# Chart of Accounts

All general ledger accounts tracked by Circulation must be defined in this option, including accounts receivable and revenue accounts. The accounts will be used in GL reporting and interfacing GL transactions to the general ledger. For example, for two general ledger companies, the Tribune and the Star, both of which have general ledger accounts for subscriptions and carrier/dealer accounts, you might set up the following records:

| GL Company | GL Account | Description             |
| ---------- | ---------- | ----------------------- |
| 20         | 100101     | Cash Account (Star)     |
| 20         | 201101     | Unearned Revenue (Star) |
| 20         | 401201     | CR Mail Revenue (Star)  |
| 100        | 100102     | Cash Account (Trib)     |
| 100        | 201102     | Unearned Revenue (Trib) |
| 100        | 401202     | CR Mail Revenue (Trib)  |

Only general ledger accounts that are used by Circulation need be set up. See [General Ledger](/circulation-setup-manual/accounting/introduction.md#general-ledger) for more information about general ledger accounts.

#### To define a GL account:

1. Select Chart of Accounts from the Accounting | General Ledger menu in Graphical Setup to display the Chart of Accounts screen.<br>

   <figure><img src="/files/rUlREYqShwpzBIKOR1Mg" alt=""><figcaption></figcaption></figure>

2. Click the Add icon in the lower part of the screen and complete the following fields.<br>

   <table><thead><tr><th width="202.33333333333334">Field</th><th width="111">Type</th><th>What to enter</th></tr></thead><tbody><tr><td>GL COMPANY</td><td>setup</td><td>Enter the general ledger company for this account.</td></tr><tr><td>GL ACCOUNT</td><td>open (40)</td><td>Enter the GL account number (in the general ledger, not in Circulation).</td></tr><tr><td>ROLL UP ACCOUNT</td><td>open (40)</td><td>You may, optionally, select a roll up account for this GL account for reporting purposes. The GL Interface Journal can be run to summarize at the roll up account level.</td></tr><tr><td>DESCRIPTION</td><td>open (30)</td><td>Enter a description for this account.</td></tr></tbody></table>

3. Click OK to add the GL account to the database, or click Add Another to add the account and begin setting up another account.


---

# Agent Instructions: Querying This Documentation

If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question.

Perform an HTTP GET request on the current page URL with the `ask` query parameter:

```
GET https://docs.navigaglobal.com/circulation-setup-manual/accounting/general-ledger-menu/chart-of-accounts.md?ask=<question>
```

The question should be specific, self-contained, and written in natural language.
The response will contain a direct answer to the question and relevant excerpts and sources from the documentation.

Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.