According to regulations concerning value added tax, in some cases an entrepreneur running business activity is entitled to deduct the input tax amount from the output tax only up to the value determined by appropriate amount or percentage limit. Because of that, in Polish language version of the system, it is possible to control VAT deduction limit.

A user may select predefined value of deduction limit, that is 50 % Limit, or define own percentage and amount limits, which can be later selected in item of a VAT purchase invoice and its corrections.

Amount and percentage limit can both be specified in a limit definition added by a user. If in VAT deduction limit there is percentage as well as amount value specified, the system calculates value of the limit on the basis of percentage limitation, compares it with value of the amount limit and selects the smaller of the compared values.

When saving an item with VAT Deduction Limit parameter, control of VAT amount value with selected VAT deduction limit value is performed. If the value is exceeded, the system automatically updates VAT amount to amount of the selected limit and generates a difference item
with parameter VAT Deductions set to No.

It is possible to divide VAT amount of a VAT purchase invoice item or its correction with the use of button [Divide VAT] provided that the parameter VAT Deduction Limit has first been selected and the parameter VAT Deductions has been set to Yes. As a result, the system performs the same operation as in case of checking parameter VAT Deduction Limit in a document item.

VAT amount not subject to deduction will be included in analytical description of a document.

On the list of VAT accounts, it is possible to filter documents with VAT deduction limit by checking parameter VAT Deduction Limit in the filter panel. A user may decide whether all documents with VAT deduction limit will be displayed or only those with specific value of the limit, e.g., 50 %.

In order to divide VAT invoice item, click on the button [Divide Entry] in the Items button group. After selecting it, a form for entering data appears.

In the opened form, in section Divided Item, original data of VAT invoice item is displayed. These fields are not editable.

In section New Item, the user enters data for a newly created item:

Account – allows selecting VAT account

VAT Deductible Date – allows for the selection of JPK_V7M file/declaration period in which newly created item must be included

Subtotal – new subtotal value

VAT Rate – new VAT rate

VAT Amount – new value of VAT amount

Total – new total value

Description – allows for entering an additional description

After completing new item data, click [Save] in the Actions button group.

The new item will appear on the list of items.

Adding of a VAT invoice in a foreign currency is performed the same way as in case of adding such invoice in the system currency. In this case, it is also necessary to select appropriate currency and specify its exchange rate in the Currencies section in the side panel of VAT invoice form.

In case the currency assigned to a given entity is inactive, the system currency is set in a document. Upon changing a customer/vendor, data in a document is recalculated according to the new currency and a user is notified about it in an appropriate message.

It is possible to select a different currency than the one assigned to a customer/vendor specified in a document.

A currency exchange rate is retrieved on the basis of the settings specified in the definition of given document type (menu Configuration → Company Structure → Rights Structure → edited company form → Documents tab)

Currency exchange rates can be updated in the menu Configuration → Currencies 

After selecting a document a foreign currency, an additional section – Items in System Currency is displayed on VAT document form in tab General. Values in the foreign currency, which are presented in this section, are recalculated by a specified exchange rate into amounts denominated in system currency.

Editing VAT purchase invoice in a foreign currency

Documents: VPI and VPIC are specific documents for which edited values denominated in a given currency do not recalculate the values denominated in the currency different than the “edited” currency.

The abovementioned rule results from the necessity of ensuring flexibility of calculations in the face of ambiguous regulations relating to VAT calculation method on documents denominated in a foreign currency. The application of a more rigorous calculation principle would disable registration of purchase invoice with values consistent with a document received from a vendor.

Example

Data from the invoice received from a Vendor is the following:

• Currency EUR, exchange rate 3.9757
• VAT 23% on all items

Thus, the total amount of the invoice is:

	Subtotal	VAT	Total
EUR	11 946.84	2747.77	14 694.61
PLN		10 924.31

Depending on VAT calculation method, VAT amounts in Comarch ERP Standard system are the following:

• Total of VAT items:

• VAT on values total:

In order to ensure consistency between the registered document and the one from the vendor, it will be possible to edit the following:

• For EUR: the values agree, no need to be edited
• For USD: VAT amount changed to 1,564.04, the system will then recalculate only the total value and the subtotal value can be changed independently.

The change of values on a VAT invoice denominated in a foreign currency does not recalculate the values denominated in a different currency. Thus, changing the value denominated in the currency USD does not affect the value denominated in the currency PLN. When making such change, appropriate information is displayed – that information appears only when the value is edited in a document for the first time, the information no longer appears during edition of values in the following columns. It will be displayed again not until the document is re-edited and changes in values are made. Such information concerns only VPI and VPIC documents having currency other than the system currency defined in the header.

General information

VAT sales and purchase invoices are added the same way. Thus, this mechanism is described only once on the basis of a purchase invoice.

To add a VAT purchase invoice, select an account/subaccount in which the invoice will be registered and click [Add] in the List button group. The form of the VAT invoice will then be displayed.

General tab

OCR – symbol of the status of a document added with the use of the OCR service. The symbol is not displayed for documents not added by OCR.

Internal Document – marking of a document as internal document

Number in Account – number granted automatically by the system according to the numerator definition

Netto – wartość netto faktury

Brutto – wartość brutto faktury

Subtotal – invoice subtotal value

Total – invoice total value

Paid – value of the invoice that has been paid

Amount Remaining – value of the invoice that still needs to be paid

Document Number – in documents being registered directly in a VAT account, the option AUTO is displayed by default. A document receives a specific number not until it is saved manually or automatically (for instance, after proceeding to tab Payments).

That number is consistent with number in the account. In VAT purchase documents, it is possible to enter any value into this field by clearing its content with the eraser button. In VAT documents generated automatically to trade documents, field Document Number is filled in with the number of a trade document.

In a database created in French language version, this field is not available in VSI and VPI documents.

Reference Number – in this field it is possible to provide the invoice number under which it was registered in other system

Account – VAT account in which a VAT invoice will be registered

No. – ordinal number assigned automatically by the system

Customer or Vendor – name of an entity the VAT invoice is assigned to

A user may update customer/vendor data, that is: name, TIN, EIN and NIN on a confirmed document (if full diagram of statuses is enabled) by selecting a customer/vendor again, whereas that user must have the permission to update data of a customer/vendor in confirmed documents assigned (Configuration → Company Structure → Operator Groups → tab Other Permissions).

Date of Receipt – document date of receipt; field available only in VAT purchase invoices

Date of Issue – VAT invoice date of issue

Date of Purchase – date of purchase; field available only in VAT purchase invoices

Date of Sale – date of sale; field available only on VAT sales invoices

Registration Date – invoice date of registration in VAT account

The above dates can be used to specify a tax point date, whereby, when fixing a tax point date in reference to registration date, first it is necessary to specify a proper tax point definition in the menu Configuration → Accounting → Tax Point by selecting a value From the registration date in the field Condition. A new tax point definition can be assigned to the definition of selected VAT account and its validity date can be specified. Selected tax point date will automatically be filled in VAT invoices being added to given VAT account. A specified tax point date can also be selected directly in a document.

Payment Form – allows for the selection of payment form for a given document

Due Date – number of days from the date of registration on the basis of which the planned payment date is determined

EOM – due date of End of Month type. Upon checking this parameter, a section for specifying number of days by which a due date will be postponed on the basis of the end of month becomes active

Split Payment – this parameter is available only if in the definition of a center of Company type, for the parameter Handle split payment according to Polish regulations, the value In accounting and trade modules is selected. Checking the parameter Split payment in the VAT invoice header automatically checks the parameter Split payment in all document payments where PLN currency and Bank payment form are selected.

Currencies – a document currency is by default determined on the basis of the currency assigned to a given customer/vendor. In case the currency assigned to a given entity is inactive, the system currency is set in a document. Upon changing a customer/vendor, data in a document is recalculated according to the new currency and a user is notified about it in an appropriate message.

It is possible to select a different currency than the one assigned to a customer/vendor specified in a document.

A currency exchange rate is retrieved on the basis of the settings specified in the definition of given document type (menu Configuration → Company Structure → Rights Structure → edited company form → Documents tab).

Reason for VAT Exemption – if VAT rate of tax-exempt type (D TE) is applied in an invoice, it is then possible to select the reason for VAT exception. Apart from selecting the predefined values, a user may define new values in the dedicated generic directory (menu Configuration → Generic Directories → group General → Reason for VAT Exemption). This field is editable in the invoices registered directly in a VAT account. In VAT invoiced generated from a trade document, value in this field is copied from the trade document. Detailed description of this field can be found in the manual Comarch ERP Standard – Standard audit file.

SAF-T_INV – this parameter is by default selected. It informs to include a VAT invoice being registered directly in a VAT account in a SAF-T_INV file. Detailed description of this parameter can be found in the manual Comarch ERP Standard – Standard audit file.

Owner – a default center to which the user adding a VAT invoice is logged-in

Transaction Type – the type of transaction can be selected from among the following options: National, IntraCommunity, Non-EU. Transaction type filters the list of VAT parameters to those which were previously assigned to it.

VAT Parameters – the parameters panel is divided into two columns:

• Parameter Name – contains the name of VAT parameter
• Parameter Value – contains value assigned to given parameter

VAT parameters are defined from the level of Configuration → Accounting → VAT Parameters Available parameters:

• National – transaction type selected in General tab
  • Parameter values: Country, TaxFree (available on sales documents), Customer is a taxpayer (available on sales documents)
• Intra-Community – transaction type selected in General tab
  • Parameter values: Intra-community delivery/purchase, Trilateral Intra-community Delivery/Purchase, Delivery Taxed Abroad (available on sales documents), Customer is a taxpayer (available on sales documents)
• Non-EU – transaction type selected in General tab
  • Parameter values: Import, Export (available on sales documents), Delivery Taxed Abroad (available on sales documents), Customer is a taxpayer (available on sales documents)
• VAT Deductions – parameter available on purchase documents
  • Parameter values: Yes, No, Conditionally
• V7M – value of the parameter indicated if an item is to be included in the JPK_V7M file
  • Parameter values: Yes, No
• VAT-27 – parameter available on sales documents with National transaction type. Its value determines whether a document item must or must not be included in a VAT-27 tax return. If a value Customer is a taxpayer is set in the field Domestic, value of the VAT-27 parameter will automatically be set to
  • Parameter values: Yes, No
• VAT-EU – parameter available for Intra-community transaction type. Its value determines whether a document item must or must not be included in a VAT- EU tax return.
  • Parameter values: Yes, No
• Type – parameter available for sales and purchase documents,
  • Parameter values: Merchandises, Services, Costs, Fixed Assets, Means of Transport, Real Estate, Service payable to customer, Purchase of cash registers, Physical inventory
• Input Tax Correction – parameter available on purchase documents
  • Parameter values: Yes, No, Article 89b. 1 of the Act, Article 89b. 4 of the Act
• Type – parameter available for sales and purchase documents. Parameter values:
  • CRT – internal collective document containing information about sales from cash registers. The value is available on sales documents only and it is set by default for invoices generated during the confirmation of CRS and SRS documents.
  • INT – internal document. By default, the value is set for VAT invoices with checked parameter Internal document.
  • RI – invoice referred to in art. 109 sec. 3d of the Act. The value is available on sales documents only and it is set by default for invoices with checked parameter Invoice to Receipt.
  • CB – invoice issued by a taxpayer being vendor or service provider, who has selected liquidation cash method defined in art. 21 of the Act. The value is available on purchase documents only.
  • VAT_FRF – VAT FRF invoice referred to in art. 116 of the Act. The value is available on purchase documents only.
  • NONE – document different than CRT, INT, RI, CB, VAT_FRF. By default, the value is set for the other types of documents.
• SAF-T Item Group – parameter available in the header of sales and purchase documents only. It can assume several values. When generating VAT invoice from a trade document, the value of the parameter is transferred from the generic directory SAF-T Procedure Code value indicated on trade document items.
  • Parameter values: NONE, GSG_01 Alcoholic beverages, GSG_02 Goods mentioned in art. 103 sec. 5a of the Act, GSG_03 Heating oil, GSG_04 Tobacco products, GSG_05 Waste specified in items 79-91 of Appendix no. 15 to the Act, GSG_06 Electronic devices, GSG_07 Vehicles and automotive parts, GSG_08 Noble and non-noble metals, GSG_09 Medicines and medical devices, GSG_10 Buildings, structures and lands, GSG_11 Services for the transfer of permits for greenhouse gas emissions, GSG_12 Intangible services (consulting, accounting, etc.), GSG_13 Transport and warehouse management services.
• SAF-T Procedure Code – parameter available in the header of sales and purchase documents only. It can assume several values. The value of the parameter is transferred from the generic directory SAF-T Procedure Code value indicated on customer form. Additionally, when generating VAT invoice from a trade document, the value of the parameter is transferred from the generic directory SAF-T Procedure Code value indicated on trade document items.
  • Parameter values: NONE, MOS Mail order sales, EE Telecommunications, broadcasting, and electronic services, AF Affiliations between a customer vendor, TT_IC Second taxpayer, TT_S Second taxpayer, MR_T Tourism margin, MR_SH Second-hand goods, works of art, antiques, I_42 ICS Custom procedure 42 (import), I_63 ICS Custom procedure 63 (import), V_SPV Transfer of a single-purpose voucher art. 8a.1, V_SPV_SUPPLY Supplies related to a single-purpose voucher, V_MPV_Supply Supplies related to the transfer of a multi-purpose voucher, SPM Split payment mechanism, IMP Tax calculated for import of goods art. 33a.
• In Proportion – parameter available on sales documents. It is used for classifying a given sale as taxed or tax-exempt, which allows for calculating a sale structure indicator for completing a purchase related with tax-exempt and taxed sale.
  • Parameter value: Include, Exclude, In the denominator only
• Output tax correction on intra-Community purchase of fuels – parameter available on sales document for EU transaction type. It is used for classifying an invoice to the field of JPK_V7M file relating to intra-community acquisition of motor fuels
  • Parameter values: Yes, No

[/alert] If pattern type is set to Obligatory in an account definition, it will not be possible to edit the VAT parameters. [/alert]

Vendor’s Tax Point – date according to which the vendor’s tax point will be determined. It is possible to select a tax point definition specified in the menu Configuration → Accounting →Tax Point. A date can be selected from the calendar manually only in case of option Any Date. This field is unavailable for databases created in French. In a VAT sales invoice, the corresponding field is called Tax Point

Right To Deduct – date according to which the right to deduct VAT tax will be determined. It is possible to select from among Tax Point Definitions available in tab Configuration → Accounting → Tax Point. A date can be selected from the calendar manually only in case of option Any Date. This field is unavailable in VAT sales invoices

VAT Deductible Date – month and year of including a document in JPK_V7M file/VAT-7 tax return. This field is non-editable – it is specified on the basis of

• right to deduct date – in a VAT purchase invoice
• tax point date – in a VAT sales invoice

After completing the mandatory field, the invoice item must be added. It can be added:

• in table
• through form

Description – field for providing additional description of a document. This field is available in each tab of VAT invoice

Adding VAT invoice item in table

In order to add a VAT invoice item in table, click [Add] in the List button group. Then, a new line of VAT invoice item appears and it is divided into columns selected by a user; by default, these columns are: VAT Rate, Subtotal, VAT Amount, Total, Currency, VAT Deductible Date, V7M, VAT-EU Declaration (for transactions of intra-community type for on documents for received and released items), VAT Deductions, Type, Input Tax Correction. Individual fields must be filled in with appropriate values.

Additionally, on documents for received items, columns VAT%, Vendor’s Tax Point Date, Date of Deduction, Account, National/Intra-Community/Non-EU (depending on transaction type), Vendor’s Tax Point, Description, Right To Deduct, Account, VAT%. On documents for released items additional columns are: Account, VAT%, Tax Point Date, Tax Point, National/Intra-Community/Non-EU (depending on transaction type), Description, Account, In Proportion.

In databases created in French, column Account is only available on invoices and their corrections added in an account manually. It is thus not available on documents generated automatically from trade documents.

Adding an invoice item in table is a faster and more convenient method for entering of accounting data into the system. Thus, entered item need not to be saved. The entire document must be saved only.

Adding VAT invoice item through form

In order to add a VAT invoice item through form, click [Add Through Form] in the List button group. Then, a form of VAT invoice item is displayed.

VAT Invoice Item tab

Vendor’s Tax Point – date according to which the vendor’s tax point will be determined. It is possible to select from among Tax Point Definitions available in tab Configuration → Accounting →Tax Point. A date can be selected from the calendar manually only in case of option Any Date. This field is unavailable for databases created in French. In a VAT sales invoice, the corresponding field is called Tax Point

Right To Deduct – date according to which the right to deduct VAT tax will be determined. It is possible to select from among Tax Point Definitions available in tab Configuration → Accounting → Tax Point. A date can be selected from the calendar manually only in case of option Any Date. This field is unavailable in VAT sales invoices

Account – by default, it is an account in which an invoice was registered. If the account contains subaccounts, it is possible to select appropriate subaccount

VAT Deductible Date – month and year of including an item in JPK_V7M file/VAT-7 declaration

Description – additional description of an item

Subtotal – item subtotal amount

VAT Rate – VAT rate included in VAT rate group assigned to a company to which a user is logged-in

VAT Amount – VAT amount

Total – item total amount

Account – allows for assigning an account to the item. In databases created in French, column Account is only available on invoices and their corrections added in an account manually. It is thus not available on documents generated automatically from trade documents

VAT Parameters – allows for assigning of values to individual VAT parameters

Attributes tab

This tab is described in article <<Attributes Tab>>

Upon all the fields are filled in, save the item by clicking [Save].

Customer/Vendor tab

This tab contains customer’s/vendor’s address details. This data is filled in automatically upon selecting the customer/vendor in tab General. Until a document is posted (if full diagram of statuses is disabled), all the information displayed in this tab can be modified or completed, if missing. By changing it, the data will be updated in the customer/vendor form.

If full diagram of statuses is enabled, it is possible to update customer/vendor address in a confirmed document by clicking on button [Change Address], whereas that user must have the permission to update data of a customer/vendor in confirmed documents assigned (Configuration → Company Structure → Operator Groups → tab Other Permissions).

Payments tab

• This tab is available only for documents added directly to a VAT account. It contains a list of payments assigned to a given invoice.
• From the level of customer and vendor payments (subtab Finances) it is possible to complete/compensate a document.
• If the invoice, being issued, is to be paid in several installments (e.g., part of it is paid in cash while issuing the document and the other part will be paid by bank transfer within 7 days period) – it is possible to divide the due payment.
• The list can be modified with the use of standard buttons available in the Payments button group.

Analytical Description tab

Description of this tab can be found in category <<Analytical Description>>

Associated Documents tab

In case of invoices entered to VAT account manually, this tab remains empty.

In case of invoices with the source document in the form of a trade document, this tab contains a list of documents associated with the VAT invoice.

Attributes, Attachments, Chronology tabs

Description of these tabs can be found in <<Article>>.

Saving a VAT invoice

Upon filling in all the fields, save the document by clicking [Save] in the VAT Invoice button group. The document will then appear on the list of VAT invoices.

General information

In order to add a VAT account, it is necessary to click on appropriate branch of the accounts tree (Sales or Purchase) and then click [Add Account] button in the Accounts button group. A form for entering of data appears.

Mandatory fields:

Account Name – VAT account unique name

Other fields:

Dedicated for the parent company – this parameter decides whether a given account is available only in the Parent Company and its child centers. The parameter is editable if an operator is logged-in to the parent company.

Accounts with selected parameter Dedicated for the parent company cannot be used in centers of Company type and in their child centers.

Default parameter setting during addition of new VAT account:

From the level of VAT account list for a user logged in to the parent company or to a center right below the parent company on the structure tree – it is selected, but it is possible to deselect it

• From the level of VAT account list for a user logged in to a center of Company type or to its child center – it is deselected and its selection is blocked
• From the level of the rights structure in the parent company – it is selected, but it is possible to deselect it
• From the level of the rights structure in a center of Company type – it is deselected and its selection is blocked

Rules regarding addition and availability of VAT accounts are described in article <<Object availability – Objects>>>.

Type – the type of account is entered, by default, depending on the branch the account is being added to (Purchase type or Sales type). The field cannot by edited.

Pattern Type – there are two pattern types possible to select:

• Suggested – when adding a VAT invoice, it is possible to modify the VAT parameters and the tax point. If parameters of a VAT invoice item are different from those set in the header, they are marked in red.
• Obligatory – when adding a VAT invoice to an account, it is possible to edit the VAT parameters and the tax point. These values are not editable.

Transaction Type – allows the assignment of the default type of transaction to a given account. The type is selected from the list that is defined in the system along with the assigned VAT parameters. By default, there are three types of transactions available: National, Intra-Community, and Non-EU. Additional types of transactions are specified on the list of VAT parameters available in tab Configuration → Accounting → VAT Parameters.

Registration Date – it allows for defining according to which date documents will be registered in a VAT account. This parameter determines also which date will affect the way invoices are numbered within a VAT account (No.). However, it does not affect the numerator of VAT invoices.

Parameters panel – displays all the VAT parameters associated with a given type of transaction. The panel is divided into two columns: Parameter Name and Parameter Value. Appropriate values for a given parameter are specified from the level of Configuration → Accounting → VAT Parameters.

Vendor’s Tax Point Date – panel available in definition of an account of Purchase type

A user can specify according to which the vendor’s tax point will be determined. Moreover, it is possible to set a range of dates for this setting (column Purchase From). A tax point can be edited or added from the level of Tax Point Definitions list available in tab Configuration → Accounting → Tax Point.

Proper definition of a tax point is set by date of sale in VSI and VSIC documents and by date of purchase in VPI and VPIC documents.

This section is unavailable in French version of a database.

Tax Point Date – panel available in definition of an account of Sales type

Allows for specifying a definition according to which the right to deduct VAT tax will be determined. Moreover, it is possible to set a range of dates for this setting (column Purchase From). A tax point definition can be edited or added from the level of Tax Point Definitions list available in tab Configuration → Accounting → Tax Point.

Tax Point Date – panel available in definition of an account of Sales type

A user can specify according to which the tax point date will be determined. Moreover, it is possible to set a range of dates for this setting (column Sales From). A tax point definition can be edited or added from the level of Tax Point Definitions list available in tab Configuration → Accounting → Tax Point.

Adding VAT subaccount

To add a VAT subaccount, it is necessary to check the parameter Add subaccounts available on the parent branch (Purchase/Sales). Checking this parameter automatically generates a default subaccount.

The user is able to change the name of automatically generated subaccount and add new subaccounts with the use of option [Add Subaccount] in the Accounts button group. After selecting it a form for entering of data appears.

The subaccount form is the same as that of VAT account. VAT parameters and pattern are also determined according to the same rules. The only difference is the lack of parameter Date of Registration.

When being added, a new subaccount assumes the default setting Pattern Type from the parent account. If this type is Suggested, the new subaccount will also have this type set, by default and the same applies to obligatory accounts. In case of suggested accounts, it is possible to change pattern type of their subaccounts to Obligatory. All subaccounts of obligatory accounts must have obligatory pattern. All subaccounts with obbligatory pattern have obbligatory patern set by default and it is not possible to change it. If pattern type is changed for an account to Obligatory, all its subaccounts inherit this pattern, by default.

Associating VAT account/subaccount with document series

It is a common situation that numerators of individual documents include unique series. Comarch ERP Standard system allows for associating a specific series of a document with VAT account/subaccount. Owing to that, in an issued document, there is an account/subaccount assigned to the document series uploaded, and upon confirming the document, an entry is added in a proper registry.

In order to associate a specific document series with selected VAT account/subaccount, go to Series tab on a given document type definition in a company or a center and assign the account/subaccount.

In VAT Account field there are two options available for selection:

• <Default> – VAT account will be uploaded onto a document with given series according to settings for a given document type in particular company/center
• One of VAT accounts/subaccounts assigned to a given document type definition (added in tab VAT Accounts of the definition)

When issuing a trade document, account/subaccount default for a given document type or account/subaccount associated with series is assigned. The user can change that account/subaccount directly on a document in Amounts tab.

In VAT-ZD tab, it is possible to search for historical document payments classified as Domestic transactions and with regard to payment status: paid, open, not subject to payment in historical approach.

Operations which can be performed in the VAT -ZD tab:

• Adding an account – button [Add Account]
• Adding a subaccount – button [Add Subaccount]
• Editing an account and subaccount – button [Edit]
• Deleting an account and subaccount – button [Delete]
• Editing the entire VAT document – button [Edit], option [Edit Document]
• Editing a selected payment – button [Edit], option [Edit Payment]

The VAT-ZD tab is divided into three sections:

• Accounts Tree – presents the structure of sales and purchase accounts and subaccounts
• VAT Invoices – depending on marked account/subaccount, appropriate documents or document payments registered in the selected VAT account are displayed in the list
• Filter panel – allows for filtering list of VAT invoices

VAT accounts tree

Description of this section can be found in article <<List of VAT accounts>>.

List of VAT invoices in the VAT-ZD tab

The list of VAT invoices displays the VAT documents or document payments classified to Domestic type of transactions and registered in the selected account available on the accounts tree.

The list of VAT invoices in the VAT-ZD tab is composed of the following columns: No., Document Number, Number in Account, Customer/Vendor, TIN, Date of Issue, Sum of Subtotal, VAT Amount, Sum of Total, Active Taxpayer, In Liquidation, ZD Notification, VAT-ZD, Due Date.

On the list of VAT invoices, it is possible to select additional columns, such as: Days of Delay, Reference Number, Status, Currency.

Settings of the parameters Active Taxpayer and In Liquidation are consistent with the data specified on customer/vendor form at the time of issuing an invoice.

In the Customer/Vendor column, a customer/vendor details are presented in compliance with a source document even if a payer is changed in document payment.

Selection of the check box in the column VAT-ZD depends on the value selected in field VAT-ZD in a document payment. If option Yes or Beyond the system is selected in the invoice payment – the check box is selected, if option No is selected – the check box remains deselected.

Selection of the check box in the column ZD Notification depends on inclusion of an invoice in a ZD notification. If it is included in the notification, the check box is selected. Otherwise, the check box is deselected.

Value presented in the Days of Delay column determines the number of days after due date for both applied and open payments. In the case of open payments, that value determines the difference between the date specified in the Balance On field and the due date of a given payment. In the case of applied payments, it presents the difference between the due date and the latest date of the applied payment dates until the date specified in the Balance On field.

Filter panel

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>

Owner – allows filtering the list of VAT invoices by their owners

The filtering panel is divided into four basic sections:

Payments – allows filtering the list by:

• Balance On – this option is activated upon selecting Open/Partially Open or Applied/Partially Applied option under the Payments filter. After specifying a date, data can be presented on the list historically.
• Payments – options possible to select are: All, Open/Partially Open, Applied/Partially Applied, Not Subject To Payment. In case of selecting All or Not Subject To Payment options, the filter options Balance On and Paid in this section are inactive.
• Timeliness – this filter option is active and changeable when Payment option is selected in filter and Applied/Partially Applied or Open/Partially Open is selected in the Payments filter. Available values of this filter are All, Overdue, Not overdue.
• Days of Delay – this option is activated when the option Timeliness is set to Overdue; it is used to specify the number of overdue days.
• In month – this option is activated when the option Timeliness is set to Overdue and the option Days of Delay is selected. If this parameter is deselected, then all open documents in the case of which it has already been 90/150 days since they due dates will be listed on the list and if it is selected, then the listed documents will be the open documents in the case of which it has already been 90/150 days since their due dates in a selected month.
• Paid – this option is activated upon selecting Applied/Partially Applied option under the Payments filter. Selecting the Paid check box makes possible to specify a range of dates From and To, within payment associations/compensations made to a document payment will be verified.

Date – allows for filtering the list according to one of the available dates.

For purchase accounts these dates are the following:

• Registration
• Issue
• Receipt
• Purchase
• Vendor’s Tax Point
• Right To Deduct

For sales accounts these dates are the following:

• Registration
• Issue
• Sales
• Tax Point

Time ranges available for selection are the following:

• Current Month
• Day
• Month
• Year
• Range of Dates
• Previous Month
• Any

Other fields are used for specifying of appropriate time ranges for filtering.

