Initial accounting reports documentation
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GiorgioCALLIGARO
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Reports/GL/GL_001_general_ledger.md
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Reports/GL/GL_001_general_ledger.md
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# GL-001 General Ledger
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## 1 Objective
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Provide the detailed list of accounting entries for selected accounts over a defined period.
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The report is used for:
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- accounting control;
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- account reconciliation;
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- audit review;
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- period-end closing analysis.
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---
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## 2 Users
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- accounting department;
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- auditors;
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- financial controlling;
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- finance management.
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---
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## 3 Frequency
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- daily;
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- monthly closing;
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- year-end closing;
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- ad hoc audit requests.
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---
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## 4 Parameters
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Standard parameters:
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- `date_from`
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- `date_to`
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- `account`
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- `currency`
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- `journal`
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- `entity`
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Additional filter parameters out of scope for this report:
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- `counterparty`
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- `analytic_account`
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- `profit_center`
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---
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## 5 Filters
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- posting date between `date_from` and `date_to`;
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- account or account range;
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- currency;
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- journal;
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- entity;
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- document number or voucher number, if available.
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---
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## 6 Sorting
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Default sorting should follow the common reporting standards:
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1. `account`
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2. `transaction_currency`
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3. `posting_date`
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4. `document_number`
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Secondary sorting:
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- `journal`
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- `journal_entry_number`
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- `voucher_number`
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---
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## 7 Grouping
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Default grouping:
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- `account`
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- `transaction_currency`
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Totals should be displayed by:
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- account;
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- transaction currency;
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- base currency;
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- report total.
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Optional grouping to confirm:
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- entity.
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Out of scope grouping:
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- journal;
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- counterparty;
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- analytic account;
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- profit center.
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Balance presentation:
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- opening balance rows should be displayed by account and transaction currency;
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- closing balance rows should be displayed by account and transaction currency;
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- opening and closing balances should be shown in transaction currency and base currency;
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- running balances should be calculated line by line between opening and closing balance rows.
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---
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## 8 Output Structure
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Required columns:
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| Column | Description |
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| --- | --- |
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| `entity` | Legal entity or company code |
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| `account` | General ledger account code |
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| `account_name` | General ledger account name |
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| `transaction_currency` | Original transaction currency |
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| `base_currency` | Functional or company base currency |
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| `posting_date` | Accounting posting date |
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| `document_date` | Source document date |
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| `journal` | Accounting journal |
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| `journal_entry_number` | Journal entry sequence or identifier |
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| `document_number` | Accounting document number |
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| `document_type` | Accounting document type |
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| `posting_status` | Posted, non-posted or other ERP posting status, when exposed by the ERP |
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| `supplier_invoice_number` | Supplier invoice number for AP-related entries, when available |
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| `counterparty` | Customer, supplier, broker or other party |
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| `voucher_number` | Voucher or internal accounting reference |
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| `description` | Entry description |
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| `reference` | External or source reference |
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| `payable_qty` | Payable quantity for commodity-related postings only |
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| `uom` | Unit of measure for payable quantity |
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| `debit_transaction_currency` | Debit amount in transaction currency |
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| `credit_transaction_currency` | Credit amount in transaction currency |
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| `balance_transaction_currency` | Running balance in transaction currency |
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| `debit_base_currency` | Debit amount in base currency |
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| `credit_base_currency` | Credit amount in base currency |
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| `balance_base_currency` | Running balance in base currency |
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| `entered_date` | Entry creation date |
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| `entered_by` | User who created the entry |
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| `modified_date` | Last modification date |
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| `modified_by` | User who last modified the entry |
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The report should display individual accounts only. Account hierarchy levels are out of scope for this report unless requested later.
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`document_number` is the mandatory accounting audit reference. For AP-related entries, `supplier_invoice_number` should be displayed when available to identify the supplier invoice. `voucher_number` and `reference` are informational references.
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Amount sign convention for this report:
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- debit amounts are displayed as positive amounts;
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- credit amounts are displayed as negative amounts;
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- running balances are calculated using this debit-positive and credit-negative convention.
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---
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## 9 Estimated volume
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High.
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The report may contain a large number of accounting lines and should support export and filtering before generation.
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---
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## 10 Export formats
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- CSV
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- XLSX
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- PDF, including all detail columns
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---
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## 11 Controls / reconciliation rules
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- Total debit and credit amounts should reconcile by selected period, account and transaction currency.
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- For each account and transaction currency grouping, opening balance plus movements should reconcile to closing balance.
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- The report total in base currency should reconcile with the trial balance for the same entity, period and account selection.
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- Each line should retain enough audit references to trace back to the accounting document and source document where available.
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- AP-related entries should be identifiable by both `document_number` and `supplier_invoice_number` when the supplier invoice number is available.
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- Debit, credit and balance signs should follow the GL-specific convention defined in this report.
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---
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## 12 Open questions
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- Should `posting_status` be displayed in the first implementation? This depends on the target ERP capabilities.
