01Finance and accounting · module
General ledger and double-entry accounting
General journal, chart of accounts, posting rules, accounting periods, closings and financial statements
- Journal entry
- Journal entry line
- Chart of accounts account
- Accounting period
- Fiscal year
- Posting rule
- Source document accounting record
- Closing run
- Numbering series
- Internal accounting document
- Account balance
- 15
- capabilities
- 11
- record types
- 5
- automations
- 0
- integrations and AI tools
02What the module does
Less routine. More value.
The AccountingLedger module is the general ledger in Draivix. It generates balanced double-entry journal entries from invoices, payments, cash desk transactions, inventory, fixed assets and payroll based on posting rules. Accountants have the journal, trial balance, balance sheet and income statement right on top of source documents, with the configured posting mode governing every entry.
- Single source of truth for the journalJournal entries are created exclusively in the general ledger, while other modules hand over accounting records. You always know where every entry originated, and nothing is posted on the side.
- Automation only where you want itChoose between disabled, shadow, draft and automatic posting modes for permitted document types. You decide how much posting the system handles on its own and what requires an accountant's approval.
- No risk of duplicate postingsEvery accounting record carries a unique key, ensuring repeated submissions never create a second entry. The same document will never appear twice in your journal.
- Ready-made Czech chart of accountsOut of the box, you get Czech chart of accounts templates and baseline posting rules. Your accountant does not have to start from a blank spreadsheet and can tailor them to your business.
- Update posting rules without a developerPosting rules are stored as data and updated via import. Whenever your accountant needs to adjust how transactions are posted, no programming is required.
- Every entry is balancedEvery entry has at least two lines with matching debit and credit totals. Amounts are stored in integer minor units (whole hellers), preventing rounding discrepancies.
- Immutable audit trailA posted entry cannot be edited; corrections are always made via a reversing entry. Your accounting history stays transparent and every adjustment is easy to trace.
- Approval workflow for draft entriesProposed entries progress through draft, reviewed, approved and posted states, entering the journal only after proper review and sign-off.
- Internal documents with cost centersPost internal accounting documents across cost centers, jobs and projects, including reversals, so costs are allocated exactly where they belong.
- Closed periods stay closedAccounting periods are locked and can only be reopened with a documented reason, preventing accidental postings into closed periods.
- No-surprise period closeBefore closing, a pre-close check flags any open issues such as pending or failed records. The closing run then requires approval, so nothing is posted without sign-off.
- Up-to-date foreign currency valuationThe system revalues foreign-currency balances so your books never stay stuck on outdated exchange rates. The pre-close check also verifies the revaluation status.
- Financial statements directly over source documentsGenerate the trial balance, general ledger, balance sheet, income statement, cash flow statement and statutory Czech reports. You see the numbers directly over your underlying documents.
- Receivables and payables under controlThe subledger tracks open items, suggests offset candidates and calculates late payment interest, giving you a solid foundation for reminders and settlements.
- Gapless document numbering seriesThe module enforces sequential, gap-free document numbering for each series separately, making it easy to prove a complete document sequence during audits.
03How it works
How it works step by step.
How a document reaches the journal
Invoices, payments, bank transactions, cash desk, inventory, fixed assets and payroll pass an accounting record to the general ledger. Only the general ledger itself creates journal entries. Every record has a unique key, so repeated submissions never create duplicate entries, and an older version of the same document is replaced by the newer one.
Read in detail
The configured posting mode determines what happens next. Disabled: records are ignored. Shadow (default): records are only stored. Draft: draft journal entries are created for approval. Automatic: permitted document types are posted automatically. Switching to automatic posting requires explicit confirmation and the approver's name. Pending records are processed every five minutes.
Chart of accounts and posting rules
The installation includes Czech chart of accounts templates and a core set of posting rules. Based on the document type, event, tax code and document attributes, each rule determines which accounts are debited and credited. You can update posting logic by importing rules without any coding, and retired rules retain their history.
Read in detail
Alongside automated entries, you can post internal accounting documents complete with line items, cost centers, jobs and projects, including reversals.
Controls and corrections
Every journal entry has at least two lines and debits must equal credits. Amounts are stored in integer minor units (whole hellers). Once an entry is posted, reversed or canceled, it cannot be altered—a rule enforced directly at the database level. Corrections are made via reversing entries. Draft entries move through draft, reviewed, approved and posted states.
Read in detail
If a record cannot be posted, it is held with a clear reason: closed period, missing account, missing rule or unbalanced entry. Once fixed, it is reprocessed. The Accounting Operations dashboard highlights failed records, pending manual postings, the period-close checklist, VAT ledger alerts and unmatched bank transactions.
Accounting periods and closing
Fiscal years and accounting periods are initialized via a command. A locked or closed period rejects any new entries. Before closing, a pre-close check displays pending and failed records, unposted drafts, unreconciled sources, foreign-currency revaluations and the status of the VAT ledger.
Read in detail
A closing run is prepared with line items, goes through approval and posts closing entries to the configured accounts (701000, 702000, 710000 and 431000 by default). Reopening a closed period requires a documented reason.
Financial statements and subledger
The general ledger generates the trial balance, general ledger report, balance sheet, income statement (profit and loss), cash flow statement and statutory Czech financial statements from templates. For accounts receivable and payable, the subledger tracks open items, dunning inputs, offset candidates and late payment interest calculations.
Read in detail
The module also manages document numbering series. Numbers run sequentially without gaps and are enforced separately for each series.
04What runs automatically
Automations that save time.
Pending records never sit idle
Every five minutes, pending accounting records are processed according to the active posting mode, so the accountant does not have to trigger runs manually.
Balances updated immediately after posting
Account balances are recalculated as soon as an entry is posted, keeping your reports and overviews aligned with the journal.
Closed periods block new entries
When an entry targets a locked or closed period, the system blocks it and holds the record with an explanation, protecting closed figures from retroactive changes.
Newer versions replace older ones
When a source document is updated, the older version of its accounting record is replaced by the newer one. Accounting always works with current figures without piling up outdated versions.
Period status change as a trigger
Changing an accounting period can trigger a rule in the Automation module, letting you chain custom tasks or notifications for your accounting team.
05Frequently asked questions
Does Draivix support double-entry accounting?
Yes. The general ledger generates balanced debit and credit entries based on the chart of accounts and posting rules.
Does the system post documents automatically?
Only in automatic mode and only for permitted document types. Shadow mode is the default, and switching to automatic posting requires confirmation and the approver's name.
How do you correct an erroneous journal entry?
With a reversing entry. A posted entry cannot be modified, which is also enforced at the database level.
Which financial statements does the general ledger generate?
The trial balance, general ledger report, balance sheet, income statement (profit and loss), cash flow statement and statutory Czech financial statements.
What happens to a document if an account or posting rule is missing?
The record waits in the queue with the stated reason and is reprocessed once the missing account or rule is added.
- Issued invoices and paymentsInvoices, advance invoices, credit notes, and tax documents for payments with gap-free numbering
- Czech VAT, VAT control statements and ISDOCCzech VAT returns, control and EC sales lists in XML, ISDOC, CNB exchange rates and VIES
- Payment matching and reconciliationMatches bank transactions with invoices, advance invoices, received invoices and payroll
- Fixed assets and depreciationAsset cards, book and tax depreciation, technical improvements, disposals and physical counts
- Inventory valuation and accountingWeighted-average or FIFO inventory valuation, stock movement posting and warehouse period close
- Payroll under Czech lawGross-to-net Czech payroll calculation, period closing, PVPOJ and health insurer reports
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