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accounting_report/Reports/REPORTS_INDEX.md
2026-05-05 16:32:55 +02:00

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# Reports Index
Ce dossier contient les specifications fonctionnelles detaillees des rapports comptables et financiers.
Chaque sous-dossier correspond a un domaine de reporting. Les rapports doivent rester independants du modele technique de donnees tant que le mapping ERP / CTRM n'est pas defini.
## Domaines
| Dossier | Domaine | Role |
| --- | --- | --- |
| `GL/` | General Ledger | Grand livre, journaux, mouvements comptables |
| `STATUTORY/` | Statutory Financial Reporting | Etats financiers statutaires et balances |
| `AR/` | Accounts Receivable | Clients, factures, paiements, ageing |
| `AP/` | Accounts Payable | Fournisseurs, factures, paiements, ageing |
| `CASH/` | Banking and Cash Management | Banque, tresorerie, paiements, rapprochement |
| `FX/` | Foreign Exchange | Expositions, gains/pertes realises et latents |
| `TRADING/` | Trading and Positions | Positions, MTM, P&L trading |
| `ANALYTICS/` | Analytical Accounting | Profit center, trading desk, marges |
## Suivi des specifications
| Code | Rapport | Dossier | Statut |
| --- | --- | --- | --- |
| GL-001 | General Ledger | `GL/` | A revoir |
| GL-002 | Accounting Journals | `GL/` | Brouillon avance |
| FIN-001 | Comparative Balance Sheet | `STATUTORY/` | Brouillon avance |
| FIN-002 | Comparative Profit and Loss Statement | `STATUTORY/` | Brouillon avance |
| FIN-003 | Trial Balance | `STATUTORY/` | Brouillon avance |
| AR-001 | Customer Balance Report | `AR/` | Brouillon avance |
| AR-002 | Customer Ageing Report | `AR/` | Brouillon avance |
| AR-003 | Customer Account Movements | `AR/` | Brouillon avance |
| AP-001 | Supplier Balance Report | `AP/` | Brouillon avance |
| AP-002 | Supplier Ageing Report | `AP/` | Brouillon avance |
| AP-003 | Supplier Account Movements | `AP/` | Brouillon avance |
| CASH-001 | Bank Ledger | `CASH/` | A creer |
| CASH-002 | Cash Position Report | `CASH/` | A creer |
| CASH-003 | Payment History | `CASH/` | A creer |
| FX-001 | FX Exposure Report | `FX/` | A creer |
| FX-002 | Realized FX Gains and Losses | `FX/` | A creer |
| FX-003 | Unrealized FX Gains and Losses | `FX/` | A creer |
| TRD-001 | Open Trading Positions | `TRADING/` | A creer |
| TRD-002 | Mark-to-Market Valuation | `TRADING/` | A creer |
| TRD-003 | Trading Profit and Loss | `TRADING/` | A creer |
| ANA-001 | Profitability by Profit Center | `ANALYTICS/` | A creer |
| ANA-002 | Profitability by Trading Desk | `ANALYTICS/` | A creer |
| ANA-003 | Margin Analysis | `ANALYTICS/` | A creer |
## Gabarit conseille
```markdown
# CODE-NNN Report Name
## 1 Objective
## 2 Users
## 3 Frequency
## 4 Parameters
## 5 Filters
## 6 Sorting
## 7 Grouping
## 8 Output Structure
## 9 Estimated volume
## 10 Export formats
## 11 Controls / reconciliation rules
## 12 Open questions
```
## Regles de redaction
- Utiliser les parametres standard de `Docs/reporting_parameters.md` quand ils s'appliquent.
- Respecter les conventions de champs, montants, signes et tris de `Docs/reporting_standards.md`.
- Ajouter les colonnes de sortie avec des noms techniques stables, en anglais et en snake_case.
- Placer les questions ouvertes dans la fiche du rapport plutot que dans des notes separees.
- Ne pas melanger specification fonctionnelle et implementation SQL tant que le mapping de donnees n'est pas disponible.