Sales Invoice payments Sales Invoice Payment
Sales Invoice pricing_rules Pricing Rule Detail
Sales Invoice sales_team Sales Team
Sales Invoice tax_withholding_entries Tax Withholding Entry
Sales Invoice taxes Sales Taxes and Charges
Sales Invoice timesheets Sales Invoice Timesheet
Sales Taxes and Charges Template taxes Sales Taxes and Charges
Shareholder share_balance Share Balance
Shipping Rule conditions Shipping Rule Condition
Shipping Rule countries Shipping Rule Country
Subscription plans Subscription Plan Detail yes
Tax Withholding Category accounts Tax Withholding Account yes
Tax Withholding Category rates Tax Withholding Rate yes
Unreconcile Payment allocations Unreconcile Payment Entries

Entity reference

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