General ledger

📍 Where in the back officeGrand livre (General ledger)Who can:AdministratorOperationsSupervisorFinance (read-only)

The general ledger keeps the venue’s accounts in double entry. Nobody types in the everyday entries: each money action (register opening and close, intake, proven transfer, manual payment, debt, tablet hand-in, safe, inter-venue transfer, mode correction…) writes its own entry, at the moment it happens.

Operations and finance read it; setting the chart of accounts and the scheme, and manual journal entries, are reserved for the administrator.

Open the general ledger

📍 Where in the back officeOuvrir le grand livre (Open the general ledger)Who can:AdministratorOperationsSupervisorFinance (read-only)

Until the venue has opened it, the general ledger is empty: the screen says so (“pas encore ouvert dans cette salle”, not yet opened in this venue), never a zero balance. The general ledger never closes again: it is opened once.

1. Check that the venue currency is filled in (otherwise the screen asks for it first).
2. Read Ce que fait l’ouverture (What opening does): from this moment, each money action writes its entry; the history is taken over afterwards, without blocking any action.
3. The administrator writes the Motif (Reason) and opens the general ledger, in the venue’s back office — or in the online back office, provided the venue is connected at that moment (venue offline: refused at once, never queued).

The screen then follows the Reprise de l’historique (History takeover): Progression par source (Progress by source: vouchers written, entries, with no proven amount, errors), then Résumé par source (Summary by source). The vouchers the takeover could not write are listed and retried every night, like the Registres et grand livre (Registers and general ledger) matching and the Dernier rattrapage (Last catch-up).

The tabs

Tab	Contents
Journaux (Journals)	The entries, journal by journal, over the period: number, date, voucher (in words), description, debit and credit lines.
Grand livre d’un compte (Account ledger)	An account’s lines with its opening balance, its running balance and its closing balance, by currency.
Balance (Trial balance)	The balances of all accounts over the period, by currency.
Contrôles (Checks)	The health of the general ledger: double entry, numbering, matching with the registers, pending funds… A badge counts what is out of line.
Plan de comptes (Chart of accounts)	The venue’s accounts (administrator to change them).
Schéma d’imputation (Posting scheme)	Which action writes to which accounts (administrator to complete it).

What the screen can say

• “brouillard — numéro en attente” (draft — number pending): the entry has just been written, its number arrives in a few seconds. No number is invented.
• An “à vérifier” (to check) badge flags a fallback entry (one leg in the suspense account): to be adjusted.
• Balances are never added across currencies.
• The Reprise de l’historique en cours (History takeover in progress), Numérotation en retard (Numbering behind) or Contrôle de partie double en écart (Double-entry check out of line) banners lead to the Contrôles (Checks) tab.

New manual journal entry

For an entry that no action writes (settling a voucher, for example), the administrator clicks Nouvelle OD manuelle (New manual journal entry): description, reason, linked voucher (optional), then the lines (account, axis, debit or credit). The totals and the difference show live: the entry must balance. This is done in the venue back office, on a desktop computer.

Export

1. Click Exporter (Export): the Exporter le grand livre (Export the general ledger) panel opens.
2. Choose the tab:
   • FEC: the accounting entries file, over closed days (a whole fiscal year, or a period of at most one year). Choose the Séparateur (Separator) and the Encodage (Encoding);
   • CSV comptable (Accounting CSV): the numbered entries for accounting software (Sage, EBP, Ciel…), in your import format; the saved profile pre-fills the form;
   • Documents: the Journal comptable (Accounting journal), the Grand livre par compte (Ledger by account) or the Balance générale (General trial balance), as PDF, Excel or CSV (filters Journal, Compte (Account), Flux (Flow), register, machine, axis);
   • Vérifier (Verify): see below.
3. Choose the period (Exercice (Fiscal year), Exercice à ce jour (Fiscal year to date), Exercice précédent (Previous fiscal year), or dates) and, if needed, the Devise (Currency): an accounting file carries only one currency.
4. Save the file.

Caution

Accounting files are downloaded in the venue back office; each export is written to the audit log there. A file for a period that is not closed is provisional: it is not a closing of the accounts. During the history takeover, files for a period that touches the opening are refused. Beyond 20,000 lines, a document is refused: narrow the period, or use the accounting CSV.

Verify an exported file

The Vérifier (Verify) tab says whether an accounting file is really the one the venue handed over, without generating it again: who exported it, when, over which period. See Tamper evidence.

Closing periods (day, month, fiscal year) is done in Period closes.