General

Opening entries
Account which is used for the opening balance sheet. If you book entries on this account on the first day of the first fiscal period, then these entries apply to the opening balance and are treated and displayed as such in reports as well.
See: Opening entries

Exchange differences
Account which is used for the year-end correction of the balances of accounts with foreign currencies. See: Book exchange differences.

Allocation of profit / loss
Account which is used for the allocation of profit / loss at the end of a fiscal year. If you book entries on this account on the last day of a fiscal period, then these entries apply to the closing balance II (balance after profit allocation).
See: Complete fiscal period / Profit/loss allocation

Inventory

Default accounts for articles, services and fixed assets from the inventory are configured here. These accounts are used in order documents when articles are added as items. The revenue account is used for sales invoices and the expense account for purchase invoices.

Order

Default accounts for order documents are configured here. The debtor account is used by default for sales invoices and the creditor account for purchase invoices, i.e. the account is auto-filled in the invoice but can be overridden.