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Balances in Companies 'Financial Statements'

Table of Contents

1 Account balances (KTOSAL)

1.1 Brief description (KTOSAL)

The application KTOSAL shows the respective current overview of the account balances for one or several companies or divisions for the select period and fact. The record-by-record processing of individual account balances is possible both via the individual record application KTOSALE and via the application I-KTOSAL for form, complete and rapid entry. In addition, KTOSAL itself offers a function for rapid entry.

Account balances are managed dependently of the chart of account code for the fact at the level of

  • Company chart of accounts or
  • Consolidated charts of accounts depending on different legal standards, as HGB, IFRS, etc.

Company charts of accounts are used to serve the relevant data from the reconciliation of totals and balances for the individual companies or divisions from the respective financial accounting systems. The consolidated account balances are served from the respective financial statements (non-) adjusted for uniform group accounting of the individual group companies or provided by re-keying company account balances to consolidated accounts using the <GESABV> application.

In order to automatically take over account balances from the respective financial accounting system or via IDL KonsisConnector/IDL Konsis import, the corresponding subsequent applications are used in <IMPORT>. In addition, the application consolidated data exchange <KONDAT> can exchange account balances between two IDL Konsis installations. Users can view all of the account balances taken over in this manner and, if necessary or permissible, still change these.

1.2 Account balance overview (KTOSAL/VERARB/EA)

As part of the automatic transfer of data, balances are automatically reviewed for credit/debit equality. In order to ascertain whether there are discrepancies in the balances, the EA (single-entity financial statements monitor) must be called up

Figure: Transfer status of account balances in EA

In the event of an error (see the column Messages and MessagesKw) the following options are available:

Manual correction of the erroneous balance directly in KTOSAL

  • via action = modify, if amount is wrong
  • via action = insert, for example if the profit/loss carryforward account is missing
  • via action = delete for new inclusion of the corrected account balances via IMPORT (Note: after prior deletion of the original account balances). Important: Upon deletion, as a rule all IC balances are also deleted.

1.3 Actions

Figure: The application KTOSAL and its processing opportunities (actions)

  • <Edit data> branch into the individual record application <KTOSALE> as a standard feature.
  • The action <Mass copy> allows bulk copying of account balances to other keys (company, division, period, fact). This action requires the chart of accounts and national currency in the source and target keys to be identical. During bulk coping, users must ensure that no corresponding account balances have yet been stored under the target keys. In the event of an error, a message is generated and the entire copying process is not conducted.
  • The action <Accounts> branches off in the overview for the master account <KTO>, where it shows the master account turnover for the marked rows.
  • The action < IC-account balances >ICKTOSAL, <Controlling balances>(CNTSAL), <Fixed assets transaction> (ANLBEW), <Capital transactions>(KAPBEW),<Provision transactions> (RUEBEW), <Shareholding/participations>(GESGES),<Development transactions>(SPIBEW) and <Inventories IC stocks> (ICBEW) branch off in the respective overview for details for the accounts in the marked rows. These actions are only allowed if the respective details for the account are permissible in line with its account code or if the controlling balances are permissible in line with the entry in FAC.
  • <Postings> branch off in the posting overview <BOOK> to show the postings in the respective account to the same fact.
  • The action <Company processing controls> (VERAB) can be used to view which records in the table <VERARB> are defined for the company and the division for the marked row(s).
  • The action <Account balances-origin list> (KTOHER) is used to reach the overview which shows the composition of the current balance from the balances and postings in the origin fact.
  • The action <Delete account-balances> (LOEKTOSAL) allows all account balances for a company to be deleted (depending on the entry in the header for one or for all divisions). In this case, the company must be clearly stated. This deletion is, above all, faster than deletion by marking all rows and using the action <Delete>.

1.4 Opportunities for sorting and totaling

Sorting for select data can be controlled as follows via entries in the input field "SortOption":

GK

  • Sorting in the order company, division account.
  • A total bloc (see below) is generated per company and division.

GZ

  • Sorting in the order company, division, allocated group account, account.
  • A total row is generated for each allocated group account.
  • A total bloc (see below) is generated per company and division.

KG

  • Sorting in the order account, company, division
  • If the company or division are not clearly stated, a total row is generated for each account.
  • Only one total block (see below) is generated for all data selected.

