accounting_report/Reports/GL/GL_001_general_ledger.md

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?