InTax Return  – allows for filtering the list according to a time range within which documents were registered in a tax return. Time ranges available for selection are the following:

• Current Month
• Month
• Year
• Previous Month
• Range of Dates
• Any

VAT Rate – (it is possible to select a rate from VAT rate group assigned to a company to which a user is logged-in)

VAT Parameters – allows for filtering the list by VAT parameters. To filter the list of VAT invoices, the checkbox available in the Active column should be checked by the parameters which must be included in the searched VAT invoices Additionally, the list can by filtered by the following options:

• Domestic with options: Country, Tax free, Customer is a taxpayer, Country or Customer is a taxpayer
• In Proportion with options: Include, Exclude, In the denominator only
• VAT Deductions with options: Yes, No, Conditionally
• VAT-7 Tax Return with options: Yes, No
• Classification with options: Merchandises, Services, Costs, Fixed assets, Means of transport, Real estate, Services payable to customer, Merchandises/Services, Fuel, Purchase of cash register device, Physical inventory

In the Polish version of database, the list of VAT accounts is composed of two tabs: VAT Accounts and VAT-ZD. The VAT-ZD tab is not available in other language versions.

VAT accounts tab

The menu of VAT Accounts tab is composed of the following groups:

• Accounts with buttons: [Add Subaccount], [Add Account], [Edit], [Delete], [Refresh], [Renumber]
• List with buttons: [Add], [Correct], [Change in Single Batch], [Manual Correction], [Refresh], [Edit], [Delete], [Copy]
• Posting with buttons: [Post], [View Unposted Entries], [Post Manually], [View Journal Entry]
• Printouts with buttons: [Print List], [Print Document]

Documents in VAT accounts can be created in two ways:

• Through confirmation of a sales or purchase trade document as well as value or quantity correction of such document – then, VAT invoices are generated automatically based on the source document and are included in the default purchase or sales account.
• By adding a VAT invoice or a VAT invoice correction manually, directly from the level of VAT account.

Organization of documents in a VAT account, in terms of assigning them appropriate ordinal number, is related to parameter VAT accounts numeration available in the system configuration window in tab Accounting. An ordinal number a document receives can be granted within a month (monthly numeration) or within a year (continuous numeration).

Operations which can be performed in the VAT Accounts tab:

• Adding an account – button [Add Account]
• Adding a subaccount – button [Add Subaccount]
• Renumbering VAT incvoices – button [Renumber] The possibility of renumbering the ordinal number (No.) depends on numeration option selected in the system configuration. If yearly numeration of VAT accounts has been selected, the renumbering option is only available in case of setting Date filter in a given VAT account to Year. Then, the renumbering applies to the entire year. If monthly numeration has been selected in the system configuration, the renumbering option is only available in case of setting Date filter to Month. Then, the renumbering applies to the entire month.Renumbering in VAT sales account within a selected accounting period sorts documents in the following order:
  • by registration date
  • within the same registration date by type of source document (in Polish version of the system: SI, ASI, VSI, SIQC, ASIC, SRS, CRS, VSIC, in other system versions: SI, ASI, R, VSI, SIVC, SIQC, RVC, RQC, VSIC)
  • within the same type of documents by particular numerators (according to numerator ID)
  • within the same numerator alphabetically by series
  • within one series by document number
• Adding correction – button [Manual Correction]
• Copying a VAT invoice – when copying documents in VAT (sales and purchase) accounts, the date of registration is retrieved from account settings, other dates are set according to the current date.
• Adding a correction to an invoice – option [Correct]. Allows for adding a correction to a specific VAT invoice. The data on a correction document is filled in automatically on the basis of document being corrected. Amounts with an opposite sign to amounts of the document being corrected are generated in a correction, by default.
• Editing VAT invoice
• Deleting VAT invoice – option [Delete]. Only unposted/unpaid VAT invoices, added manually to an account, can be deleted.
• Changing in a single batch of an account or/and date of tax point – option [Change]. It allows a batch change on marked VAT invoices – change of an account or date of tax point
• Posting a VAT invoice – button [Post]
• Generating an unposted entry to a VAT invoice – button [View Unposted Entries]

The VAT Accounts tab is divided into the following sections:

• Accounts Tree – presents the structure of sales and purchase accounts and subaccounts
• VAT Invoices – depending on marked account/subaccount, appropriate invoices registered in the selected VAT account are displayed in the list
• Filter panel – allows for filtering list of VAT invoices

VAT accounts tree

VAT accounts structure has a tree layout and is divided into two predefined sections:

• Purchase – contains accounts and subaccounts in which VAT invoices registering a purchase operation are included
• Sales – contains accounts and subaccounts in which VAT invoices registering a sales operation are included

These sections can be neither edited nor deleted. Each account or subaccount defined in the system must be contained in one of them.

On the accounts tree, it is possible to define two types of objects:

• Account – it is the firs level in Purchase or Sales
• Subaccount – it is the second level in Purchase or Sales. Each subaccount must be assigned to an account. A subaccount can be added only if parameter Add subaccounts has been previously checked in the main purchase or sales account. This operation must be performed at the very beginning of work with the system, before the first VAT invoice is added

In databases created in French, there are accounts created automatically in branch Purchase (Purchase Invoices and Expenses) and one account in in branch Sales (Sales Invoices), by default.

In other language versions, there is one purchase and one sales account created, by default.

Next to the quick access buttons, there is the parameter Only active which allows the user to filter the VAT accounts with regard to their activity.

List of VAT invoices

The list of VAT invoices displays all the VAT invoices registered in the selected account available on the accounts tree.

On the list of VAT invoices, it is possible to select additional columns, such as: TIN, Country Prefix or Owner.

Filter panel

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>

Owner – allows filtering the list of VAT invoices by their owners

The filtering panel is divided into four basic sections:

General – allows filtering the lis of invoices by:

• Customer/Vendor
• Document Status – (All, Posted/Unposted). In case if statuses Confirmed/Canceled are activated in VAT invoice definitions, there are three additional filtering options available: Canceled, Unconfirmed, Confirmed
• VAT Rate – (it is possible to select a rate from VAT rate group assigned to a company to which a user is logged-in)

Date – allows for filtering the list according to one of the available dates.

For purchase accounts these dates are the following:

• Registration
• Issue
• Receipt
• Purchase
• Vendor’s Tax Point
• Right To Deduct

For sales accounts these dates are the following:

• Registration
• Issue
• Sales
• Tax Point

Time ranges available for selection are the following:

• Current Month
• Day
• Month
• Year
• Range of Dates
• Previous Month
• Any

Other fields are used for specifying of appropriate time ranges for filtering.

VAT Deductible Date  – allows for filtering the list according to a time range within which documents were registered in a JPK_V7M file/tax return. Time ranges available for selection are the following:

• Current Month
• Month
• Year
• Previous Month
• Range of Dates
• Any

VAT Parameters – allows for filtering the list by VAT parameters. To filter the list of VAT invoices, the checkbox available in the Active column should be checked by the parameters which must be included in the searched VAT invoices

From the level of Configuration → Company Structure → Operator Groups → Other Permissions, it is possible to grant/withdraw permissions concerning VAT accounts to//from specific operator groups. In the system, there are four permissions referring to that area:

• Change of VAT parameters on a confirmed VAT invoice – if checked, users assigned to a given operator group are permitted to change VAT parameters in a confirmed VAT invoice
• Batch change in VAT accounts – for operators with this permission checked, option [Change] (in Single Batch) becomes available in the List group for VAT accounts
• Change of parameters in a posted VAT invoice – for operators with this permission checked, it is possible to change VAT parameters and tax point date (date type, year and month, except for the parameter referring to VAT account) in the header and items of a posted invoice.
• Change of VAT account in a posted VAT invoice – for operators with this permission checked, it is possible to change VAT account in posted VAT invoices and corrections of VAT invoices.

Permissions to change VAT parameters in a confirmed VAT invoice

This permission allows for changing VAT parameters in confirmed VAT invoices. If status Unconfirmed/Canceled has been activated and the permission to change VAT parameters has been granted to operators, a user is able to modify VAT parameters on a confirmed invoice. If this permission is unchecked, this operation will not be possible.

Additionally, only if permission to change VAT parameters is granted, the option of batch change in VAT accounts is available.

In case of databases created in French language version, batch change of VAT accounts on a confirmed VAT invoices is blocked, even if appropriate permissions are granted and the full diagram of statuses is activated.

Permissions to batch change in VAT accounts and change of parameters or VAT account in a posted VAT invoice

Permissions regarding batch changes in VAT accounts and change of parameters in a posted VAT invoice as well as change of VAT account in a posted VAT invoice can be considered together as complementary elements.

The option [Change] in List button group in VAT Accounts menu is enabled only for operators with permission to batch change. Otherwise, this option is hidden.

Operators with permissions to change parameters in a posted VAT invoice are permitted to change VAT parameters and tax point date (type of date, year, and month, except of the parameter concerning VAT account) in invoice header and on its items. Otherwise, all controls mentioned above are greyed out.

Operators with granted permission for changing VAT account in a posted VAT invoice are only able to change VAT account in posted VAT invoices and corrections of VAT invoices. Other parameters of VAT invoice and its correction, except for the one concerning the account, are possible once permission Change of parameters in a posted VAT invoice is assigned to the operator. Additionally, only operators with permissions for changing VAT account in a posted VAT invoice and for performing batch change in VAT accounts can make batch changes in VAT accounts on a posted VAT invoice.

General information

VAT accounts are used for registering documents subject to value added tax. On the basis of data contained in them, a tax return is generated. The number of kept VAT accounts depends on the specification and diversity of a business activity. The minimum structure of VAT accounts should contain one sales account and one purchase account for merchandises and services. In case of foreign transactions, it is possible to create an export account and an import account of merchandises and services. For example, an account for each type of purchase can be kept: purchase account of intangible assets, purchase account of fixed assets, purchase account of materials, purchase account of merchandises, purchase account of foreign services, import account of foreign services, and others.

The functionality of VAT accounts requires configuration of additional parameters available in system configuration window (System → Configuration → Accounting → Parameters) as well as configuration of the Accounting module.

System configuration

Within the system configuration, in System → Configuration → Accounting → General Parameters, there is parameter VAT accounts numeration which is related to VAT accounts. It determines how ordinal numbers are assigned to documents in VAT accounts (No.). There are two options available for selection: monthly or yearly. The value of the parameter can be changed at any moment during work with the system. Accounting module configuration

Within detailed configuration referring to the Accounting area, it is possible to define VAT parameters and define specification of Tax Point.

VAT parameters

Because Comarch ERP Standard is dedicated to international markets, it has been adjusted to observe tax regulations applied in a given country. Tax declarations differ considerably in each country in structure and requirements, therefore, the system allows the user to flexibly define and load VAT parameters, depending on the location.

VAT parameters can be defined from the level of Configuration → Accounting → VAT Parameters. The defined VAT parameters are shared by all companies and their child centers.

VAT parameters can be selected on trade documents and when adding documents to VAT accounts.

Parameters are divided in the system into three groups:

• Main parameters (marked on the figure below in blue bold font)
• Default parameters (marked on the figure below in blue font)
• User parameters (marked on the figure below in black font)

The main group and default group can be edited only in terms of activity status. In addition, it is possible to add subsequent parameters (default and user parameters) to the main group.

Defining VAT parameter

A new VAT parameter can be added by clicking [Add Parameter] in the List button group. A form with the following buttons is opened:

Name − field allowing for entering the name of a new parameter

Description − field allowing for entering the name a new parameter

Active − parameter checked by default when adding a new parameter. If unchecked, a given VAT parameter becomes archival, which means that it can no longer be used in the system, e.g., it is not possible to issue any documents related with it.

Account − two fields indicating the presence of a given parameter in sales/purchase VAT accounts.

To save changes, it is necessary to click [Save] button in the Actions button group.

To registered parameters, it is possible to add elements which are defined the same way as parameters. An element can be added after selecting a parameter it will be added to and then clicking [Add Item].

Such a defined parameter with elements assigned should then be added to one of the main parameters. To do so, on the edited form, select of one of the main parameter’s elements: National, Intra-community, or Non-EU, then click [Add] in the List gropu of buttons which will open a window with the list of available parameters. The selection of parameter must be confirmed by clicking [Select] in the Selection button group.

Such defined parameters are presented in definitions of accounts along with appropriate types of transactions and are available for selection in documents registered in a VAT account.

Tax point

The system allows for defining of any number of tax point definitions. Both Polish tax law (The Goods and Services Tax and Excise Duty Act) and international tax law specify many particular tax points for VAT, so a user can flexibly define their number.

Tax points defined by a user are shared by all the companies and their child centers.

The tax point is defined from the level of the tab Configuration → Accounting →Tax Point. In the system, there is a list of predefined definitions of tax point. A user may use these definitions as well as add his/her own.

In order to add a new tax point definition, click on [Add] from the List button group. Then, a form of tax point opens.

Available fields:

Parameter Active − unchecking it deactivates definition

Symbol − tax point definition name

Description − additional description of definition

Condition – allows for selecting one of the available options on the basis of which a tax point date will be calculated in VAT invoice

Available options:

• From the date of issue
• From the date of receipt
• From the date of registration
• From the date of transaction
• Due date
• From the date of posting
• Any date
• Date of Receipt/Tax Point Date
• From receipt confirmation date (option available only in Polish system version)
• Date of Sale/Receipt Confirmation Date (option available only in Polish system version)

Number of Days − additional number of days from the date selected in the condition

Register − Sales or Purchase Checking this parameter by given type of account provides possibility of selecting a definition in corresponding VAT accounts and VAT invoices (of sales or purchase type).

Tax point definitions defined in the system can later be used both in definitions of VAT accounts (Sales and Purchase) and on particular VAT invoices.

Examples referring to determining vendor’s tax point date and right to deduct date in a VAT purchase invoice as well as to determining tax point date in a VAT sales invoice are described in chapter <<Adding VAT account>>.

Generic directories

Within the list of predefined generic directories provided in the system, there are directories referring to printouts available from the level of VAT account (Configuration → Generic Directories):

• Sales Account Printouts group:
  • Templates
• Purchase Account Printouts group:
  • Templates

Templates are defined separately for sales account and purchase account printouts.

Owing to defining of appropriate templates, a user can select which VAT rates are included in printouts available from VAT account level. Before generating printouts in VAT accounts, a user may choose which of the defined templates should be used in a given printout. Layout of the printout is adjusted to the selected template. The data and order of printing rates are consistent with settings specified in the template.

Within each printout group, there are 5 predefined templates which cannot be deleted. It is neither possible to add new ones. In each template, it is possible to define 5 elements at most, within which VAT rates are defined, referring to a given column displayed on a printout. The list of VAT rates is retrieved from the system configuration. Apart from VAT rates from the configuration, a user may also select value <none> − then, a given column is presented as empty in the printout and its total value is displayed as: 0% TE NS.

In each of the predefined group in the generic directories, the first template on the list is defined. It has values as shown in the figure below, which can be modified.

In case journal entries were associated improperly, it is possible to undo clearing manually or automatically. To do so, it is necessary to highlight the paying entry and select the button [Delete].

A clearing can be removed manually from the level of:

• Clearings list
• Tab Clearings DR/Clearings CR of a single-sided entry

When removing a clearing, the relation between the source documents of the associated single-sided entries (completion or compensation) is automatically removed. This refers to single-sided entries which were generated as a result of posting document payments with the help of an appropriately designed posting scheme.

Clearing can also be removed automatically while deleting a journal entry which single-sided entry is participating in clearing. In this case, depending on user’s decision (answering Yes or No to the displayed question), the source documents may still be paid/compensated or their association can be removed.

Clearing can be removed between both unconfirmed and confirmed single-sided entries.

Deleting clearing on a contra entry

In the case of a contra entry which has been cleared with another single-sided entry, clearings are removed only at the moment of confirming the contra entry. After the confirmation, previous associations are deleted and the correcting single-sided entry is automatically cleared with the single-sided entry being correction.

Single-sided entries, which are not associated with any source document, are cleared in the same way as single-sided entries associated with a document with the use of buttons [Clear] or [Associate Only Single-Sided Entries] on the list Clearings.

Clearing of single-sided entries with the help of the option [Clear] is possible only if both single-sided entries are associated with a source document or both single-sided entries are not associated with a source document If only one of the single-sided entries is associated with a document, the following message will be displayed when attempting to clear such single-sided entries: “Impossible to complete source documents. Verify their status or select clearing without completion option.” If this is the case, the option [Associate Only Singlesided Entries] should be used.

A clearing can be added from the level of a single-sided entry entered to the ledger.

The functionality of clearings is available on single-sided entry item associated with a clearing account, in tab Clearings (Clearings DR or Clearings CR respectively, depending on which side of single-sided entry a clearing account is specified). When clearing of single-sided entries, a user can select one of the following options:

• [Clear]
• [Associate Only Single-Sided Entries]
• [Automatic Clearing]

These options work in the same way as those in chapter describing the clearing operation from the level of the Clearings list. With these options, single-sided entries can be cleared from journal entry level in the following relations:

• One to one
• One to many

When performing clearing from the level of a particular single-sided entry (after selecting the option [Add] or [Associate Only Single-sided Entries]) opens the window Journal Entries: Account. After selecting a relevant journal entry from the list of single-sided entries to clear (window Journal Entries: Account), the entries are cleared. If automatically posted documents were the sources of single-sided entries, the clearing operation is accompanied with completion of document payments. If the amount of the paying entry is greater than or equal to the amount of entry being paid, the entry is paid entirely. Value in field Amount Remaining in tab Clearings DR/Clearings CR of particular single-sided entry will equal to zero. In case the amount of the paying entry is lower than that of the entry being paid, the entry will be paid partially. Value in field Amount Remaining will be lower than the entry amount and greater than zero.

Journal entries, clearing a given single-sided entry, are presented on a cleared journal entry, in tab Clearings DR/Clearings CR.

General information

On the list of clearings, it is possible to clear single-sided entries with the help of one of the three available options: [Add], [Associated Only Single-sided Entries] and [Automatic Clearing]. This way, single-sided entries can be cleared in the following relation:

• One to one
• One to many

Add option

In the case of single-sided entries generated from posted documents, using the option [Add] it is possible to both clear those entries and to complete their payments, whereas in the case of single-sided entries registered directly in ledgers, it is possible to clear the entries.

Mechanism of the Add option

Selecting the option [Add] displays the list of single-sided entries possible to clear on indicated account and on appropriate side (Debit or Credit, depending on the type of payment being completed: receivable or payable). On the list, it is possible to indicate several single-sided entries which, in this way, can be cleared in one-to-many relation. The layout of the list is the same as the list of journal entries on account.

The list Journal entries on account is by default opened with the following settings:

• Accounting Period – current accounting period changeable also to a period Any
• Posting Date – current month changeable to any value
• Document Status – All, changeable to either confirmed or unconfirmed single-sided entries
• Ledger – All + *OB, changeable to a particular ledger
• Account Type – All, changeable to a particular account type
• Status – contrary to an account side in a single-sided entry, from the level of which a clearing is made, that is, if the side of a clearing account is, in a single-sided entry, set to Dr, then single-sided entries presented on the list are uncleared and registered on Cr side, and changeable to a different status
• Account From/Account To – account retrieved from a single-sided entry, from the level of which clearing is made; changeable
• Excluding – empty value, possible to specify its definition
• Currency – system currency set by default, changeable

After selecting an appropriate journal entry or journal entries, single-sided entries are cleared. If automatically posted documents were the sources of single-sided entries, then the source documents are automatically paid/compensated along with a clearing operation. If the amount of paying entry is greater or equal to the amount of entry being paid, it will be paid entirely. In case the amount of the paying entry is lower than that of the entry being paid, the entry will be paid partially.

Clearing entries can be displayed on the list of clearings under the entry being cleared upon clicking on the icon with a plus symbol available by single-sided entry.

From the level of the clearing list, it is also possible to preview the form of a cleared single-sided entry, on which detailed information about single-sided entries clearing it is presented (in tabs Clearings Dr/Clearings Cr respectively).

Partial clearings

In certain scenarios it is necessary to determine an amount to be cleared. Such amount can be determined on the list of single-sided entries to be cleared (window Journal Entries: Account) by checking the option Partial clearings. Selecting this option activates a column To Clear, in which amount of partial clearing is determined.

Example

A journal entry, in which a clearing account on Dr side was selected in one single-side entry, was registered in the system. The single-sided entry is not cleared (the amount remaining to be cleared equals to the amount of the single-sided entry = 10 000 USD)

On the list of clearings, select the clearing account on which the journal entry was registered and then filter the list

Upon clicking [Add] from the level of the single-sided entry, the list of uncleared single-sided entries (on Cr side) will open, on which there are two single-sided entries: one of which amounts to 11 000 USD (amount remaining to be cleared = 6 000 USD) and the other amounts to 5 000 USD (amount remaining to be cleared = 5 000 USD).

Check the parameter Partial clearings and enter appropriate values in the column To Clear

First single-sided entry (amount to be cleared = 5 000)

Second single-sided entry (amount to be cleared = 5 000)

After the operation:

Single-sided entry amounting to 10 000 USD is cleared entirely

Single-sided entry amounting to 11 000 USD is cleared partially (amount remaining = 1 000)

Single-sided entry amounting to 5 000 USD is cleared entirely (amount remaining = 0)

If the selected amount exceeds the amount remaining to be cleared on the form of single-sided entry being cleared and it is not possible to clear it entirely, the single-sided entry will be cleared only for the remaining amount to be cleared.

Clearing of single-sided entries registered on different accounts

In the system, it is possible to clear single-sided entries registered on different clearing accounts.

In order to clear such single-sided entries from the level of a journal entry, in tab Clearings of edited single-sided entry, select the button [Add]. Entries subject to clearing and associated with an account selected in the single-sided entry being cleared will, by default, be displayed in that window. Values specified in fields Account From, Account To can be modified (for instance, to values related with the same or different entity or not related with any entity). After such change, journal entries associated with the newly selected account will be displayed on the list. After selecting a journal entry, entries will be compensated through a compensating single-sided entry which, in such situation, is created automatically by the program and is part of a clearing.

Associate Only Single-Sided Entries option

Clearing of single-sided entries with the use of [Associate Only Single-sided Entries] option is not accompanied by making payments to the source documents. This option allows for clearing single-sided entries without making simultaneously payment to documents in the case of single-sided entries generated as a result of posting of documents.

The functionality of [Associate Only Single-sided Entries] option can be used for evaluating the expenditure of monetary measures expressed in foreign currencies, calculating an account used for registering of monetary means in transit or reconciling the balance of account 303 (Purchase Calculation). This option may be used wherever there is a need for clearing entries only.

Selecting this option displays a list of journal entries possible to clear on selected account and on appropriate side (Debit or Credit, depending on the type of payment being completed: receivable or payable). On the list, it is possible to indicate several single-sided entries and hence to clear them in one-to-many relation. The layout of the list is the same as that of journal entries on account.

The rules of partial clearings and clearing of single-sided entries on different accounts with the help of the option [Associate Only Single-sided Entries] are the same as those for the option [Add].

Automatic Clearing option

The purpose of automatic clearing functionality is to support the user in the process of clearing single-sided entries by searching out single-sided entries by one specified criterion and clearing them.

Selecting the option [Automatic Clearing] opens the window Automatic Clearings, in which it is possible to automatically associate single-sided entries. Clearings are generated here on the same rules as they are generated with the help of the option [Add] or [Associate Only Single-sided Entries] on the clearing list. Depending on the selected method, clearing of single-sided entries generated in the result of posting of documents is accompanied by automatic completion of source documents (option [Add]) or clearing of single-sided entries does not involve completion of source documents (option [Associate Only Single-sided Entries]).

Automatic clearings are available from the level of the clearing list under option [Add Automatic Clearing].

Clearings window is composed of three sections: Associate Single-Sided Entries, Association Method, Time Interval, and the list of single-sided entries subject to automatic clearing.

Associate single-sided entries section

In this section, it is possible to select one of the following options:

• Current – the only available and default option if automatic clearing operation is called from the level of tab Clearings CR/DR on single-sided entry form, and it is also available for the highlighted record on the list of clearings. In the field, number in a ledger (depending on the numeration configuration) of a current single-sided entry is displayed; if the automatic clearing option is called from the level of the list of clearings, option Current is inactive if none of the single-sided entries has been checked. Selecting this option means that only currently selected single-sided entry must be associated
• On Account – the only available and default option if it is called from the level of the list of clearings, both from the level of a highlighted record and from the list. If an account is selected in a list, it is automatically uploaded in field On Account. If account is not selected, field On Account remains empty and it is possible to select account from the chart of accounts. Selecting this option means that all single-sided entries registered on the selected account must be associated

Association Method section

In this section, it is specified how a single-sided entry is to be associated with other single-sided entries. The searching is based on one given criterion:

• By Number – includes single-sided entries with the same document number, i.e. values entered in the field Document Number on the single-sided entry form
• By Amount – associated single-sided entries have compliant amounts
• Chronologically – allows for associating single-sided entries according to their date

Time Interval section

Within this section, the user may enter conditions which narrow the list of displayed single-sided entries which will be subject to clearings, to single-sided entries added in a specific time interval.

List of single-sided entries – contains entries fulfilling the given association criterion.

Predefined columns available on the list: Number in General Ledger, Number in Ledger (depending on the selected numbering configuration method), Document Number, Account DR, Account CR, Posting Date, Amount, Amount Remaining DR, Amount Remaining CR, Currency, Description, To Clear.

Moreover, it is possible to select also columns which, by default, are hidden: Customer, Date of Issue, Date of Transaction, Document System Number, Number, Subject To Clearing, VAT Rate.

The functionality of [Automatic Clearing] option can be used for evaluating the expenditure of monetary measures expressed in foreign currencies, calculating an account used for registering of monetary means in transit or reconciling the balance of account 303 (Purchase Calculation). In these cases, after searching appropriate single-sided entries, it is possible to use the option [Associate Only Single-sided Entries]. Using the functionality, it is also possible to clear single-sided entries and make payments with the help of the option [Clear], which can be used, for instance, to clear collectively an account dedicated, for example, to handling of transactions with occasional customers in a single batch.

Example

The operation of automatic clearing will be presented on the example of chronological association of single-sided entries on a book account.

• From the list of clearings, select [Automatic Clearing]
• In field Account, select a clearing account and in section Association Method, select the option Chronologically

• From the button group Actions, select [Search]. Single-sided entries suggested to clear will be displayed on the list

• Upon selecting a check box in the column To Clear by single-sided entries which must be subject to clearing and then selecting the button [Clear] or [Associate Only Single-sided Entries], the system will clear the associated single-sided entries

The list of clearings contains single-sided entries dedicated for clearing for a given clearing account. Single-sided entries are presented in compliance with their posting date selected in the filter option Posting Date. Using this option, it is possible to search for clearings for any period composed of even several reporting periods. On this list, it is possible to filter the data of a given single-sided entry in system currency or/and in the currency of the selected account.

List of clearings in multi-company structure

Single-sided entries on the list of clearings are displayed according to generally applicable rules regarding visibility of documents in a multi-company structure. Entries are visible on the list if their owner is a company within which an operator works, a child center of the current center or if they are shared by another center.

The menu of the clearings window is composed of two button groups:

• Clearing with buttons: [Add], [Edit], [Delete], [Refresh], [Source Document], [Automatic Clearing], [Associate Only Single-sided Entries]
• Printouts with a button: [Print]

By default, the list of clearings in composed of the following columns: Number in General Ledger, Number in Ledger (the presence of this column depends on setting of the parameter Numeration only in ledger, which is available in accounting period definition), Document Number, Account, Posting Date, Amount, Amount Remaining DR, Amount Remaining CR, Currency, and Description.

From among the additional columns, which are available for selection, there are: Amount, Customer/Vendor, Date of Issue, Date of Transaction, Document System Number, Due Date, Number, Owner, Remaining Credit, Remaining Debit, Subject To Clearing, VAT Rate.

The list of clearings is loaded upon selecting a clearing account in the field Account, on which single-sided entries have been registered, and upon filtering the data. The list is presented in the form of a tree, that is single-sided entries cleared with a single-sided entry registered in the given account can be also presented. Those single-sided entries are displayed upon clicking on the plus icon by a specific single-sided entry. If a given single-sided entry of the account being analyzed is cleared with another single-sided entry, the icon is active (black). If a single-sided entry is not cleared, the plus icon is grey.

