Accounting entries

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Each Gestan accounting flow (cash in or out) is linked to an imputation, which links the explicit nature of the flow, and the accounting codes that can be attached to it.

For example, you buy a pen for 10 euros. When you record this disbursement of 10 euros, you will indicate the charge “Office supplies”. This flow will then be classified in the purchases journal in account 6064 (administrative supplies for France), with a counterpart in account 401 (collective suppliers in France).

VAT accounting will be carried out via the configuration of VAT accounts by rate, and payment accounting will be carried out by the accounting code attached to the bank account with which you paid for this pen.

Without accounting qualifications, few people know that the purchase of the pen must be charged to account 6064. But with imputations, everyone can, even without accounting qualifications, by recording the nature of receipts and disbursements, classify them directly in the correct accounting codes.

It is possible to go down to a finer level of granularity, via accounting liaisons.

Access: Tools → Accounting settings → Imputations → List of allocations

Gestan comes with default imputations, which you can modify for your own needs.

It is strongly recommended, with the advice of your accountant, to adapt the default imputations according to the accounting granulometry you desire.

Avoid classifications that are too fine. When you create a new charge, there can be two reasons: either a legal obligation or a reporting necessity. If neither of these two reasons exists, it is not useful to create the allocation.

In the context menu options:

• Show entries causes the entries related to this allocation to be displayed
• Change in bulk allows you to mass reassign all entries from one allocation to another allocation (menu reserved for administrators)
• It is possible to imputations or download them.

The plan account is generally a revenue, expense, fixed assets, or capital account.

The offset account is generally a third-party account or a bank account.

Except in special management cases, the accounting codes of the customer and supplier collective accounts must be identical to the counterpart accounts of the imputations concerning professional income and expenses. Clearly, and as far as France is concerned, the customer collective account is most often account 411, and the supplier collective account is most often 401: in the configuration of any imputation falling into the professional revenue category, enter the same code 401 as the contra account, and for all allocations falling into the category of professional expenses, enter the same code 411 as the contra account.

Other “Accounting” articles