Main account: Represents the actual record in the Chart of Accounts (COA) used to track assets, liabilities (like a mortgage), equity, revenue, or expenses.

Dimension: Financial dimensions (e.g., Department, Cost Center) are data classifiers used to categorize transactions for analysis without needing separate main accounts for every department.

Posting group: In Dynamics 365, posting profiles or groups (like Vendor posting profiles or Item groups) act as the mapping mechanism that directs subledger transactions (from Purchase Orders) to the specific Main accounts in the General Ledger.

Microsoft Learn: Plan your chart of accounts (Section: Main account types). This covers the use of main accounts for tracking balances and liabilities.

Microsoft Learn: Financial dimensions (Section: Define financial dimensions). This explains using dimensions like "Department" to document and filter expenses.

Microsoft Learn: Integration of the subledger with the general ledger (Section: Posting profiles). This details how posting groups map transaction types (POs) to ledger accounts.

Dynamics 365 Finance Documentation: Set up main accounts (Article ID: 4023245). Specifically addresses the categorization of account types for financial reporting.