List of Control Nominal Codes

Control nominal codes in Navigator should not be directly journaled to, except when resolving a specific imbalance.

Understanding Control Accounts

Control accounts function across two key areas:

1. The Ledger – This could be the Sales Ledger, Purchase Ledger, or Vehicle Ledger.
2. The Nominal Ledger – Where financial transactions are recorded.

Since journals only affect the nominal ledger, posting directly to a control nominal code can create an imbalance between the ledger and nominal accounts, leading to reconciliation issues.

Common Control Nominal Codes

Below are key control nominal accounts and their purposes:

• 0.0.60.1 – Sales Ledger Control
• 0.0.70.2 – Purchase Ledger Control
• 0.0.70.8 – GANI Control
• *.30.60.80 – New Vehicle Stock
• *.31.60.80 – Used Vehicle Stock

⚠ Important: Only make journal entries to these accounts if absolutely necessary to correct an imbalance.