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

# Accounts Mapping

<Note>Accounts mapping determines which General Ledger accounts are affected when exported expenses are recorded in the Accounting System. Correct mapping ensures financial accuracy, reconciliation, and compliance with bookkeeping standards.</Note>

After the **bookkeeping method** has been determined (for example, Journal Entry or Accounts Payable), exported expenses must be connected to the correct **General Ledger (GL) accounts**.

Accounts mapping defines **where the financial impact of an expense is recorded** in the Accounting System.

## Why Accounts Mapping Exists

All exported expenses follow **double-entry bookkeeping**, meaning every transaction records:

* one or more **debit postings**
* one or more **credit postings**

The bookkeeping method determines *how* an expense is represented (journal entry vs invoice/payment), while **accounts mapping determines which accounts are debited and credited**.

Conceptually:

```mermaid theme={null}
%%{init: {"themeVariables": {"fontSize": "12px"}}}%%
flowchart TD
    A[Export Item]
    A --> B[Bookkeeping Method resolved]
    B --> C[Accounting structure created &#40;journal entry or invoice/payment objects#41;]
    C --> D[Accounts Mapping assigns GL accounts]
    D --> E[Data Mapping assigns transaction data]
    E --> F[Accounting entry populated with amounts, dates, tax, and dimensions]

    %% Styling for wrapping
    style A white-space:normal
    style B white-space:normal
    style C white-space:normal
    style D white-space:normal
    style E white-space:normal
    style F white-space:normal

```

## What Is Being Mapped?

Accounts mapping connects Pleo data to accounting structures by assigning GL accounts for different financial roles, including:

* Expense categorisation
* Funding source or settlement account
* Vendor liability tracking
* Temporary or balancing accounts

## Required Accounts

The following accounts are typically required to support exports. Exact naming and structure depend on the Accounting System configuration.

### Pleo Wallet Account (user-configurable)

Tracks funds spent using the Pleo wallet or company cards.

Typically represents:

* a bank account, or
* a clearing account used for card transactions.

### Pleo Out-of-Pocket Account (user-configurable)

Tracks expenses initially paid by employees and later reimbursed.

Represents a temporary liability owed to employees until reimbursement occurs.

### Pleo Contra Account (user-configurable)

An intermediate balancing account used when the final accounting destination is not yet known or when funds move between internal sources.

Common examples include:

* wallet loads or unloads
* external reimbursements
* adjustment transactions

### Category (Expense GL Account)

Defines the expense classification.

Each Export Item includes a category selected in Pleo, which maps to an expense GL account such as:

* Travel
* Meals
* Software subscriptions
* Office supplies

This account is typically **debited** when an expense is recorded.

### Accounts Payable Account

Used when **Accounts Payable bookkeeping** is selected.

Tracks vendor liabilities and may be configured as:

* vendor-specific subledger accounts, or
* a single shared Accounts Payable control account.

## Mapping Depends on Bookkeeping Method

Accounts mapping applies differently depending on how the expense is represented in the Accounting System.

### Journal Entry Bookkeeping

Mapping determines:

* which expense account is debited
* which funding or liability account is credited

The result is a direct posting to the general ledger.

### Accounts Payable Bookkeeping

Mapping determines accounts across multiple accounting objects:

* Invoice entries (expense + Accounts Payable liability)
* Payment entries (settlement of liability)
* Credit notes where applicable

Although more accounting records are created, the same mapped accounts ensure consistent financial reporting.

## Expense Type Mapping

Different expense types may require different account behaviour.

For detailed mapping rules by expense type, see:

[Expense Type Mapping](https://docs.google.com/spreadsheets/d/1WnA4QLYKTfeabsSAaR8Jfy2veJpGCrP-jAAFX9JeB3c/edit?gid=942665485#gid=942665485)

## Relationship to the Export Lifecycle

Accounts mapping occurs during **per-item processing**, after:

* Export validation
* Bookkeeping method resolution

and before:

* accounting period assignment
* posting behaviour application
* export item completion

This ensures every exported record enters the Accounting System with valid debit and credit destinations.

***

## What Comes Next?

* [Data Mapping](/docs/current/platform/exports/data-mapping)

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## Related Reading

* Integration Design – [Accounts Mapping](/docs/current/integration-design/exports/integration-design-exports-accounts-mapping)
* [AS/ERP Processing Workflow Guide](/docs/current/guides/accounting-system-processing-workflow-guide)

***