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

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, online payments, and payroll. 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 New Zealand workspaces.

|  |
| Cash on Hand | 6000 | Asset | Physical cash your business holds, such as petty cash or cash waiting to be deposited. |
| Undeposited Funds | 6090 | Asset | Money received from customers that has not yet been deposited or settled. |
| Accounts Receivable | 6100 | Asset | Outstanding customer invoices awaiting payment. |
| Transfer Clearing | 6350 | Asset | Temporary clearing account used when transferring funds between bank accounts. |
| Accounts Payable | 8000 | Liability | Outstanding supplier bills awaiting payment. |
| Sales Discounts | 2800 | Income | Discounts applied to customer invoices. |
| Income Tax Expense | 5050 | Expense | Records income tax expenses calculated for the business. |
| KiwiSaver Employer Contributions | 4780 | Expense | Records employer KiwiSaver contributions made on behalf of employees. |
| Salaries | 4770 | Expense | Records employee salary and wage expenses processed through payroll. |
| Invoice Processing Fee | 4960 | 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
* Process payroll (where applicable)

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.
* ****Salaries**** or ****KiwiSaver Employer Contributions**** → Make corrections through the payroll workflow rather than posting directly to these accounts.

| Pro Tip: If you need to correct an invoice, bill, payment, or payroll transaction, 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.