text: where do general ledger codes from from? where do general ledger codes from from? is there a central list of them somewhere? i am from the "old school accounting era".  general ledger codes? i am not familiar with; however, "general ledger accounts derive from the accounting basics. 100 - assets 200 - liabilities 300 - owner's equity 400 - income 500 - expenses  - adding zeros to the basics expands the number of for the groups - i.e., an asset account for a piece of office furniure could simply be 100.001 - office furniture-desk - i.e., an asset account for office supplies could be 100.201-office supplies - i.e., a liability account for accrued utilities could be 200.010-utilities payable  the purpose for the ledger accounts is to post related transactions to the same account and if by chance you need to audit transactions, the ledger account numbers allows easy tracking from the general journal to the ledger accounts and "subsidiary accounts" if any. **have a web site that needs traffic?  i can help:)  visit jaz live cash culture