Account Categories

Built on top of the core, account categories provide further assurance that the accounts balance from the accounting rules perspective.

There are a few tables provided by omni_ledger to facilitate this.

omni_ledger.account_categories

Column	Type	Description
id	account_category_id (bigint)	Identifier of the category
name	text	Name of the category (such as 'Assets' or 'Expenses')
type	category_type	one of 'asset', 'liability' or 'equity'
debit_normal	boolean	Is this account debit normal 1? (default: false)

This table allows one to set up their own chart of accounts. The most important columns are type and debit_normal as they are used in the accounting equation verification that happens on every account that is categorized.

This table enforces the following rules:

• Category can't be deleted unless there are no accounts categorized with it.

omni_ledger.account_categorizations

Column	Type	Description
account_id	account_id	Identifier of the category the account belongs to
category_id	account_category_id	Identifier of the category the account belongs to

Unless included in this table, core accounts are not subject to accounting equation verification.

This table enforces a few rules:

• An account can only be categorized only with one category
• An account can only by categorized once in its lifetime
• Categorizations can't be deleted

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1. Accounts where a debit increases the balance, such as assets or expenses. ↩