General Ledger & Chart of Accounts

What You’ll Learn

In this module, you’ll explore the General Ledger (GL) and Chart of Accounts (COA) - the foundation of any accounting system. By the end, you’ll understand how BigLedger organizes financial data to meet SAGA requirements.

Before You Begin: Key Terms Explained

Why This Module Matters

The General Ledger is like the foundation of a building - everything else depends on it:

• All financial reports pull data from here
• Budget tracking connects to GL accounts
• Every payment and receipt flows through the GL
• Auditors review this first

Test Scenario 1: View the Chart of Accounts

Objective: See how accounts are organized in BigLedger

Time: 3 minutes

Step-by-Step Instructions

1. Login to the demo system at demo-v1.bigledger.com

2. Look at the left menu and click on Finance

3. Click on “Chart of Accounts”

4. You should see a list of accounts organized in a tree structure

What to Look For

You’ll see five main account types (this matches UTM’s structure):

Try This

• Click the arrow next to any account type to expand it
• Use the search box to find a specific account (try typing “cash”)
• Notice the GL codes - each account has a unique number

Test Scenario 2: Create a New Account

Objective: See how easy it is to add new accounts when needed

Time: 5 minutes

Why You’d Do This

Universities often need new accounts for:

• New programs or courses
• Special grants or projects
• New expense categories

Step-by-Step Instructions

1. Navigate to: Finance → Chart of Accounts

2. Click the “+ New” or “Add Account” button

3. Fill in these details:

   Field	What to Enter
   GL Code	5099
   Account Name	Training Expenses (Perbelanjaan Latihan)
   Account Type	Select “Expense”
   Category	Operating Expenses
   Status	Active

4. Click “Save”

What Should Happen

• The system checks if the code already exists (no duplicates allowed)
• The new account appears in the list under Expenses
• An audit trail records who created it and when

Test Scenario 3: View Account Details and Mappings

Objective: Understand how accounts connect to financial statements

Time: 3 minutes

Step-by-Step Instructions

1. Navigate to: Finance → Chart of Accounts

2. Click on any account (e.g., search for “Cash” and click on it)

3. View the details panel that appears

What to Look For

Why This Matters

Test Scenario 4: Check Period Management

Objective: See how BigLedger handles accounting periods (months)

Time: 3 minutes

Background

Government agencies follow a fiscal year (January - December for most). The system needs to:

• Control which periods are open for transactions
• Close periods when the month is finalized
• Support “Month 13” for year-end adjustments

Step-by-Step Instructions

1. Navigate to: Finance → Period Management

2. View the period list showing all 12 months (plus Month 13)

3. Look at the Status column:

   Status	What It Means
   Open	Transactions can be posted
   Closed	No changes allowed (month is finalized)
   Future	Not yet available

What You Can Test

• Try to see which periods are currently open
• Note the “Month 13” period for year-end adjustments

Test Scenario 5: View Ledger Transactions

Objective: See how transactions are recorded in the General Ledger

Time: 5 minutes

Step-by-Step Instructions

1. Navigate to: Finance → Ledger and Journal → Ledger

2. Select an account from the dropdown (e.g., “Cash at Bank”)

3. Set a date range (e.g., current month)

4. Click “Search” or “View”

What to Look For

Try This

• Click on any transaction to see more details
• Drill down to the original document (invoice, payment, etc.)

Test Scenario 6: Multi-Dimensional Tracking

Objective: See how BigLedger tracks costs by department, project, and more

Time: 3 minutes

Why This Matters

UTM needs to track spending by:

• Campus (JB main, KL branch)
• Faculty/Department (PTJ)
• Project (research grants, construction)
• Budget category (operating, capital)

Step-by-Step Instructions

1. Navigate to: Finance → Ledger and Journal → Journal Transaction

2. Click “New” to start a new journal entry

3. Look at the line item fields - notice the dimension dropdowns:

   Dimension	Purpose
   Segment	Campus or division
   Profit Center	Faculty/Department (PTJ)
   Project	Specific project code
   Category	Budget category

Your Progress Checklist

Mark off what you’ve completed:

Key Takeaways

After completing this module, you’ve seen that BigLedger:

Quick Reference: Navigation

What’s Next?

You’ve completed the General Ledger evaluation. Choose your next module:

Questions?

If anything wasn’t clear or you’d like a live demonstration:

• Demo Coordinator: fatimah@bigledger.com
• Technical Support: support@bigledger.com