Options available on the Clearings list

Add – using this option it is possible to clear single-sided entries and to complete their payments in the case of single-sided entries derived from posted documents or to just clear single-sided entries in reference to single-sided entries registered directly in ledgers.

Edit – allows editing of a single-sided entry

Delete – allows deleting existing clearings of single-sided entries

Source Document – previews a source document, that is a document which posting resulted in generation of a single-sided entry

Automatic Clearing – opens the list of automatic clearings on which it is possible to associate single-sided entries

Associate Only Single-sided Entries – using this option, it is possible to clear single-sided entries without completing simultaneously the payments from documents in the case of single-sided entries generated as a result of posting the documents

Filtering on the list of clearings

Detailed descritpion of functioning of filters can be found in category <<Searching and filtering data>>.

Options available in the filter pane are the following:

Owner – allows filtering the lists of clearings by their owners specified in journal entries

Filters and parameters on the list are divided into three basic categories: General, Side, and Posting Date.

General – parameters available in this section are used to filter single-sided entries on a clearing account by

• Account – filters single-sided entries by a selected clearing account. The account number can be entered manually or by referring to the chart of accounts upon clicking on appropriate button. The chart of accounts, opened by default in tab List, is filtered to accounts of Clearing type.
• Clearing status – depending on the selected parameters, it filters either cleared or uncleared single-sided entries or those not subject to clearing. Statuses of displayed single-sided entries are presented for the moment the clearing list is filtered
• Status – filters the list according to single-sided entry status. Available options are: All, Unconfirmed, Confirmed, Reversed
• Currency – filters single-sided entries by the following currency values:
  • System currency – amounts presented in columns: Amount, Amount Remaining Dr, Amount Remaining Cr are expressed in the system currency. It refers to single-sided entries both in the system currency and in a foreign currency. The symbol of the system currency is presented in column Currency
  • Account currency – amounts presented in columns: Amount, Amount Remaining Dr, Amount Remaining Cr are expressed in the account currency, i.e., in the currency of single-sided entry. This refers to single-sided entries both in the system currency and in a foreign currency. The currency symbol of single-sided entry is presented in column Currency
  • System and account currency – amounts presented in columns: Amount, Amount Remaining Dr, Amount Remaining Cr are expressed in the account currency, i.e. in the currency of single-sided entry. The currency symbol of single-sided entry is presented in column Currency. There are also the following columns: Amount – [], Amount Remaining Dr [], Amount Remaining Cr []. In the brackets [], there is the symbol of the system currency. This value is used only for currency accounts
• Ledger – filters the list by ledgers in which single-sided entries are registered. Using this option, it is possible to filter single-sided entries by all ledgers +*OB*, *OB*or by a particular ledger

Side – allows for filtering the list by posting sides on indicated clearing account – Debit side, Credit side. The names of the sides agree with the names specified in the accounting module configuration

Posting Date – allows for filtering single-sided entries by their registration dates. Available filter options are: day, month, year, range of dates, current month, previous month and any date. A range of dates option enables the selection of a particular time interval (also from beyond the dates of the accounting period).

Attributes – allows for filtering basing on attributes in single-sided entries. Selecting the button [Attributes] opens Attribute Conditions window, where it is possible to define a filter including single-sided entries with specific attribute values. In the filter, it is possible to use attributes of textual and list type only.

General information

Clearing is an association between two single-sided entries registered on a clearing account. The basis for clearing single-sided entries are payments (receivables, payables) which are generated by source documents. Based on posted payments, single-sided entries can be cleared on book accounts. Clearings provide information on unpaid journal entries affecting the balance of a clearing account.

<<Payments>> are completed on the level of document payments, whereas clearings are made on the level of single-sided entries. Payment completions and clearings are an integral whole, which is why a transaction is completed only once – either from the level of payments or single-sided entries.

Journal entries dedicated for clearing are generated as a result of:

• posting of receivables or payables, originating from documents, with the use of a posting scheme in which the amount primitive – Payment – has been used to post a receivable or payable
• adding single-sided entries directly in a ledger onto clearing accounts

It is possible to clear both unconfirmed and confirmed single-sided entries. Clearing amount is the lower amount of the amounts remaining to be cleared. Clearing operation can be initiated if amounts being cleared:

• have the same signs and are registered on the opposite sides of an account (Debit/Credit)
• have the opposite signs and are registered on the same side of account

Clearing operations can be performed both from the level of the Clearings list and from the tab Clearings DR/Clearings CR of a journal entry. Adding a clearing from the level of a single-sided entry has the same results as in the case of adding it from the level of the list Clearings.

Mechanisms of creating clearings

Clearings can be created automatically or manually. Automatic clearings are created without additional interference of a user. Note that using the option Automatic Clearing, which is available from the level of the Clearings list or the tab Clearings DR/Clearings CR of a single-sided entry, is also a form of creating manual clearings.

Creating clearing automatically

Automatic clearing refers to single-sided entries generated as a result of posting a document payment.

A clearing is created automatically when:

• completing/compensating posting documents
• posting the second of the completed/compensated documents

Creating clearing manually

Manual clearing can be created from the level of:

• Clearings list
• tab Clearings DR/Clearings CR of a single-sided entry

Clearing of single-sided entries, generated as a result of posting of a document, is accompanied by automatic completion/compensation of source documents.

Mechanism of adding a compensating single-sided entry

Regardless of the way in which single-sided entries are cleared (automatically or manually), a compensating single-sided entry can be generated along with a clearing operation.

A compensating single-sided entry is generated due to accountancy rules. In case of associating two entries registered on two different accounts, an appropriate amount is posted to one account and unposted from another.  A compensating single-sided entry associates two clearings accounts to which payments are posted.

Configuration settings relating to compensating single-sided entries

In definition of a particular accounting period, there are configuration parameters relating to generation of compensating single-sided entries and applicable in a given accounting period. These parameters apply to the setting of such information as:

Ledger – ledger in which generated compensating single-sided entries are registered

Posting Date – date of posting a compensating single-sided entry, that is the date under which a compensating single-sided entry is registered in the books, Possible dates to select are: Date of the later single-sided entry or System date.

Clearing date

An important information when clearing single-sided entries is a date under which cleared single-sided entries are registered and hence considered as cleared.

Clearing date is not the same as the date of physical clearing of single-sided entries. Clearing date is a posting date of a latter (the most recent) of the cleared single-sided entries – it is determined on the basis of a posting date from the header of a journal entry. If a compensating single-sided entry is part of the clearing process, a date of that single-sided entry has also an impact on determining a clearing date.

Clearings of single-sided entries registered in different periods

In the system, it is possible to clear single-sided entries registered in different accounting periods. To be able to clear such single-sided entries, it is necessary to associate the accounts selected in particular accounting periods in the single-sided entries being cleared. Association of accounts ensures continuation of transactions in subsequent accounting periods. It is independent of the numbers of accounts at the turn of accounting periods. In case of changing an account number between accounting periods, it is necessary to ensure that these accounts are associated.

A 347 information return is sent to an appropriate institution in order to provide details about transactions executed in a previous year.

To generate a 347-information return, go to the menu Accounting and select the option [347 Information Return].

In the menu of 347 information return, there are standard buttons and, additionally:

• [Calculate] – it is used to calculate tax returns on the basis of VAT invoices.
• [Import XLS] – allows for importing data from a file with .xls or .xlsx. extension. First row of the file to be imported should contain the names of columns by which the data will be imported. The system allows for importing data also when there are items already added to the list.
• [Generate TXT] – button active if there are items added to the tab Accounts. Allows for saving the information return by generating a text file. The structure of a generated file is compatible with the required structure for submitting a return in an electronic form.

The form of 347 information return is composed of the following elements:

Side panel

Symbol – information and non-editable field

Year – field for selecting an accounting period for which a return must be calculated. The latest selectable accounting year is current year. A default year is always the year preceding current year. A default year is always the year preceding current year.

If a user changes the year for which to calculate an already calculated information return, the following message will be displayed: “Changing the year will recalculate the return. Would you like to continue?” with Yes or No respond options.

Sales Invoices By Date/Purchase Invoices By Date – field for determining the date by which to include sales/purchase invoices in the information return. Available options:

• Date of Registration, Date of Issue, Date of Sale – for Sales Invoices By Date field
• Date of Registration, Date of Issue, Date of Purchase, Date of Receipt – for Purchase Invoices By Date field

Calculate For – field for selecting a center for which a return must be calculated. A 347 return can be calculated only for the logged-on company. When a user is logged in to parent company, a return can be calculated for a selected company or parent company.

Company Name – mandatory field. A company name is by default displayed on the basis of the name of the customer/vendor associated with the company selected in field Calculate For. Company name can be changed in 347-return, but this alteration does affect the customer/vendor name on customer/vendor form.

Contact Person – mandatory field for selecting a contact person

Phone – mandatory field for providing a contact person’s phone number

Return ID – declaration number. By default, it is set to 0000000001 and it is changeable.

Correction – used for marking return as a correction. Its selection activates an additional field Previous Return ID for providing the number of the 347-return to which a correction is being submitted.

Fill in information return – used for marking return as a complementary list of transactions which were not included in a previous return. Its selection activates an additional field Previous Return ID for providing the number of the 347-return to which a complementary return is being submitted.

Previous Return ID – field presented after selecting the parameter: Correction or Fill in information return. It is intended for providing the number of the 347-return to which a correction or a complementary return is being submitted.

Accounts tab

A 347 return can be calculated upon selecting the button [Calculate].

Calculated values present total consumer dealings in a given accounting period by quarters. Sales and purchase transactions are registered as separate records with a corresponding key A or B.

Records of 347 return are created on the basis of the following rules:

• if total value of VAT sales invoices and their corrections for a given customer in the year for which a return was calculated exceeds 3 005,06 EUR, a record with B key is generated
• if total value of VAT sales invoices and their corrections for a given customer in the year for which a return was calculated exceeds 3 005,06 EUR, a record with B key is generated
• if total cash CD transactions for a given customer in the year for which a return was calculated exceeds 6000,00 EUR, given transactions are listed in the column Amount in Cash in the record with B key, including VSI

The data on the list can be modified freely by a user (excluding Total Sales column).

The tab Accounts is composed of the following columns:

• TIN – customer’s/vendor’s TIN
• Name – mandatory field, customer/vendor name
• Stat Code – mandatory field, for national customers/vendors it is filled in with two first digits of the postal code of the default main customer/vendor address, for the others, the value is 99
• Country Code – field filled in only for customers/vendors different than national ones, on the basis of the TIN number prefix. If the prefix is not provided, then the field is filled in on the basis of the default main customer/vendor address.
• EU Community Operator – field filled in only for European Union customers with their TIN numbers
• Transaction Key – information whether a transaction is related to a purchase (A) or sales (B)
• Total Sales – total of sales with a given customer/vendor in the year for which the return is being calculated. The column cannot by edited.
• Amount in Cash – total value of CD transactions
• Sales Q1, Sales Q2, Sales Q3, Sales Q4 – total value of transactions of a given type divided into quarters
• Rental of Premises – information whether transactions were related to the rental of premises

General information

A ZD notification can be:

• Generated during the first recalculation of a VAT-7 tax return

During the first recalculation of a VAT-7 tax return the following message is displayed: “Would you like to generate a ZD notification?”. A user can deny the operation by selecting the option No, in which case a ZD notification will not be generated or accept the operation by selecting the option Yes, in which case a ZD notification will be generated as unconfirmed, provided that there are documents in the system, which fulfill the conditions of including them in the ZD notification. If this being the case, the value of the field Notification about corrected tax base and the amount of tax due (Zawiadomienie o skorygowaniu podstawy opodatkowania oraz kwoty podatku należnego (VAT-ZD) of the tax return VAT-7(17) be automatically set to Yes. If none of the documents fulfills the conditions of inclusion in ZD notification at the time of recalculating the tax return VAT-7 (17), a notification will not be generated and the following message will then be displayed: “There are no documents in the system that satisfy statutory criteria of inclusion in ZD notification. A ZD notification has not been generated”.

• Generated after selecting value Yes in appropriate tax-return field

In case ZD notification is not generated during first recalculation of VAT-7 tax return, it is possible to generate it by selecting the option Yes in the column Value in the field Notification about corrected tax base and the amount of tax due of the VAT-7(17) tax return and then recalculating the tax return.

Only invoices are included in the notification, correcting documents are not taken into account. Each invoice is listed in as many records as there are payments.

If an invoice payment is included in a ZD notification, it is not possible to:

• divide the invoice payment
• change the invoice’s due date
• change the payment’s entity
• delete the invoice from the system

In the menu of the window ZD Notification, there are standard buttons and, additionally:

• [Recalculate All] – button active for unconfirmed notifications. It recalculates all the tabs of a ZD notification.
• [Accept] – button active for unconfirmed notification
• [Accept] – button active for unconfirmed and accepted notification
• [Open] – button active for accepted notification It allows for restoring Unconfirmed status for a notification.
• [Generate Correcting Documents] – allows for generating lacking correcting documents
• [Recalculate] – button active for unconfirmed notification It recalculates currently open tab of a ZD notification.
• [Add] – button active for unconfirmed notification. It opens VAT-ZD tab in VAT accounts filtered to those documents that <<can be included in ZD notification>>.
• [Delete] – button active for unconfirmed notification after selecting an invoice. It deletes selected items.
• [Edit] – button active after selecting an invoice. After clicking on the button, a list of the following options becomes available:
  • Edit Document – opens VAT invoice form for a selected item
  • Edit Payment – opens payment form for a selected item
  • Edit correction – opens VAT invoice form of a correction generated for a selected item
• [Taxpayer Status] – button active for unconfirmed notification. After selecting the button, in a currently opened tab an additional column Active Taxpayer is added and the taxpayer status will be verified on the day of verification according to the settings on customer/vendor form. If the customer/vendor is no longer an active taxpayer on the day of recalculating the notification, then he/she should not be included in the notification and the records relating to such customer/vendor must be deleted.
• [VAT Accounts] – opens the list of VAT accounts in the VAT-ZD tab
• [Tax Returns] – opens the list of tax returns
• [Corrections in VAT Accounts] – button available upon selecting accepted or confirmed ZD notification It opens the ZD Notification Corrections window, presenting correcting documents generated to a specific ZD notification with division into the following tabs Creditor, Debtor, Creditor – Paid Documents, Debtor – Paid Documents.

ZD notification form is composed of the following elements:

Side panel

Status – ZD notification can receive on the following statuses: Unconfirmed, Accepted, Confirmed

Symbol – ZD notification number, cannot be edited by the user

Correction – it is selected if ZD notification is generated to the correction of VAT-7 tax return; otherwise, the parameter is deselected

Calculate For – non-editable field, its value is completed based on the field Calculate For of VAT-7 tax return to which a ZD notification has been generated

Owner – non-editable field, its value is completed based on the field Owner of VAT-7 tax return to which a ZD notification has been generated

Definition – field for selecting the definition of VAT-ZD attachment form. By default, the definition valid in the period for which a tax return is being calculated, is set.

VAT-7 Period – non-editable field completed on the basis of the field Month in VAT-7 tax return to which a ZD notification has been generate

Date Filled In – completed on the basis of the field Date Filled In in VAT-7 tax return to which a ZD notification has been generated. It is editable until the ZD notification is accepted or confirmed.

VAT Correction Date – non-editable field completed with the last day of the month for which VAT-7 tax return was calculated, to which a ZD notification has been generated.

Tab Creditor

This tab presents the list of sales invoices which fulfill the statutory criteria of including them in a ZD notification and will be the basis for generating corrections of tax base and output tax.

This tab is visible if value in the field Notification about the corrected tax base and the amount of the output tax (VATZD)) of VAT-7 tax return, is set to Yes.

On the basis of the data from this tab, a VAT-ZD attachment is generated and then sent via the Internet to the Tax Office. If the tab Creditor is not visible or it does not contain at least one invoice, a VAT-ZD attachment is not generated.

This tab is recalculated according to the field Balance On which value is, by default, set to the 25th day of the next month for which the notification is being submitted. If date in the field Balance On is changed, it is necessary to recalculate the tab.

Tab Debtor

This tab presents the list of purchase invoices which fulfill the statutory criteria of including them in a ZD notification and will be the basis for generating corrections of tax base and input tax

This tab is recalculated according to the field Balance On which value is, by default, set to the last day of the month for which the notification is being submitted. If date in the field Balance On is changed, it is necessary to recalculate the tab.

Tab Creditor – Paid Documents

This tab presents the list of sales invoices which either were listed in a ZD notification, in the Creditor tab, as unpaid within 150 or 90 days since their due dates and correcting documents were generated to them or value Beyond the system was selected on their payments in the VAT-ZD field. Once these sales invoices are partially or entirely paid, they are qualified again in the ZD notification in the Creditor – Paid Documents tab.

This tab is recalculated according to the field Balance On which value is, by default, set to the last day of the month for which the notification is being submitted. If date in the field Balance On is changed, it is necessary to recalculate the tab.

Tab Debtor – Paid Documents

This tab presents the list of sales invoices which either were listed in a ZD notification, in the Creditor tab, as unpaid within 150 or 90 days since their due dates and correcting documents were generated to them or value Beyond the system was selected on their payments in the VAT-ZD field. Once these sales invoices are partially or entirely paid, they are qualified again in the ZD notification in the Debtor – Paid Documents tab.

This tab is recalculated according to the field Balance On which value is, by default, set to the last day of the month for which the notification is being submitted. If date in the field Balance On is changed, it is necessary to recalculate the tab.

Tab Associated Documents

This tab presents the list of tax returns and correcting documents associated with ZD notification.

Tabs: Attributes, Attachments, Change History

Detailed description of tabs can be found in article <<Tab Discount Codes, Analytical Description, Attributes, Attachments and Change History>>.

Accepting ZD notification

In order to accept a ZD notification, it is necessary to click on the [Accept] button, placed in the List group of buttons. When accepting a ZD notification, the user decides whether to generate straightaway the documents correcting the tax base and value.

Correcting documents are generated as internal documents and are tagged with an uneditable parameter VAT-ZD Correction available in the side panel of the document. The parameter is not subject to edition. Correcting documents can also be generated by selecting the button [Generate Correcting Documents]. Correcting documents are generated separately for particular invoices.

Acceptance of ZD notification can be undone with the use of [Undo Acceptance] option, which changes document status back to Unconfirmed, provided that correcting documents have not yet been generated to it and that the VAT-7 tax return, to which the notification applies, is still unconfirmed. If correcting documents are generated to the VAT-ZD, they must first be deleted. The user can find correcting documents in VAT accounts or from the level of a ZD notification, by clicking on the [Corrections in VAT Account] button. The button opens the ZD Notification Corrections list, where it is possible to delete, preview, print or post correction documents.

Confirming ZD notification

In order to accept a ZD notification, it is necessary to click on the [Confirm] button, placed in the List group of buttons. ZD notification can be confirmed provided that correcting documents have been generated to it. As in the case of tax-return, once a TRA document is downloaded, the status of a ZD notification will be automatically changed to Confirmed.

A confirmed ZD notification can be restored back to status Accepted with the use of option [Undo Confirmation] which is available on ZD notification list under the right mouse button. This operation can only be performed when VAT-7 tax return has not been confirmed.

ZD notification correction

Along with a correction to VAT-7, a ZD notification correction is also generated, which in the document side panel is tagged with a non-editable parameter Correction. Similarly, as VAT-7 tax return correction, ZD notification correction is a holistic document. It lists all the documents qualified as to be included in a given month.

If a given document is already included in a ZD notification, it cannot be removed from ZD notification correction. The following message will be displayed: “This document is included in the ZD notification [ZD notification number] and cannot be deleted.”

Particular records in ZD notification correction are presented as Before and Currently. The system compares the data from the source notification and the current data. When correcting a ZD notification, the system generates documents correcting tax base and value only for those documents which have not been included in the notification or have changed in reference to a previous ZD notification.

According to the regulation of the Ministry of Finance, in order to recognize the bad debt relief, it is necessary to generate a VAT-ZD attachment (notification about the corrected tax base and the amount of tax due).

A ZD notification is used for listing all the invoices that fulfill all of the following conditions:

• invoice unpaid or partially paid
• it has already been 150 days since their due dates
• it has not been 2 years since the date of issue of the invoice
• transaction type: National
• VAT-7 Tax Return parameter Yes
• in the case of purchase in voices VAT Deductions: Yes or Conditionally
• VAT-ZD parameter Yes (with the possibility of changing it from the level of the document payment)
• ZD Notification parameter No
• parameter Active Taxpayer (checked)
• parameter In liquidation unchecked

Depending on the setting of the parameter Include invoices whose 150/90 of days passed in the month for which a tax return is calculated that is available in VAT-ZD document definition (Configuration → Types → VAT-ZD document), a ZD notification:

• lists the invoices in the case of which additional 150/90 days have passed since their due dates in the month for which the notification is being calculated – if the parameter is checked
• lists the invoices in the case of which additional 150/90 days have passed since their due dates in the month for which the notification is being calculated – when the parameter is checked

The list of ZD notifications is available under the button [ZD Notifications] available in the menu Accounting.

The list contains <<standard buttons>> and, additionally:

• [VAT Accounts] – opens VAT-ZD tab in VAT accounts
• [Tax Returns] – opens the list of tax returns
• [Corrections in VAT Accounts] – button available upon selecting accepted or confirmed ZD notification on the list. It opens ZD Notification Corrections window, presenting correcting documents generated to a specific ZD notification with division into the following tabs: Creditor, Debtor, Creditor – Paid Documents, Debtor – Paid Documents

A ZD notification document can be deleted from the level of the list ZD Notifications, with the use of the button [Delete] or along with deleting the VAT–7 tax return to which it was generated.

The list of ZD notifications is composed of the following columns:

• Symbol – ZD notification symbol
• Tax Return Code – VAT-7 tax return symbol
• Version – version of VAT-ZD attachment form
• Month – month of recalculation of notification
• Year – year of recalculation of notification
• Status – notification status
• Correction – information whether notification is a correction
• Calculated for – center for which the notification is calculated

and columns hidden by default:

• Correcting Documents – information whether correcting documents were generated to the notification
• E-Tax Return status – information regarding the status of forwarding VAT tax return for which ZD notification was created
• Creditor – information whether a notification contains the tab Creditor
• Owner – ZD notification owner

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>

General information

In the menu of tax return form, there are <<standard buttons>> and, additionally:

• [Recalculate] – button active for tax returns and corrections with Unconfirmed status. It is used to calculate tax returns on the basis of VAT invoices.
• [Export Tax Return] – button active for tax returns with Accepted or Confirmed status. It used to export a tax return to the web portal of Polish Ministry of Finance
• [Download TRA] – button active after exporting a tax return. It is used for downloading Tax Return Acknowledgement.
• [ZD Notification] – button available for VAT-7 tax returns. Clicking on the button opens a ZD notification document associated with a tax return. If there is no ZD notification generated to the tax return, the following message is displayed: “No ZD notification is associated with this VAT-7 tax return”. 

Calculation of tax return

To add a tax return, it is necessary, from the level of the menu Accounting → Tax Returns, select appropriate branch within which the declaration must be added (VAT-7, VAT-27, VAT-EU) and click on the [Add] button. A tax return form is opened.

The form is composed of the following elements:

Tab General

Symbol – symbol along with tax return form number

Status – available options:

• Unconfirmed:
  • a tax return can be deleted without leaving a trace
  • it is not possible to generate a correction
• Accepted:
  • it is possible to generate a correction
  • its status can be changed to Unconfirmed providing that no correction was generated to it
  • it is possible to change the status to Confirmed
  • a tax return can be deleted without leaving a trace
• Confirmed
  • it is possible to change the status to Confirmed or Unconfirmed
  • it is possible to generate a correction
  • it is possible to export such a tax return

Calculate For – allows for selecting a center of Company type for which the tax return is to be calculated. If the Parent Company is selected in this field, the tax return will be calculated on the basis of documents of all the companies

Definition – indicates the definition of tax return form. By default, the definition of the form valid in the period for which a tax return is being recalculated, is set.

Month – month and year for which a tax return is recalculated

Owner – company to which a user adding a tax return is logged-in. When adding a tax return in the Parent Company, it is possible to calculate a tax return including VAT invoices of all subsidiary companies or only for a selected company.

E-Tax Return Status – depending on e-Tax Return status, this field presents appropriate value:

• TRA Not Sent
• Sent/TRA Being Processed
• Sent/TRA Not Received
• Sent/TRA Received
• Sending Error
• Rejected

Date Sent – date of the last sending of e-Tax Return

Date Received – date of receiving Tax Return Acknowledgement (TRA)

Document ID – reference number of a tax return assigned during sending by the Ministry of Finance service

Tab Items

After a tax return is recalculated, this tab includes the items of tax return according to a selected form definition.

Information referring to payer details is retrieved from the company structure, from tab Tax Returns (Configuration → Company Structure → Company → Tax Returns). Detailed description of the tab Tax Returns can be found in article <<Tax Returns Tab>>

Additionally, in the case of VAT-7 declaration, in the field Actual Coefficient it is possible to specify a coefficient of taxable sales against total sales. This coefficient is calculated automatically on the basis of the data from the previous year however, the user may correct the value calculated by the system in appropriate item of the tax return form. After the coefficient is entered, a tax return should not be recalculated anymore.

Tab Change History

Detailed description of tabs can be found in article <<Tab Discount Codes, Analytical Description, Attributes, Attachments and Change History>>.

Tab Associated

This tab contains all the attachments or corrections added to a given tax return.

The tab is the integral part of the source tax return. The source tax return is recalculated along with all its attachments. The period of recalculating attachments is always the same as that of the source tax return.

Available attachments:

• For VAT-7 tax return
  • VAT-ZD – generated if the taxpayer uses a bad debt relief allowing the creditor to recover part of the debt that he/she was obliged to pay to the tax office
• For VAT-7 tax return correction
  • ORD-ZU – justification for submitting correction to VAT-7 declaration
  • VAT-ZD

Sending tax return

After a tax return is accepted or confirmed, a user may export it to the Polish Ministry of Finance service along with all attachments with the use of [Export Tax Return] button. When sending a tax return of Correction type, ORD-ZU attachment is enclosed if field 13 of the ORD-ZU (Justification Content) is filled in.

The exported document will be saved in exchange file directory specified in the <<system configuration>> (System → Configuration → Data Exchange → E-Tax Returns) and sent to the Ministry of Finance portal.

When exporting a tax return, it is possible to select one of the options:

• Unqualified Signature – possible to select when VAT-7 or VAT-EU declaration is being sent by a natural person. If selected, the system displays form with data of the natural person specified in the configuration (Configuration → Company Structure → Company → Tax Returns). Additionally, it is necessary to provide TIN of a given person as well as the revenue amount for the last two years.
• Qualified Signature – possible to select when declaration is sent by a natural person or a taxpayer who is not a natural person. After selecting this option, a list of installed certificates is displayed.

The system allows also for downloading and printing a Tax Return Acknowledgement (TRA) with the use of the [Download TRA] button.

Tax return correction

A correction can be generated to a tax return, only if such a tax return has been accepted or confirmed.

In order to generate a tax return correction, it is necessary to mark the tax return or the last tax return correction and click on the [Correction] button. A new declaration is added, which has value Correction in the field regarding the purpose of submitting the form.

VAT-7 and VAT-27 tax return corrections contain all documents qualified to be included in the tax return in a given month, for that reason the correction has an integral character against the original tax return which was corrected.

In VAT-EU tax return correction, the only items which are included in VAT-EUC document are those which have changed in section Was and Is. The system compares the date from the original VAT-EU tax return and the current data.

