A system for entering multi-level default data in defaultable fields of a new-data-entry entity based on data entered in multi-level controlling fields. A default-data entity provides selectable default data. A default-rule entity includes default rules that specify selections of the default data as a function of controlling data entered into the multilevel controlling fields. A processing unit executes the data-default rules and automatically enters default data. The system simplifies entry of transactions in a database such as a general ledger.