# 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.

---

## 2 Users

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

---

## 3 Frequency

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

---

## 4 Parameters

Standard parameters:

- `date_from`
- `date_to`
- `account`
- `currency`
- `journal`
- `entity`

Additional filter parameters out of scope for this report:

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

---

## 5 Filters

- posting date between `date_from` and `date_to`;
- account or account range;
- currency;
- journal;
- entity;
- document number or voucher number, if available.

---

## 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`

---

## 7 Grouping

Default grouping:

- `account`
- `transaction_currency`

Totals should be displayed by:

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

Optional grouping to confirm:

- entity.

Out of scope grouping:

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

Balance presentation:

- opening balance rows should be displayed by account and transaction currency;
- closing balance rows should be displayed by account and transaction currency;
- opening and closing balances should be shown in transaction currency and base currency;
- running balances should be calculated line by line between opening and closing balance rows.

---

## 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 |
| `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 |
| `debit_transaction_currency` | Debit amount in transaction currency |
| `credit_transaction_currency` | Credit amount in transaction currency |
| `balance_transaction_currency` | Running balance in transaction currency |
| `debit_base_currency` | Debit amount in base currency |
| `credit_base_currency` | Credit amount in base currency |
| `balance_base_currency` | Running balance in base currency |
| `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 negative amounts;
- running balances are calculated using this debit-positive and credit-negative convention.

---

## 9 Estimated volume

High.

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

---

## 10 Export formats

- CSV
- XLSX
- PDF, including all detail columns

---

## 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, opening balance plus movements should reconcile to closing balance.
- The report total in base currency should reconcile with the trial balance for the same entity, period and account selection.
- 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 and balance signs should follow the GL-specific convention defined in this report.

---

## 12 Open questions

- Should `posting_status` be displayed in the first implementation? This depends on the target ERP capabilities.