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186
Reports/GL/GL_002_accounting_journals.md
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186
Reports/GL/GL_002_accounting_journals.md
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# GL-002 Accounting Journals
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## 1 Objective
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Provide the detailed list of accounting entries grouped by accounting journal over a selected date range.
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The report is used for:
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- journal review;
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- accounting control;
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- audit review;
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- validation of posted accounting batches;
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- period-end closing analysis.
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---
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## 2 Users
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- accounting department;
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- auditors;
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- financial controlling;
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- finance management.
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---
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## 3 Frequency
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- daily;
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- monthly closing;
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- year-end closing;
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- ad hoc audit requests.
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---
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## 4 Parameters
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Required parameters:
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- `date_from`
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- `date_to`
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Optional parameters:
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- `journal`
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- `currency`
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- `entity`
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Additional filter parameters out of scope for this report:
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- `counterparty`
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- `analytic_account`
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- `profit_center`
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`journal` is optional. When no journal is selected, the report should include all journals for the selected date range and other filters.
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---
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## 5 Filters
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- posting date between `date_from` and `date_to`;
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- journal or journal range;
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- currency;
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- entity;
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- document number or journal entry number, if available.
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---
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## 6 Sorting
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Default sorting:
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1. `journal`
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2. `posting_date`
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3. `journal_entry_number`
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4. `document_number`
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5. `account`
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Secondary sorting:
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- `transaction_currency`
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- `voucher_number`
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---
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## 7 Grouping
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Default grouping:
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- `journal`
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- `journal_entry_number`
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Totals should be displayed by:
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- journal;
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- journal entry;
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- transaction currency;
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- base currency;
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- report total.
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Presentation requirements:
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- accounting entries should be grouped by journal first;
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- each journal entry should show all debit and credit lines required to understand the full accounting document;
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- journal entry totals should allow users to verify that each entry balances;
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- running account balances are out of scope for this report and belong to `GL-001 General Ledger`.
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---
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## 8 Output Structure
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Required columns:
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| Column | Description |
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| --- | --- |
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| `entity` | Legal entity or company code |
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| `journal` | Accounting journal |
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| `journal_name` | Accounting journal name |
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| `journal_entry_number` | Journal entry sequence or identifier |
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| `posting_date` | Accounting posting date |
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| `document_date` | Source document date |
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| `document_number` | Accounting document number |
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| `document_type` | Accounting document type |
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| `posting_status` | Posted, non-posted or other ERP posting status, when exposed by the ERP |
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| `supplier_invoice_number` | Supplier invoice number for AP-related entries, when available |
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| `counterparty` | Customer, supplier, broker or other party |
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| `voucher_number` | Voucher or internal accounting reference |
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| `account` | General ledger account code |
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| `account_name` | General ledger account name |
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| `transaction_currency` | Original transaction currency |
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| `base_currency` | Functional or company base currency |
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| `description` | Entry line description |
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| `reference` | External or source reference |
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| `debit_transaction_currency` | Debit amount in transaction currency |
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| `credit_transaction_currency` | Credit amount in transaction currency |
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| `debit_base_currency` | Debit amount in base currency |
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| `credit_base_currency` | Credit amount in base currency |
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| `entered_date` | Entry creation date |
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| `entered_by` | User who created the entry |
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| `modified_date` | Last modification date |
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| `modified_by` | User who last modified the entry |
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`document_number` is the mandatory accounting audit reference. For AP-related entries, `supplier_invoice_number` should be displayed when available to identify the supplier invoice. `voucher_number` and `reference` are informational references.
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`counterparty` is an informational output column only and should not be available as a filter in this report.
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Amount sign convention for this report:
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- debit amounts are displayed as positive amounts;
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- credit amounts are displayed as negative amounts;
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- journal entry totals are calculated using this debit-positive and credit-negative convention.
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---
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## 9 Estimated volume
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High.
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The report may contain a large number of journal lines and should support filtering before generation.
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---
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## 10 Export formats
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- CSV
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- XLSX
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- PDF, including all detail columns
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---
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## 11 Controls / reconciliation rules
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- Each journal entry should balance in base currency using the debit-positive and credit-negative convention.
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- Each journal entry should balance in transaction currency when all lines use the same transaction currency.
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- Report totals by journal should reconcile with the general ledger for the same current entity, date range and journal selection.
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- The report should retain enough audit references to trace each line back to the accounting document and source document where available.
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- AP-related entries should be identifiable by both `document_number` and `supplier_invoice_number` when the supplier invoice number is available.
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- If the ERP exposes posting status, non-posted operational or non-final entries should be clearly identified through `posting_status`.
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- Deleted, reversed or cancelled entries should be either excluded or clearly identified depending on ERP posting status rules.
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---
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## 12 Open questions
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- Which ERP statuses should be included by default: posted only, or posted plus reversed/cancelled entries marked separately? ERP dependance Unknown yet
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- Should the report include additional journal entry header fields such as approval status or batch identifier? ERP dependance, Unknown yet
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- Should `posting_status` be displayed in the first implementation? This depends on the target ERP capabilities.
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