Accounts Guide
This guide explains the account hierarchy, creating and editing accounts, and transferring account transactions.
Before you start
- Confirm the active fiscal year. Accounts are displayed within its scope.
- Open Management → Finance → Accounts. Menu visibility and account operations depend on the user’s permissions.
- For debits and credits, read Accounting Basics. For generated documents, see Accounting Documents.
Account structure in FreeAmir
An account is a ledger subject. One without a parent is a root account. Each can have children, and the hierarchy is not limited to three levels.
The account list does not assign fixed “general,” “subsidiary,” or “detail” labels to levels; parent–child relationships define the hierarchy. Each child level adds a three-digit segment to its parent’s code. In a conventional use, the first segment may be treated as general, the second as subsidiary, and the third as detail:
| Practical level | Example code | Meaning |
|---|---|---|
| General | 101 |
Account without a parent |
| Subsidiary | 101001 |
Direct child of 101 |
| Detail | 101001001 |
Child of 101001 |
Leave the three-digit segment blank to have FreeAmir assign the next number at that level. If entered, it is padded to three digits and appended to the parent code. The full code must be unique within the active fiscal year, and each level has at most 999 available numbers.
Debit, credit, or both
- Debit denotes an account expected to have a debit nature.
- Credit denotes an account expected to have a credit nature.
- Both denotes an account that can have either balance.
This type does not prevent either a debit or a credit entry in a document; it classifies and controls the structure. A child of a Debit or Credit account inherits that type and cannot choose another. Children of a Both account may be any of the three types. Changing a parent’s type updates descendants under the same rule.
The current form displays a type choice for a new child of a Both account, but the creation path may save that child as Both. Check the type shown in the list after creation and correct it if needed.
Permanent and temporary accounts
Permanent/temporary status is selected on the root and inherited by all descendants. In conventional accounting, permanent accounts such as assets, liabilities, and equity carry balances forward, while temporary income and expense accounts are closed at period end. This choice matters for FreeAmir’s classification and fiscal-year operations. Changing it on an account also changes its descendants.
Create, browse, and edit accounts
- To create a root, choose Create Account at the first level. For a child, first open the parent name and then choose Create Account.
- Enter a name; it is required and limited to 60 characters.
- Choose a type. FreeAmir checks compatibility with the parent when saving.
- For a root, choose Permanent/Temporary. A child inherits its parent’s value.
- Enter the three-digit code segment or leave it blank for automatic numbering.
- After saving, check the resulting code in the message and list.
The list shows one account level at a time. Select an account to descend; choose Back to return to its parent level. Selecting a code opens that account’s transactions.
When editing, you can change name, type, and code, and, for a child, its parent. A parent change rebuilds that account’s and all descendants’ codes and aligns descendant type and permanent/temporary status with the new parent. Moving an account beneath one of its own descendants is prohibited.
Changing a code, parent, type, or permanent/temporary status after posting documents changes the structure of historical reports. Back up data and retain ledger and trial-balance reports from before and after the change.
Links to operational records
Some accounts are linked to operational records. The list marks the record type, and Edit opens that record’s form.
- Customers and customer groups use linked accounts for counterparty balances and invoice/payment postings.
- Products, product groups, services, and service groups may have revenue, inventory, cost-of-goods-sold, or return accounts.
- Creating a bank account creates and links a same-named account beneath the configured fiscal-year bank account.
An account with children, transactions, or an operational link cannot be deleted. Resolve its dependencies first.
Transfer account transactions
Transfer Transactions appears on an account only when it has no children. Two methods are available:
- Merge into destination account moves transactions to an existing account.
- Transfer to a new child of the destination creates a same-named child under the selected destination parent and moves the transactions there.
Transfer source account link also moves a customer, customer-group, or bank-account link and updates that record’s account ID. Delete source account after transfer succeeds only if no other dependencies remain.
Only source-account transactions dated from the beginning of the active fiscal year through today are transferred. Source and destination must differ, and the destination cannot be a descendant of the source. Afterward, reconcile the reported count and total against both ledgers.
Common errors
| Message or condition | Likely cause | Action |
|---|---|---|
| Selected type is incompatible with parent | Parent permits only Debit or only Credit | Choose its type or review the structure |
| Code already exists | Full code is duplicated in the active fiscal year | Enter another three-digit segment or use automatic numbering |
| Account cannot be deleted | It has children, transactions, or an operational link | Find and, if appropriate, transfer or resolve the dependency |