The default ledger account categories and the analysis cubes that are provided with Microsoft Dynamics AX are designed to work together. Keep the following considerations in mind if you want to make changes to either the default ledger account categories or the analysis cubes:

  • You cannot delete the default ledger account categories.

  • Use care if you change the name of a default ledger account category. If the new name means something different than the default value, key performance indicators (KPIs) that use data from that ledger account category might show incorrect data. For example, if you change the name of ledger account category 1 from Cash to Cost of Goods Sold, KPIs that use that account category will continue to use account category 1 as if it contains the Cash amounts.

  • You can add ledger account categories. To incorporate data from the ledger account categories into KPIs and other calculated measures, you must also revise the relevant calculations.

The following sections provide information about the default ledger account categories and the KPIs and calculated measures that use them.

Default ledger account categories

Reference ID

Account category

Description

Typical account type

1

Cash

Balance sheet

2

Cash Equivalents

Balance sheet

3

Short Term Investments

Balance sheet

4

Accounts Receivable

Balance sheet

5

Inventory

Balance sheet

6

Notes Receivable

Balance sheet

7

Work in Process

Balance sheet

8

Prepaid Expenses

Balance sheet

9

Other Current Assets

Balance sheet

10

Long Term Investments

Balance sheet

11

Property Plant and Equipment

Balance sheet

12

Accumulated Depreciation

Balance sheet

13

Intangible Assets

Balance sheet

14

Other Assets

Balance sheet

15

Accounts Payable

Balance sheet

16

Notes Payable

Balance sheet

17

Current Maturities on Long Term Debt

Balance sheet

18

Taxes Payable

Balance sheet

19

Interest Payable

Balance sheet

20

Dividends Payable

Balance sheet

21

Leases Payable (Current)

Balance sheet

22

Sinking Fund Payable (Current)

Balance sheet

23

Other Current Liabilities

Balance sheet

24

Long Term Debt

Balance sheet

25

Common Stock

Balance sheet

26

Preferred Stock

Balance sheet

27

Additional Paid in Capital – Common

Balance sheet

28

Additional Paid in Capital – Preferred

Balance sheet

29

Retained Earnings

Balance sheet

30

Treasury Stock

Balance sheet

31

Common Dividends

Not included in KPIs

32

Preferred Dividends

Not included in KPIs

33

Sales

Profit and Loss

34

Sales Returns and Discounts

Profit and Loss

35

Cost of Goods Sold

Profit and Loss

36

Selling Expense

Profit and Loss

37

Administrative Expense

Profit and Loss

38

Manufacturing Expense

Profit and Loss

39

Travel and Entertainment Expenses

Profit and Loss

40

Project Operation Expense

Profit and Loss

41

Salaries Expense

Profit and Loss

42

Other Employee Expenses

Profit and Loss

43

Interest Expense

Profit and Loss

44

Tax Expense

Profit and Loss

45

Depreciation Expense

Profit and Loss

46

Income Tax Expense

Profit and Loss

47

Other Expenses

Profit and Loss

48

Other Income

Profit and Loss

49

Charges not using working capital

Not included in KPIs

50

Revenues not producing working capital

Not included in KPIs

51

Gain/loss on asset disposal

Profit and Loss

52

Amortization of intangible assets

Profit and Loss

53

Statistical Accounts

None

KPIs and calculated measures that use default ledger account categories

Measure or KPI

Type

Ledger account category reference ID

Calculated measure

35

Calculated measure

33

Calculated measure

34

Calculated measure

15

Calculated measure

4

KPI

5, 15, 35

KPI

4, 30, 33

KPI

4, 33-34

KPI

4, 33

KPI

4, 33-34

KPI

5, 15, 35

KPI

4, 33-34

KPI

1-2

KPI

1-2, 15-23

Collection Effectiveness Index

KPI

4, 33-34

KPI

35

KPI

1-9, 15-23

KPI

15-30

Debt to Total Assets

KPI

1-24

KPI

33-35

KPI

33-35

KPI

5, 35

KPI

33-48

KPI

1-4, 6, 15-23

KPI

1-14, 33-48, 51-52

KPI

33-34, 48, 51

KPI

33-43, 45, 47-48, 51-52

KPI

35-47, 51-52

KPI

33-34, 48, 51

See Also