Owner matrix (payable / receivable)
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This document was generated by an AI assistant from the 'Event Matrix Accounting' Google Sheet. Verify accuracy before relying on the details.
The owner side of the two-faced matrix. Mirrors the sheet's "Owner matrix" tab.
At a glance
| # | Event family | Direction | Debit (GL / aux.) | Credit (GL / aux.) | Journal |
|---|---|---|---|---|---|
| 1 | Take-over — owner creditor | Owner payable | 512 | 466100 / RDC-xxx | Reprise de soldes |
| 2 | Owner adjustment (misc.) | Owner payable | 658000 | 466100 / RDC-xxx | Opérations diverses - propriétaire |
| 3 | Owner adjustment (misc.) | Owner receivable | 466100 / RDC-xxx | 658000 | Opérations diverses - propriétaire |
Notes
- The owner side is much smaller than the tenant matrix — only one take-over flow and one symmetric pair of adjustments. Most owner-affecting events go through the transfer family (
TENANT_TO_OWNER,SUPPLIER_TO_OWNER,GLI_TO_OWNER) which post to800000with the owner auxiliary account on the other side. - Each row references a
ME_<hash>(Manual Entry) ID and a Google Drive capture in the source sheet; not reproduced here.
Open questions
- Same
512vs512101ambiguity as in the tenant matrix. - The sheet only documents
OWNER_ADJUSTMENThere, not the GLI / takeover variants that affect the owner ledger. Those flows are documented per-event underevents/instead.