> ## 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.

# Accounting in Lynka

> Learn how Lynka Accounting connects the chart of accounts, journals, payables, cash, bank reconciliation, tax, credits, budgets, period close, and financial reports.

Accounting turns operational transactions into a controlled financial history. Lynka keeps the source workflows connected to the ledger so an owner can move from a financial statement back to the invoice, bill, payment, goods receipt, or journal that created it.

The desktop Accounting navigation is grouped into **Overview**, **Ledger**, **Payables**, **Cash & Bank**, and **Compliance**.

## Ledger

The Ledger group includes the Chart of Accounts, Journal, Financial Reports, Budgets, and Credits.

The chart of accounts gives every journal line a financial category. Journals record balanced debit and credit entries. Reports turn those postings into the Trial Balance, General Ledger, Profit & Loss, Balance Sheet, Cash Flow Statement, and other finance views.

<CardGroup cols={2}>
  <Card title="Chart of accounts" href="/product/accounting/chart-of-accounts">Understand the account structure behind the ledger.</Card>
  <Card title="Create a journal" href="/product/accounting/journals/create-journal-entry">Record a balanced manual accounting entry.</Card>
</CardGroup>

## Payables

Payables records what the business owes suppliers. A purchase order is not Accounts Payable by itself. A goods receipt proves delivery, while a posted supplier bill creates the payable obligation.

Payments then settle that obligation instead of creating the same expense a second time.

See [Create a supplier bill](/product/accounting/payables/create-supplier-bill) and [Approve and pay a bill](/product/accounting/payables/approve-pay-bill).

## Cash and bank

Cash Receipts and Cash Disbursements record direct cash events when a more specific source workflow does not own them. Customer invoice payments belong with the invoice so Accounts Receivable can be reduced correctly.

Bank Reconciliation matches bank statement activity to Accounting entries. It does not create revenue or overwrite source documents.

## Compliance and close

The Tax Center separates tax from revenue and tracks tax-related reporting and settings. Close Center lets authorized finance users lock a completed accounting period so a backdated transaction cannot silently rewrite reported history.

Reopening a period requires separate authority and should be treated as an exception.

## Accounting integrity

A healthy accounting system checks more than whether one page loads. Lynka's calculation integrity work verifies relationships such as:

* posted journals balance
* journal headers agree with their lines
* the Balance Sheet equation reconciles
* operational Accounts Receivable agrees with the ledger when both use the same scope
* cleared customer cash agrees with cash reporting where the same settlement basis applies
* real inventory value agrees with the Inventory ledger account on the same valuation basis
* reporting-excluded fixtures do not leak into financial totals

## Financial reports

The active Finance catalog includes Trial Balance, General Ledger, Chart of Accounts Balances, Profit & Loss, Balance Sheet, Cash Flow Statement, A/P Aging, and Bank Reconciliation Readiness.

<Info>
  Invoice totals, revenue, receivables, and cash are different measurements. A correct system should reconcile them when they describe the same event, not force them to be identical at all times.
</Info>

## Access

Accounting is a paid capability in the current entitlement model. The area also uses detailed permissions for journals, bills, financial reports, bank reconciliation, periods, and other sensitive actions.

## Next steps

* [Financial reports](/product/accounting/financial-reports)
* [Bank reconciliation](/product/accounting/bank/reconcile-bank)
* [Close an accounting period](/product/accounting/periods/close-period)
* [Accounting calculation rules](/reference/calculations/accounting-metrics)