--- title: "GL Account Record" slug: "gl-account-record" description: "Field reference for the GL Account record: name, number, GL Type, parent, Operational Category, stat/bank flags, Disable Entry, and all tabs." updated: 2026-02-19T21:01:08Z published: 2026-02-19T21:01:08Z canonical: "docs.restaurant365.com/gl-account-record" --- > ## Documentation Index > Fetch the complete documentation index at: https://docs.restaurant365.com/llms.txt > Use this file to discover all available pages before exploring further. # GL Account Record The GL Account record stores details for each general ledger (GL) account used in financial and transactions and reporting. Each account is categorized based on its [GL type](/doc/docs/gl-types) and can be configured for specific functionalities such as bank accounts, statistical accounts, budgets, etc. GL accounts are managed in the General Ledger section of the accounting application. Accounts identified as bank accounts will also appear in the banking section. > [!TIP] > **R365 Best Practice** > > To download an example General Ledger populated with recommended Account Names, Account Numbers, Cash Flow Categories, Operational Reports Categories, and Parent Account from the National Restaurant Association (NRA), follow the link below: > > [NRA Example General Ledger](https://cdn.us.document360.io/5c9d1111-0c69-4e96-8910-d7f2750fdc9d/Images/Documentation/Restaurant365-NRA-GL-Accounts.xlsx) **From this page, users can perform the following actions:** - [Restrict Access on GL Accounts](/doc/docs/gl-accounts-restrict-access) - [Disable Entry on GL Accounts](/doc/docs/gl-accounts-disable-entry) - [Add a New GL Account](/doc/docs/add-a-new-gl-account) - Assign [Operational Report Categories on GL Accounts](/doc/docs/operational-reports-categories) - Manage [Location Security on GL Accounts](/doc/docs/gl-accounts-location-security) - [Set Report Settings on GL Accounts](/doc/docs/gl-accounts-report-settings) - [Set Budget Defaults on GL Accounts](/doc/docs/gl-accounts-budget-defaults) - Mark Accounts as [Statistical Accounts](/doc/docs/gl-accounts-statistical-accounts) - [Inactivate or Delete GL Accounts](/doc/docs/delete-gl-accounts) --- ## Security **The following permissions are associated with GL accounts:** - General Ledger → GL Accounts - View GL Accounts - Edit GL Accounts - Create GL Accounts - Access Restricted GL Accounts - Delete GL Accounts These permissions can be added to [custom user roles](https://restaurant365.us.document360.io/doc/docs/custom-user-roles) or [individual users](https://restaurant365.us.document360.io/doc/docs/users-overview-and-security). The [Permission Access report](https://restaurant365.us.document360.io/doc/docs/generating-a-permissions-access-report) can be used to determine which user roles or users already have these permissions assigned. For more information, see [User Setup and Security](/doc/docs/user-setup-security-and-location-access). --- ## Navigation ****To create a new GL Account record:**** In the top ribbon, click **create** then select **Account.** ![](https://cdn.us.document360.io/5c9d1111-0c69-4e96-8910-d7f2750fdc9d/Images/Documentation/image-S5TFKCQF.png) ****To view an existing GL account record:**** 1. Open the **Accounting** application. 2. Click **General Ledger** to expand the folder. 3. Click **GL Accounts.** 4. Select the **desired GL Account.** ![](https://cdn.us.document360.io/5c9d1111-0c69-4e96-8910-d7f2750fdc9d/Images/Documentation/image-N3IRAXZW.png) --- ## General Tab The General tab is where the account name and number are entered, and where other GL account settings can be managed. ![](https://cdn.us.document360.io/5c9d1111-0c69-4e96-8910-d7f2750fdc9d/Images/Documentation/image-HOUF7N64.png) | | Button/Field | Description | | --- | --- | --- | | **1** | Account Name | The unique account name assigned to a general ledger (GL) account in R365. This name is used to identify the account throughout the system and must be distinct from all other GL accounts. > [!NOTE] > If a duplicate name is entered, a warning will display notifying the user that the name already exists in the system. | | **2** | Account Number | The unique numerical identifier for a general ledger (GL) account in R365. This number is used to organize and reference accounts and must not duplicate any other GL account number in the system. | | **3** | Parent Account | A GL account used to group related child accounts for reporting and organizational purposes. Assigning a [parent account](/doc/docs/parent-accounts-child-accounts) creates a hierarchical structure, enabling summary reporting and subtotaling of financial data across associated accounts. > [!NOTE] > This field is optional and does not affect transaction-level functionality. | | **4** | GL Type | A classification that the defines the financial category of a general ledger (GL) account, such as asset, liability, equity, income, or expense. [GL Types](/doc/docs/gl-types) determine how accounts are grouped and displayed on financial reports like the [Balance Sheet](/doc/docs/balance-sheet) and [Profit and Loss](/doc/docs/profit-and-loss) statement. Each GL account must be assigned a GL Type, and the selected type influences other available settings and reporting behavior. | | **5** | Operational Reports Category | Predefined classification used to group GL accounts for operational reporting. > [!NOTE] > This selector will only appear when a GL Type with the Financial Report setting