Although SmartVista is not a General Ledger system, and will rely on the core banking system to satisfy all the accounting requirements, it maintains all accounts needed both for the accurate card transaction processing and for the exchange of postings with the banking system. These include customer account types (current, checking, loan, etc.) and subtypes (available, ledger, held, frozen and dispute), and GL accounts to reflect the position of the institution entities with regard to their current card related business, such as profit and loss, suspense and various transit accounts.