> ## Documentation Index
> Fetch the complete documentation index at: https://docs.uplifter.app/llms.txt
> Use this file to discover all available pages before exploring further.

# What are GL codes and my chart of accounts?

> How your seeded chart of accounts, GL code types, and the Ledgers page work.

<Note>
  **Must know**

  * **Seven codes are seeded at signup** — one revenue code for each sellable type (programs, events, competitions, memberships, passes, products) plus **2100 Sales Tax Collected**.
  * Default codes can't be deleted — only **deactivated** — and any code with ledger entries can't be deleted either.
  * The Ledgers page also shows revenue by code, a lightweight financial report, and where each code is assigned.
</Note>

**GL codes** (general ledger codes) are the accounting buckets your sales are sorted into. Every Uplifter club gets a small **chart of accounts** automatically, so your revenue is categorized for bookkeeping from day one. You'll find it under **Settings → Financial Setup → Ledgers** (the "Ledgers & GL Codes" page).

**Code types**

Each code is one of five types: **Revenue**, **Expense**, **Liability**, **Asset**, or **Equity**. The seeded defaults are the six revenue codes (one per sellable type) and the 2100 Sales Tax Collected liability code. You can add your own codes with the **New GL Code** button.

**What the Ledgers page shows**

* **Overview** — your GL code list plus a **Revenue by GL Code** chart of invoiced revenue.
* **Transactions** — the debits and credits recorded from journal entries. Use **Export** to download every matching transaction (not just the current page) as a CSV.
* **Assignments** — which programs, events, competitions, memberships, passes, and products are tagged to each code.
* **Financial Reports** — a lightweight revenue-and-balances view.

**Deleting codes**

Default codes and any code that already has ledger entries are protected — deactivate them instead. For a code you *can* delete, removing it simply clears the tag on past sales; those lines just become untagged.

**Related:** [How do I assign a GL code to a program or product?](/club/money-payouts-accounting/assign-gl-code-to-programs-products) · [Which reports show revenue, tax, and receivables?](/club/money-payouts-accounting/financial-reports-revenue-tax-receivables) · [How do I connect QuickBooks or Xero and sync?](/club/money-payouts-accounting/connect-quickbooks-xero)
