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# How System-Controlled Accounts Work in COUNT (US)

Some accounts in COUNT are managed automatically by the system. These are called **system-controlled accounts**.
They support core accounting workflows such as invoices, bills, transfers, and online payments. Because these accounts are managed by COUNT, they **can't be manually journaled into, deleted, or repurposed**. This helps maintain the integrity of your financial records.

## System-controlled accounts
The following accounts are automatically created and maintained in US workspaces.
| Account | Number | Type | Description |
| ---- |
| Cash on Hand | 1000 | Asset | Physical cash your business holds, such as petty cash or cash waiting to be deposited. |
| Undeposited Funds | 1010 | Asset | Money received from customers that has not yet been deposited or settled. |
| Transfer Clearing | 1090 | Asset | Temporary clearing account used when transferring funds between bank accounts. |
| Accounts Receivable | 1100 | Asset | Outstanding customer invoices awaiting payment. |
| Accounts Payable | 2000 | Liability | Outstanding supplier bills awaiting payment. |
| Owner's Equity | 3000 | Equity | The owner's interest in the business. |
| Sales Discounts | 4900 | Income | Discounts applied to customer invoices. |
| Invoice Processing Fee | 6000 | Expense | Processing fees deducted from online invoice payments. |

## Why are these accounts system controlled?
COUNT automatically updates these accounts when you:
* Create customer invoices
* Record invoice payments
* Create supplier bills
* Record bill payments
* Transfer funds between bank accounts
* Receive online invoice payments
This ensures your reports remain accurate and that related workflows stay in sync.

## Can I post manual journals to these accounts?
No. System-controlled accounts are maintained automatically by COUNT and cannot be adjusted using manual journal entries.
If you need to correct a balance, use the workflow that created the transaction instead.

For example:
* **Accounts Receivable** → Edit or adjust the invoice instead of creating a journal.
* **Accounts Payable** → Update the supplier bill instead of posting directly to Accounts Payable.
* **Transfer Clearing** → Use the **Transfer** feature rather than creating manual journal entries.

| Pro Tip: If you need to correct an invoice or bill, update the original transaction instead of posting directly to a system-controlled account. This keeps your reports and linked transactions accurate.


## Retained Earnings
Unlike some accounting systems, **Retained Earnings is not a separate Chart of Accounts account in COUNT**.
Instead, COUNT automatically calculates retained earnings in financial reports based on your assets, liabilities, income, and expenses. No manual carry-forward or journal entry is required.