> ## Documentation Index
> Fetch the complete documentation index at: https://docs.lynkacrm.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Ledger and journal entries in Lynka Accounting

> Learn how the Chart of Accounts, journal entries, posting, reversal, and ledger reporting work together in Lynka Accounting.

The ledger is the accounting record behind your financial statements. Lynka separates the **Chart of Accounts**, journal entries and financial reports so you can see both the structure of your books and the transactions posted into them.

## Chart of Accounts

Open **Accounting > CoA** to review the accounts available to the workspace. Accounts provide the categories used by postings such as cash, receivables, payables, revenue, tax, inventory and equity.

Changing account structure can affect future accounting behavior, so Chart of Accounts actions are permission controlled.

## Journal entries

Open **Accounting > Journal** to review or create journal entries. A manual journal records debit and credit lines for an accounting event that is not already being generated by another controlled workflow.

Users may need permissions such as `journal.view`, `journal.create`, `journal.post`, `journal.reverse` or `journal.delete`, depending on the action.

A journal should balance before posting. Posted entries become part of the ledger and financial reports.

## Posting and reversal

Posting is the accounting boundary that makes the journal active in the books. If a posted entry needs to be corrected, reversal preserves the audit history better than silently rewriting a completed financial event.

Lynka also keeps journal audit history so accounting changes can be traced.

## Reports that use the ledger

Use **General Ledger** for account level transaction history, **Trial Balance** to confirm debit and credit balances, **Profit & Loss** for period performance and **Balance Sheet** for assets, liabilities and equity.

<CardGroup cols={2}>
  <Card title="Create a journal entry" href="/product/accounting/journals/create-journal-entry">Enter a balanced manual accounting transaction.</Card>
  <Card title="Post or reverse a journal" href="/product/accounting/journals/post-reverse">Understand the financial boundary and correction workflow.</Card>
  <Card title="Financial reports" href="/product/accounting/financial-reports">Read the statements built from posted accounting activity.</Card>
  <Card title="Invoice to ledger" href="/workflows/invoice-to-ledger">See how operational billing reaches Accounting.</Card>
</CardGroup>