I think I may have found the answer:

http://osdir.com/ml/user.ofbiz.apache.org/2009-07/msg00483.html


snowc wrote:
> 
> On more detailed investigation, the ResourceTypes in seed data are:
> 
> MONEY
> RAW_MATERIALS
> LABOR
> SERVICES
> FINISHED_GOODS
> DELIVERED_GOODS
> 
> These obviously describe the type of resource.  However, the
> glAccountClass and glAccountType seem to be modeling very similar
> concepts:
> 
> glAccountType
> 
> ACCOUNTS_RECEIVABLE
> ACCOUNTS_PAYABLE
> BALANCE_ACCOUNT
> BANK_STLMNT_ACCOUNT
> UNDEPOSITED_RECEIPTS
> MRCH_STLMNT_ACCOUNT
> CURRENT_ASSET
> FIXED_ASSET
> FIXED_ASSET_MAINT
> OTHER_ASSET
> CREDIT_CARD
> CURRENT_LIABILITY
> ...
> 
> glAccountClass:
> 
> DEBIT
> CREDIT
> RESOURCE
> ASSET
> CURRENT_ASSET
> CASH_EQUIVALENT
> INVENTORY_ASSET
> LONGTERM_ASSET
> LIABILITY
> CURRENT_LIABILITY
> ...
> 
> What are the differences between these concepts?  Why are two entities
> required, and not just the one?
> 
> Many thanks in advance,
> 
> Chris
> 
> 
> 
> snowc wrote:
>> 
>> What are the main differences between the following fields?:
>> 
>>  glAccountClassId (E.g. "CASH_EQUIVALENT")
>>  glAccountTypeId (E.g. "CURRENT_ASSET")
>>  glResourceTypeId (E.g. "MONEY")
>> 
>> I've read through the ManagerReferenceAccounting, but I'm still a bit
>> confused.
>> 
>> Many thanks in advance,
>> 
>> Chris
>> 
>> 
> 
> 

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