1. Functionality of posting costs on 4 and 5 group accounts

In the new version of Comarch ERP Enterprise, the functionality of posting costs on 4 and 5 group account has been added. The possibility of posting costs on 4 and 5 group accounts results from the specifications of Polish accounting rules. According to the Polish law, company cost accounting can be performed by the following methods:

• by type – posting costs on the accounts of group 4,
• by the function of expense – posting costs on the accounts of group 5,
• mixed – posting costs by both methods at the same time, both on the accounts of group 4 and on the accounts of group 5.

Posting costs on the mixed basis (4 and 5) allows for obtaining more detailed information regarding company costs compared to the other two methods. Presenting costs on a monthly basis is consists of initial demonstrating of costs in the 4th group of accounts by type and then transferring them through the expense account onto the accounts from the functional-calculation accounts of the group of accounts 5.

1.1. Customizing

The new functionality assumes the use of controlling objects, which is associated with the activation of the module and appropriate configuration, creation of controlling objects, such as:

• dimension types,
• optional dimensions,
• cost types,

defining and opening accounting periods for the controlling and configuration of posting accounts (it allows for preparing posting entries with the use controlling dimensions in the accounting module).

The functionality is based on the function Costs on 4 and 5 group accounts, which must be activated in the Customizing application. The function stores default settings and configuration for the application, which are used in the mechanism. In addition, to ensure the proper functioning of the functionality, it is necessary to activate the following functions: Financial accounting, Financial accounting for Poland, Comarch Financials Enterprise → Controlling.

In addition, the functionality uses:

• accounting periods used in controlling, which must be defined in the application Financial years
• the application Parallel cost accounting assignments, where it is necessary to assign the accounts from the 4 group and combinations of controlling dimensions to the accounts from 5 group and cost accounts. The mappings created in the application will determine the way in which posting decrees will be created in the accounting module for an organization with activated functionality Costs on 4 and 5 group accounts
• application Accounting data assignment, where it is necessary to assign optional controlling dimensions for supplier invoices without reference to associated documents and for the inventory postings. The application is supposed to improve the processes of entering supplier invoice documents without reference to associated documents and for the inventory postings. Thanks to the mappings defined in the application, on entered documents additional optional dimensions are assigned by default.

1.2. Functionality description

The functionality of posting costs on 4 and 5 group accounts consists of creating parallel cost postings with the use of the accounts from 5 group and the cost account. They are created when adding documents (invoices, entries in the main journal, credit notes, payments) in the Posting financial accounting:

• manually, if no appropriate mapping was created in the Parallel cost accounting assignments application or if the user deleted automatically generated lines,
• automatically, if in the application Parallel cost accounting assignments an assignment of the account from 4 group and the combination of controlling dimensions on accounts from 5 group was added. After defining of the mapping, lines with 5 account and expense account are generated automatically.

1.3 Changes to other applications

Along with the new functionality, changes to the following applications have been introduced:

• Transaction codes financial accounting – the parameter Park postings from interface has been added, which is used for parking documents processed automatically in CFE. The parameter allows for applying changes to the documents. Application Transaction codes financial accounting, parameter Park postings from interface
• Posting financial accounting – the following elements have been added:
  • action [Select action] → [Park voucher] – it allows for modifying documents transferred from CEE to CFE and entered directly in CFE,
  • button for new parallel cost postings – allows for creating parallel cost postings with the use of the 5 group of accounts.
• Cockpit: Generated items financial accounting – new cockpit with two actions added: [Select action] → [Change optional dimensions] and [Select action] → [change account in parallel line], which allow for entering collective changes to optional dimensions and the 5-group account for selected line items.
• Supplier invoices – the action [Select action] → [Assign cost accounting data], which assigns data assigned in the application Accounting data assignments to entered supplier invoice without reference to associate documents.
  Action [Assign cost accounting data] in the Supplier invoices application
• Inventory postings – the application uses data assigned in the Accounting data assignments application
• Cockpit: Inventory postings – this application presents all inventory postings, which can be filtered with the use of additional parameters, such as controlling dimensions Application Cockpit: Inventory postings
• Production orders – the application uses data assigned in the Accounting data assignments application, because it generates release to production which generates accounting costs.

2 Changes to the split payment mechanism

2.1 Application Customizing

In the Customizing application → function Financials – Poland, new section Split payment settings was added, along with the field Split payment threshold, which is responsible for storing the value from which the split payment mechanism is valid. By default, the limit of 15 000 PLN is set in the field. The amount can be updated for Polish organizations with the use of the application UPDAPV006850 and the white list valid as of the 2022.

The mechanism is handled on customer invoices and supplier invoices.

2.2. Application Items

In addition, in the Items application, Financials view, the following validations of item saving have been introduced:

• if the parameter Split payment is checked, the system displays a reminder to complete the field Goods and services group
• if the field is completed, the system displays a reminder to check the Split payment parameter