Parameters selected on an item of a VAT invoice which determine including of the document in a specific field of VAT-7/VAT-27/VAT-EU declaration:

• National – transaction type selected in General tab
  • Parameter values: Country, TaxFree (available on sales documents), Customer is a taxpayer (available on sales documents)
• Intra-Community – transaction type selected in General tab
  • Parameter values: Intra-community delivery/purchase, Trilateral Intra-community Delivery/Purchase, Delivery Taxed Abroad (available on sales documents), Customer is a taxpayer (available on sales documents)
• Non-EU – transaction type selected in General tab
  • Parameter values: Import, Export (available on sales documents), Delivery Taxed Abroad (available on sales documents), Customer is a taxpayer (available on sales documents)
• VAT Deductions – parameter available on purchase documents
  • Parameter values: Yes, No, Conditionally
• VAT-7 – value of the parameter indicated if an item is to be included in the VAT-7 declaration
  • Parameter values: Yes, No
• VAT-27 – parameter available on sales documents with National transaction type. Its value determines whether a document item must or must not be included in a VAT-27 tax return. If a value Customer is a taxpayer is set in the field Domestic, value of the VAT-27 parameter will automatically be set to Yes.
  • Parameter values: Yes, No
• VAT-EU – parameter available for Intra-community transaction type. Its value determines whether a document item must or must not be included in a VAT- EU tax return.
  • Parameter values: Yes, No
• Type – parameter available for sales and purchase documents,
  • Parameter values: Merchandises, Services, Costs, Fixed Assets, Means of Transport, Real Estate, Service payable to customer, Purchase of cash registers, Physical inventory
• Input Tax Correction – parameter available on purchase documents
  • Parameter values: Yes, No, Article 89b. 1 of the Act, Article 89b. 4 of the Act
• In Proportion – parameter available on sales document. It is used for classifying a given sale as taxed or tax-exempt, which allows for calculating a sale structure indicator for completing a purchase related with tax-exempt and taxed sale.
  • Parameter values: Include, Exclude, In the denominator only
• Output tax correction on intra-Community purchase of fuels – parameter available on sales document for EU transaction type. It is used for classifying an invoice to the field of VAT-7 return relating to intra-community acquisition of motor fuels

Parameter values: Yes, No

Moreover, VAT invoice items are qualified to a given tax return on the basis of the date of tax return – the field In VAT declaration on VAT invoice items. The user may select month and year of including an item in the tax return.

Settings of VAT parameters, required to include VAT invoice items into particular records of a VAT-7, VAT-27 nad VAT-EU tax return forms, are described in a document Comarch ERP Standard Technical Newsletter – Tax Returns.

In the system, it is possible to calculate:

• VAT-7 tax return along with a VAT-ZD attachment
• VAT-7 tax return correction along with VAT-ZD and or ORD-ZU attachments
• VAT-27 declaration
• VAT-27 declaration correction
• VAT-EU declaration
• VAT-EU declaration correction VAT-EUC

A user can calculate a tax return for:

• Center of Company type – VAT invoices of a given company are taken into account
• The whole activity from the level of the main company – all VAT invoices added to the system are taken into account

Tax returns are calculated on the basis of documents included in the VAT account, in accordance with applicable laws. Detailed information regarding definition of parameters can be found in article <<Qualification of invoices to appropriate fields of tax return>>. Both Confirmed and Unconfirmed VAT invoices are included in tax returns.

Tax returns are calculated in the system currency of a given company. If in child companies, different system currencies are set, it will not be possible to calculate a tax return in the main company. The following message will be displayed: “Cannot calculate tax return for documents issued in different system currency.”

The list of tax returns is available from the level of menu Accounting, under the button [Tax Returns].

The list contains standard buttons which have been described in article <<Standard buttons>> and, additionally:

• [Add] − button active after selecting a tax return type: VAT-7, VAT-EU, VAT-27
• [Correction] − button active after selecting a tax return or a correction with Accepted or Confirmed status and without correction.
• [ZD Notification] − button available after selecting a VAT-7 tax return. Clicking on the button opens for editing a ZD notification document associated with a tax return. If there is no ZD notification generated to the tax return, the following message is displayed: “No ZD notification is associated with this VAT-7 tax return.” Zawiadomienie ZD.”

Description of ZD notification can be found in articles <<List of ZD Notifications>> and <<Adding ZD notification>>.

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>

The system allows for sending tax returns directly to the Ministry of Finance portal and retrieving Tax Return Acknowledgement (TRA). A user can export a tax return with the use of so-called qualified or unqualified signature.

From the level of the menu Configuration -> Company Structure -> Company, in the tab Tax Returns it is necessary to indicate a tax office to which tax returns will be submitted as well as a taxpayer type. Detailed description of the tab Tax Returns can be found in article <<Company Structure – Company>>

Before submitting a tax return, it is necessary to complete fields in section E-Tax Return (access from the level of the menu System → Configuration → Data Exchange.

• Web Service Address – address https://bramka.e-deklaracje.mf.gov.pl/ is set, by default.
• Exchange File Directory – directory in which exported e-tax returns and TRA will be saved

Information regarding ports which must be unlocked in order to enable tax return submitting can be found in document <<Comarch ERP Altum – Wykaz połączeń>>

To calculate an accounting statement, it is necessary to, from the level of the menu Accounting → Statements, select a statement, click on button [Recalculate], and then, on button [Recalculate] once again.

In the Statement calculation window, in non-editable Calculation date field, there is information regarding the date and the hour of the last statement calculation.

The following parameters are available in the statement filter:

• Include unconfirmed entries − decides whether unconfirmed journal entries should be included in the value calculation. The parameter is checked by default.
• Hide items with zero amounts − decides whether calculated items with zero amounts should be visible. The parameter is checked by default.

After changing the values of parameters, it is necessary to select the [Recalculate] button.

General information

A financial statement can be:

• Added manually
• Generated automatically (only in the Polish language version of the system)

Adding a statement with the use of the button [Add]

From the level of the financial statement form, standard buttons described in article <<Standard buttons>> are available, and, additionally:

• [Add on the Same Level] − allows for adding a statement item on the same level as the cursor level.
• [Add on Lower Level] − allows for adding a statement item on the lower level against the selected item. The button is active, if there is a parent item.
• [Map to e-Sprawozdania App] − button available in Polish version of database. It is active, if in the side panel of a financial statement, the parameter Export to e-Sprawozdania application (PL) is checked. It allows for assigning a financial statement item to relevant items of an official financial statement according to the structure made available by the Ministry of Finance.

The form is composed of the following elements:

Side panel

Show full item numeration − if selected, an indicated numeration will fully be presented in the statement calculation and in the Statement Items tab

Code − mandatory field, allows for entering a unique statement code

Name − mandatory field, allows for entering statement name

Attributes − allows for including single-sided entries with specific attributes in calculation of accounting functions. Selecting the button [Attributes] opens Attribute conditions window, where it is possible to define appropriate conditions.

Export to e-Sprawozdania application (PL) − parameter available in the Polish version of database. If selected, it means that it will be possible to prepare an electronic version of a given financial statement in relevant logic structure and format published by the Ministry of Finance. Selecting it activates two additional fields:

• Statement Type − indicates a type of unit for which the a given statement is being prepared Available values: Other unit (default value), Small unit, Micro unit.
• Statement Element − mandatory field, used for specifying financial statement to which the statement refers. The list of displayed items depends on selected type of economic entity.

When attempting to change a type or an item of a financial statement, the following message is then displayed: “Changing e-statement item will clear the mappings of statement items. Would you like to change the item?”. Selecting the answer Yes deletes the value from the field e-Statement Item from the level of statement item.

Tab Statement Items

This tab contains a list of items from the level of which it is possible to manage statement elements. The items are organized as a tree.

The list is composed of the following columns:

• Number
• Name
• Amount Expression
• Influence on Parent
• E-Statement Item (hidden by default, available in the Polish version of database)

After adding the first statement item, a user can specify item numeration scheme. Four predefined types are available:

• 1,2,3…
• I,II,III…
• a,b,c…
• A,B,C…
• And Without Numeration option

Description − section allowing for entering a statement description

To add a statement item, on the tab Statement Items, it is necessary to select the button:

• [Add on the Same Level] − opens a form which allows for adding a statement item on the same level as the cursor level. It will be the following item on the same level of the hierarchy.
• [Add on Lower Level] − opens a form which allows for adding an item on the next level against the cursor level.

The form is composed of the following elements:

Name − mandatory field, allows for entering statement item name

Number − automatically generated, in accordance with selected numeration scheme

[Insert an account from the chart of accounts] − the button opens the chart of accounts where it is possible to select an account.

Expression Value − allows for defining amount expression on each level of an item. The amount can be entered manually (fixed value) or calculated on the basis of a function.

Functions:

• @OBDr( ) − Opening balance Dr
• @OBCR( ) − Opening balance Cr
• @SDT( ) − Debits
• @SCT( ) – Credits
• @DrBC( ) − Change in Debit Balance
• @CrBC( ) − Change in Credit Balance
• @DrB( ) − Debit Balance
• @CrB( ) − Credit Balance
• @OnB( ) − Ending Balance

After selecting the function in brackets, it is necessary to indicate an account. It can be selected manually, with the use of the button [Insert an account from the chart of accounts] or with the use of account format variables according to the same rules as when defining a recurring posting scheme. The functioning of account formats is described in article Account format in recurring posting operations.

Other:

• Financial Statement − retrieves data from another branch to the same statement or other statement defined in the system. Upon selecting this option, a list of branches defined under the registered financial statements is displayed. In order to change the statement from which data should be retrieved, it is necessary to use drop-down list of the field Statements.
• If − allows for using the IF function, for example: IF(CrB(“2000-100”) > DrB(“2001-100”), CrB(“2000-100”) – DrB(“2001-100”), 0). If the condition used in the function is fulfilled, then the first value is retrieved. Otherwise, the second value is retrieved.
• Absolute Value − allows for using the ABS function, for example: ABS(CrB(“2000-100”)). This function is used to extract an absolute value of a number.
• Round Figures − allows for using the ROUND function, for example: ROUND(SCT(“2000-400”),0), where decimal place informs how to round an amount
• Integer Part − allows for using the INTEGER PART function, for example: INT(SCT(100))
• SQL Query − allows for using a SQL query

Influence on Parent − this parameter is used to specify whether a given branch must affect a parent branch. Available values determine how parent is influenced:

• [+] – increases parent branch value
• [-] – decreases parent branch value
• None – does not influence the parent branch

E-Statement Item − field available in the Polish language version of database. It is activated after selecting first the parameter Export to e-Sprawozdania application (PL) available in the side panel of a financial statement. It is completed upon selecting the [Map to e-Sprawozdania App] button or manually. The list of values in the field e-Statement Item depends on the value selected in the field Item in the side panel of the statement. A given item can be selected only once within a given statement. An Item providing details is an exceptional value as it can be assigned to each statement item. Selecting the value Item providing details as a statement item means that it will be imported to the e-Sprawozdania application, but it does not have its unique symbol in the schemes of the financial statements published by the Ministry of Finance.

Select/By default – in this field, a user can select one of two available options. If the option By default is selected, then, for a given statement items, attribute conditions defined in the statement header are taken into account and the button [Attributes] is inactive. In case the option Select is selected, a user can define conditions for a given item by using the [Attributes] button.

Attributes – button active only if in the field next to it, the option Select is selected. Clicking on the button opens Attribute conditions, where it is possible to define conditions including single-sided entries with specific attributes in calculation of accounting functions.

Tab Statement Periods

A user can define any number of periods, that will be taken into account in the statement value calculation.

To add a statement item, on the tab Statement Periods, it is necessary to select the button [Add]. A calculation period form will be opened.

The form is composed of the following elements:

Name – mandatory field, allowing for entering statement period name

Period − period for which the statement will be calculated. Available options:

• Any − allows for determining any range of dates in fields From, To. The dates must be included within one accounting period.
• Opening Balance − upon selecting this option, a calculation will include journal entries from an opening balance within the current accounting period
• Current Month − for functions calculated by activity, the system will calculate values on the basis of the current month. For functions calculated by balances, the system will calculate accrual values from the beginning of the accounting period, including the OB.
• Previous Month – for functions calculated by activity, the system will calculate the values only for the previous month. For functions calculated by balances, the values will be calculated on the basis of journal entries from the beginning of the accounting period to the last day of month preceding the current month, including OB.
• Current Period – if selected, all journal entries of the current accounting period will be included
• Previous Period – if selected, all journal entries of the previous accounting period will be included
• Accounting Period – this option allows the user to select any accounting period defined in the system
• Today – if selected, all journal entries from the current day will be included
• Yesterday – if selected, all journal entries from the previous day will be included
• Current Week – if selected, all journal entries from the current week will be included
• Previous week – if selected, all journal entries from the previous week will be included

Accounting Period − field active if value Accounting Period is selected in the field Period. Allows for selecting an accounting period from among the periods defined in the system.

Partial Period − this parameter is active if value Accounting Period has been selected in field Period and if partial periods had been defined within a selected accounting period.

Show percentage column − selecting the parameter activates a column presenting percentage share of each statement item against the entire statement.

On the list of financial statement periods it is possible to manage their order by using buttons [Move Up] and [Move Down].

Attributes, Attachments, Change History

The tabs have been described in article <<…>>

Generating financial statements automatically with the use of [Generate] button

In order to generate statements, it is necessary to click on button [Generate], placed in the Statement group of buttons. Financial Statement Template According To Accounting Act will be opened, where the user can specify which financial statement elements should be created.

Code, Name, Statement Items and Statement Period are completed automatically with the possibility of changing it.

Financial statements are one of the tools for assessing company’s financial condition and analyzing of data recorded in the system. They act as internal information database for carrying out of analyses. Financial statements are of registering nature, because they are calculated on the basis of data registered on the accounts.

The system allows for defining any type of financial statements and own financial indicators.

A list of financial statements is available from the level of the menu Accounting, under the [Statements] button.

The list contains financial statements available in a given center: From the level of the menu Configuration → Company Structure → Object Availability, it is possible to manage the availability of financial statements within centers of a given company. Detailed description regarding sharing of financial statements can be found in article <<Object availability>>.

The list contains standard buttons which have been described in article <<Standard buttons>> and, additionally:

• [Calculate] − calculates a statement, allows for previewing the previous statement
• [Wizard] − button available in Polish version of database. Allows for generating templates of financial statements.
• [Import XML] − allows for importing a statement a file with .xml extension
• [Export XML] − allows for exporting a statement to a file with .xml extension Each exported statement is saved in a separate file with a name indicated by a user to which the symbol of a given statement is added.

The list is composed of the following columns:

• Name
• Code
• Description

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>

To run a recurring posting operation, it is necessary, from the level of the menu Accounting → Recurring Posting Operations, select a recurring posting scheme and click on the button [Run].

In the opened window, a user should:

• Specify the posting date − date with which a journal entry will be created. The current date is set by default.
• Specify the start and the end date − period for which single-sided entries should be included in calculation of functions defined in a recurring posting scheme. The current dates are set by default.
• Define the value of the parameter Include unconfirmed entries − decides whether unconfirmed entries are to be included in the value calculation. The parameter is checked by default.

If account format is not used in an element of recurring posting, there will be one journal entry generated with one single-sided entry for the amount calculated and to the accounts specified in Account DR/Account CR sections.

If account format is defined, that is the Calculate For section is filled in, a loop which elements will be all the accounts from a current accounting period fulfilling the specified criterion will be executed.

The owner of created journal entry is a company structure center to which an operator who performed the posting operation is logged-in.

In order to view generated journal entry, it is necessary to select the recurring posting operation and click on the button [View Generated Entries]. The user will be transferred to the list Journal Entries: Ledger limited to the entries generated by a given scheme.

General information

Functionality of account format in recurring posting operations allows for defining of a recurring posting mechanism in such a way as to use all the accounts in posting operations.

A user has a possibility to:

• Optionally define a range of accounts assigned to a group of accounts participating in posting operation – so-called account format
• Refer to an account format in account definition
• Refer to an account format in amount definition
• Refer to an account format in the description on a posting scheme element

Defining account format

A range of accounts which is to be included in the posting is specified in field Calculate For, on the form of recurring posting scheme element. Accounts format can be composed of letters, digits, dashes, and special characters.

Rules of functioning of an account format:

Symbol	Operation	Example
? or _	Any character	5?? All accounts beginning from number 5 and containing 3 characters in their account number
* or %	Any sequence of characters	5* All accounts beginning from number 5
[AB]	Character assigned to a sequence	401-[137]-01 All subsidiary accounts of the account 401, which contain 1 or 3 or 7 in the second segment, and ‘01’ in the last segment
[A-B]	Character included in range	40[1-4]-* All accounts recording costs by function, which last character in the number of subsidiary account is a digit from range from 1 to 4
[^AB]	Character not included in sequence	401-[^137]-01 All subsidiary accounts of the account 401, which contain a digit other than 1, 3 or 7 in the second segment, and ‘01’ in a sub subsidiary account
[^A-B]	Character not included in range	40[^1-4]-* All accounts which subsidiary accounts begin with characters ‘40’, and the last character (third character in this case) is different from the digits of the range from 1 to 4

For the [Calculate For] button, the following variables responsible for account format handling are available:

• ? – Any character
• * – Any string of characters
• [] – Character included in string
• [-] – Character included in range
• [^] – character not included in string
• [^-] – character not included in range

Example

In a chart of accounts with the following structure:

a record 5*401 – refers to a group of accounts beginning from number 5 and ending with number 401 i.e. 501-01-401, 501-02-401, 502-01-401, 503-02-401, 550-401

a record 501-??- 463 – refers to the accounts 501-01-463 and 501-02-463

Account format in account definition

In fields Account DR/Account CR it is possible to refer not only to a single account but also to an account group which is defined in the Calculate For field by an account format with the use of the @Account variable.

For example – if account format is defined in the Calculate For section as 4??-??-??, then using @Account in Account DR section will be responsible for posting to all the accounts fulfilling the indicated criterion.

In field Account DR/Account CR it is not possible to create an account format. However, it is possible to use the Substring syntax for creating an account number.

Example

Such saved element will generate the same number of journal entries as the number of accounts compatible with the account format 401-??. Each of the journal entries will be posted to accounts 501-01-?? and 409 account (where ?? will be replaced with the end-piece of the number of the account 401. Precisely, two digits, starting from the fifth digit, will be retrieved).

Account format in amount definition

In the field Amount it is possible to refer not only to a single account but also to an account group defined with an account format. The account format can be referred to by:

• Indicating an account format as an argument of an accounting function – for example, for DTT function, which is responsible for Debit turnover of an account, it is possible to type DTT (5*) responsible for Debit turnover of all the accounts from group 5
• Using @AccountFormat variable which is responsible for getting values for an account group defined in Calculate For field. Value of the variable is calculated for all accounts from the group.

• Using @AccountFormat variable which is responsible for getting values for an account group defined in Calculate For field. The value of the variable is calculated separately for each processed account.

Opening balance documents create single-sided entries which are registered in a special predefined <<journal>> symbolized with *OB* and named Opening Balance.

Single-sided entries are created for each type of opening balance document, both when registering documents (OB, OBC) manually and while transferring the opening balance from the previous <<accounting period>> (AOB, AOBC). Single-sided entries are associated with the amounts of opening balance documents (Opening balance document → tab Amounts). Moreover, single-sided entry of manually entered documents (OB, OBC), which items were registered on a clearing account of directory type for entity, is associated with the opening balance <<document payment>>.

Opening balance single-sided entries are not included in sales registered in a given accounting period. They are included only in the beginning balances and balances of accounts.

The status of opening balance single-sided entry (Unconfirmed, Confirmed) depends on the status of the opening balance document.

From the level of the amount of opening balance document (Opening balance document item → tab Amounts), it is possible to view the associated single-sided entry with the use of buttons [View Debit Journal Entry] or [View Credit Journal Entry] available in the Journal Entry group of buttons. The group of buttons is active, when a data row is selected. To be able to display the single-sided entry for a newly selected amount, first, it is necessary to save the entire OB document.

Tab General of opening balance single-sided entry

Document Number – document number entered from the level of the tab Amounts of an opening balance document If the number is not entered, the document receives the system number of opening balance.

Customer/Vendor – business entity selected from the level of the tab Amounts of an opening balance document; if not selected, the field remains empty

Account DR/Account CR – account entered from the level of the tab Amounts of an opening balance document

Amount – amount in the system currency entered from the level of the tab Amounts of an opening balance document

Amount in Currency – amount in foreign currency entered from the level of the tab Amounts of an opening balance document

Date of Transaction – date of transaction entered on the amount of an opening balance

Date of Issue – date of document entered on the amount of an opening balance

Description – empty field

VAT Rate – empty field

Tab Clearings of opening balance single-sided entry

The opening balance single-sided entries registered on a clearing account have an additional tab Clearings. Detailed description of the functionality can be found in article <<Clearings>>.

To add a recurring posting scheme, it is necessary, from the level of the menu Accounting → Recurring Posting Operations, click on the button [Add] placed in the List group of buttons. Then, a form for entering of data appears.

Tab General

Symbol − mandatory field, recurring posting scheme symbol

Name − allows for entering the name of a recurring posting scheme

Ledger − mandatory field, allows for indicating a ledger on which journal entries generated with the use of a given posting scheme should be registered. Clicking on the button opens the list of ledgers available within a current accounting period.

Document Number − allows for entering the number which will be transferred to the Document number field on the journal entry

Description − allows for entering a description which will be transfered to the field Description on the journal entry.

Post as unconfirmed − parameter specifying whether generated journal entries will be saved as unconfirmed (parameter checked) or immediately confirmed (parameter unchecked).

Merge single-sided entries − parameter specifying whether a posting scheme should merge single-sided entries registered on the same account.

A recurring posting scheme item can be added in table or through form.

Adding a recurring posting scheme item in table

To add an item, it is necessary to select the button [Add in Table] from the Items group of buttons. A row in which it is possible to enter data, appears on the list of items.

The table contains the following columns: No., Expression of Account DR, Expression of Account CR, Amount Expression, Description. After clicking on the arrow placed on the right side of the field, a window where it is possible to type the expression, appears.

Adding a posting scheme item through form

To add an item, it is necessary to select the button [Add through Form]. A posting scheme item form appears.

The form is composed of the following elements:

Tab General

Calculate For − allows for defining a range of accounts fulfilling specific conditions, so-called masks. A mask can be used when defining subsequent scheme items with the use of the variable @Account. A user can define a mask by using the following options:

• ? − Any character
• * − Any string of characters
• [] − Character included in string
• [-] − Character included in range
• [^] − Character not included in string
• [^-] − character not included in range

Account DR/Account CR − allows for manual insertion of account or for using of the option:

• Select account from the chart of accounts
• Account − variable referring to the accounts which fulfill the definition of the mask. An example of use can be found in article <<Mask in recurring posting>>
• SQL Query

Create DR Account/Create CR Account − parameter determining whether accounts should be created automatically when posting, in accordance with the number entered in the field Account DR/Account CR

Account − allows for manual insertion of account or for using of the macros:

• Opening Debit Balance
• Opening Credit Balance
• Debits
• Credits
• Change in Debit Balance
• Change in Credit Balance
• Debit Balance
• Credit Balance
• Ending Balance
• Accounts Format − variable referring to all the accounts which fulfill the definition of the mask.
• Account − variable referring to the accounts which fulfill the definition of the mask.
• Select account from the chart of accounts
• SQL Query

Description − allows for entering description manually or with the use of an SQL query in which a macro @Account can be used. For example:

SQL( SELECT tv.Value AS this FROM SecAccountingStructure.Accounts AS a

INNER JOIN Dictionaries.TranslationValues AS tv ON a.NameTranslationID = tv.TranslationID

WHERE a.Number = @Konto AND a.AccountingPeriodID = @AccountingPeriodId)

An SQL query in recurring posting schemes can be defined manually or with the use of function suggesting SQL query elements (tables, SQL functions, system elements) by pressing <CTRL>+ <Space>. In case the function of suggesting is selecte, the system displays elements which could be included in an SQL query at a given moment.

Tab Attributes

Detailed description of the tab can be found in article <<Tab Discount Codes, Analytical Description, Attributes…>>

Postings can be performed with a specific regularity, e.g. every month, quarter, year etc. That practice is called a recurring posting. Most often, they are used for reposting of balances and/or turnovers of accounts to other accounts.

This functionality can also be useful in the process of settling operation costs in a given period. Once registered in the system with the use of recurring posting operations, they can be automatically posted each month, which increases the efficiency of work.

A list of posting schemes is available from the level of the menu Accounting, under the [Recurring Posting Operations] button.

The list contains all the recurring posting schemes available in a given company within a specified accounting period. From the level of the menu Configuration → Company Structure → Object Availability, it is possible to manage the availability of recurring posting schemes within centers of a given company. Detailed description regarding sharing of posting schemes can be found in article <<Object availability>>.

The list contains standard buttons and, additionally:

• [Import] − allows for importing a recurring posting scheme from a file with .xml extension
• [Export] − allows for exporting a recurring posting scheme to a file with .xml extension Each exported scheme is saved in a separate file with a name indicated by a user to which the symbol of a given scheme is added.
• [Update] − transfers recurring posting schemes from the previous accounting period. Only schemes with symbols which do not exist in a given accounting period are added, if ledger assigned to them exists in a given accounting period.
• [Run] − runs a recurring posting scheme. The button is available if a recurring posting scheme is selected.
• [View Generated Entries] − allows for displaying the list of entries generated by a scheme. The button is available if a recurring posting scheme is selected.

The list of recurring posting schemes is composed of the following columns:

• Symbol
• Name
• Description − description entered in the header of a scheme
• Post as Unconfirmed − information whether the parameter Post as unconfirmed is checked
• Merge Single-sided entries − information whether the parameter Merge single-sided entries is checked
• Document Number − number entered in the header of a scheme
• Ledger − ledger indicated in the header of a scheme

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>

Posting may be completed successfully or unsuccessfully. It depends on correctness of a posting scheme that is used for posting.

Posting a document with a correct posting scheme

In order to post a document with a posting scheme, it is necessary to:

• Mark a document on the list
• Click [Post] in the Posting button group
• If there is more than one posting scheme defined for a given type of document, a window in which a posting scheme and posting date can be selected will open. In that window, there are two checked parameters:
• Use the scheme date – unchecking this parameter enables to select a different posting date than that specified on the scheme
• Use default scheme – unchecking this parameter enables to select a different posting scheme assigned to a given document type
• Upon selecting appropriate date and scheme, click on [Post] button
• If the posting scheme is correct, the document will be posted and the newly created journal entry will appear with the Unconfirmed status on the list of journal entries (menu Accounting → Ledger)

Posting a document with the use of an incorrect scheme

In order to post a document with a posting scheme, it is necessary to:

• Mark a document on the list
• Click [Post] in the Posting button group
• If there is more than one posting scheme defined for a given type of document, a window in which a posting scheme and posting date can be selected will open.
• Select the [Post] button
• If the used posting scheme is incorrect, posting of the document fails. An appropriate message is displayed in the log window, e.g. “The generated journal entry does not balance. Posting of the document has failed.”
• In such case, you need to change the posting scheme into a correct scheme and re-post the document.

Document posting with warning

When generating an unposted entry or posting with the use of a posting scheme with marked parameter Create account and specified account number which is inconsistent with numeration scheme assigned to it, the system displays appropriate message and, depending on account numeration control setting, posting of a document will be continued or canceled.

Before posting a document, the user may preview the entries which will be created by posting the document with a particular posting scheme, that is generate an unposted entry. Unposted entry does not make any changes to the document. The proposed unposted entry can be freely changed.

In order to generate an unposted entry, it is necessary to:

• Mark a document on the list
• Click [View Unposted Entries] in the Posting button group
• If there is more than one posting scheme defined for a given type of document, a window in which a posting scheme and posting date can be selected will open. In that window, there are two checked parameters:
• Use the scheme date – unchecking this parameter enables to select a different posting date than that specified on the scheme
• Use default scheme – unchecking this parameter enables to select a different posting scheme assigned to a given document type

• By selecting the button [View Unposted Entries] the window Unposted Entry will open. A user can:
• Save the unposted entry – [Save]
• Post the document – [Save and Post]. A message about posting will appear.
• Add a new unposted entry item – [Add Through Form] A single-sided entry form will open, where it is necessary to fill in the mandatory fields and then save the form.
• Edit the unposted entry item – [Edit] A single-sided entry form will open, where possible to enter changes and then save the form.
• Delete the unposted entry item – [Delete]
• Change posting scheme – [Change Posting Scheme] A list of posting schemes will then be opened, where it is possible to select another posting scheme.
• Delete the modified data – [Delete User Values] The button is active if changes have been entered to the unposted entry. The system will then restore the values generated with the scheme.
• Verify whether journal entries fulfill the conditions specified in the defined cost allocations – [Check Cost Allocations]. Detailed description of the functionality can be found in article <<Cost allocations>>.
• Close the unposted entry

General information

A list of posting schemes is available from the level of the menu Accounting, under the [Schemes] button.

A posting scheme is added on the list of posting schemes upon clicking the [Add for Documents] button and selecting a document type for which the scheme is to be added. A posting scheme form appears.

