> ## Documentation Index > Fetch the complete documentation index at: https://guide.garde.app/llms.txt > Use this file to discover all available pages before exploring further. # Accounts Setup > Map every sales journal line to an account, and understand what each field means. A sales journal is only useful once each line points to the right account in your accounting system. This page defines every field a daily sales journal can produce and how to map it, so your exports land in the correct accounts and every entry balances. ## How account mapping works You set mappings on the **Sales Mapping** page (see [Introduction](/accounting/daily-sales-journal/introduction)). For each journal line you choose the account it should post to in QuickBooks (or NetSuite): * **The debit/credit side is fixed per line.** Garde decides whether a line is a debit or a credit; you only choose the account it lands in. The side each line uses is listed in the tables below. * **A/P and tax lines also need a linked vendor.** For example, `Summary: Tax` posts to a Sales Tax Payable account and needs the tax agency set as its vendor. * **You can add an optional memo** per line to carry a label into the export (for example, tagging each card tender with its network). * **An unmapped line breaks the export.** If a line that carries an amount has no account, the entry can't post — map it in Setup rather than editing the entry. Your restaurant won't use every line below. Payment types you never accept simply stay at \$0 and can be left mapped to a placeholder. ## Sales and service charges (credits) These lines record revenue earned, before discounts, tax, or tips. | Journal line | Side | What it represents | Typical account | | ----------------------------------- | ------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------------------------------- | | `Gross Sales: ` | Credit | Gross sales for each POS sales category — `Gross Sales: Food`, `Gross Sales: Beverages`, `Gross Sales: Alcoholic Beverage`, and so on. Garde creates one line per sales category configured in your POS. Sales with no category fall into `Gross Sales: Other`. | Sales / revenue account for that category | | `Gross Sales: Non-Grat Svc Charges` | Credit | Mandatory service charges that are **not** gratuity — e.g. a delivery or admin fee that the restaurant keeps as revenue. | Other income / service-charge revenue | ## Discounts and refunds (debits) | Journal line | Side | What it represents | Typical account | | -------------------------- | ----- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------- | | `Discount On Sales: Total` | Debit | Total comps and discounts applied to sales, which reduce revenue. Discounts on gift-card *sales* are excluded, because discounting a gift card reduces a liability rather than in-period revenue. | Comps / Discounts | | `Refunds` | Debit | Sales refunded back to guests. | Contra-revenue (often the sales account) | ## Tax, tips, and gratuity (credits) These are money you collect on behalf of someone else — the tax authority or your staff — so they post as liabilities, not revenue. | Journal line | Side | What it represents | Typical account | | --------------------------- | ------ | --------------------------------------------------------------------------------------------------------------- | ----------------- | | `Summary: Tax` | Credit | Sales tax collected, owed to the tax authority and remitted later. Set the tax agency as the linked **vendor**. | Sales Tax Payable | | `Summary: Tips` | Credit | Non-cash tips collected, owed to staff. | Tips Payable | | `Gratuity (Service Charge)` | Credit | Auto-gratuity and service-charge tips (e.g. a large-party 20% charge), owed to staff. | Tips Payable | ## Gift cards | Journal line | Side | What it represents | Typical account | | ------------------------- | ------ | -------------------------------------------------------------------------------------------------- | ------------------- | | `Gift Cards: Gross` | Credit | Value of gift cards **sold**. This is deferred revenue — a liability — until the card is redeemed. | Gift Card liability | | `Tender Total: Gift Card` | Debit | Value of gift cards **redeemed** as payment, drawing the liability back down. | Gift Card liability | ## Payment tenders (debits) Each tender line is the **total money collected** by that method for the day — sale, tax, tips, and gratuity combined. It debits the cash or receivable account where that money lands. Only the tenders you actually accept will carry amounts. | Journal line(s) | Side | What it represents | Typical account | | ---------------------------------------------------------------------------------------------------------------------------------------------------- | ----- | ------------------------------------------------------------------------------------------------------------------------------------- | ------------------------- | | `Tender Total: Cash` | Debit | Physical cash collected, net of adjustments and rounding (see [below](#understanding-cash-adjustments-and-cash-rounding-difference)). | Cash on Hand | | `Tender Total: Visa`, `Mastercard`, `Amex`, `Discover`, `JCB`, `Diners` — plus regional cards `Interac`, `EFTPOS`, `Maestro`, `Laser`, `Solo`, `CIT` | Debit | Card payments by network, awaiting deposit from your processor. | CC Receivables | | `Tender Total: Doordash`, `Uber Eats`, `Grubhub/Seamless`, `Caviar`, `Postmates` | Debit | Third-party delivery orders, owed to you by the platform until it pays out. | Third-party receivables | | `Tender Total: Toast Online Ordering`, `Toast Branded Online Ordering`, `Toast Catering`, `Toast Local` | Debit | Orders paid through Toast-owned ordering channels. | CC / Toast receivables | | `Tender Total: Toast Error`, `Other API`, `Unknown` | Debit | Catch-all buckets for payments Garde can't classify. Map to a clearing account and investigate whenever they're non-zero. | Clearing / review account | Third-party delivery labels (DoorDash, Grubhub, Uber Eats) depend on how each restaurant