# Categories vs General Ledger
### Categories vs. General Ledger
Categories were created with the business owner in mind.
Categories give business owners a simple, non-technical way to label transactions. Behind the scenes, every category maps automatically to the correct general ledger account.
Categories and general ledger accounts can be viewed side-by-side by toggling to the General Ledger Review [View](/collaboration/views.md) on the [Transactions](https://use.kick.co/transactions) tab.
Categories create a strong first draft of your client's books. Accountants always have full control over the general ledger, and are never bound by the default category-to-general ledger account mapping.
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### How category-to-general ledger account mapping works
Every category in Kick maps to a general ledger account. When a transaction is categorized, it posts to the corresponding general ledger account in **real time.**
This mapping handles cases that would trip up most business owners. A few examples:
**Federal Taxes → Distributions**
A single-member LLC that categorizes a transaction as Federal Taxes will have it automatically mapped to Distributions on the Balance Sheet — the correct equity account treatment — rather than incorrectly landing as an expense on the Profit & Loss.
**Income (negative amount) → Refunds & Returns**
If a business owner categorizes a negative transaction as Income, Kick automatically maps it to Refunds & Returns on the Profit & Loss rather than posting it as negative revenue.
**Credit Card Payment → Credit Card Clearing**
When a transaction is categorized as Credit Card Payment, Kick posts it to the Credit Card Clearing account on the Balance Sheet. Both sides of the payment flow through clearing and net to zero when matched — no need to identify the correct credit card liability account manually.
**Transfer → Bank Transfer Clearing**
When a transaction is categorized as Transfer, Kick posts it to the Bank Transfer Clearing account. All movements of funds between accounts flow through clearing accounts, ensuring transfers don't inflate income or expenses.
→ [Transfers](/bookkeeping-workflows/transfers.md)
To see how all categories map to general ledger accounts, go to **Transactions →** [**Rules**](https://use.kick.co/rules), open the **Accounting** subtab, and scroll down to **Kick Rules**.
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### General ledger account control
Categories get your books materially correct out of the box — but you have full control over the general ledger and can override any category-to-general ledger account mapping at any time.
There are several ways to work directly with general ledger accounts:
**On individual transactions:**
1. Reveal the general ledger column on the Transactions tab using custom [views](/collaboration/views.md)
2. Select the appropriate general ledger account from the dropdown in this column
3. Once manually changed, the automated category-to-general ledger account mapping will never override it again. The category label remains on the transaction for the business owner's view, but the general ledger account is locked to your selection.
**In bulk:** Select multiple transactions on the Transactions tab and update the general ledger account across all of them at once.
**Via rules:** Create rules that post directly to a general ledger account without using category as a condition. For example, you can map transactions to a specific general ledger account based on bank description, account, amount, or any other condition — giving you precise, automated control over general ledger posting regardless of how the transaction is categorized.
→ [Rules](/bookkeeping-workflows/rules.md)
**Via journal entries:** Use manual journal entries for accrual adjustments and other entries that don't originate from transactions.
→ [Journal Entries](/close-workflows/journal-entries.md)
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