GL Accounts Types

Standard financial classification defining whether a GL account belongs to the Profit & Loss or the Balance Sheet, used as a foundational semantic contract across all financial models.

Semantic Contract

Definitions

ColumnDescription
idUnique identifier for the GL Accounts Type.
nameFinancial classification of the account type. Allowed values are PnL (Profit & Loss) and Balance Sheet.

Sample & Implementation

A list of GL Accounts Types
idname
1pnl
2balance_sheet
CREATE TABLE IF NOT EXISTS gl_accounts_types (
    id INTEGER PRIMARY KEY,
    name VARCHAR NOT NULL CHECK (name IN ('pnl', 'balance_sheet'))
)

Data Format

Field

Type

Dependencies

  • None.

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