Account
In accounting, account means a GL account in the chart of accounts. Always qualify when a bank account is meant.
- Layer
- Lexicon
- Defined in
- Lexicon
- Components
- 10
- Nearby
- 7
Not a rule
Bookkeeping convention — not codified. US GAAP governs recognition, measurement and presentation — not the mechanics a bookkeeper uses to get there. Anyone citing a standard for this word is citing the wrong thing.
Every citation in this system, with the text we read and the date we checked it, is in US GAAP and where these rules come from.
The lesson that teaches this
Accounting, 0 to 1 — a free course taught end to end on one month of one company, with the spreadsheet exercises to work it yourself.
Account, in use
Quoted from the 29 documents that use the word — what it does to an interface, in the spec's own sentence.
A NetSuite OneWorld account already has all three, and every record carries a subsidiary field that must be respected on read and on write.
Lopifi APIs: Xero, QuickBooks Online, NetSuite — 2. Identity, tenancy, and the entity boundary
The UI consequence: an AccountPicker groups by type and sub-classification, shows the account number, and shows the normal balance — because a user posting to an unfamiliar account needs to know which side increases it.
Line grid with account, dimensions, debit, credit, memo.
For founders
The same idea written for a founder: what it costs a startup that ignores it, and what to do in a real month.
- Chart of accounts for startups: a starting templateA starting chart of accounts for a US startup: number ranges, the expense accounts you need, and when to add an account versus a class or tracking tag.
- General ledger and double-entry bookkeeping, explainedHow double entry works: journal entries, debits and credits, normal balances, running balances, the trial balance, and why posted entries are reversed.
- Card and ACH payments: applying and reconciling themHow customer card and ACH payments land in the bank net of fees, how to apply them to invoices, handle partial payments and reconcile the deposit.
What it is not called
Each of these is a real word for a different thing. Using it here is what makes a product read as though it was built by someone who has not done the work.
- bare account in mixed context
Components that render this
The concept is not documentation-only. These are the components that name it in their specification, grouped and stated exactly as the catalog states them.
2Cards
Family spec3Payments
Family spec6Statements
Family spec- AccountPickerShows the normal balance. Blocks non-postable accounts.
- AccountTieOutEvery BS account, proven against its evidence.
- ChartOfAccountsHierarchy, statement mapping, unsupported-account flags.
- AccountRegisterGL detail with a running balance.
- DimensionPickerEntity always required; renders what the account demands.
Nearby in the catalog
Components in this part of the system that no term names outright. A weaker claim than the list above, and stated as one — but a component nothing links to is a component nobody finds.
Terms this one depends on
Also in Core ledger
Work with this concept
The calculators that compute it and the ledger payloads that carry it. A definition is where a reader starts; these are where they go next.
Defined in Lexicon. This page is generated from that document, so the two cannot disagree.