Key rules & account quick referenceالقواعد الأساسية ومرجع الحسابات

This is the page to keep open. It holds the account numbers you will type every day and the rules that decide whether a chart of accounts stays usable after a year of postings.

The numbers are split into three groups on purpose, because they are not equally solid. The first group is what the shipped chart of accounts actually contains - number, exact description, and where it sits in the tree. The second is accounts a business opens for itself. The third is the list the instructor dictates for you to memorise, which is about what to use an account for rather than about a label on screen.

1. The seven classes

Everything hangs off seven classes, under a root row 0 Chart of Accounts Tree View:

Class 4 is the one you live in, because every party you deal with sits under it:

40 Suppliers · 41 Debtors (Customers) · 42 Personnel · 43 Social Security · 44 Government And Public Departments · 45 Partners · 46 Miscellaneous Accounts Payable & Receivable · 47 Prepayments & Accruals · 48 Transitory Accounts For Regularization · 49 Provisions (Receivables & Payables)

See the chart of accounts for what the classes mean and how the digits build the structure.

2. Accounts that are in the shipped chart

Every row below was read off the tree or off an account picker.

Suppliers

Clients

The pairing is the thing to remember: each family comes as a VAT account and a non-VAT account, and picking one of the two is what sets the VAT box on the auxiliary record for you.

Personnel and partners

With List set to the employee list, the account picker offers exactly one account: 4212 Personnel. That is the whole confirmable chain - 42 Personnel → 4212 Personnel.

The instructor also dictates 421 as the employees group (session 1, 45:28). 421 sits between the two, but no screen in the training expands it, so its description is not printed here.

Banks and cash

Note that 512 is two levels down - 5 Current Assets → 51 Financial Institutions → 512 Banks - not a top-level "cash and banks" class.

See Banks and Currencies & cash.

VAT

The VAT accounts all hang off 44 Government And Public Departments:

3. Accounts a business opens for itself

These are not in the shipped chart. The training builds them for one specific business, and yours may need a different split - or none at all. They are listed because a customer who followed the training will have them and will name them at you.

Before opening any of these, read the parent/child rule in section 5. Splitting an account is only possible while nothing has been posted on it.

4. Numbers the instructor tells you to memorise

The last part of session 1 is a dictation: the accounts you will reach for so often that you should know them by heart. These are given as what to use an account for. The sessions never open them on screen, so check the description against your own chart before you rely on it.

4515 is worth singling out: the owner is a partner, never a customer. See Partners & employees.

5. The rules in one place

1. New Plan always. Old Plan (full/basic chart) is legacy.
2. The owner is a partner (4515), never a customer.
3. Non-resident = foreign, or no fiscal number → excluded from top-10.
4. PID rule - things that multiply (POS, safes, vans) get a PID; fixed things do not. Once one entry has gone through the account, the setting can no longer be changed.
5. Currency base - LBP at 90,000/USD; other currencies set against LBP.
6. Post only on the child account, never the parent; a used account is locked from restructuring.
7. Production for make/dismantle; accumulation for fixed bundles.
8. Consignment - separate warehouse per consignor; purchase only on the consignor's invoice.
9. Pick the List before the Account on an auxiliary record - it filters the account list to the accounts that kind of party may sit on, and it locks the moment you save.