5-level hierarchy: L1 Class β L2 Group β L3 Subgroup β L4 Control β L5 Ledger (postable). Purple SL badge = ledger carries a subledger β click it to view. VAT & tax ledgers carry rate-based subledgers.
Only Level-5 ledgers are postable; levels 1β4 are roll-up totals. Codes: L1 = 1 digit Β· L2 = 2 Β· L3 = 3 Β· L4 = 4 Β· L5 = 6 (L4 + 2-digit serial). Subledger detail always sums back to its L5 ledger balance.
Cash & Cash Equivalents (drawers, banks, MFS wallets, card/gateway acquirers) each carry a subledger for per-location / per-account reconciliation. Parties holds Suppliers & Customers (plus aggregators and staff). VAT & tax ledgers keep one subledger per rate (and per TDS section) β so the Mushak return and withholding challans reconcile straight off the subledger trial balance, no re-analysis.
Every journal line shows Ledger (L5) + Subledger. VAT lines always carry a rate subledger β that's what makes the return rate-wise traceable.
Statements are computed live from the journal entries on the Transactions tab. Filter by cycle to see how each set of entries moves the numbers β any subset still balances, because every journal entry balances. Click any account row to drill into the postings behind the figure; click a group row to expand/collapse it.
Statement
All cyclesReckonium POS Β· 5-level COA Β· rate-based tax subledgers Β· restaurant VAT 5% (no input credit) β star-hotel 15% variants noted Β· amounts illustrative ৳ BDT Β· verify current NBR SROs before go-live