The menu of the window contains <<standard buttons>> and, additionally:

• [Copy from…] − allows for copying data from another posting scheme. Upon clicking on the button, the list of posting schemes is opened, where it is possible to indicate the scheme whose elements must be copied to a given scheme.

The form of a posting scheme is composed of the following elements:

Tab General

Symbol − mandatory field, posting scheme symbol

Name − allows for entering the name of a posting scheme

Entry Owner − allows for specifying of the method of determining the owner of a journal entry. Available values:

• Posting Operator − the current center (center of logged-in operator) becomes the owner of generated journal entry
• Document Owner − owner of a posted document becomes the owner of generated journal entry

Ledger − allows for indicating a ledger on which journal entries generated with the use of a given posting scheme should be registered. Selecting the button [Ledger] opens a drop-down list with the following options: SQL Query (allows for retrieving a ledger with the use of SQL query) and Insert value from directory… -> Ledger (allows for indicating a ledger from the list of ledgers available for a company in a given accounting period).

Posting Date − allows for specifying a date with which a document will be posted. Selecting the button [Posting Date] opens the list of predefined macros. Macros included in the list depend on type of document for which a scheme is being defined

Condition − allows for entering an additional condition which must be fulfilled by a posted document. Selecting the button [Condition] opens the list of predefined macros. Macros included in the list depend on type of document for which a scheme is being defined.

Description − allows for entering a description which will be transfered to the field Description on journal entry. Selecting the button [Condition] opens the list of predefined macros. Macros included in the list depend on type of document for which a scheme is being defined.

Active − parameter allowing for blocking the possibility of posting with the use of a posting scheme. The parameter is unchecked automatically when saving a posting scheme containing errors.

Merge Single–Sided Entries − parameter specifying whether a posting scheme should merge single-sided entries registered on the same account.

Adding a posting scheme item through form

To add an item, it is necessary to select the button [Add through Form]. A posting scheme item form appears.

The form is composed of the following elements:

Element Calculated For − takes the following values: Payment, Header, Element, Subelement and Analytical Description. Depending on the value selected in this field, the following variables are available on elements:

Currency posting − parameter determining whether a scheme element was defined to post documents/payments in foreign currency on accounts in kept in foreign currency. Only if the parameter is checked, the values on account are expressed both in the currency of payment/cash-bank transaction and in the system currency. When posting a payment/transaction in foreign currency with the use of a posting scheme which has an element with the parameter unchecked, the system displays a message informing about an incorrectly defined posting scheme.

If the parameter Currency posting is checked, in the field Account DR/Account CR it is possible to indicate an account number or retrieve an account with the use of SQL query.

Save VAT rate − parameter determining whether VAT rates should be transferred to the journal entry. The parameter is only active during the posting on the basis of elements.

Account DR/Account CR − mandatory field, allows for defining accounts on the DR and CR side.

Create DR Account/Create CR Account − parameter determining whether accounts should be created automatically when posting, in accordance with the number entered in the field Account DR/Account CR

Amount − mandatory field, allows for defining a variable for retrieving posted amount

Condition − allows for adding a condition which must be fulfilled by a posted document

Description − allows for entering a single-sided entry description

Upon clicking on the buttons [Account DR], [Account CR], [Amount], [Description], a user can select variables described in article <<Predefined macros of posting schemes>>.

Tab Change History

Detailed description of tabs can be found in article <<Tab Discount Codes, Analytical Description, Attributes, Attachments and Change History>>.

Creating accounts with the use of a posting schemes based on types of directory accounts

From the level of a posting scheme, when referring to types of directory accounts defined in configuration (menu Configuration → Accounting → Directory Accounts → Account Types), it is possible to create a subsidiary directory account for the following objects: Customer/Vendor, Item, Employee, Warehouse, Customs Bureau, Inland Revenue, Bank, VAT Rates, Fixed Assets.

In order to do so, it is necessary to assign appropriate directory account to specific types of accounts in the types of accounts window (menu Configuration → Accounting → Directory Accounts), for which object subsidiary accounts will be created.

Next, in the posting scheme, refer to specific type of account, for instance, to a customer/vendor account of Customer type: @Customer/VendorAccount[“Customer”] and check parameter Create account. The customer’s account will be created while posting a document and at the same time it is registered on the form of customer object (tab Accounting).

SQL queries in posting schemes

An SQL query in posting schemes can be defined manually or with the use of function suggesting SQL query elements (tables, SQL functions, system elements) by pressing <CTRL>+ <Space>. In case the function of suggesting is selecte, the system displays elements which could be included in an SQL query at a given moment.

If entered command or query is incorrect, the field being defined becomes pink.

[Alert]The returned value must be labeled with “this” alias. Without it, the query will be validated, but it will be run with an error. [/alert]

When building an SQL query, it is possible to refer to the following variables:

• @DocumentId – ID of a document being posted (available for scheme header or elements calculated for header)
• @ItemId – ID of an item being posted (available for scheme elements calculated for items)
• @SubitemId – ID of a given subitem (available for scheme items calculated for subitems)
• @PaymentId – ID of a payment being posted (available for scheme elements calculated for payments)
• @LineId – ID of an analytical description line being posted (available for scheme elements calculated for analytical description)

Description of the exemplary conditions, which can be used in posting schemes, can be found in the Comarch ERP Standard Technical Newsletter – Posting schemes.

A list of posting schemes is available from the level of the menu Accounting, under the [Schemes] button.

The list contains all the posting schemes available in a company within a given accounting period. From the level of the menu Configuration → Company Structure → Object Availability, it is possible to manage the availability of posting schemes within centers of a given company. Detailed description regarding sharing of posting schemes can be found in article <<Object availability>>.

Default posting scheme for a document type can be changed from the level of the menu Configuration → Company Structure → Object Availability, by selecting the parameter in the column Default. Only one default posting scheme can be assigned to a document type.

The list contains standard buttons which have been described in article <<Standard buttons>> and, additionally:

• [Add for Documents] − allows adding posting schemes for particular types of documents. After clicking on the button, a list of document types becomes available, where it is possible to build a scheme.
• [Update] − allows transferring schemes from the previous accounting period. Only schemes with symbols which do not exist in a given accounting period are added.

• [Import] − allows for importing a scheme from a file with .xml extension
• [Export] − allows for exporting a scheme to a file with .xml extension Each exported scheme is saved in a separate file with a name indicated by a user to which the symbol of a given scheme is added.

The list of posting schemes is composed of the following columns:

• Symbol
• Name
• Document Type − provides information about the type of the document for which a given scheme has been built
• Active
• Document Group (hidden by default) − information regarding the group of documents for which a given scheme has been built, defined on the basis of the document type. Available values: Sales and Purchase, Cash/Bank Reports, Exchange Rate Differences, Cash-Bank Transactions, Debt Collection, Compensations.

Types of documents subject to posting:

[TABLE]

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>

Additionally, the following filters are available on the list:

• Document Type − allows for limiting the list of schemes to selected document type for which schemes have been built
• Only Active − parameter selected by default Allows for limiting the list of schemes to those which have the parameter Active checked

Rules of posting documents in a multi-company structure

In a multi-company structure, posting of documents is possible only within a company a user is currently logged-in to – for its current accounting period and through posting schemes available in it.

• documents issued in a company to which a user is logged-in can be posted
• documents issued in other center than the one a user is logged-in to, but included within the same company, can be posted
• documents issued in other company than the one a user is logged-in to cannot be posted

Available methods of posting:

• When confirming a document

While confirming a document, the button [Confirm and Post] is available. The document will be posted successfully only with a properly defined default posting scheme. Otherwise, the document will be confirmed, but not posted.

• From the level of the list of documents/from the level of a document

A confirmed document can be postedfrom the level of the documents list or in the document edit mode. The document is posted by clicking on the button [Post]. The document will be posted successfully only with a properly defined default posting scheme.

Clicking on the button [Post] without selecting a posting scheme (checked parameter Use default scheme) posts a document with the use of a remembered unposted entry, if such entry existed before. However, clicking on the button [Post] and selecting a posting scheme (unchecked parameter Use default scheme, it can be also a default scheme) posts the document according to the scheme definition (possible unposted journal entries are then ignored).

• Posting through a contra account

The [Post Through Contra Account] button is only available for cash-bank transactions and closed cash/bank reports. If a contra account is selected in the cash-bank transaction form, and an account and a ledger is assigned to the account selected on a cash-bank transaction, posting operation will be performed successfully.

• Manually from the level of journal entries

By adding a journal entry from the level of the list of journal entries. Detailed description of the functionality can be found in article <<Numbering of book accounts>>.

• Through a BPM process named Post Documents Automatically

Rules for posting with the use of a posting scheme

• A posting scheme should be built separately for each type of document. There can be several schemes assigned to a given document type. One of the schemes must be set as default
• Posted documents are displayed in the list in blue
• Trade and warehouse documents can be posted only if they are confirmed.
• Warehouse documents can be posted if they have prime sales cost/delivery value is determined. If documents not having these values determined and should be posted, parameters Prime sales cost determined/Fixed delivery value must be checked.
• Documents generated from other documents can be posted in the same way as the source documents
• Posting VAT invoices with source documents:
  • when the source document is already posted, it is not possible to post the VAT invoice. It takes automatically the status: Posted.
  • when the VAT invoice is posted, it is not possible to post its source invoice. It takes automatically the status: Posted.
• A posted document cannot be canceled.
• The status of a journal entry created during the posting with a posting scheme is Unconfirmed. A user confirms such an entry manually.
• If a journal entry created as a result of a document posting has status Unconfirmed, it can be deleted. After deleting the entry, it is possible to cancel the document or post it again.
• If a journal entry created as a result of a document posting is confirmed, it cannot be deleted without a trace. In order to unpost a document, it is necessary to generate a correcting entry. After the correcting entry is confirmed, the document is unposted and thus can be canceled.

Opening balance documents define initial situations on accounts in a given accounting period. When starting work with the system, the opening balance should be entered manually, whereas in successive accounting periods, the opening balance can be transferred from the previous accounting period, on the basis of its ending balances.

A list of opening balance documents is available from the level of the menu Accounting, under the [Opening Balance] button.

The list contains <<standard buttons>> and, additionally:

• [Add] − allows for manual addition of an opening balance document. The functionality provides possibility of generating payments for items of documents registered on directory accounts of clearing type which are associated with a given entity.
• [Transfer Previous Period Balances] − allows for adding an opening balance document on the basis of the previous accounting period. The document can be added, when all automatic opening balance documents (AOB) and their corrections (AOBC) are confirmed.

• [Add Opening Balance Correction] − allows for adding an opening balance correction. Automatic creation of an opening balance correction is executed by selecting once again the button [Transfer Previous Period Balances].

Detailed description of adding of OB documents is available in article <<Adding opening balance>>.

In the window of opening balance documents, there is Current Accounting Period (not editable) field. The status of the accounting period is indicated in brackets – Closed or Open.

The list of opening balance documents is composed of the following columns:

• Number
• Date of Issue
• Amount DR
• Amount CR
• Document Type – the column takes on value Manual (for documents added manually or imported) or Automatic (for documents created on the basis of previous accounting period).
• Description (hidden by default)
• Currency (hidden by default)
• Owner (hidden by default)

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>

Additionally, the list can by filtered by the following options:

• Document Status − available options: All, Unconfirmed, Confirmed and Corrections. A confirmed document cannot be modified or deleted. In case it is necessary to edit data, it is possible to generate a document correction.
• Sorts and Types of Documents − available options:
  • OB − opening balance document added manually
  • AOB − opening balance document created automatically on the basis of previous accounting period
  • OBC − opening balance correction added manually
  • AOBC − opening balance correction created automatically on the basis of previous accounting period It contains entries which are a difference between the closing balance of the previous accounting period and the opening balance of the current accounting period.

The system allows for calculating trial balance for all accounts and for presenting opening balances.

The statement can be calculated for:

• Accounting period or partial period

To calculate trial balance, it is necessary to indicate an accounting period (by default, it is the accounting period of the company to which the user is currently logged-in) and select [Recalculate] button. Additionally, if an accounting period is divided into partial periods, then, after selecting the parameter Partial Period and selecting particular partial period from the list, it is possible to calculate statement for a given period.

• Range of dates

To calculate a statement for a particular time range, it is necessary to select filter Date From, set the start and the and date and select the [Recalculate] button. Trial balance will be calculated for the selected time range.

Rules for trial balance calculation

• Opening balance
  • For subsidiary accounts

Opening balance is calculated as a difference between ∑OB Dr and ∑OB Cr of given account

• For general and sub-subsidiary accounts
  • For clearing accounts or accounts of current liability type

OBDr = ∑OBCr of lower level subsidiary accounts

OBCr = ∑OBCr of lower level subsidiary accounts

• • For regular accounts

Opening balance is calculated as ∑OBDr – ∑OBCr for lower level subsidiary accounts

• Change in period
  • For subsidiary accounts

Change in period is calculated as a total of journal entries registered on appropriate side (Cr/Dr) of given account

• For general and sub-subsidiary accounts – regardless of their type

CiPDr = ∑CiPDr of lower level subsidiary accounts

CiPCr = ∑CiPCr of lower level subsidiary accounts

• Change in credit balance
  • For subsidiary accounts

Change in period is calculated as a total of journal entries registered on appropriate side (Cr/Dr) of given account

• For general and sub-subsidiary accounts – regardless of their type

CiCBDr = ∑CiCBDr of lower level subsidiary accounts

CiCBCr = ∑CiCBCr of lower level subsidiary accounts

• Balance
  • For subsidiary accounts

is calculated as a difference of (OBDr+CiCBDr) – (OBCr+CiCBCr)

• For general and sub-subsidiary accounts
  • For clearing accounts or accounts of current liability type

BDr = ∑BDr of lower level subsidiary accounts

BCr = ∑BCr of lower level subsidiary accounts

• • For regular accounts

The balance is calculated as a difference of ∑BDr – ∑BCr for lower level subsidiary accounts

• Ending Balance

Ending balance is calculate as a difference Bdr – Bcr

Filtering of trial balance

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>

Additional options of trial balance filtering:

• From Account, To Account – allows for defining the interval of account for which the statement should be calculated
• Levels – allows for defining levels according to which the accounts used for the statement calculation will be included. Available values: All (list without limits), 1 (accounts from level 1), 2 (accounts from level 1 and 2) etc. Only directory accounts, The lowest level.
• Type – allows for filtering of accounts by their type. Available values: Balance sheet and Nominal, Balance sheet, Nominal, Off-balance, Clearing.
• Currency – allows for specifying the currency of accounts included in trial balance calculation. When the following option is selected in the filter:
  • All – the statement is calculated in the currency of the account
  • All in system currency – the statement is calculated in the system currency (also for the accounts in foreign currency, the values are reported after recalculation in the system currency)
  • EUR, PLN etc. – the statement is calculated for account in selected currency
• Include unconfirmed entries – when the parameter is checked, the statement is calculated on the basis of confirmed and unconfirmed entries. When the parameter is unchecked, the statement is calculated on the basis of the entries transferred to the general ledger (confirmed) only.
• Include directory accounts – if checked, the system includes analytical directory accounts while filtering. If unchecked, the system will not include the directory accounts. Upon unchecking of the parameter, the system displays only directory accounts (subsidiary directory accounts are not displayed).
• Without accounts with zero activities – allows for calculating the statement only for accounts which have activities or value in the columns Dr OB/Cr OB in analyzed period
• Note

  In case of selecting the option Without accounts with zero balances in the filter panel, the filtered trial balance will also include an opening balance.
• Without accounts with zero balances – allows for calculating the statement only for accounts which have balance in analyzed period

• Attributes – allows for filtering statement on the basis of attributes on single-sided entries. Selecting the button [Attributes] opens the Attribute conditions window where it is possible to define a filter including single-sided entries with specific values of attributes. In the filter, it is possible to use attributes of textual or list type only.

Trial balance is a source of information regarding individual components of company assets and capital. It provides information necessary to prepare elements of the financial statement, that is balance sheet, income statement, cash flow statement, etc.

Trial balance is a statement of journal entries on accounts. Turnover is the registry of all business transactions posted on an account. Balance is the registry of CR and DR sides, that is, all turnovers listed on an account in a given accounting period (including also the opening balance).

Trial balance is available from the level of menu Accounting, under [Trial Balance] button.

Trial balance can be displayed as:

• Tree – hierarchical structure
• List – flat structure

The list contains standard buttons which have been described in article <<Standard buttons>> and, additionally:

• [Calculate] – allows for calculating trial balance
• [Collapse All] – in case of a tree structure, it allows for reducing chart of accounts to general accounts
• [Expand All] – in case of a tree structure, it allows for expanding a chart of accounts to a form including both general and subsidiary accounts
• [Journal Entries] – allows for displaying journal entries for selected account
• [Clearings] – allows for displaying the list of clearings for selected account in specified range of dates. The list of clearings can be displayed only for an account at the lowest level.
• [Trial Balance] – allows for calculating trial balance for selected account

Trial balance is composed of the following columns:

• Number
• Name
• OB DR, OB CR – account balances on the day of opening of accounting ledgers
• Turnover DR, Turnover CR – turnover for the reporting period
• Subtotal Turnover DR, Subtotal Turnover CR – turnover incrementally from the beginning
• Balance DR, Balance CR, Ending Balance – balances at the end of reporting period
• Currency – document currency, depends on the settings in the filter
• Type (column hidden by default) – account type

Detailed description of filtering and calculating of can be found in article Trial balance calculation.

In Germany, there is no need to create and preview chart of accounts in the tree form.

In Germany general and subsidiary accounts do not exist, but there are parent accounts (general ledger) and so-called auxiliary accounts associated with customers/vendors (auxiliary ledger). Auxiliary account number must be within the specified range of characters, e.g. from 10000 to 69999 – receivables, from 70000 to 99999 – payables. Auxiliary accounts are presented not below the parent account, but at the end of the chart of accounts, below all parent accounts.

In the German version the user may:

• add general ledger accounts only on the first level
• add directory accounts directly associated with all types of directory accounts on the first level (System → Configuration → Accounting → parameter Add general directory accounts)
• add auxiliary ledger accounts on the next level by selecting the button [Add auxiliary account]. The option is available only for accounts with parameter Directory Account checked.

Auxiliary accounts:

• are always associated with parent account
• many auxiliary accounts are associated with one general ledger account
• auxiliary account number is always unique

Chart of accounts − general information

Accounting standards in France and in Spain differentiate general accounts and subsidiary accounts, as well as directory accounts associated e.g. with customers and vendors. The difference between Polish and French (Spanish) chart of accounts is the lack of dash separating particular levels. Each account level is determined with adequate number of characters.

For instance, account number 752: Revenues from financial transactions. The account was created on the highest level possible. The following levels are created by adding another number to given account number without dashes. The child accounts (i.e. accounts on lower level) against the account 753 are the following accounts:

• 7521
• 7522
• 7523
• 7524
• 7525

The account number 7521 has, in turn, the following child accounts assigned:

• 75211
• 75212

Similarly, subsidiary (child) accounts against the account 7522 are those starting from the number 7522 (which defines two upper levels). These accounts in this example are:

• 75221
• 75222

The multi-level structure of the chart of accounts in French version could be the following

• Level 1: 221
• Level 2: 2213
• Level 3: 22135
• Level 4: 221358
• Level 5: 2213581

Creating a multi-level structure of the chart of accounts

A new level can be created by adding one or several characters (numbers) to the number of the parent account. The method of creating a multi-level structure of the chart of accounts will be presented on the example of creating a clearing account of directory type for customers and vendors.

• Creating a parent account number 402

• Creating directory accounts on lower level

This is an important step for providing a complete number of child account that is, the number containing the number of the parent account preceding the character which indicates a given level. In the example, the parent account number 402 is entered and the number 1 is “added” to it. The system automatically suggests number of the parent account (without possibility to change it) – the user only has to supplement it with appropriate sign of subsidiary account. This way, the account number 4021 is created and it is a child account (account on lower level) against the account 402.

• Assigning a directory account to customer or vendor

In tab Accounting, on the customer or vendor form, it is possible to refer to the chart of accounts and to select a proper directory account.

The system suggests an account number with dash, however, upon checking the option Create Account, an account number 4011COMARCH (without dash) will be created.

Directory account for a customer/vendor can also be created directly on the chart of accounts by filling in the fields with appropriate data. First, it is necessary to enter a complete account number – a sequence of characters COMARCH is added to the number of the existing directory account 4021. This way, the account number 4021COMARCH is created on the third level of the chart of accounts. Next, it is necessary to select a particular customer by clicking on the button [Customer/Vendor].

Creating of accounts from the level of a posting scheme and recurring posting scheme

In the French/Spanish version of the system, accounts can be created through posting schemes in the same way they are created in standard version. This means, that when creating a subsidiary (child) account, its number entered from the level of posting scheme items, should contain dashes. The purpose of the dashes here is to specify the level on which the account is being created. The dashes will not be included in the number of the created account.

The similar rule applies when using the option of creating an account with the use of recurring posting schemes.

Creating accounts – other possibilities

In other places in the system where accounts are created, the account numbers must be accompanied with dashes (in order to specify the levels of subsidiary accounts), but without “ ” characters, e.g. 100-1-1.

Places where it is possible to create an account are as follows: journal entry, accounting note, cash-bank transactions, directory: Customer/Vendor, Employee, Institution, Item, Warehouse, Bank, VAT Rate, Fixed Assets in Accounting tab.

Assigning accounts to objects

When selecting an account, for instance, on the form of cash-bank account, it is necessary to enter the number of the existing account without dashes or other additional characters. For instance, it is possible to enter an account number in the following form: 10011. This account is secondary against the account 1001 which, in turn, is secondary against the one on the highest level, that is the account number 100.

Directory accounts − general information

Each company has its own accounting periods and chart of accounts, so a user can configure directory accounts for each company separately. Configuration of directory accounts saved in a center of Company type applies to all its child centers.

Directory accounts are the ones with an assigned directory of values.

• Customers/Vendors
• Items
• Employees
• Warehouses
• Institutions
• Banks
• VAT Rates
• Fixed Assets

Directory accounts can be defined either from the level of the tab Configuration → Accounting → Directory Accounts or from the level of Configuration → Generic Directories → group: Types of directory accounts

Directory accounts numeration

When directory accounts are configured from the level of Configuration → Accounting → Directory Accounts, it is possible to determine their numeration scheme.

Subsidiary directory accounts can be created on the basis of the following criteria:

• Code
• ID
• Range of numbers
• Name
• Symbol
• Value
• Inventory Number

These parameters are specified for all the directories separately.

Entity − specific directory of values

Type of Subsidiary Account:

• ID − subsidiary account created on the basis of the unique ID of the object of the following type
  • Customer/Vendor
  • Item
  • Employee
  • Warehouse
  • Institution
  • Banks
  • Fixed Asset
• Code – subsidiary account created on the basis of the unique code/symbol
  • Customer/Vendor
  • Item
  • Employee
  • Warehouse
  • Institution
  • Bank
  • Fixed Asset
• Range of Numbers – subsidiary account created on the basis of the given range of numbers

In order to create an account in this way, follow these steps:

• • in chart of accounts create an account for which the range of number must be set
  • in directory accounts mark that the subsidiary accounts will be built on the basis of the range of numbers
  • return to the form of the account on the chart of accounts, determine the range of numbers
  • return to the forms of the directory accounts to determine the same range of numbers
• Name – a subsidiary account for VAT rates created on the basis of name of VAT rate, e.g., A 23%
• Symbol – a subsidiary account for VAT rates created on the basis of symbol of VAT rate, e.g., A
• Value – a subsidiary account for VAT rates created on the basis of value of VAT rate, e.g., 23%
• Inventory Number – a subsidiary account for fixed assets is created on the basis of the inventory number from the <<form of fixed asset>>

Number of Characters – field containing a numeric value. It informs about the length of an account number. It indicates the number of zeros with which the number of the subsidiary account will be completed to obtain the declared length. This field is active only in case of selecting the option ID, whose default value is 5, the minimum value is 4 and the maximum value is 50 or option Value, whose default value is 2, the minimum value is 1 and the maximum value is 5

Types of dictionary accounts

The list of directory account types is dynamically developed based on institution types which are defined by a user from the level of <<generic directories>> (Configuration → Generic Directories → General group).

On the level of definition of a given type of directory account, it is possible to determine a fragment of account number and to specify whether the account must be created automatically when saving the form of a given object, i.e. customer/vendor form.

Value − name of directory account type

Active – parameter specifying whether a given type of account is used in the system

Account − account for which subsidiary accounts should be created. If the selected account is not a directory account, the system will display a proper message. It will be still possible to save such account.

Autocreation – parameter determining if the account of the object of given type must be created automatically when adding the object. If checked, the option Create account will be enabled on the form of the object for a given type of account.

Scenarios of creating directory accounts

Directory accounts can be added manually or automatically from the level of the opening balance documents, accounting notes and journal entries, as well as when posting documents with the use of posting schemes.

Manual creation of a general account associated with a directory

• From the level of Accounting → Chart of Accounts, select the [Add Account On The Same Level] button in the List button group
• In the opened account form, fill in the mandatory fields and check the parameter Directory Account
• Select type of directory account which should be created. Available values: Customers/Vendors, Items, Employees, Warehouses, Institutions, Banks, VAT Rates, Fixed Assets
• Save the account

Manual creation of a subsidiary directory account

• On the chart of accounts mark general directory account
• Click [Add Account on Lower Level] in the List button group. A subsidiary directory account form will be opened
• Select directory account type (depending on the directory)
• Select customer/vendor by clicking [Customers/Vendors] button (button name depends on directory selected on the subsidiary account). After selecting the button, the list of customers and vendors defined in the system will be opened, from which it is necessary to select a specific customer/vendor.
• The name of the selected customer/vendor will be displayed in the account number field, if in directory account configuration the option of creating customer/vendor accounts by code is selected. If the option of creating customer/vendor accounts by ID is selected, in the field Number the customer/vendor ID in the database is displayed.
• Account name will be automatically filled in with the customer/vendor name

• Save the account

Automatic creation of a subsidiary account of directory type through a journal entry document

• From the level of Accounting → Ledger, add a journal entry with the use of the [Add] button placed in the List button group. A journal entry form will open, where it is necessary to fill in the mandatory fields.
• To add an item to cost allocation in table, it is necessary to click on [Add Through Form] button placed in Items group of buttons. A single-sided entry form appears.

• In Customer/Vendor field, choose customer/vendor for which a subsidiary account should be created
• In fields: Account DR/Account CR, select general/subsidiary account for which a customer’s subsidiary account has to be created. Newly created accounts are displayed in green.
• Save the account

Automatic creation of a subsidiary account of directory type through an opening balance

• From the level of Accounting → Opening Balance, add an OB document with the use of the [Add] button placed in the List button group. An opening balance form appears.
• Click on [Add Through Form] button placed in Items group of buttons. An opening balance form appears.

In field Account, select general/subsidiary account a subsidiary account should be created for and check parameter Create account

In Customer/Vendor field, choose customer/vendor for which a subsidiary account should be created

Upon completing the mandatory fields and clicking [Save], a message informing that the account was created automatically will be displayed. Newly created accounts are displayed in green.

Manual creation of a general account of directory type

• From the level of Accounting → Chart of Accounts, select the [Add Account On The Same Level] button in the List button group
• In the opened account form, fill in the mandatory fields and check the parameter Directory Account
• Select type of directory account which should be created. Available values: Customers/Vendors, Items, Employees, Warehouses, Institutions, Banks, VAT Rates, Fixed Assets
• After clicking [Customers/Vendors] button (button name depends on directory selected on the subsidiary account), select specific customer/vendor
• Save the account

Automatic creation of a subsidiary account of directory type when saving an object, e.g. customer form

• On the chart of accounts, mark general directory account for which a subsidiary account should be created (e.g. subsidiary directory account for customers/vendors)
• From the level of Configuration → Accounting → Directory Accounts, in tab Account Types select specific directory account type and assign number of subsidiary account created in the chart of accounts to the predefined value displayed on the list (e.g., for Account Type: Customer/Vendor, for option Customer). If Autocreation parameter is checked, subsidiary account will be automatically created when saving a form related with a given directory (e.g., a customer form).
• Add a new form related with a given directory (e.g., a customer form). If this is a vendor form, then the system suggests subsidiary account number in tab Accounting of its form
• Upon selecting the [Save] button for a given form, the subsidiary account for a single customer/vendor appears in the chart of accounts, if parameter Create account was checked. Checking/unchecking of the parameter Create account transfers the user to directory account type definition form.