configured its dining options, so a line may not read exactly as above. See [Double-Check Against Toast](/accounting/daily-sales-journal/double-check-toast) for how to match them by platform. ## Timing adjustments These lines keep the books right when a payment and the order it belongs to fall on different days. | Journal line | Side | What it represents | Typical account | | ------------------ | ------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -------------------------- | | `Unpaid Amount` | Debit | Open orders not yet paid (e.g. a tab left open at closeout), booked as a receivable until the payment arrives on a later day. | Accounts receivable | | `Deferred Revenue` | Credit | Payments taken before an order is fulfilled (prepaid or catering), or revenue recognized when a previously prepaid order is completed. Same-day deferred and recognized amounts net into one line. | Deferred revenue liability | ## Cash reconciliation | Journal line | Side | What it represents | Typical account | | -------------------------- | ----- | ----------------------------------------------------------------------------------------------------------------------------------------------------------- | --------------- | | `Cash Adjustments` | Debit | Cash taken out of (or added to) the drawer for non-sale reasons — payouts, tip-outs, and manual POS drawer adjustments. | Over / Short | | `Cash Rounding Difference` | Debit | The leftover cents when net cash is rounded to the denomination the restaurant actually collects. Only appears when cash rounding is enabled for the chain. | Over / Short | ## Understanding Cash Adjustments and Cash Rounding Difference Together, these two lines make `Tender Total: Cash` equal the **actual physical cash** the restaurant collects — not the theoretical cash total from the POS. Most restaurants don't hand out coins, so what lands in the drawer and the bank deposit is an adjusted, rounded number. These lines absorb the difference so the journal still balances against gross sales. Here's the sequence Garde uses: 1. **Start with raw cash from sales** — Toast's **Total cash payments**. 2. **Apply `Cash Adjustments`** — cash that left (or entered) the drawer for non-sale reasons: payouts, tip-outs, manual adjustments. This gives the net cash that *should* be in the drawer. 3. **Round to the denomination actually collected** — usually whole dollars, since coins aren't handed out. The result becomes `Tender Total: Cash`, the real deposit debited to Cash on Hand. 4. **`Cash Rounding Difference`** captures the leftover cents so the entry stays balanced. Both lines post to your **Over / Short** account, so any gap between theoretical and actual cash collects in one place you can monitor. **Worked example** — using the journal from [Double-Check Against Toast](/accounting/daily-sales-journal/double-check-toast): | Step | Amount | | ----------------------------------------------- | -------: | | Cash from sales (Toast **Total cash payments**) | \$112.98 | | `Cash Adjustments` (paid out of the drawer) | −\$9.98 | | Net cash that should be in the drawer | \$103.00 | | Rounded to whole dollars → `Tender Total: Cash` | \$103.00 | | `Cash Rounding Difference` | \$0.00 | Here the net cash already landed on a whole dollar, so there's no rounding remainder. When it doesn't — say net cash works out to \$103.47 but the restaurant only deposits \$103.00 — the 47¢ gap posts to `Cash Rounding Difference`, and `Tender Total: Cash` shows the \$103.00 actually collected. `Cash Adjustments` and `Cash Rounding Difference` are your cash-accuracy early-warning system. If either is unusually large, check the POS cash-drawer events for that day before exporting. ## Example chart of accounts Every restaurant's chart of accounts is a little different, but the sales journal only needs a handful of accounts to post cleanly. Here is a minimal set that covers every line above, along with the account **type** each one should use in QuickBooks. | Account | Type | | -------------------------------- | ----------------------- | | Over/Short | Expense | | Sales: Comp Items | Income | | Sales: Food | Income | | Sales: Beverage | Income | | Gift Card | Other Current Liability | | Tips Payable | Other Current Liability | | Sales Tax Payable | Other Current Liability | | CC Receivables | Other Current Asset | | Cash on Hand | Bank | | Third Parties Online Receivables | Other Current Asset | ### Example mappings Using the accounts above, here is how a typical restaurant maps each journal line. Group similar tenders onto the same account — every card network can share one `CC Receivables` account, and every third-party delivery tender can share one `Third Parties Online Receivables` account. | Journal line | Account | | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | -------------------------------- | | `Cash Adjustments` | Over/Short | | `Cash Rounding Difference` | Over/Short | | `Toast Error` | Over/Short | | `Unpaid Amount` | Over/Short | | `Discount On Sales: Total` | Sales: Comp Items | | `Gift Cards: Gross` | Gift Card | | `Gratuity (Service Charge)` | Tips Payable | | `Gross Sales: Food` | Sales: Food | | `Gross Sales: Beverage` | Sales: Beverage | | `Gross Sales: Non-Grat Svc Charges` | Tips Payable | | `Refunds` | Sales: Food | | `Summary: Tax` | Sales Tax Payable | | `Summary: Tips` | Tips Payable | | Card tenders — `Amex`, `CIT`, `Diners`, `Discover`, `JCB`, `Laser`, `Maestro`, `Mastercard`, `Visa`, `Toast Branded Online Ordering`, `Toast Catering`, `Toast Local`, `Toast Online Ordering`, `Unknown` | CC Receivables | | `Tender Total: Cash` | Cash on Hand | | Third-party tenders — `Caviar`, `Doordash`, `Grubhub/Seamless`, `Other API`, `Postmates`, `Uber Eats` | Third Parties Online Receivables | | `Tender Total: Gift Card` | Gift Card | If you reconcile delivery revenue from platform statements instead of from POS tenders, leave the third-party tenders **out** of your mapping so you don't book delivery revenue twice. See [Bookkeeping Guidelines](/accounting/bookkeeping-guidelines).