of 'Profit & Loss' is selected in the GL Type selector above (4). If the GL Account is a Balance Sheet Account (and therefore has a GL Type that has the Financial Report setting of 'Balance Sheet') this selector will not appear. > [!NOTE] > Operational Reports Categories are not customizable. Learn more about [Operational Reports Categories](/doc/docs/gl-accounts-operational-reports-categories). The dropdown menu includes the following options: - Sales - Food - Sales - N/A Beverage - Sales - Liquor - Sales - Beer - Sales - Wine - Sales - Retail/Other - Sales - General - Discount (exclude from sales) - COGS - Food - COGS - N/A Beverage - COGS - Liquor - COGS - Beer - COGS - Wine - COGS - Retail/Other - COGS - General - Labor - FOH - Labor - BOH - Labor - Salaried - Labor - General - Other Key Controllable > [!TIP] > **R365 Best Practice** > > It is recommended that all P&L Accounts have an Operational Report Category assigned to them. | | **6** | Description | Open text field used to provide additional information or for sorting purposes. | | **7** | Is Stat Account | Marks the account as non-financial. Replaces the 'Parent Account' and 'GL Type' fields with 'Stat Account Type' and 'Better/Worse Direction.' Marks the account as a non-financial account— the account details will not post to the General Ledger. When checked, the 'Parent Account' and 'GL Type' fields will be replaced with the 'Stat Account Type' and 'Better/Worse Direction' fields. Learn more about [Stat Accounts](/doc/docs/gl-accounts-statistical-accounts). | | **8** | Is Bank Account | Sets the account as a [bank account](/doc/docs/bank-accounts) and enables bank account fields. > [!NOTE] > Only available for Balance Sheet accounts. | | **9** | Disable Entry (Subtotal Only) | Prevents the account from appearing in AP Invoice account selectors. Learn more about [disable entry](/doc/docs/gl-accounts-disable-entry). | | **10** | Restricted Access - usage | When selected, only Users with the following permission will be able to select this GL Account, including when entering Invoices or recording paid outs on the Daily Sales Summary (DSS): - General Ledger → GL Accounts → Access Restricted GL Accounts - > [!TIP] > Cost (including COGS) and Expense Accounts should **not** be checked. Learn more about the [Restricted Access - usage setting here](/doc/docs/gl-accounts-restricted-access-settings). | | **11** | Restricted Access - hide transactions | Restricts which transactions will be viewable by the user. All transactions that contain a single line with a restricted GL account will be hidden from users without the ‘Access Restricted GL Accounts’ permission. > This setting requires that 'Restrict Access - Usage' is checked. Learn more about [Restricted Access Settings.](/doc/docs/gl-accounts-restrict-access) | | **12** | Control Account - Prevent Manual Journal Entries | Hides the account from manual Journal Entry selectors. System-generated entries can still use this account. > System-generated entries, such as an AP Invoice, are not affected by this setting. A user can view a system-generated entry that is using a Controlled Account, but cannot make an update to the entry by adding a row using a Controlled Account or edit an existing row to use the Control Account. | --- ## Transactions ![](https://cdn.us.document360.io/5c9d1111-0c69-4e96-8910-d7f2750fdc9d/Images/Documentation/52364433-9881-4136-8fa9-78949373cfe3.png) The Transactions tab will display all of the Transactions that have posted to this GL Account. --- ## Report Settings ![](https://cdn.us.document360.io/5c9d1111-0c69-4e96-8910-d7f2750fdc9d/Images/Documentation/48d99e4d-9532-48fc-8f2d-572bf88b2760.png) On the Report Settings tab, Users can specify additional report settings for the GL Account, including the option to Show Running Total, and assign the Cash Flow Category to Balance Sheet Accounts. Learn more about [GL Accounts: Report Settings](/doc/docs/gl-accounts-report-settings). --- ## Budget Defaults ![](https://cdn.us.document360.io/5c9d1111-0c69-4e96-8910-d7f2750fdc9d/Images/Documentation/f60ce71a-6f2d-4e31-87a6-a8153aaf9825.png) The GL Account can have a default budgeted dollar Amount set on the GL Account record. This value would then be pre-populated in the 'Set All to Same Amount' field on the Account Detail screen when the [Budget](/doc/docs/budgeting-completing-and-updating-budgets) is created. By default, 'Budget As' is set to 'Amount', signifying that the selected Account will be budgeted as a Dollar Amount. In addition to Amount, Accounts can be Budgeted As: - Percent of GL Account - Percent of GL Type - Percent of Operational Report Category Learn more about [GL Accounts: Budget Defaults](/doc/docs/gl-accounts-budget-defaults). --- ## Location **![](https://cdn.us.document360.io/5c9d1111-0c69-4e96-8910-d7f2750fdc9d/Images/Documentation/01df1b0d-9a9b-4701-880f-9fcb837c8147.png)** GL Accounts can have additional, Location-based security set on the GL Account record. This feature limits accounts from being seen and selected, GL Account Location Security can be set to limit accounts for use on only select Locations or Location Reporting Categories (groups of Locations). GL Account Location Security can also be considered a form of 'white-listing' Locations for use on a specific GL Account. Click here for more information on [GL Account: Location Security](/doc/docs/gl-accounts-location-security). ## Related - [Add a New GL Account](/add-a-new-gl-account.md)