• The name of the selected customer/vendor will be displayed in the account number field, if in directory account configuration the option of creating customer/vendor accounts by code is selected. If the option of creating customer/vendor accounts by ID is selected, in the number the customer/vendor ID in the database is displayed.

Automatic creation of a subsidiary account of directory type when posting with a posting scheme.

Creation of a subsidiary account of directory type associated with a given Customer/Vendor (Item, Employee, Warehouse, Institution, Bank, VAT Rate, Fixed Asset) with the use of a posting scheme − detailed description can be found in article <<Adding posting scheme>>

Automatic creation of a sub-subsidiary account to a directory account from the level of a cash-bank transaction

• In Configuration → Accounting check the parameter Currency accounts added as sub-subsidiary accounts
• Add a general directory account for customers/vendors in the chart of accounts
• In Configuration → Accounting → Directory Accounts, in Account Types tab, assign the created general account to, for instance, Customer and check the parameter Autocreation
• Create a subsidiary directory account for a selected customer/vendor
• Add a cash-bank transaction in EUR. In field Account the system will suggest appropriate currency account. Upon checking the parameter Create account and clicking [Save], the suggested account is created in the chart of accounts
• Upon creating in the chart of accounts an account 201-COMARCH-EUR and then adding a cash-bank transaction for COMARCH in system currency, account 201-COMARCH-USD is suggested in field Account.

Automatic creation of a subsidiary currency account from the level of a cash-bank transaction

• In Configuration → Accounting, the parameter Currency accounts added as sub-subsidiary accounts must be unchecked
• Add a general directory account for customers/vendors in the chart of accounts
• In Configuration → Accounting → Directory Accounts, in Account Types tab, assign the created general account to, for instance, Customer, and check parameter Autocreation
• Create a subsidiary directory account for a selected customer/vendor
• Add a cash-bank transaction in EUR. In field Account the system will suggest appropriate currency account. Upon checking the parameter Create account and clicking [Save], the account is created.
• Upon creating in the chart of accounts the account 202-COMARCH_EUR and then adding a cash-bank transaction for COMARCH in the system currency, account 201-COMARCH is suggested in field Account.

Adding accounts

The possibility of reading, modifying and deleting accounts depends on granting given operator group appropriate permissions to object General Account/Subsidiary Account (Configuration → Company Structure → Operator Groups → edition of a given operator group → tab Objects).

To add an account, from the level of Accounting → Chart of Accounts, it is necessary to select the button [Add Account On The Same Level] or, when adding a subsidiary account [Add Account On Lower Level]. A form with fields to be filled in is opened.

The form of an account is composed of the following elements:

Tab General

Number − field used to insert a unique account number. The maximum value of this field is 50 (along with “-” characters). Mandatory field. In the case of a subsidiary account, first part of the number is completed automatically by the system on the basis of the parent account and the second part is completed by a used.

Name − mandatory field. It is possbile to define account name in different languages available in the system (Configuration → Generic Directories →General → Languages). When adding an account, its name has to be completed in the system language version in which the user is currently logged in. Account name is always displayed in the language in which the logs in to the system. If the account name has not been defined in the logged-in language, it is displayed in the system language (database language).

Account Type − parameter defining account type. Available values: Assets, Liabilities, Assets Liabilities, Costs, Revenuses, Costs Revenues, Off Balance-Sheet The list of account types depends on language version.

Balance Control − parameter used to specify whether the account must be subject to balance control. It means that the system will be checking whether the account balance is registered on the right side. In case of discrepancy, the user will receive an appropriate message.

Currency − allows for selecting account currency. The currency can be changed until the fists subsidiary account or single-sided entry is added to a given account. By default, it is system currency of a company within which an account is being added.

Dictionary Account − after selecting this parameter, it is possible to determine the directory of the account (available values: Customers/Vendors, Items, Employees, Warehouses, Institutions, Banks, VAT Rates, fixed assets). If parameter Add general directory accounts is unchecked in the system configuration, the user can associate the account with particular entity on the level of its subsidiary account. If the parameter is checked, it is only possible to associate the account with particular entity on the level of general account.

Range of numbers from [] to [] − fields available for generic directory account when the numeration is created basing on rage of numbers. Detailed information regarding the functionality can be found in article <<Directory accounts>>.

Clearing Account − if the parameter is checked, the account becomes a clearing account. In case of a subsidiary account, the clearing type is marked the same way as on a general account and it is not editable. In case of a generic account, the parameter is not editable, if a subsidiary account has been added to it or the account has been already used in the system.

Active − unchecking the parameter deactivates the account and makes it impossible to add journal entries to it.

Tab Additional

Transfer the opening balance − parameter specifying whether the ending balance should be transferred into a new accounting period as the <<opening balance>>.

Create an account in the next period − parameter specifying whether an account along with all of its assigned accounts should be transferred to the new accounting period.

Account number to be transferred − account number which will be given to the account upon transferring the chart of accounts to subsequent accounting period.

Account No. in the Next Period – allows for associating accounts at the end of accounting periods. If a subsequent accounting period is not defined in the system, the field is not editable.

Description – in this field it is possible to enter additional notes to the added account

Numeration Scheme − numeration scheme assigned to a given account. Detailed description of the functionality can be found in article Account numeration.

Tab Associated Accounts

This tab contains a list of all the accounts associated with a given account within particular accounting periods. It is particularly important in case of transferring of the chart of accounts and <<opening balance>> into the following accounting period. Association of accounts is also important in case of making clearings at the end of one accounting period and beginning of another.

Tab Analytical Description

In the system, it is possible to add an analytical description at a journal entry level, which later can be transferred to a journal entry or an accounting note. Detailed description of the functionality can be found in article <<Analytical description on accounting documents>>.

Tabs Attributes and Change History

Detailed description of tabs can be found in article <<Tab Discount Codes, Analytical Description, Attributes, Attachments and Change History>>.

Tab Availability

This tab allows for differentiating the access to individual accounts. Managing of availability takes place at general account level – subsidiary accounts inherit these settings without possibility to change them.

It is possible to specify owner of an account as well as centers in which it will be available.

Restrictions concerning availability of individual account:

• Chart of accounts and trial balance is limited to accounts available in a current center
• <<Trial balance>> displays only the data of accounts available in a current center
• It is not possible to preview an accounting document if it includes a posting to an account which is not available in a current center; the rule applies to the following documents:
  • Journal entries
  • Accounting notes
  • <<Opening balance>>
• List of journal entries on account displays only those posting operations which are registered on available accounts
• It is not possible to generate an unposted entry and post through a scheme containing an item with account not available in a current center

The system allows for defining structure of account number (number of characters) and attach the defined numeration schemes to particular general accounts.

Account numeration schemes are closely connected with an accounting period and chart of accounts defined in it. In each accounting period it is possible to define different account numeration schemes. Moreover, when transferring/updating the chart of accounts, numeration schemes are copied from previous accounting period.

The list of account numeration schemes is available in menu Configuration → Accounting → Account Numeration.

The list of account numeration schemes is composed of section Account Numeration Schemes, which presents a list of defined numeration schemes and Example of Account Numeration, which presents the preview of the structure of a selected numeration scheme.

To add a new numeration scheme, it is necessary to select [Add] button. A form of a new numeration will appear, where it is possible to determine number of characters on each level of account and select general accounts to which a given scheme will apply.

The form is composed of the following elements:

Name − field used to enter a name of a given numeration

Active − parameter used to uncheck the activity of a numeration scheme. When deactivating a numeration scheme with accounts assigned to it, a user decides whether the associations with book accounts should be deleted as well. An inactive numeration scheme will not be displayed on the list of numeration schemes selected from the level of a book account form.

Levels – table used to enter levels of accounts, composed of the following columns:

• Level − the system automatically enters numbers of levels. For general account it will be digit 1, for subsidiary account – successive numbers.
• Number of Characters – number of characters possible to define on individual levels of an account. The value of the column can be from 1 to 50.
• Limit − available options:
  • Up to this number of characters − after selecting a given value, it will be possible on a given account level to add exactly as many characters as it was selected in the field with number of characters
  • Up to this number of characters − after selecting a given value, it will be possible on a given account level to add exactly as many characters as it was selected in the field with number of characters (neither more nor less).

Accounts − table used to indicate accounts for which a given numeration scheme should be valid.

A numeration scheme can be assigned to an <<account>> also from the level of the account form, in tab Additional. Deleting an account from a chart of accounts results in its automatic deletion from the numeration scheme form.

Numeration scheme of a given account can be modified at any moment. A new scheme applies to newly added accounts. Numeration of already existing accounts is not verified, the system only displays an information regarding inconsistency between an account number and newly selected numeration scheme, but it is possible to assign such scheme regardless of setting of account numeration control.

The functionality of numeration schemes allows for defining the form of the control of the correctness of an account number. When adding or modifying an account whose number does not fulfill conditions defined in numeration scheme assigned to it, the system displays an appropriate message depending on selected value of the parameter Account numeration control (System → Configuration → Accounting → section Chart of Accounts).

The control of the correctness of an account number is carried out when:

• adding an account from different levels (e.g. from the level of a journal entry, opening balance, accounting note)
• editing an account

Chart of accounts − general information

Chart of accounts is a set of all posting accounts used in a given entity, associations between them and operations which can be executed on them.

Characteristics of a chart of accounts:

• it is separate for each center of Company type
• each account’s number can be alphanumeric
• it is possible to create any number of charts of accounts
• documents can be posted on a general account only if such an account does not have any subsidiary accounts
• a subsidiary account can have sub-subsidiary accounts
• posting can be performed only on an account at the lowest level
• accounts can be kept in different currencies

The chart of accounts is available from the level of Accounting, upon clicking on [Chart of Accounts] button.

A chart of accounts can be displayed as:

• Tree – hierarchical structure
• List – flat structure

The list contains standard buttons which have been described in article <<Standard buttons>> and, additionally:

• [Add Account On The Same Level] − allows for adding an account on the same level as selected account
• [Add Account On Lower Level] − allows for adding an account which is subordinate to selected account. The button is inactive, if posting has been initiated on selected account or that account is a currency account.
• [Edit Account] − allows for displaying account parameters
• [Delete Account] − allows for deleting an account A book account can be deleted if it has not yet been used in the system, e.g. on a single-sided entry, accounting note, cash/bank transaction (as a contra account).
• [Collapse All] − in case of a tree structure, it allows for reducing chart of accounts to general accounts
• [Expand All] − in case of a tree structure, it allows for expanding a chart of accounts to a form including both general and subsidiary accounts
• [Journal Entries] − allows for displaying journal entries for selected accounts
• [Trial Balance] − allows for calculating <<trial balance>> for selected account
• [Clearings] − allows for displaying the list of clearings for selected account. The list of clearings can be displayed only for an account at the lowest level.
• [Chart of Accounts Wizard] − allows for generating a model chart of accounts. The button is available until the first book account is added.
• [Export] and [Import] − allow for exporting and importing a chart of accounts
• [Update Chart of Accounts] − allows for updating chart of accounts basing on the previous accounting period. The system transfers only those accounts, which have parameter Create an account in the next period checked and do not exist in the current period. When updating a chart of accounts, <<account numbering schemes>> are transferred as well. The system updates associations on account form in accordance with the definition of numbering schemes.

Filtering chart of accounts

The following fields are visible in the chart of accounts window:

• Enter the searched account number…, Enter the searched account name… – enables quick searching for accounts by entering its number or name. Then, the system automatically highlights the searched account on the chart of accounts.
• Only Active − allows for reducing the chart to accounts marked as Active
• Current Accounting Period − shows the current accounting period for which the chart of accounts is displayed. It cannot by edited.

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>

Additional filtering options on chart of accounts:

• Accounts − allows for displaying or hiding accounts (checked parameter Excluding) containing the phrase entered in the field.

• Level – allows for defining level by which accounts should be filtered. Available values: All (list without limits), 1 (accounts from level1), 2 (accounts from level 1 and 2) etc. Only directory accounts, The lowest level.
• Type − allows for filtering of accounts by their type. Available values: All, Balance sheet and Nominal, Balance sheet, Nominal, Off-balance, Clearing.
• Range of accounts – the user may strictly specify a range of accounts that must be displayed
• Include directory accounts – if checked, the system includes analytical directory accounts while filtering. If unchecked, the system will not include the directory accounts. Upon unchecking of the parameter, the system displays only directory accounts (subsidiary directory accounts are not displayed).

Trial balance for selected account

To calculate trial balance for selected account, it is necessary to select it on the list and click on the button [Trial Balance] placed in Statements group of buttons. A window of trial balance for selected account is opened.

Calculation can be performed for selected accounting period, partial period, specific time interval, account currency. Calculation can include unconfirmed journal entries (checked parameter Include buffer).

To recalculate the statement, it is necessary to click on [Recalculate] button.

Generating standard chart of accounts

With the use of the option of chart of accounts generation, it is possible to create a standard chart of accounts for a company.

When generating a chart of accounts, it is necessary to define parameters which affect the chart of accounts.

• Ownership Form
• Type of Business
• Cost Registration

Import and export of chart of accounts

The system allows from importing a chart of accounts from an XML or XLS file. The file containing chart of accounts can be used for creating accounts in different accounting periods.

[Alert]The system blocks the possibility of importing the chart of accounts if the chart of accounts already exists in the system and posting of journal entries on those accounts is in progress.

The system does not import already existing accounts and their child accounts. It displays the message “Failed to import some of the accounts because they already exist on the chart of accounts.”[/alert]

The chart of accounts will be imported only if it contains a valid data. If the import fails (e.g., account currency is not registered in the system), it is notified in the import log and the account is omitted.

In the system, it is also possible to export a chart of accounts to any XML or XLS file. The exported file is not connected with any accounting period.

Accounting note is used for registration of documents other than <<VAT documents>> (VAT purchase invoices and VAT sales invoices). These documents can be the following: regular bills from VAT exempt persons, documents connected with paying for business trips. Accounting notes can also be used for entering of journal entries regarding different types of posting operations performed during an accounting period, e.g. transferring of prime cost at the end of month, paying VAT etc.

The main application of accounting notes comes down to the registration of all (non-VAT) documents which are connected with a business entity and which should be posted on the entity’s clearing account and then paid.

To add an accounting note, it is necessary to click on button [Add], which is available from the level of menu Accounting → Accounting Notes. A form with data to complete is opened.

The accounting note form is composed of the following elements:

Side panel

• Number – entered automatically by the system according to numerator definition
• Dr Balance Amount – information field, it presents a total of items registered on a debit side of balance-sheet accounts
• Cr Balance amount – information field, it presents a total of items registered on a credit side of balance-sheet accounts
• Difference – information field, it presents a difference between a total amount of items registered on debit side of balance-sheet accounts and a total amount of items registered on credit side of balance-sheet accounts
• Document Number – number entered by a user for the purpose of additional identification of an accounting note. After changing a document number in journal entry header, the system asks whether to update the document number on the accounting note’s items.
• Posting Date – date on which an accounting note will be posted
• Date of Transaction – transaction creation date
• Date of Issue
• Ledger – ledger in which an accounting note will be posted. A ledger defined as a default ledger on accounting period form, is suggested.
• Owner – by default, it is the center to which the user registering an accounting note is logged-in
• Description – section containing an additional description of a document. It will be copied to single-sided entry after posting the accounting note.

Tab Items

In this tab, it is possible to add, edit, copy, delete accounting note items as well as export them to a spreadsheet.

The system allows for adding accounting notes entries in two ways:

• directly in table
• through form

Adding accounting note item in table

To add an item in table, it is necessary to click on [Add] button placed in Single-Sided Entry group of buttons. A row in which it is possible to enter data, appears in the table. A user must fill in the following columns: Account DR, Account CR, Amount, Date of Transaction, and optionally VAT Rate, Description, and Customer. Among columns hidden by default, there are: Amount in Currency and Currency. When adding a subsequent item, amount presented in the Amount field is calculated as a differential value so that a document balanced within balance-sheet accounts.

Adding accounting note item through form

To add an item to an accounting note through form, it is necessary to click on [Add Through Form] button.

The tab General of accounting note item is composed of the following items:

Items → General

The tab General of accounting note item is composed of the following elements:

Section General

• No. – field filled in by system automatically. It cannot by edited.
• Document Number – number entered by a user for the purpose of a better identification of an accounting note. By default, the number is copied from the side panel of an accounting note.
• Customer/Vendor – allows for selecting a customer/vendor associated with a given accounting note.

Section Account

• Account DR – mandatory field. Debit side of an account.
• Account CR – mandatory field. Credit side of an account.
• Entity – field displayed upon selecting a dictionary account associated with an entity. An entity associated with a given dictionary account is displayed in this field.

Section Amount

• Amount – mandatory field. Single-sided entry value. When adding a subsequent single-sided entry, amount presented in the Amount field is calculated as a differential value so that a document balanced within balance-sheet accounts.
• Amount in currency – field available only for single-sided entries entered to account in a currency different than the system currency.

Section Currencies

Section available only for those single-sided entries which are registered on account in a currency different than the system currency. It allows for selecting an exchange rate according to which a journal entry is to be recalculated. In case of a single-sided entry created as a result of posting of a document, the section is not editable.

Section Dates

• Date of Transaction – the actual date of transaction, that is, the day on which a purchase or sales transaction was made
• Date of Issue – date of issue of a document on the basis of which the posting is made

Section Other

• Description – field for providing additional information regarding accounting note item
• VAT Rate – allows for the selection of VAT rate included in VAT rate group assigned to a company

Items → Attributes

Detailed description of the tab Attributes can be found in article <<Attributes>>

Tab Payments

Payments for an accounting note document are created automatically, provided that the account selected on an accounting note item is a clearing and dictionary account associated with the entity (customer, employee, institution, bank). Additionally, the system allows for automatic creation of an appropriate analytical account upon selecting a dictionary general account and indicating an entity.

From the level of this tab, it is possible to edit and clear a given payment. Payment from an accounting note document is subject to the same rights as payments generated for trade documents.

Tab Analytical Description

Detailed description of the functionality can be found in article <<Analytical description on accounting documents>>.

Tabs Attributes, Attachments, Change History

Detailed description of tabs can be found in article <<Tab Discount Codes, Analytical Description, Attributes, Attachments and Change History>>.

The list of accounting notes is used for registration of documents other than <<VAT documents>> (VAT purchase invoices and VAT sales invoices). These documents can be the following: regular bills from VAT exempt persons, documents connected with paying for business trips.

It is available from the level of Accounting, upon clicking on [Accounting Notes] button.

The list contains standard buttons which have been described in article <<Standard buttons>> and, additionally:

• [Import] − allows for importing accounting notes from files with .xls or .xlsx extension
• [Export] − allows for exporting selected accounting notes to a file with .xls or .xlsx extension

The list of accounting notes is composed of the following columns:

• Number
• Document Number
• Posting Date
• Amount Dr
• Amount Cr
• Description
• Currency (hidden by default)
• Owner (hidden by default)

Filtering areas available on the list:

Section Accounting Period

Section allowing for filtering accounting notes by accounting period in which an accounting note has been registered. If an accounting period is divided into partial periods, it is possible to check the parameter Partial period and select an appropriate period from the list.

Section Posting date

Section allowing for filtering accounting notes by the following periods: Day, Month, Year, Range of Dates, Previous Month and Current Month. The range of dates allows for selecting a specific time interval. In case of an accounting period in which the current date is included, the value Current Month is set in the filter. For other periods it is Range of Dates with dates of the beginning and of the end of accounting period on the basis of its form.

Section General

Section allowing for filtering accounting notes by:

• Status − the following values are available in this field: All, Unconfirmed, Confirmed and Reversed
• Ledger – allows for indicating a ledger from the list of ledgers assigned to a given accounting period Accounting notes registered in an indicated ledger will be displayed on the list.

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>

The list Account Filter allows for previewing all journal entries, including opening balance single-sided entries, entries for a specific account or range of accounts.

The list of journal entries on accounts is available from the level of Accounting → Account Filter.

The list contains the <<standard buttons>> and, additionally:

• [Check Cost Allocations] – used for reporting discrepancies between journal entries. The button is available, if in menu Configuration → Accounting, in section General Parameters, the parameter Control cost allocation is checked. Detailed description of the functionality is available in category <<Cost allocation control>>.
• [Batch Changes] – used for adding/deleting attributes on single-sided entries in a single batch. The button is active only if an operator belongs to a group with granted permission Batch changes to single-sided entries, available in Other Permissions tab. Selecting the button opens a window with batch change parameters where it is necessary to check one of the following options: Add attribute, Delete attribute and select appropriate attributes.

The list of journal entries on accounts is composed of the following columns:

• Number in General Ledger
• Number in Ledger − column available depending on the setting of the parameter Numeration only in ledger available on accounting period form
• Document Number
• Posting Date
• Account
• Side − side of a posting account
• Contra Account − number of posting account used on the opposite side of an entry in the case of double-sided entries
• Amount Dr
• Amount Cr
• Description – single-sided entry description
• VAT Rate
• Amount in Currency
• Currency

and columns hidden by default:

• Number
• System Document Number
• Status
• VAT% − percentage value of a VAT rate assigned to a single-sided entry
• Owner

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>. Additionally, the following filters are available on the list:

Section Accounting Period

This section allows for selecting an accounting period for which journal entries should be displayed. If an accounting period is divided into partial periods, the list of journal entries can be reduced to indicated partial period.

Section Posting date

This section allows for filtering journal entries by periods: Day, Month, Year, Range of Dates, Previous Month and Current Month. After selecting option Day, Month or Year, it is necessary to insert specific values in appropriate fields. The range of dates allows for selecting a specific time interval.

Section General

This section allows for filtering journal entries by:

• Document Status − filtering by statuses of journal entries: All, Unconfirmed, Confirmed and Reversed
• Ledger − filtering journal entries by ledgers in which they are registered. Next to the option Ledger, there is a dropdown list containing all ledgers defined in a current accounting period.
• Account Type − filtering journal entries by the type of account on which a journal entry is registered
• Status − in case in the filter Account Type, the option Clearing is selected, it is possible to filter journal entries by status:
  • All − displays all single-sided entries regardless of their status
  • Uncleared − displays uncleared single-sided entries, regardless of the side – uncleared on one side at least
  • Uncleared DR, Uncleared CR
  • Cleared − displays cleared single-sided entries, regardless of the side – cleared on one side at least
  • Cleared DR, Cleared CR
  • Not Subject To Clearing
• From Account and To Account − allows for defining the range of accounts for which journal entries will be displayed. After clicking on the button [From Account] or [To Account] a list of chart account appears, where it is possible to select an appropriate account.
• Accounts − allows for displaying accounts whose number contains a specified string of characters. Checking the option Excluding results in hiding on the list those entries which have an account with a specified string of characters.

Section Amount

This section allows for filtering journal entries by the following options:

• Currency − filters the list by the currency in which a single-sided entry is registered
• Amount From and Amount To − allows for setting a range of amounts which should be included in displayed journal entries

Section Single-sided entry conditions

This section allows for filtering entries by the following options:

• Analytical Description – detailed description can be found in article <<Filtering journal entries…>>
• Attributes – allows for filtering journal entries by attributes on single-sided entries. Selecting button [Attributes] opens Attribute conditions window, where it is possible to define a filter which includes single-sided entries with specified attribute values.

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>.

Deleting a journal entry

Journal entries can be deleted:

• From the level of the list of journal entries in a ledger (Accounting → Ledger)
• From the level of the source document

Deleting journal entry from the level of a ledger

In order to delete a journal entry from the level of the list of journal entries (Accounting → Ledger) it is necessary to select a journal entry and click on the button [Delete], placed in List group of buttons.

Only unconfirmed journal entries, that is journal entries which are not placed in posting buffer, can be deleted without leaving a trace. If a journal entry has already been confirmed, using the option [Delete] results in generating a contra entry (correcting entry or reversing entry). Confirming of a contra single-sided entry unposts the document from which a corrected single-sided entry originates.

By default, <<contra entry type>> is set to correcting entry.

In databases created in French, correcting entry is unavailable as such entry is against the French law.

In case of generating a contra entry to a journal entry, which has been registered on a clearing account and cleared with another journal entry, <<clearings>> are deleted not until the correcting entry has been confirmed. Upon its confirmation, the original associations are removed and the correcting entry is then automatically cleared with the journal entry being corrected.

When deleting a journal entry which single-sided entry has already been cleared, the clearing is deleted along with the journal entry. A user may decide whether to keep <<payments>> of source documents by selecting appropriate option in the displayed message window: “Removing the journal entry number {0} will remove the clearing at the same time. Would you like to keep the payments of the source documents?”. Moreover, when deleting several journal entries at the same time, it is possible to check the option Apply for all.

Deleting journal entry directly in document

To remove a journal entry from the level of a document, a user has to right-click on a posted document and select the option [Delete Journal Entry].

Journal entries are deleted from a document level in the same way as they are deleted from the level of a ledger. The difference is that deleting journal entries from the level of a document does not generate a contra entry.

Only unconfirmed journal entries can be deleted directly in a document. A contra entry to a confirmed journal entry can be generated from the level of a ledger.

Adding a journal entry

Journal entries can be created in three ways:

• By posting a source document − e.g. with the use of a posting scheme or through a contra entry, if such option is available for a given document. The result of posting operation is generation of a journal entry (journal entry document). Detailed description of the functionality can be found in article <<Posting documents>>.
• By manual addition of a journal entry in ledger − a user enters an entry into the list of journal entries and defines its parameters manually
• Automatically − journal entries are generated by the system, e.g., correcting single-sided entry (when deleting a confirming journal entry), compensating single-sided entry (it assigns single-sided journal entries entered onto two different clearing accounts)

To add a journal entry manually, it is necessary to select button [Add], placed in the List group of buttons, which is available from the level of Accounting → Ledger. A form of a journal entry is opened.

The form is composed of the following elements:

Side panel

• Document Status − displayed after a document is saved. Depending on the document status, it takes one of the following values: Unconfirmed, Confirmed or Reversed
• Number – generated automatically by the system according to settings of a document numerator
• Dr Balance Amount – information field, it presents a total of items registered on a debit side of balance-sheet accounts
• Cr Balance amount – information field, it presents a total of items registered on a credit side of balance-sheet accounts
• Difference – information field, it presents a difference between a total amount of items registered on debit side of balance-sheet accounts and a total amount of items registered on credit side of balance-sheet accounts
• Number in General Ledger – successive number of a journal entry in the general ledger. This number is entered automatically and it cannot be edited. Confirmed entries receive respectively the following numbers: 1,2,3. Draft documents receive prefix defined in the system configuration and the successive number. If parameter Numeration only in ledger has been checked in the accounting period definition, it is possible to select particular ledger within the number During a manual addition of a journal entry the field is, by default, filled in with the ledger symbol defined in field Default ledger on accounting period form.
• Number in Ledger − successive number of a journal entry within a ledger. This field is available if the parameter Numeration only in ledger available in the accounting period definition, is unchecked. After expanding the list, all ledgers defined in a current accounting period are displayed. During a manual addition of a journal entry the field is, by default, filled in with the ledger symbol defined in field Default ledger on accounting period form. The second part of the field, the part after slash (/), is the ordinal number that is entered automatically by the system.
• Document Number – number entered by a user. In case a journal entry was generated as a result of posting a document, this is the reference number of the document from which the journal entry originates and if a reference number is missing – it is a system number of a given document. After changing a document number in journal entry header, the system asks whether to update the document number on the journal entry’s items.
• Posting Date – document date of registration in the books

• Date of Transaction – actual date of business event (date of sale in an invoice can be different than the date of issue indicated in invoice). In case of entry resulting from posting of a document, transaction date is set according to the date of sale/purchase selected in the posted document or the date of transaction in case of posted CD/CW.
• Date of Issue − journal entry date of issue. The date is set on the basis of the date resulting from posted document or the document date in case of posted CD/CW.
• Type of Proof – value in this field informs about a document on the basis of which a journal entry was generated. When registering a journal entry manually from the level of general ledger, a value JE – Journal Entry is set by default. Values of a predefined generic directory Type of Proof are the following:
  • Invoice
  • Warehouse document
  • JE
  • Bank Statement
  • Cash Report
  • Exchange Rate Difference
  • Debit Collection Document
  • Compensation
  • Periodical Report from Receipt Printer
  • Account Closing
  • Technical Reposting

A user can add own values from the level of Configuration → Generic Dictionaries → General → Type of Proof.

