<?xml version="1.0" encoding="utf-8"?>
<ManualTopic ID="/baanerp/tf/onlinemanual/000343" xml:lang="en">
   <Header>
      <Title>Frequently used accounts for account matching</Title>
      <Keyword type="header" order="d1e1974485">
         <Level1>Frequently used accounts</Level1>
         <Level2>account matching</Level2>
      </Keyword>
      <Keyword type="header" order="d1e1974490">
         <Level1>Account matching</Level1>
         <Level2>frequently used accounts</Level2>
      </Keyword>
   </Header>
   <GeneralSection>
      <List>
         <ListItemHead>Sundry debtors and creditors accounts</ListItemHead>
         <ListItem>This account records
		  receivables and payables that are not directly attached to the operating
		  business cycle. For example, to register assignment expenses to be refunded and
		  for which the posting is uncertain at the time of recording. This record is
		  also used to record purchases on behalf of third parties, that must not be
		  posted to the profit and loss account.</ListItem>
         <ListItemHead>Suspense accounts</ListItemHead>
         <ListItem>An account that records
		  operations that cannot be posted definitely to an account. However, such
		  accounts must not appear on the balance sheet. For example, when bank
		  reconciliation is carried out to bring the balance of the company's account
		  into line with that of the bank, the unidentified movements (such as customer
		  payments) listed on the bank statements are posted to a suspense amount.</ListItem>
         <ListItemHead>Internal transfer accounts</ListItemHead>
         <ListItem>These clearing accounts
		  are used for practical and controlled accounting operations, such as
		  transferring cash funds to a bank account. In addition, such accounts are used
		  for operations that require several accounting journals. Internal accounts must
		  not appear on the balance sheet.</ListItem>
         <ListItemHead>Intracompany sales accounts</ListItemHead>
         <ListItem>These intracompany
		  accounts are debited for goods and services provided, and credited for goods
		  and services received. The accounts of a company's various branches must
		  balance out and must not appear on the balance sheet.</ListItem>
         <ListItemHead>Account advances granted for personnel</ListItemHead>
         <ListItem>This is an account that
		  records debit advances and credits them to salaries from which the advances are
		  deducted.</ListItem>
         <ListItemHead>Group accounts</ListItemHead>
         <ListItem>These accounts record
		  temporary advances of funds within companies of the same group.</ListItem>
      </List>
      <Paragraph>For some interim accounts, ERP Enterprise automatically
		generates the transaction reference when the transaction is created. For
		example, the transaction reference can consist of the transaction origin plus
		the order number.</Paragraph>
      <Note>
         <SectionTitle>Note</SectionTitle>
         <Paragraph>Although you can perform account matching on ledger accounts
		  that are used for integration transactions, it is recommended to use the
		  reconciliation process.</Paragraph>
      </Note>
   </GeneralSection>
   <RelatedTopics>
      <SectionTitle>Related topics</SectionTitle>
      <RelTopic>
         <Link href="/baanerp/tf/onlinemanual/000348" role="manual">Account matching</Link>
      </RelTopic>
      <RelTopic>
         <Link href="/baanerp/tf/onlinemanual/000349" role="manual">Basic rules for account matching</Link>
      </RelTopic>
      <RelTopic>
         <Link href="/baanerp/tf/onlinemanual/000342" role="manual">To match with a matching transaction</Link>
      </RelTopic>
      <RelTopic>
         <Link href="/baanerp/tf/onlinemanual/000344" role="manual">To set up account matching</Link>
      </RelTopic>
      <RelTopic>
         <Link href="/baanerp/tf/onlinemanual/000345" role="manual">The account matching process</Link>
      </RelTopic>
      <RelTopic>
         <Link href="/baanerp/tf/onlinemanual/000346" role="manual">Rebuild GL accounts for matching</Link>
      </RelTopic>
   </RelatedTopics>
</ManualTopic>