Reference: Account Posting Rules in AP&C

This topic illustrates the behavior of these common account posting rules used for financial transactions in Adaptive Planning and Consolidation (AP&C):

Expense

This table includes the common account posting rules used in expense transactions and their basic accounting use cases. For more product flows and accounting scenarios, see Workday Community: Expense Report Product Flow.

Rule	Account Type	Use Case	Debit	Credit
Credit Card Payable	Liability	Record the liability of costs workers incur on a company credit card as workers submit the transactions on expense reports.	Spend	Credit Card Payable
Expenses Advance	Asset	Record the cash advance amount provided to an employee.	Expense Advance	Cash
Expenses Payable	Liability	Record the amount owed to an employee based on the expense report that they submit for reimbursement.	Spend	Expense Payable
Expense Payee Receivable	Asset	Record the amount of an employee receivable, where an employee submits an expense report with a personal credit card expense that they need to repay to the company.	Expense Payee Receivable	Credit Card Payable

Intercompany

This table includes the common account posting rules used in intercompany transactions and their basic accounting use cases. For more product flows and accounting scenarios, see Workday Community: Intercompany Transaction Guide.

Rule	Account Type	Use Case	Debit	Credit
Intercompany Payables	Liability	Record the value of payables due between companies on a direct intercompany supplier invoice.	Spend	Intercompany Payables
Intercompany Receivables	Asset	Record the value of receivables between companies on a direct intercompany customer invoice.	Intercompany Receivables	Revenue

Spend

This table includes the common account posting rules used in spend transactions and their basic accounting use cases.

Rule	Account Type	Use Case	Debit	Credit
Payables	Liability	Record the value of accounts payables generated from supplier invoices or miscellaneous payments.	Spend	Payables
Receipt Accrual	Liability	Record the value of received goods or services or completed work not yet invoiced by suppliers.	Spend	Receipt Accrual
Retention Payable	Liability	Record the value of the supplier invoice retention due from a supplier contract with retention enabled.	Retention Payable	Payables
Spend	Either: Asset Expense	Record the value for a purchased item in a supplier invoice.	Spend	Payables
Transaction Tax	Either: Asset Expense Liability	Record the value of tax on purchase transactions, such as a supplier invoice where the tax is nonrecoverable.	Transaction Tax Spend	Payables

Revenue

This table includes the common account posting rules used in revenue transactions and their basic accounting use cases. For more product flows and accounting scenarios, see:

Workday Community: Customer Accounts Product Flow

Workday Community: Customer Contracts Product Flow

Rule	Account Type	Use Case	Debit	Credit
Deferred Revenue	Liability	Record the accumulated deferred revenue so that you can recognize the revenue in the next period.	Receivables	Deferred Revenue
Receivables	Asset	Record the value of receivables due from customers in a customer payment.	Cash	Receivables
Receivables Overpayment	Income	Record the value of a customer payment with a record of overpayment.	Unapplied On-Account Payments	Receivables Overpayment
Receivable Writeoff	Expense	Record the value of customer invoice write-off for unrecoverable balances.	Receivable Writeoff	Receivables
Revenue	Income	Record the sale value of an item in a customer invoice.	Receivables	Revenue
Transaction Tax	Either: Asset Liability	Record the value of tax on sales transactions in a customer invoice.	Receivables	Transaction Tax Revenue
Unapplied On-Account Payments	Liability	Record the value of customer payments deposited but not applied to a customer invoice.	Cash	Unapplied On-Account Payments
Unapplied Recorded Payments	Liability	Record the value of customer payments deposited but unapplied so it doesn't display as part of the customer balance.	Cash	Unapplied Recorded Payments
Unbilled Receivables	Asset	Record the value of receivables not yet billed from an accrued customer contract.	Receivables	Unbilled Receivables
Undeposited Payments	Asset	Record the value of an on-account customer payment not yet deposited into a bank account.	Undeposited Payments	Unapplied On-Account Payments