• Owner − company structure center to which a user adding a journal entry is assigned. It is possible to change the entry owner to other center of a given company.
• Description − section with description of a JE document. In a journal entry generated as a result of posting of a document, value presented in this field is the value selected in the header of the posting scheme with which the document was posted. In a journal entry generated as a result of posting a cash-bank transaction through a contra account, value presented in the field Description is the number of the posted cash-bank transaction.

Single-sided Entries tab

The system allows for adding single-sided entries in two ways:

• directly in table
• through form

Adding a single-sided entry in table

To add an item in table, it is necessary to click on [Add] button placed in Single-Sided Entry group of buttons. A row for entering data appears in the table. A user must fill in the following columns: Account DR, Account CR, Amount, Date of Transaction, and optionally VAT Rate, Description, and Customer. There are also hidden columns available: Amount in Currency, VAT %, Currency. When adding a subsequent single-sided entry, amount presented in the Amount field is calculated as a differential value so that a document balanced within balance-sheet accounts.

Adding a single-sided entry through form

To add an item to cost allocation in table, it is necessary to click on [Add Through Form] button placed in Items group of buttons. A single-sided entry form appears.

Single-sided Entries → General

The tab General of a single-sided entry form is composed of the following elements:

Section General

• No. − field filled in by system automatically. It cannot by edited.
• Posting Scheme − scheme, by means of which a document has been posted. This field is visible if a single-sided entry was created as a result of posting of a source document.
• Document Number − reference number of a document from which a single-sided entry derives and if such number is missing – system number of the given document. It can be also entered manually.
• Customer/Vendor − allows for selecting a customer/vendor associated with a given single-sided entry.

Section Accounts

• Account DR − mandatory field. Debit side of an account.
• Account CR − mandatory field. Credit side of an account.
• Entity − field displayed upon selecting a dictionary account associated with an entity. The entity associated with a given dictionary account is displayed in this field.

Section Amount

• Amount − mandatory field. Single-sided entry value. When adding a subsequent single-sided entry, amount presented in the Amount field is calculated as a differential value so that a document balanced within balance-sheet accounts.
• Amount in Currency − field available only for single-sided entries registered on account in a currency different than the system currency.

Section Currencies

Section available only for those single-sided entries which are registered on account in a currency different than the system currency. It allows for selecting an exchange rate according to which a journal entry should be recalculated. In case a single-sided entry was created as a result of posting of a document, the section is not editable.

Section Dates

• Date of Transaction – in case of single-sided entry resulting from posting of a document, transaction date is set according to the date of sale/purchase selected in the posted document or the date of transaction in case of posted <<CD/CW>>.
• Date of Issue – in case of single-sided entry resulting from posting of a document, date of issued is set on the basis of the date of issue of the posted document or the document date in case of posted <<CD/CW>>.

Section Other

• Description − in case of a single-sided entry generated as a result of posting a document, description in this field is copied from the element of a posting scheme through which a given document was posted. In the case of a journal entry generated as a result of a posted cash/bank transaction, description in this field is copied from the field For of a cash/bank transaction.
• VAT Rate – allows for the selection of VAT rate included in VAT rate group assigned to a company to which a user is logged-in. In the case of journal entries created as a result of posting documents with a posting scheme, the system sets a relevant value posting the amount of VAT, depending on the setting of the parameter Save VAT rate which is available on posting scheme item. Detailed description can be found in article <<Adding posting scheme>>.

Section Clearings

Section available only for those single-sided entries which are added to a clearing account. It defines the status of a single-sided entries: Subject to clearing/Not subject to clearing

Single-sided Entries → Clearings DR and Single-sided Entries → Clearings CR 

The tab is available, if a clearing account has been used in a single-sided entry. The name of the tab depends on the side of single-sided entry in which the clearing account was used.

The tab Clearings of a single-sided entry contains a table with information regarding a single-sided entry which clears the given single-sided entry.

The tab is composed of the following fields:

• Due Date − set depending of the source of a single-sided entry:
  • For single-sided entries associated with a payment (created after posting a payment) − on the basis of the field Due Date of document payment
  • For single sided entries associated with a cash/bank transaction − on the basis of the field Document Date on the cash/bank transaction
  • For single-sided entries added manually − on the basis of the date of posting of the journal entry
  • For single-sided entries created after posting an exchange rate difference document − on the basis of the date of issue of the document
• Remaining − amount remaining to be cleared
• Presentation Currency − Takes one of the following values:
  • System currency − in columns Amount, Remaining DR, Amount Remaining CR amounts presented are expressed in the system currency. It regards both single sided-entries in system currency and in a foreign currency. The column Currency contains the symbol of the system currency.
  • Account currency − in columns: Amount, Remaining DR, Amount Remaining CR amounts presented are expressed in the account currency, that is in the single-sided entry’s account. It regards both single sided-entries in system currency and in a foreign currency. The column Currency contains the symbol of the single sided entry’s currency.
  • System and account currency − in columns Amount, Amount Remaining DR, Amount Remaining CR amounts presented are expressed in the account’s currency. The column Currency contains the symbol of the currency of a journal entry. Additionally, the following columns are presented: Currency [], Amount Remaining DR [], Amount Remaining CR [], where in [], the symbol of the system currency is presented. The value of the parameter is used for currency accounts only.

Single-sided Entries → Attributes

Detailed description can be found in article <<Attributes>>

Tab Analytical Description

The system allows for entering analytical description on the level of a journal entry. Detailed description of the functionality can be found in article <<Analytical description on accounting documents>>.

Tabs Attributes, Attachments, Change History

Detailed description of tabs can be found in article <<Tab Discount Codes, Analytical Description, Attributes, Attachments and Change History>>.

Saving/confirming journal entry

After completing all mandatory fields, it is necessary to save a document by clicking on one of the buttons:

• [Save as Unconfirmed] − a document saved as unconfirmed is not binding. It can be freely edited and deleted.
• [Save and Confirm] − permanent saving. Upon a journal entry is confirmed, it becomes binding, then it can be neither edited, nor deleted (it is only possible to preview the data included in such entry). It is also possible to generate a correcting or reversing entry to it. Upon doing so, the entry will still be visible on the list of journal entries in the ledger. The reversing document is displayed in red. Contra entry of journal entry can be also confirmed or saved as unconfirmed.

Numbering of journal entries

Before adding the first journal entry in a given accounting period, it is possible to specify the method of numbering journal entries numeration from the level of accounting period form (Configuration → Accounting → Accounting Periods).

Methods of numbering of journal entries:

• Complete numeration of journal entries
• Numeration only in ledger

Complete numeration of journal entries

When the parameter Numeration only in ledger, on accounting period form, is unchecked, journal entries have double numeration: Number in Ledger and Number in General Ledger

Additionally, with the use of the parameter Ledger Numeration it is possible to specify whether the numeration should be performed within an accounting period or within a month

Selection of monthly numeration results in adding new segments to a number in the general ledger and in ledger:

• Calendar year
• Month

[/example]

Numbering of ledger (general ledger) and ledgers within a month provides possibility of entering journal entries in a given month even if confirming of entries in following months has already started.

Numeration only in ledger

If option Numeration only in ledger is checked in the accounting period definition, then added journal entries receive only one number: Number in Ledger. It allows for closing journal entries within particular ledgers.

Additionally, with the use of the parameter Ledger Numeration it is possible to specify whether the numeration should be performed within an accounting period or within a month.

Selection of monthly numeration results in adding new segments to a number in the general ledger and in ledger:

• Calendar year
• Month

In case of numeration only in ledger, the mechanism of controlling if a journal entry being saved as unconfirmed or confirmed has its posting date earlier than the last confirmed journal entry. The control regards the dates of journal entries within numeration in the ledger.

Additionally, in case of monthly numeration, correctness of posting dates within a month is also controlled.

[Example]

• Checked parameter Numeration only in ledger
• Parameter Ledger Numeration set to – In accounting period

Journal entries in ledgers:

Status	Number in General Ledger	Posting Date
Confirmed	SALES/1	01/01/2018
Confirmed	SALES/2	01/20/2018
Unconfirmed	B PURCHASE/1	01/25/2018
Confirmed	SALES/3	02/01/2018
Unconfirmed	B PURCHASE/3	02/10/2018
Unconfirmed	B SALES/4	02/15/2018
Unconfirmed	B PURCHASE/4	03/01/2018

After confirming the ledger SALES only, it is possible to add an unconfirmed journal entry to it until the end of January or a confirmed journal entry to the ledger PURCHASE with any date. The blockade applies only to the ledger SALES.

After confirming ledgers SALES and PURCHASE, until the end of January it is not possible to add journal entries to either of these ledgers with the date earlier than the last journal entry confirmed in those ledgers. [/example]

According to the Polish Accounting law, each event which occurred in a reporting period must be registered in accounting books of that period in from of a journal entry.

A journal entry is understood as an entry made on the basis of accounting record.

Each journal entry should include:

• Business transaction date
• Specified type and number of accounting record being the basis of the entry as well as the date of entry if it is different from the transaction date
• Intelligible text, short description or code of transaction description
• Amount and date of entry
• Specified accounts to which it refers
• The list of journal entries in ledgers is available from the level of Accounting, upon clicking [Ledger].
• List of journal entries

The list contains <<standard buttons>> and, additionally:

• [Delete] – used for deleting an unconfirmed journal entry or for generating a contra entry to a confirmed journal entry
• [Confirm] – used for confirming unconfirmed journal entries and for moving them to the general ledger A user has a possibility of confirming journal entries in a single butch, but first it is necessary to sort them by posting date. Before confirming a journal entry, the system displays a question which requires confirmation of the operation. The system does not allow to confirm a journal entry, if there are journal entries with earlier date.
• [Renumber] – used for getting a correct numeration of journal entries in case gaps in numeration occur, e.g. as a result of deleting an unconfirmed document
• [Source Document] – used for displaying a preview of a document from which a journal entry was created
• [Close Ledger] – used for collective closing of ledgers. The button is available, if on the accounting period form, the parameter Ledger closing is checked. Detailed description of the functionality can be found in article Closing ledgers.
• [Check Cost Allocations] – used for reporting non conformances of journal entries. The button is available, if in menu Configuration → Accounting, in section General Parameters, the parameter Control cost allocation is checked. Detailed description of cost allocation control can be found in category Cost allocation control.

In the window of journal entries in a ledger, there is Current Accounting Period field (field cannot be edited). The status of accounting period is provided in brackets – Closed or Open

If the current accounting period or partial period is closed, the field JE Closing Date contains the date of closing (initial or final). It determines the possibility of performing operations on journal entires by operators not entitled to close accounting periods.

If a company uses the functionality of closing ledgers and, in the filter, a user indicates a particular ledger, additional fields appear on the list: Ledger Closing Date, Ledger Preliminary Closing Date, which inform until when entering and modification of entries is blocked.

Detailed description of the functionality of closing accounting periods/partial periods/ledgers can be found in articles Closing accounting period and Closing ledgers.

Journal entries in a ledger, which are not confirmed, are displayed in green and their number contains a prefix defined in system configuration (System → Configuration → Accounting → parameter Prefix of unconfirmed document symbol in section General Parameters). By default, it is letter B. Confirmed journal entries are displayed in black. They cannot be modified or deleted; it is only possible to generate contra entries for them. Reversed entries and confirmed contra entries are displayed in red.

The list of journal entries is composed of the following columns:

• Number in General Ledger
• Number in Ledger – column available if on the form of a ledger, the parameter Numbering only in ledger is unchecked.
• Document Number – reference number of a document and if such number is missing – system number of the given document.
• Posting date
• Description
• Amount Dr
• Amount Cr 
• Entry – Takes one of the following values:
  • Scheme – journal entry created as a result of a document posting
  • Manual – journal entry added manually
  • Automatic – journal entry generated automatically, e.g. contra entry or compensating single–sided entry.
  • Import – journal entry imported to the system
  • Modification (e.g. Scheme/Modification) – additional tagging after modification of a journal entry

and columns hidden by default:

• JE Number
• Document System Number – number from the field Document number of a journal entry
• Status
• Currency – system currency of a company
• Owner – owner of a journal entry

Filtering areas available on the list:

Section Accounting Period

This section allows for selecting an accounting period for which journal entries should be displayed. If an accounting period is divided into partial periods, it is possible to check the parameter Partial period and select an appropriate period from the list.

Section Posting date

This section allows for filtering journal entries by periods: Day, Month, Year, Range of Dates, Previous Month and Current Month. The range of dates allows for selecting a specific time interval.

Section General

This section allows for filtering journal entries by:

• Status – the following values are available in this field: All, Unconfirmed, Confirmed and Reversed
• Ledger – allows for indicating a ledger from the list of ledgers assigned to a given accounting period

Detailed description of functioning of the filters can be found in category <<Searching and filtering data>>>

Methods of controlling cost allocations

• during work on a current basis – the system checks active cost allocations which in parameter Control cost allocation while posting have option Warn or Block set. When attempting to save a posting document, it is verified whether it fulfills conditions specified in cost allocation definition. If it fulfills the conditions – it will be added. If not – the system displays a warning or message informing about error, depending on set type of control. The control on a current basis includes all defined cost allocations – journal entry is considered correct if it fulfills all the defined cost allocations. The control on a current basis includes all defined cost allocations – regardless of the way in which they were created, that is whether they were entered by a user or created automatically by the system. The control is performed also during confirmation of journal entries.
• on request – a user can check whether conditions of cost allocations are fulfilled, by clicking on [Check Cost Allocations] button. The control is available for documents:
  • journal entry
  • accounting note
  • opening balance
  • unposted entry view

A document fulfills a cos allocation if the following totals are equal:

• total of journal entries registered on accounts defined as source accounts
• total of journal entries registered on accounts defined as target accounts
• total of journal entries registered on accounts defined as settlement accounts

In case a settlement account is not specified, then correctness of the totals below is controlled:

• total of journal entries registered on accounts defined as source accounts
• total of journal entries registered on accounts defined as target accounts

Reporting of discrepancies among journal entries

Apart from using the option of checking cost allocations, which is available on the form of accounting documents, it is also possible to control selected journal entries in a single batch.

The option of reporting in a single batch is available from the level of the lists Accounting –> Ledger and Accounting > Account. After selecting the option [Check Cost Allocation], a window with the following parameters is opened:

• Correctness condition for journal entry – this parameter can take the following values:
  • Fulfill all cost allocations – journal entry is considered correct if it meets all the cost allocations
  • Fulfill at least one cost allocation –  journal entry is considered correct if it meets at least one cost allocation
• Show only entries which do not fulfill cost allocations – if selected, the list of journal entries displayed after being controlled in reference to cost allocations is filtered only to entries which do not fulfill cost allocation(s)
• Cost allocations – the parameter takes one of the following values:
  • All – correctness of entries with all the cost allocations is controlled
  • Selected cost allocation – correctness of entries with a selected cost allocation is controlled
• Display in Log – the parameter takes one of the following values:
  • Only invalid entries
  • All entries

The functionality of cost allocation control allows for verifying whether journal entries fulfil the conditions as regards their allocation by type and function. It can also be used to control other associated posting operations. The program can verify cost allocation automatically on a current basis during posting or manually on a recurring basis.

The cost allocation control functionality is available, if in System → Configuration → Accounting, the parameter Control cost allocation is checked.

List of cost allocations

The list of cost allocations is available from the level of menu Configuration → Accounting, under [Cost Allocations] button.

The list contains standard buttons and, additionally:

• [Import] − allows for uploading definition from a file
• [Export] − allows for exporting selected definitions to a file
• [Update] − allows for updating definition of allocation based on the data from a previous accounting period. Only new cost allocations with symbols which do not exist in a given accounting period are added.

Permissions of operator groups to read, add, modify and delete cost allocations depend on granting them appropriate permissions to the object Cost Allocation (Configuration → Company Structure → Operator Groups → edition of a given operator group → Tab Objects → Accounting area). Definitions of cost allocations are associated with particular accounting period.

Defining cost allocation

To add a new cost allocation, it is necessary to select [Add] button. A form of cost allocation definition is opened.

The form is composed of the following elements:

• Symbol − mandatory field, the system controls its uniqueness within an accounting period
• Active − parameter for determining activity status of cost allocation. Only active cost allocations can be used.
• Name − name of cost allocation
• Settlement account − account taking part in settlement, optional field
• Account Side − side of settlement account, this field is activated upon completing the settlement account field. The following options are available:
  • Any − default value, control regards those journal entries, which are registered on both account sides (turnover on Debit side is retrieved with a minus sign and turnover on Credit side is retrieved with plus sign)
  • DR − only journal entries registered on Debit side are registered
  • CR − only journal entries registered on Credit side are included

• Control allocation while posting − parameter receives one of the following values:
  • Don’t control − default value, the system does not verify conditions specified in cost allocation definition
  • Warn − the system displays a warning if the conditions are not fulfilled
  • Block − the system blocks posting in case the conditions are not fulfilled
• Description − field for providing additional description

Tab Items

In the system, it is possible to add cost allocation items in two ways: directly in the table or through form.

Adding cost allocation items in table

To add an item to cost allocation in table, it is necessary to click on [Add] button placed in Items group of buttons. A row in which it is possible to enter data, appears in the table. A user must fill in the following columns: ….

Adding cost allocation items through form

To add an item to cost allocation in table, it is necessary to click on [Add Through Form] button placed in Items group of buttons.

The form is composed of the following elements:

• Source Account − account on which a journal entry will be registered
• Source account side – posting side onto source account, parameter available after completing the field Source Account. Available options:
  • Any − default value (turnover on Debit side is retrieved with a plus sign and turnover on Credit side is retrieved with minus sign)
  • DR − only journal entries registered on Debit side are registered
  • CR − only journal entries registered on Credit side are included
• Target Account − cross posting/parallel posting account
• Target account side − posting side onto target account, available options are:
  • Any − default value (turnover on Debit side is retrieved with a plus sign and turnover on Credit side is retrieved with minus sign)
  • DR − only journal entries registered on Debit side are registered
  • CR − only journal entries registered on Credit side are included

In fields: Source account, Target account, it is possible to enter particular numbers of book accounts or use an account format. Available types of account formats:

• ? − Any character
• * − Any string of characters
• [] − Character included in string
• [-] − Character included in range
• [^] − character not included in string
• [^-] − character not included in range
• (|) − or

Tabs Attributes, Attachments, Change History

Detailed description of tabs can be found in articles: <LINK>

The system allows for closing an entire accounting periods and for closing journal entries for a particular day. First of all, the functionality allows for fulfilling requirements foreseen in Polish accounting law, that is making possible for an accounting system to close an accounting period at any day – to ensure the credibility of maintained account books, the entries should be registered in a durable way, without possibility to change them. Additionally, the functionality if closing a month for a day blocks the possibility of deleting journal entries with date earlier than the closing date.

In business practice, the permission to close accounting periods and journal entries for a given day is granted e.g. to the financial director or the main accountant only. In the system, there is a possibility of granting permissions to close journal entries to particular operator groups. Additionally, the system allows for an initial closing of an accounting periods, where only a person permitted to close periods is able to add, delete and modify journal entries. However, the final closing of an accounting period blocks such a possibility for all operators.

The permission to close accounting periods can be assigned to an operator group from the level Configuration → Company Structure → Other Permissions → Closing of accounting period.

An operator with the above-mentioned parameter checked, can close:

• accounting periods
• partial accounting periods

If for a given operator group the parameter Closing of accounting period  with status Initially Closed is:

• checked − users can add, modify, delete, move to the general ledger, renumber the journal entries and generate contra entries
• unchecked − adding, modifying and deleting journal entries is blocked for a given operator group. However, operators can still move to the general ledger and generate contra entries with posting date the same as the closing date.

If a user has permissions granted and the closing status of all partial periods is different than Closed, renumbering of journal entries is available. If at least one partial period has Closed status, then renumbering of journal entries is not available.

In a closed period, all operators, regardless of permissions to close periods, do not have the possibility of adding, modifying, deleting, moving to general ledgers, generating contra entries and renumbering of journal entries.

The form of partial accounting period contains the following fields:

• Closing Date − this field is inactive and takes on the value of the latest closing of journal entries within a given partial accounting period, that is, it cannot be earlier or later than the date of opening and closing of the partial accounting period.
• Status − the following values are available in this field:
  • Open
  • Initially Closed
  • Closed

Selecting the checkbox [Close Until] sets the default status Initially closed automatically and makes it possible to select only status Closed.

If a user has closed entries until a given day and he is attempting to close the entries until the prior day when reediting, it will not result in change of the closing date. The entries will be closed in accordance with the date of the latest closing.

In case if entries in earlier partial accounting periods have not been closed yet, the following question will be also displayed: “Journal entries in earlier partial accounting periods will be closed. Do you want to continue?” Clicking Yes results in setting the closing date in all the earlier partial accounting periods as the closing date of a given partial accounting period.

Defining accounting period

Accounting period is a period for which financial statements are made in mode provided by legal rules. It can be calendar year or another period used for tax purposes. Accounting period or its changes are defined by status or agreement on which basis a unit was created. If unit had started its activity in the second half of defined accounting period, then financial statement and the books for this period can be connected with financial statement and the books of the next year.

In multi-company structures, each company has its own accounting period along with partial periods. Each accounting period has its own chart of accounts, its own set of ledgers and general ledger. As in the case of other accounting objects, an accounting period added to a center of Company type is inherited by all its child centers.

The list of accounting periods is available in the Configuration → Accounting, under button [Accounting Periods].

Methods of adding accounting period:

• by clicking on [Add Accounting Period] button available directly in the table. A user must fill in field Symbol Fields Opening/Closing dates are filled in automatically with the possibility of changing them. An accounting period does not have to last 12 moths, so it does not have to coincide with calendar year. It can last longer than 12 months and can be shorter than 1 month if such need occurs. In Polish and French language version of the system, accounting period is 23 months maximum.
• by clicking on [Add Through Form] button – after selecting this option, the form of a new accounting period is opened

The form is composed of the following elements:

Section Basic

• Symbol − mandatory field, allowing for entering up to 50 characters (letters or digits), used for identifying each period. It must be unique within a given company.

• Opening Date − date of beginning of accounting period. The date cane be entered manually or
  selected from a built-in calendar which is expanded by clicking on the arrow. This date is presented in the column From on the list of accounting periods.
• Period (in months) – field used for defining length of accounting period exact to month, e.g. when Opening Date is set to 2019-01-01 and Period (in months) to 6 months, then in Closing Date field automatically will appear date 2019-06-30 which cannot be changed. The maximum number of months that can be entered is specified in the parameter <<Maximum length of accounting period – number of months>> which is available from the level of System → Configuration → Accounting → section Accounting Period. In Polish and French versions of the application it is 23 months, whereas in Spanish version it is 12 months and those values are not changeable. The minimum length of an accounting period is 1 month. The number of months can be entered manually or with the use of arrows up – down.
• Closing Date − allows for entering precise date of closing of an accounting period. It is used in situations when user wants to enter an accounting period which does not las for a full number of months, but, e.g., for 2 months and 2 days. The date can be entered manually or selected from a built-in calendar. This date is presented in the column To on the list of accounting periods. When adding an accounting period, the system automatically sets Period (in months) to active, whereas Closing Date field cannot be edited. A user can activate them by selecting option Closing Date.
• Closed − this parameter is presented only if a user has granted <<permission to close accounting periods>>. Checking it means that an accounting period is already closed. No ledgers or accounting operations can be added to it, it cannot be modified. An accounting period is not closed automatically after exceeding the closing date. It should be closed by a user.

Detailed description of closing accounting period can be found in article <<CLOSING ACCOUNTING PERIOD>>.

Section Ledgers

• Numeration Only in Ledger – the user abandons the number within the general ledger and the numeration is made only in the ledger. Thanks to that, it is possible to confirm journal entries in particular ledgers. Detailed description can be found in article <<Numeration of journal entries??>>.
• Ledger closing − this parameter is available only if the parameter Numeration Only in Ledger is activated. Detailed description can be found in article Closing ledgers.
• Ledger Numeration − journal entries can be numbered annually or monthly. Detailed description can be found in article <<Numeration of journal entries>>. Monthly type of numbering allows for entering journal entries in a closed month, if confirmation of entries in subsequent month has been already started. Selecting monthly type of numbering results in adding two new segments:
  • Calendar Year − it is necessary due to the unusual accounting period and the necessity of retaining the uniqueness of numbers. Otherwise, it may come to duplication of the same numbers in the same month of the following calendar year.
  • Month
• Default Ledger − ledger selected by a user as default. When adding first accounting period, a predefined ledger is set as default. A user can change it after defining ledgers in the system. A ledger indicated as default is set, by default, when adding an accounting note, manual journal entry or an accounting scheme.

Section Compensating single-sided entries

• Ledger − posting ledger in which compensating single-sided entries are registered
• Posting Date − date with which the single-sided entry was registered in the books. Dates available for selection: Date of the later single-sided entry or System date
• Description − allows for entering an additional description Description is presented in the list of accounting periods.

Current accounting period

After defining parameters on accounting period form, it is possible to save it by clicking on [Save] button placed in Period group of buttons and, at the same time, set is as current accounting period.

If a user saves newly added accounting period and does not indicate it as a current accounting period, he/she can do it later. To do so, it is necessary to select the proper period from the list of accounting periods and select button [Set As Current]. A period set as current is displayed as bold element on the list of accounting periods. In the system, only one current period can be set for a given company and it cannot be a closed accounting period.

Updating accounting objects

When saving an accounting period, the system asks whether a user wants to transfer the chart of accounts, account, numbering schemes, cost allocations, ledgers and accounting schemes from the previous accounting period.

A user can also transfer the above-mentioned objects later, from the previous accounting period, by selecting the buttons listed below from the section Update placed on the list of accounting periods or from the level of the list of particular objects.

• Chart of Accounts − chart of accounts, definitions of cost allocations and numbering schemes are transferred from the previous accounting period
• Ledgers − ledgers are transferred from the previous accounting period
• Ledgers − ledgers are transferred from the previous accounting period. If in a newly added accounting period, there is already a scheme with the same type and symbol as in the previous accounting period, it is not transferred.
• Posting schemes − posting schemes are transferred from the previous accounting period. If in a newly added accounting period, there is already a scheme with the same type and symbol as in the previous accounting period, it is not transferred.

Partial accounting period

The system allows for dividing an accounting period into partial periods by means of the following options:

• [Divide Into Months] −this button automatically divides selected accounting period into partial periods. Periods created as a result of the division are listed chronologically (month by month). On the list of accounting periods, next to the symbol of divided period, a marker appears, which an be used for expanding and collapsing the list of partial periods.
• [Divide Into Quarters] − this button automatically divides selected accounting period into quarters, that is into three-month periods.

Example

Division of an accounting period which lasts e.g. from 01/01/2018 to 6/20/2018:

• Division into monthly partial accounting periods

The system divides the period into six partial accounting periods, five of which will last for one month each one and the sixth period will last for twenty days.

• Division into quarterly partial accounting periods

The system divides the period into two quarters, one of which will last for three months and the second one will last for two months and twenty days.

An accounting period can be added also manually, with the use of the following buttons:

• [Add in Table] (adding accounting period directly on the list)
• [Add Through Form] − these options allow for adding manually any partial period. After selecting an accounting period and clicking on [Add Through Form] button, a form of a partial accounting period opens.

The form of a partial accounting period is composed of the following elements:

• Symbol − mandatory field, allowing for entering up to 50 characters (letters or digits), used for identifying each partial period, e.g. name abbreviation. It mus have a unique value. Symbol is visible only upon expanding the list of partial periods within a given accounting period.

[Alert]It is not possible to add several partial periods with the same symbol within a given company. [/alert]

• Opening Date − allows for entering date of opening of a partial period, that is the date of the beginning of the validity of partial period. The date is visible only upon expanding the list of partial periods within a given accounting period.
• Closing Date − allows for entering date of closing of a partial period, that is the date of the end of the validity of partial period. The date is visible only upon expanding the list of partial periods within a given accounting period.

The dates can be entered manually or selected from a built-in calendar. Dates of validity of partial periods cannot exceed dates of validity of accounting period. The system blocks inserting invalid dates. Date of opening and date of closing of partial periods can “overlap”.

