# GL-001 General Ledger

## 1 Objective

Provide the detailed list of accounting entries for selected accounts over a defined period.

The report is used for:

- accounting control;
- account reconciliation;
- audit review;
- period-end closing analysis.

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## 2 Users

- accounting department;
- auditors;
- financial controlling;
- finance management.

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## 3 Frequency

- daily;
- monthly closing;
- year-end closing;
- ad hoc audit requests.

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## 4 Parameters

Standard parameters:

- `date_from`
- `date_to`
- `account`
- `currency` (transaction currency)
- `journal`
- `entity` (current TradOn company context for the first implementation)

Additional filter parameters out of scope for this report:

- `counterparty`
- `analytic_account`
- `profit_center`

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## 5 Filters

- posting date between `date_from` and `date_to`;
- account or account range;
- transaction currency;
- journal;
- entity through the current TradOn company context;
- document number or voucher number, if available.

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## 6 Sorting

Default sorting should follow the common reporting standards:

1. `account`
2. `transaction_currency`
3. `posting_date`
4. `document_number`

Secondary sorting:

- `journal`
- `journal_entry_number`
- `voucher_number`

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## 7 Grouping

Default grouping:

- `account`
- `transaction_currency`

Totals should be displayed by:

- account;
- transaction currency;
- base currency;
- report total.

Out of scope grouping:

- journal;
- entity;
- counterparty;
- analytic account;
- profit center.

Balance presentation:

- initial and ending balances should be displayed as rolling balances on each transaction line by account and transaction currency;
- initial and ending balances should be shown in transaction currency and base currency;
- transaction-line initial balances should represent the balance immediately before the transaction line;
- transaction-line ending balances should represent the balance immediately after the transaction line.

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## 8 Output Structure

Required columns:

| Column | Description |
| --- | --- |
| `entity` | Legal entity or company code |
| `account` | General ledger account code |
| `account_name` | General ledger account name |
| `transaction_currency` | Original transaction currency, defaulting to `base_currency` when no distinct transaction currency is stored |
| `base_currency` | Functional or company base currency |
| `posting_date` | Accounting posting date |
| `document_date` | Source document date |
| `journal` | Accounting journal |
| `journal_entry_number` | Journal entry sequence or identifier |
| `document_number` | Accounting document number |
| `document_type` | Accounting document type |
| `posting_status` | Posted, non-posted or other ERP posting status, when exposed by the ERP |
| `supplier_invoice_number` | Supplier invoice number for AP-related entries, when available |
| `counterparty` | Customer, supplier, broker or other party |
| `voucher_number` | Voucher or internal accounting reference |
| `description` | Entry description |
| `reference` | External or source reference |
| `payable_qty` | Payable quantity for commodity-related postings only |
| `uom` | Unit of measure for payable quantity |
| `initial_balance_transaction_currency` | Rolling balance of the account and transaction currency immediately before the transaction line |
| `debit_transaction_currency` | Debit amount in transaction currency |
| `credit_transaction_currency` | Credit amount in transaction currency |
| `ending_balance_transaction_currency` | Rolling balance in transaction currency immediately after the transaction line |
| `currency_rate` | FX rate of the transaction |
| `initial_balance_base_currency` | Rolling balance in base currency immediately before the transaction line |
| `debit_base_currency` | Debit amount in base currency |
| `credit_base_currency` | Credit amount in base currency |
| `ending_balance_base_currency` | Rolling balance in base currency immediately after the transaction line |
| `entered_date` | Entry creation date |
| `entered_by` | User who created the entry |
| `modified_date` | Last modification date |
| `modified_by` | User who last modified the entry |

The report should display individual accounts only. Account hierarchy levels are out of scope for this report unless requested later.

`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.

Amount sign convention for this report:

- debit amounts are displayed as positive amounts;
- credit amounts are displayed as positive amounts, following the current Tryton convention;
- ending balances are calculated using this debit-positive and credit-positive convention;
- `ending_balance_transaction_currency` equals `initial_balance_transaction_currency` plus `debit_transaction_currency` minus `credit_transaction_currency`;
- `ending_balance_base_currency` equals `initial_balance_base_currency` plus `debit_base_currency` minus `credit_base_currency`.

Initial balance convention:

- for the first transaction line in each account and transaction-currency group, the initial balance date is the day before `date_from`;
- for balance sheet accounts, the first line initial balance should equal the account balance up to and including the day before `date_from`;
- for profit and loss accounts, the first line initial balance should equal the movement balance from the start of the fiscal year up to and including the day before `date_from`;
- balance sheet versus profit and loss classification should use the Tryton / TradOn account classification;
- for subsequent transaction lines, the initial balance should equal the previous transaction line's ending balance in the same account and transaction-currency group.

FX rate presentation for this report:

- `currency_rate` should display the stored accounting move line rate used to convert transaction-currency amounts into base-currency amounts;
- when the stored accounting rate is expressed as `1 accounting currency = x transaction currency`, `currency_rate` should display that rate;
- when the stored accounting rate is expressed as `x accounting currency = 1 transaction currency`, `currency_rate` should display the reverse stored accounting rate;
- for same-currency transactions, `currency_rate` should be either `1.000000` or blank according to the confirmed ERP export convention;
- the rate date and precision remain to be confirmed during mapping.

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## 9 Estimated volume

High.

The report may contain a large number of accounting lines and should support export and filtering before generation.

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## 10 Export formats

- CSV
- XLSX

Out of scope for the first implementation:

- PDF export

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## 11 Controls / reconciliation rules

- Total debit and credit amounts should reconcile by selected period, account and transaction currency.
- For each account and transaction currency grouping, first-line initial balance plus cumulative movements should reconcile to the final line ending balance.
- The report total in base currency should reconcile with the trial balance for the same entity, period and account selection.
- For non-base-currency lines, transaction-currency amounts, `currency_rate` and base-currency amounts should reconcile within the agreed rounding tolerance.
- Each line should retain enough audit references to trace back to the accounting document and source document where available.
- AP-related entries should be identifiable by both `document_number` and `supplier_invoice_number` when the supplier invoice number is available.
- Debit, credit, initial balance and ending balance signs should follow the GL-specific convention defined in this report.

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## 12 Open questions

- Which source should be used for `document_number`, `journal_entry_number`, `voucher_number` and `reference` when several accounting or source-document references are available?
- Which source origin models should feed `document_date`, `document_type` and `supplier_invoice_number` in the first implementation?
- Should `posting_status` be displayed in the first implementation? This depends on the target ERP capabilities.
- Are `payable_qty` and `uom` mandatory for the GL-001 launch, or can they remain optional commodity extensions?
- Should the document or voucher number filter search only `document_number` and `voucher_number`, or also `journal_entry_number`, `reference` and `supplier_invoice_number`?