# GL-002 Accounting Journals

## 1 Objective

Provide the detailed list of accounting entries grouped by accounting journal over a selected date range.

The report is used for:

- journal review;
- accounting control;
- audit review;
- validation of posted accounting batches;
- 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

Required parameters:

- `date_from`
- `date_to`

Optional parameters:

- `journal`
- `currency`
- `entity`

Additional filter parameters out of scope for this report:

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

`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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## 5 Filters

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

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## 6 Sorting

Default sorting:

1. `journal`
2. `posting_date`
3. `journal_entry_number`
4. `document_number`
5. `account`

Secondary sorting:

- `transaction_currency`
- `voucher_number`

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## 7 Grouping

Default grouping:

- `journal`
- `journal_entry_number`

Totals should be displayed by:

- journal;
- journal entry;
- transaction currency;
- base currency;
- report total.

Presentation requirements:

- accounting entries should be grouped by journal first;
- each journal entry should show all debit and credit lines required to understand the full accounting document;
- journal entry totals should allow users to verify that each entry balances;
- running account balances are out of scope for this report and belong to `GL-001 General Ledger`.

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## 8 Output Structure

Required columns:

| Column | Description |
| --- | --- |
| `entity` | Legal entity or company code |
| `journal` | Accounting journal |
| `journal_name` | Accounting journal name |
| `journal_entry_number` | Journal entry sequence or identifier |
| `posting_date` | Accounting posting date |
| `document_date` | Source document date |
| `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 |
| `account` | General ledger account code |
| `account_name` | General ledger account name |
| `transaction_currency` | Original transaction currency |
| `base_currency` | Functional or company base currency |
| `description` | Entry line description |
| `reference` | External or source reference |
| `debit_transaction_currency` | Debit amount in transaction currency |
| `credit_transaction_currency` | Credit amount in transaction currency |
| `debit_base_currency` | Debit amount in base currency |
| `credit_base_currency` | Credit amount 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 |

`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.

`counterparty` is an informational output column only and should not be available as a filter in this report.

Amount sign convention for this report:

- debit amounts are displayed as positive amounts;
- credit amounts are displayed as negative amounts;
- journal entry totals are calculated using this debit-positive and credit-negative convention.

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## 9 Estimated volume

High.

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

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## 10 Export formats

- CSV
- XLSX
- PDF, including all detail columns

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## 11 Controls / reconciliation rules

- Each journal entry should balance in base currency using the debit-positive and credit-negative convention.
- Each journal entry should balance in transaction currency when all lines use the same transaction currency.
- Report totals by journal should reconcile with the general ledger for the same current entity, date range and journal selection.
- The report should retain enough audit references to trace each line 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.
- If the ERP exposes posting status, non-posted operational or non-final entries should be clearly identified through `posting_status`.
- Deleted, reversed or cancelled entries should be either excluded or clearly identified depending on ERP posting status rules.

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## 12 Open questions

- Which ERP statuses should be included by default: posted only, or posted plus reversed/cancelled entries marked separately? ERP dependance Unknown yet
- Should the report include additional journal entry header fields such as approval status or batch identifier? ERP dependance, Unknown yet
- Should `posting_status` be displayed in the first implementation? This depends on the target ERP capabilities.