accounting_report/Reports/GL/GL_002_accounting_journals.md

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.

---

2 Users

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

---

3 Frequency

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

---

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.

---

5 Filters

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

---

6 Sorting

Default sorting:

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

Secondary sorting:

• transaction_currency
• voucher_number

---

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.

---

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.

---

9 Estimated volume

High.

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

---

10 Export formats

• CSV
• XLSX
• PDF, including all detail columns

---

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.

---

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.