Assets (1000–1999): Things the organization owns or is owed. When debited, assets increase; when credited, assets decrease.

Liabilities (2000–2999): Things the organization owes. When credited, liabilities increase; when debited, liabilities decrease.

Revenue (3000–3999): Income earned. When credited, revenue increases; when debited (rare), revenue decreases.

Expenses (4000–4999): Costs incurred. When debited, expenses increase; when credited (rare), expenses decrease.

Visit date (event/service delivery date) — for accrual accounting.

Synchronization date (when recorded in system, which can be late in case of using offline POS then syncing back to online) — for cash-basis accounting.

Initial Sale: Records the full amount owed by the customer (Accounts Receivable) and the obligation to provide services (Deferred Revenue).

Revenue Recognition: When services are delivered (according to the accounting date configuration chosen by the customer), moves money from Deferred Revenue to actual Sales Revenue.

Tax recognition: Properly separates and tracks sales tax amounts for tax reporting.

Discounts: When discounts are applied, reduces both Accounts Receivable and Deferred Revenue. Discounts are generated separately because it's possible to apply discounts at a separate time from the original sale.

Discount recognition: When services are delivered (according to the accounting date configuration chosen by the customer), moves discount base amount from Sales Revenue to Deferred Revenue.

Discount tax recognition: Properly separates and tracks discount portion of tax for tax reporting.

Cancellations: When sales are cancelled, reverses the original sale entries.

Discount Cancellations: When discounts are cancelled, reverses the original discount entries.

Payment Receipt: Records money received from payment processors and reduces what customers owe.

Refunds: Reverses the payment process when customers request refunds.

Represents money held by the third-party payment processor (Adyen) on the organizer's behalf.

Acts as a temporary holding or clearing account for funds received from customers before they are transferred to the organizer's bank account.

This is the only payment account where funds flow through Smeetz before reaching the organizer.

All payouts to the organizer's bank account originate from this account.

Represents physical currency and other direct payments received from customers without the Smeetz payment processor in between — whether that's offline payment methods or via external payment processors.

Each payment method configured by the organizer will have its own dedicated account and custom code.

These payments reach the organizer directly without Smeetz in the transaction flow.

This is only for clients that have cash locations set up.

Each cash location has its own account (e.g., "Cash - Location 1", "Cash - Location 2").

Enables tracking of cash payments, transfers between locations, and location-specific cash corrections (overages/shortages).

Each location will have a unique custom account code set by the organizer.

If a transaction is not linked to a set location, it will only show up with the account name "Cash" (e.g. cash payments done outside POS).

Each of these entries is created once per ticket, regardless if the tickets are from the same product or same order (i.e. even if there is a payment/refund for 3 tickets of the same product in the same order, each of the 3 will have its own entries).

Booking Fees: Platform fees charged for using our booking system, generated at the synchronization date of the sale, regardless of whether the payment is done.

Payment Fees: Payment processing fees, will be charged at a different time depending on whether the client has an IC++ set up or not.

IDIV Tax: Specific tax on fees applicable for Lausanne clients. Taken as a percentage from net sales (regardless whether it's paid or not), and it's generated when the booking statement is created.

Tax on Fees: VAT applied to the booking and payment fees.

The voucher liability (account 2050) reflects the cost of the voucher, not its face value. A CHF 100 face-value voucher sold for CHF 80 credits 2050 at CHF 80. The face-value gap is deferred until redemption.

Voucher discount recognition happens at redemption. Sales (3200) and VAT (2010) reductions for the embedded discount land on each redemption proportional to the amount used, using the actual VAT rate of the product purchased.

Voucher expiry recognizes the remaining liability as breakage revenue on account 3300. Post-expiry extensions reverse this cleanly.

Cross-organizer voucher redemptions balance both organizers' books via account 1111 (External voucher).

Cash Transfers: Moving money between different cash accounts (which are explained in the "Cash accounts" section).

Cash Corrections (Gain): Adjustments for accounting overages (when physical cash is more than expected).

Cash Corrections (Loss): Adjustments for accounting shortages (when physical cash is less than expected).

Fee Deductions: Deduction of accumulated fees from the payout.

Bank Transfers: Bank transfers from Smeetz Pay acquiring (minus the fees) to organizer bank accounts.

Synchronization Date (DATETIME): The date and time when the business event was completed and synchronized to our database. This represents when the transaction was recorded in our system.

Creation Date (DATETIME): The timestamp when the original transaction record was first created in the source system.

Modification Date (DATETIME): The timestamp when the transaction record was last modified or updated.

Accounting Date (DATETIME): The date when the transaction should be recognized for financial reporting purposes. This may differ from the synchronization date based on accounting rules (explained in "Accounting Date Logic" section above).

Journal Entry ID (STRING): A unique identifier for each journal entry, composed of the transaction ID and entry type identifier (e.g., "12345S1", "12345P", "12345V", "12345VLA"). This ensures each accounting entry can be uniquely identified and traced back to its source.

Event (STRING): Identifies the specific accounting operation each journal entry represents. Possible values include:

Debit Account Code (STRING): The numeric code identifying the account to be debited (e.g., "1050", "2030", "3200").

Debit Account Name (STRING): The descriptive name of the account to be debited (e.g., "Accounts Receivable", "Deferred Revenue", "Sales").

Credit Account Code (STRING): The code identifying the account to be credited.

Credit Account Name (STRING): The descriptive name of the account to be credited.

Debit Value (NUMERIC): The amount to be recorded as a debit. Always a positive number representing the increase in the debit account.

Credit Value (NUMERIC): The amount to be recorded as a credit. Always a positive number representing the increase in the credit account. Should always equal Debit Value for balanced entries.

Order Reference (STRING): The customer-facing order reference for traceability by orders. Shows as "N/A" for fee and payout transactions that don't have associated orders.

Booking Statement ID (STRING): The internal booking statement identifier used for linking transactions to specific booking statements.