• Description − allows for entering an additional description Description is visible on the list of partial periods in a given accounting period.

Ledgers register chronologically (day after day) events occurred in a given reporting period, according to the order of accounting operations entries. The scope of such a dataset is a continuous
and reliable reflection of correctness and integrity of accounting operations reported in ledgers in a given accounting period.

The system allows for maintaining several ledgers within the same accounting period which register, for example, operations of the same type, e.g. ledger SALES containing journal entries referring to sales only. Each ledger has its own independent numeration.

Journal entries can be entered to a ledger manually or automatically as a result of posting documents or adding opening balance (entries with *OB* symbol in the predefined ledger).

All ledgers of a given accounting period compose a general ledger which contains all journal entries.

In order to define a ledger, from the level of Configuration → Accounting → Accounting Periods, it is necessary to check appropriate accounting period and select button [Add] from the button group Ledgers.

On the right side of the table, in the table Ledgers, a row appears, where it is necessary to enter a unique ledger name and symbol and select button [Save].

The availability of ledgers in centers of a given company can be set from the level of Configuration → Company Structure → Objects Availability. Detailed description of handling of ledgers can be found in article <<Objects availability – objects>>.

Journal entries can be closed:

• For the entire accounting period
• For a partial accounting period to a specified day
• Within particular ledgers

The functionality of closing ledgers becomes available upon selecting the parameter Numeration only in ledger. It is strictly connected with an accounting period.

The parameter Ledger closing is presented in an accounting period form, if an operator has the permission of closing trading periods granted (Configuration → Company Structure → Operator Groups → Other Permissions → Closing of accounting period). If at least one of ledgers is closed, it is not possible to uncheck the parameter.

Ledgers can be closed from two levels:

• Configuration → Accounting Periods→ Accounting Periods → ledger edition

• Accounting → Ledger → Close Ledger

If the parameter Ledger closing is checked, the option [Close Ledger] becomes active in the main menu of the list of journal entries.

Closing journal entries in general ledger can result with status:

• Initially Closed – allows the users with permissions to close accounting periods (?) to add, delete, modify and renumber journal entries within initially closed ledgers. Operator without appropriate permission granted are only able to renumber journal entries and transfer them to the general ledger, as well as make contra entries for them with the same date as the closing date.
• Closed – this status is tantamount to the definitive closing of entries in a given ledger. All operators, regardless of their permissions to close accounting period, have blocked the possibility of adding, modifying, deleting, transferring to general ledger, making contra entries and renumbering of journal entries.

Checking the parameter Ledger closing automatically sets the default status Initially closed, with the possibility of changing to Closed status only.

Closing of an accounting period or of a partial period is superior to closing ledgers. If in a given accounting period, a user selects parameter Closing ledgers, thefunction acts as a definitive closing of all accounting ledgers until the day of closing of the partial period (status Closed of all ledgers). Closing of an accounting period closes all ledgers to the last day of the accounting period.

If there is a ledger which was closed with a date later than the date of closing of the partial period, the closing date will not be set to an earlier date. In such case closing date is not updated.

If parameter Combine trading periods with accounting periods is checked (System → Configuration → Trade), then to be able to close the ledgers, an operator must be granted the permissions to closing of trading periods (Configuration → Company Structure → Operator Groups → Other Permissions → Closing of accounting periods).

Principles of numbering documents in accounting module:

• When adding a new document, option AUTO is displayed in the numerator, in segment Number.

• Upon saving a document or saving it automatically (e.g. upon going to tab Payments in case of VAT invoices), the system assigns a specific number to the document. This is the first free number according to date used in the numerator of a specific document type (VAT documents – registration date, accounting note and journal entry – date of issue).
• It is possible to use a free number by selecting it manually in the numerator, in field with number, but appropriate permissions to use free numbers must be granted to a given customer (Configuration → Company Structure → Operator Groups → Other Permissions: Using of free document number). 

• When editing a document, upon changing the document date or item, e.g. VAT account which directly affects the document number, the system automatically suggests a first free number for the given document date. It is possible to change it, if there are several free numbers available for the given date. A new system number is saved automatically and the previous one is released (it can be used in another document). A user cannot close a document without saving it. If attempted, the following message is displayed: “Unable to close the document. The document must be saved.”
• It is possible to change document number until the document is confirmed.

Configuration of paramerters in the Accounting area

Main accounting parameters can be defined from the level of System → Configuration → Accounting. Accounting parameters set in the system configuration refer to the entire company structure.

General Parameters

• Abbreviated name for debit − allows for defining the name of account’s debit side.
• Abbreviated name for credit − allows for defining the name of account’s credit side.
• Prefix of unconfirmed document symbol − allows for defining a letter which will appear by the name of an unconfirmed document.
• Indicate accounts in journal entry as
  • Appropriate − entries can be added both with and without a contra account
  • Single-sided − entries can be added only on one account side
  • Double-sided − entries can be added only on both account sides
• Negative single-sided entries − after selecting the parameter, the system allows for entering negative single-sided entries in journal entry. It is recommended to uncheck the parameter for companies active on the territory of the United States.
• Reversing entry − when the parameter is checked, when deleting a confirmed journal entry, the system generates single-sided entries amounting to a positive value on opposite sides of a corrected entry. If the parameter is unchecked, the system operates on principle of correcting entry, which means that the system generates correcting single-sided entries amounting to a negative value on the same side of a corrected entry.
• Collective posting − the parameter is available for French and Spanish version of the system. If the parameter is checked, when performing a collective posting, one common journal entry is generated.
• VAT accounts numerations − parameter determining the way ordinal numbers are assigned to documents in VAT accounts (No.). Possible period numeration options are: yearly and monthly.
• Posting scheme symbol for discrepancy − the parameter is available for French and English version of the system. It is used for specifying a posting scheme for discrepancy presented on bank reconciliation form by entering a symbol of <<previously defined scheme.>>
• Posting scheme symbol for bank service charges − the parameter is available for French and English version of the system. It is used for specifying a posting scheme for bank service charges presented on bank reconciliation form by entering a symbol of <<previously defined scheme>>.
• Posting scheme symbol for interest earned − the parameter is available for French and English version of the system. It is used for specifying a posting scheme for earned interest presented on bank reconciliation form by entering a symbol of <<previously defined scheme>>.
• Control cost allocation − this parameter is responsible for the activation of cost allocation control functionalities. In Polish version of the database, the parameter is checked by default. Detailed description of cost allocation control can be found in category <<Cost allocation control>>.
• Generate VAT invoices to invoices issued from receipts  − the parameter is available for Polish version of the system. It determines whether at the moment of confirming an invoice (or its corrections) generated to a receipt, a VAT invoice (or VAT invoice correction) should be created in a VAT sales account.

Accounting Periods

• Maximum length of accounting period − number of months − setting the maximum number of months composing an account period. In Polish and French versions of the application it is 23 months, whereas in Spanish version it is 12 months and those values are not changeable.
• Accounting periods without time gaps − in the French system version, during the creation and conversion of a database, this parameter is checked by default, and it cannot be unchecked. If the parameter is checked:
  • while defining accounting periods, the system verifies the closing date of the previous accounting period, whereas the opening date is set to the day following the closing date
  • when editing accounting periods and attempting to change the closing date, the system verifies whether the next accounting period exists. If the next accounting period is defined, changing of closing date is blocked.

If the parameter is not checked, then when defining accounting periods, it is possible to define any opening date of the next period.

• Only two open accounting periods − in the French system version, this parameter is checked by default, and it cannot be unchecked. If in a database there are more than two accounting periods or open accounting periods are not do not follow one another, it will not be possible to check the parameter. When defining an accounting period:
  • if this parameter is checked, then while defining the accounting periods, the system verifies the number of the open accounting periods. It will not be possible to add a third accounting period if the first period is not confirmed.
  • if the parameter is not checked, then while defining the accounting periods, it will be possible to specify any number of the open accounting periods.

Chart of Accounts

• Currency accounts added as sub-subsidiary accounts − after selecting this option, it is possible to create currency accounts for directory accounts as separate sub-subsidiary accounts. In case a document is posted with the use of a posting scheme, it is necessary to check the parameter Currency posting. The parameter refers also to automatic creation of an account during posting with a posting scheme.

In such case the chart of accounts looks as follows:

If the parameter is unchecked, in the same situation, the chart of accounts looks as below:

• Add general directory accounts − the parameter is available in the German version of the system only. If this option is checked, it is possible to add a general account of directory type.
• Account numeration control
  • Don’t control − disabled account numeration control. During database creation and conversion numeration control is disabled by default.
  • Warn − when saving an account which does not fulfill conditions specified in numeration scheme assigned to it, the system displays appropriate message, but allows for saving such account.
  • Block − the system will not allow for saving an account which does not fulfill conditions specified in numeration scheme assigned to it.
• Present account name in the tooltip as− allows for defining method of presenting the name of the account selected on objects or lists. The system allows for selecting one of the following options:
  • Current account − the name of the current account selected on an object or a list is displayed
  • Full path of account name − a full path of account name, that is the names of all parent accounts in reference to an indicated account is displayed as well as the name of the indicated account beginning from the name of the lowest−level account.

Analytical Description

• Modify in posted documents− activating this parameter allows for changing analytical description in posted documents. The parameter is unchecked by default. A user can check it at any moment during the work with the system.
• Allow for describing items with zero values− activating this parameter allows for saving of analytical description item with zero value. The parameter is unchecked by default. A user can check it at any moment during work with the system.

Differences between intercompany transactions and BPM process <<Generate Opposite Documents for Operations Executed Between Companies within One Structure>>:

• generation of SO and PO can be performed only by means of the standard BPM process
• when handling of intercompany transactions is activated, the process does not generate SO/PO documents
• a PO document is not executed by a POR if the following generation: SO → SOR → POR occured when handling intercompany transaction

• it is not possible to create PORQC → SORQC for SOR/POR and SI/PI documents created by the process − only documents created by the functionality of intercompany tansasctions are handled.

Differences between intercompany transactions and BPM process <<Generate Opposite Documents for Operations Executed Between Companies within One Structure>>:

• generation of SO and PO can be performed only by means of the standard BPM process
• when handling of intercompany transactions is activated, the process does not generate SO/PO documents
• a PO document is not executed by a POR if the following generation: SO → SOR → POR occured when handling intercompany transaction

• it is not possible to create PORQC → SORQC for SOR/POR and SI/PI documents created by the process − only documents created by the functionality of intercompany tansasctions are handled.

In the event of registering a return of a resource created by means of a POR issued to a customer/vendor defined as intercompany vendor and then moved with WM-/WM+ documents, it is possible to create mirrored documents IR- reflecting those returns.

Features of created IR+/IR- documents:

• In the document header, there is Source Number field which is filled in with the number of a WM- document which initiates an intercompany movement
• IR- document is created to the intermediate warehouse in the source company and in the field Customer/Vendor is filled in with the internal customer from the WM+ document
• IR+ document is always created to the intermediate warehouse in the source company and takes on Confirmed status
• features of items in IR+ are transferred directly from the IR- document (purchase/acquisition value, quantity, UOM, features, volume/net weight/gross weight)
• the documents do not have associations on the level of items/subitems
• it is not possible to correct them
• there is no possibility of a direct cancellation of IR+/IR- documents, such a process must by initiated by canceling the WM- which initiates the intercompany transaction

The operation of indirect receipt is performed only in case of registering an intercompany transaction, if:

• an intercompany SOR document has been issued
• in the form of the secondary customer indicated in the SOR, the option of indirect replenishment in intercompany processes is selected
• there is an active intermediate warehouse in the target company

An intermediate warehouse can be used during:

• An intermediate receipt, as:
  • a warehouse in the header of the POR generated from a SOR from another company
  • a warehouse on subitems of a PI which posts a POR generated from a SOR from another company
  • a warehouse in the header of a POR generated from a SOR from another company
  • a source warehouse in a WM- generated from a POR in the path SOR → POR → WM-
  • a warehouse in PI/POR corrections from an intermediate receipt
• An intercompany warehouse movement, as:
  • an intermediate warehouse in a WM- document (to that warehouse will be moved resources, when finishing the circuit of WM documents in the source company)
  • a warehouse in a SOR document generated from an intercompany WM- (resources received by means of an intercompany WM+ document will be released from that warehouse)
  • a warehouse in an IR- document generated from an intercompany WM+ document with checked parameter Process return (resources received with an intercompany WM+ for resources created as a result of the delivery done by means of an IR+ from an internal customer will be released from that warehouse)
  • a warehouse in a SI document generated in the path WM+ → SOR → SI
  • a warehouse in a SIQC/SORQC in an intercompany movement marked as Process return (in the event of company returns, resources will be received in this warehouse)

Defining intermediate warehouses

An intermediate warehouse allows to make full use of the functionality of intercompany transactions in databases with activated FIFO/LIFO method of queuing resources. Such a warehouse can be used in the following documents:

• SI and quantity/value corrections
• SOR and quantity/value corrections
• PI and quantity/value/additional cost corrections
• POR and quantity/value/additional cost corrections
• WM−/WM+
• IR+
• IR−

In order to add an intermediate warehouse, from the level of Main → Warehouses or Warehouse → Warehouse, it is necessary to select button [Add] and option Intermediate.

Use of intermediate warehouses has been described in article <LINK>.

The differences between the form of an intermediate warehouse and the forms of other<< local warehouses>> are as follows:

• the parameter Dedicated for parent company is grayed out. The parameter is checked only if the Main Company has been selected in field Company.
• the parameter Handling of WMS is hidden
• it is not possible to define address data and the forecast coefficient
• there are no tabs: Stock Management, Stock Level Visibility and there are no buttons used for generating documents

Company – field allowing for associating the warehouse with a selected company. The of companies is limited to companies with activated handling of intercompany transactions. This field is available for editing after the warehouse form is saved for the first time.

Features of the intermediate warehouse:

• only one intermediate warehouse can be assigned to each company
• it becomes automatically available defined within the company to which it belongs (it is not visible in Object Availability)
• it cannot be deactivated

Parameter Replenish in intercompany process in local warehouses

Replenish in intercompany process – field available in the headers of local warehouses in companies/centers handling intercompany transactions as Customers, in databases with FIFO/LIFO method of queuing resources. A user can select one of the following options:

• Direct (default value) − in a process of intercompany transaction, a merchandise is received with the omission of the intermediate warehouse (e.g. SOR → POR)
• Indirect − in a process of intercompany transaction, a merchandise is received with the use of indirect warehouses (e.g. SOR → POR → WM−/+)

 Changes in WM−/+ document

In databases with FIFO/LIFO method of queuing resources, in the forms of WM−/+ issued in a company with activated intercompany transactions and with shared warehouses of other companies, additional fields are available:

• Intermediate Warehouse − field completed automatically with the name of the intermediate warehouse, if a warehouse which belongs to another company was selected as the target warehouse in the document. It is a warehouse from which the resources are:
  • Moved during an operation within one company (WM+)
  • Released (SOR/PORQC/IR−)
• Internal Customer − presents the name of a customer associated with the company to which the target warehouse is assigned. The field is visible only in these documents, in which the target warehouse is a warehouse which belongs to another company.
• Intercompany Transaction − parameter not subject to edition, it is automatically checked if a WM− initiates an intercompany transaction. The field is visible only in these documents, in which the target warehouse is a warehouse which belongs to another company.
• Process return − depending on the value of the parameter:
  • from the WM+ can be created PIQC/PORQC/IR− (and SIQC/SORQC/IR+ in the opposite company) − parameter checked
  • a SOR is generated from the WM+ − parameter unchecked

• Target Warehouse − warehouse to which the documents in the opposite company will be issued
• Vendor’s Warehouse − name of the warehouse from which resources have been released in another company:
  • In the path: SOR → POR → WM−/WM+ it is the warehouse from which resources have been released with the use of the SOR document
  • In the path: WM−1/WM+ → PORQC/SOR/IR− → SORQC/POR/IR+ → WM−/WM+ it is the source warehouse indicated in the WM−1

Canceling documents involved in intercompany transactions should begin from the side of opposite documents.

In companies with activated handling of intercompany transactions, there is a blockade of:

• generating POR from PI if the invoice is an opposite document to SI. In such a case, it is possible to create a PO receipt only on the basis of a realase of resources by means of the source SI document.
• generating PI from POR if POR was automatically created to a SOR document. In such a case, it is possible to create an invoice for the POR document only on the basis of the trade document issued to the source SOR document.
• adding a POR document, in case the vendor selected in a document is an internal customer/vendor and the comany to which they are assigned is defined as Vendor, whereas the company in which te document is being issued is defined as Customer. In such a case it possible to issue a POR only on the basis of a SOR document in the vendor’s company.
• adding a PI document, in case the vendor selected in a document is an internal customer/vendor and the comany to which they are assigned is defined as Vendor, whereas the company in which te document is being issued is defined as Customer. In such a case it possible to issue a PI only on the basis of a SI document in the vendor’s company.
• issuing a VAT correction to a soruce document to which an opposite document has been generated
• issuing opposite documents to documents for released items containing sets with parameters Retrieve elements onto document checked
• issuing opposite documents, if the source company does not have access to the objects used in the source document (customer/vendor, item, warehouse) or the operator does not have permissions to log-in to the target center.

An opposite document is generated automatically at the moment of confirming the source document. If an error occurs during the creation of a document, its content is presented in an appropriate message and the confirmation of the source document gets withdrawn.

• Vendor/Secondary Vendor in a PI/POR document is set on the basis of the center being the owner of the source document.
• PI/POR documents are generated to a warehouse set as Customer’s Warehouse in the source document.
• The total/subtotal value or discounts defined in the source document are mantained in documents generated during an intercompany transaction.
• In documents generated during an intercompany transaction, the value in a system currency is calculated according to the exchange rate of the document currency to the system currency of the target comapny. Features of an exchange rate (type, date type, date) in PI/POR are set according to the definition of the document type in a given center, whereas in corrections – according to the settings of corrected documents.
• As the price type in documents for received items created from documents for released items, the type associated with the customer/vendor for which the document is being issued, is set. If such an association is not dedined, the default purchase price types retrieved.
• In case the group of VAT rates of the source company is different then the one assigned to the target company, the value of VAT Rates in the header of the source document, is verified:
  • For VAT Rates: National – the possibility of creating an opposite document is blocked
  • Export – an opposite document with VAT rates available for the target company is created. The generation will be completed with success only if total and subtotal values in both documents are compatible. Otherwise, the process will be interrupted and an appropriate message will be displayed.

The table below presents the source of completing fields in opposite documents:

Feature	PI	POR	SORQC	PIQC/PIVC/PORVC
Subtotal/Total amount	Value in document currency from SI	Value in document currency from SOR	Value in document currency from POR corrections
Reference number	SI number	SOR number	POR correction number	SI/SOR correction number
Date of issue	Date of issue from SI	Date of issue from SOR	Date of issue from POR correction	Date of issue from SI/SOR correction
Date of receipt	Current date set automatically	Current date set automatically	-	Current date set automatically
Date of purchase	Date of sale from SI	-	-	-
Date of correction	-	-	POR correction date	SI/SOR correction date
Date of receipt	-	Current date set automatically	-	-
Reason for correction	-	-	Reason for correction from POR	Reason for correction from SI/SOR
Processing priority	-	Standard behavior	Standard behavior	Standard behavior
Payment parameters (payment method, date, number of days, EOM, number of days EOM)	Payment parameters from the source SI	-	SOR corrections: From the setting on customer/vendor form	PI corrections: Payment parameters of the source SI correction POR corrections - not applicable
Currency	SI currency	SOR currency	POR correction currency	SI/SOR correction currency
Transaction type	Transaction type from SI	Transaction type from SOR	Transaction type from POR correction	Transaction type from SI/SOR correction
Reason for tax exemption	Reason from SI	-	-	PI corrections: reason from PI document
Delivery method	Delivery method from SI	Delivery method from SOR	Delivery method from POR correction	Delivery method from SI/SOR correction
VAT direction	VAT direction from SI document	VAT direction from SOR document	Vat direction from POR correction	VAT direction from SI/SOR correction
VAT aggregation	Parameter value from SI	Parameter value from SOR	Parameter value from POR correction	Parameter value from SI/SOR correction
Reverse charge	Parameter value from SI	Parameter value from SOR	SOR source document	PI/POR source document
VAT Account	According to the settings of the owner of the target document
Owner	Center/company selected in the definition of company/center, in the tab Intercompany transactions. In case option According to the customer’s/vendor’s center, the following centers can be set as the owner: • customer’s center in case only the customer is an internal customer or both the customer and the secondary customer are internal customers assigned different companies • secondary customer’s center in case the customer and the secondary customer are internal customers assigned different companies
Handled By	Employee of the operator who initiates the transaction

The scheme below presents identification of an intercompany transaction:

Customer’s Warehouse – field available in the header of SI and SOR documents It allows for selecting a local warehouse to which an opposite document will be generated.

By default, the field is filled in by the default warehouse of:

• from the customer’s center, in case
  • only the customer selected in the document is an internal customer
  • both the customer and the secondary customer are internal customers and the secondary customer is assigned to a different company than the customer
• from the secondary customer ‘s center, when both the customer and the secondary customer are internal customers assigned to the same company.

Vendor’s Warehouse – field available in the header of PI and POR documents generated from SI/SOR. It presents the name of the warehouse to which the associated opposite document (source document) has been issued.

By means of intercompany transactions it is possible to automate registering of business transactions taking place between companes, in case if e.g. one of them is engaged in production activities and the second one in distribution activities. Such a path begins with a sales order document which reflects the registration of a customer order.

In order to activate the functionality of intercompany transactions, from the level of Configuration → Company Structure → edition of selected center of Company type, in field Intercompany Transactions, it is necessary to define the role of a given company in the organization:

• Vendor
• Customer
• Vendor and Customer

In the forms of a Company participating in international transactions, there is an additional tab Inctercompany Transactions. It contains the following columns:

• Process – column presenting paths of possible generations whose quantity depends on the function hold by a given company: For a Customer these are as follows:
  • SO Release – PO Receipt
  • Sales Invoice – Purchase Ivoice
  • Sales Invoice Quantity Correction – Purchase Invoice Quantity Correction

For a Vendor it is as follows:

• • PO Receipt Quantity Correction – SO Release Quantity Correction
• Owner – allows for indicating a center within which an opposite document will be automatically created. The following options are available for selection:
  • According to the customer’s/vendor’s center – deafult value, the owner of an opposite document is a center associated with the Secondary Customer indicated in the source document.
  • Selected company/center with activated intercompany transactions – an opposite document will be created within selected unit of company structure, regardless of the association between the center and the secondary customer in the source document.

[hint] An association with a customer/vendor can be also added from the level of the forms of centers subordinated to a company with activated intercompany transactions <LINK>. Thanks to that, it is possible to specify center in which an opposite document should be generated. [/hint]

Returns of goods in consignment

The process of consignment sale anticipates returns of goods, which failed to be sold, back to their vendors. The period in which goods can be returned as well as the quantity of goods subject to be returned depend on an agreement between the parties. Arrangements between parties can be registered on the form of a given customer/vendor, in tab Consignment.

Consignment warehouse of Customer’s type

Return from a customer’s consignment warehouse is executed by WM-/WM+ documents. If within the period of time set forth in the contract a customer has not sold the entire lot placed in the secondary customer’s consignment warehouse it can return the remaining part.

Depending from which warehouse resources in a secondary customer’s consignment warehouse originate, in WM- and WM+ documents the target warehouse will be a consignment warehouse of Own type – or a local warehouse and the source warehouse – the secondary customer’s consignment warehouse.

Returned resources can be only moved to a warehouse from which they have been taken to a secondary customer’s consignment warehouse. In a case of returning resources to a local warehouse it is not important if it is the same

local warehouse or another local warehouse – it only needs to be a local warehouse. Original resources coming from a consignment warehouse of Own type have to be returned to the same warehouse.

Own consignment warehouse

In the situation when a customer did not sell in full the goods received at an own consignment warehouse and arranged with a vendor that the unsold goods would be returned, such operation can be registered with a PORQC or IR- document, depending on the moment of registering the return

A PORQC document can be issued only prior to making a payment to vendor for part of the goods that have already been sold.

If payment is made for the goods sold, return of the remaining goods can be registered with an IR- document.

The goods are not included in a CSR document when making subsequent payments to the vendor.

Local warehouse

If goods were delivered, in the process of consignment sale, to a local warehouse from an own consignment warehouse, such goods cannot be returned. This type of operation is tantamount to the purchase of goods from this vendor.

Registration of a PO document is used when a customer places an order at a vandor for a consignment item, which as a result of the execution of the order is received in its own consignment warehouse.

It is not possible to generate a PI from a purchase order which contains subitems issued to a consignment warehouse It is possible to generate a POR document which will receive a resource in a warehouse.

The functionality of generating a warehouse movement from an order is used whereby a customer orders consignment items and the order is executed through a movement of the ordered item to its consignment warehouse (the customer’s consignment warehouse).

In order to generate a WM- from a SO, in the SO list a user should check the order or several orders and select button [WM-] in the main menu from the group of buttons Generation.

Fractures of generated WM- document:

• the document is added with Unconfirmed status
• If the resources in a SO document are retrieved from one warehouse, one WM- document will be generated, for which the source warehouse is the warehouse from the subitems of the SO document, and the target warehouse – the customer’s consignment warehouse to which the customer from the SO is assigned.
• If the resources in a SO document are retrieved from more than one warehouse, a list of warehouses, which appear in the subitems of the SO, is displayed with the possibility of selecting one or several warehouses. After selecting a warehouse/warehouses, as many WM- documents as the number of selected warehouses are generated.
• The number of items in the document is subject to edition.
• After canceling or deleting a WM- document generated from a SO, the quantity of items executed in this WM- document will be made available again for execution in the SO.

In the case of AVCO queuing method:

• on a WM- document, as the target warehouse, it is possible to indicate a consignment warehouse of Own type associated with a customer/vendor.
• after adding the WM- document to a CSR document it is possible to decrease the quantity. Such a WM- document can be added to another CSR document with quantity decreased by quantities already included in other CSR documents.

Purchase invoice, receipt corrections and update of purchase value for AVCO method

A purchase invoice for consignment items, received in a warehouse by means of a POR, is not generated directly from this POR but from a CSR document issued to a vendor from whom we have received the item. A vendor, after receiving the CSR, generates a SI, whose counterpart at the customer’s will be a purchase invoice.

Such an invoice contains all the items from the source SCR in the identical quantities. It is issued to the vendor/secondary vendor, whose item appeared in the CSR.

Generating a PI

A PI is generated from CSR according to standard rules valid for FIFO/LIFO methods.

Generating a POR

POR document is associated with an invoice according to the following rules:

• all POR documents are searched, which are issued in the same currency with the same warehouse and include the same items/lots as PI
• according to settings on warehouse form, POR documents will be sorted according to the selected settings. More information regarding the order og associating PI with POR can be found in article Configuration
• the first document from the POR list filtered according to the above criteria is verified
• the first item included in such POR is verified (items are selected according to number in column No. on a document)
• association of a given item with PI document is verified in case if
  • quantity of the item is not associated with the invoice in full – association for the remaining quantity not associated with invoice is created
  • quantity of the item is associated with invoice in full – the item is omitted and the system verifies another item

Receipt correction – PORVC

When confirming a PI document generated from CSR for own consignment warehouse, the system checks price in items of the PI against price in items of associated POR documents:

• if price in items of POR documents associated with an item of PI document is the same, no additional document is generated
• if price in an item of POR document associated with item of PI is different, then when confirming the PI, PORVC document is generated to the associated POR, in which price after correction will equal price in the PI item

Cost corrections and update of resource values in a warehouse

During update of resource values in a warehouse, it is verified if the resources are available and in case if:

• rsources are available – upon generating PORVC, the system corrects value of a given resource in a warehouse by values resulting from PORVC
• resources are not available – upon generating PORVC, the system generates CC document to it

Due to their particularities, the differences between methods of queuing resources affect the way of executing stages of the consignment process.

In the case of FIFO/LIFO queuing methods:

the system does not take into account documents which have already been added by means of another CSR (both confirmed and unconfirmed), SOR documents which have been corrected in full and WM- associated with SORQC.

Purchase invoice, receipt corrections and update of purchase value for FIFO/LIFO method