About general ledger category
A general ledger category is a subset, or subcategory, of the chart of accounts that you set up in the General Ledger application.
The general ledger category identifies accounts (such as an inventory account or offset account) that receive information about inventory transactions. For example, an accounting unit that you identify in a general ledger category is described as a cost center, revenue center, department, and so on.
You can link the general ledger category to each inventory location and can override with another general ledger category during inventory processing.