VG

  • Sorting in the order aggregation account, company, division, account.
  • During this process, only balances for accounts are shown that are allocated to their own aggregation account.
  • An interim total is generated for each aggregation account.
  • Only one total block (see below) is generated for all data selected.

ZG

  • Sorting in the order allocated group account, company, division, account.
  • A interim total is generated for each group account.
  • Finally, the balances are generated for which the account is not allocated to a group account.
  • Only one total block (see below) is generated for all data selected.
  • The reconciliation totals for each group account do not take into account any entries in the fields aggregation and acceptance account at a company and group account level.
  • If users wish to obtain a full list of all accounts with the respective allocations to group accounts, they should use the KTO application.

1.5 Checking routines

TOTAL BLOCKS

One or several total blocks are generated for the selected and shown data. These total the account balances for each balance sheet+p/l-code. The total block has the following structure:

  • Total assets (balance sheet+p/l-code = 1)
  • Total equity and liabilities (balance sheet+p/l-code = 2)
  • Total assets ? total equity and liabilities = balance sheet net income
  • Total income (balance sheet+p/l-code = 3)
  • Total expenses (balance sheet+p/l-code = 4)
  • Total income and total expenses = P+L net income
  • Balance sheet net income and P+L net income (only if not equal to 0.00).

This total block is generated in any case at the end of the shown table. For certain sorting options, an additional total block per company/division is generated (see above). The total blocks can be used to identify the consistency of the data.

The total block is generally calculated in all currencies (national, group and parallel currencies). If a selection is made for several companies with different national currencies, the overall total block is not calculated in national currency.

If the data quantity shown is restricted by additional selections such that the calculated net income for the year cannot be identical, the total block is still issued in spite of this. In addition, the message "partial quantity ?" appears in the footer.

AUTOMATIC SAMPLING OF ACCOUNT BALANCES

Account balances are sampled for all selected companies and divisions independently of the calculation of total blocks, and thus independently of additional selections. In addition to sampling of annual net income, a review is conducted to ascertain whether data is present for several charts of accounts, and if a precisely one valid results account (account code 1 = 'E') is defined in the chart of accounts. The ascertained balance sheet net income is written to the identified results account as an additional balance record in the database, for profits as a credit, for losses as a debit. All of the errors ascertained are listed in the message window. Users should print this out to work through the errors.

Errors are also stored in the database for each company and division via a message in the corresponding record in the application <VERARB>. Based on this information, if required an error message is shown in the header for the <KTOSAL> application, which is also included in the printout. The report in the VERARB record is also definitive for the color of the status cell for account balances in the single-entity financial statements monitor (EA).

As long as the status of the account balances is incorrect, further processing of account balances may be blocked for subsequent applications (e.g., fact carryforward, currency conversion).

Depending on the information for the fact (FAC), test totals are also calculated for each company and division, and entered in the respective VERARB record.

During initial sampling and set-up for a VERARB record the currency codes for national, group and parallel currencies are also identified and entered in the VERARB record. During this process, the national currency is calculated from the master company (GES). Group and parallel currencies are taken from the master group (KTK) if a group/sub-group is entered, otherwise they are taken from the user's pre-selection (USE).

Abbildung: Errormessage in KTOSAL and VERARB

DEBTORS WITH CREDITS/CREDITORS WITH DEBITS

Additional recommended test selections for debtors with credits and creditors with debits, in order to initiate reclassifications if required:

  • Selection with balance sheet/P+L code = 1 and debit/credit code = C
  • Selection with balance sheet/P+L code = 2 and debit/credit code = D

2 Account balances-origin list (KTOHER)

2.1 Brief description

In the application KTOHER the proof of the account balances origin is archived on group level. Necessary for it is, that the flag <KTOHER> is set in this data type (in application <FAC>). (see figure)

Figure: Flag in FAC

This makes sense when changing from company level to group level. The overview <KTOHER> shows of which account balances of the company chart of account the balances consist on the group chart of account. The announced data can be delimited to certain group accounts, group cost centres and positions. The data in this table are base for an origin report (report option H for company reports).

One can branch in different applications over the action menu.

Figure: Branching possibilities in KTOHER

2.2 Special features

Deleting function out of the EA monitor: "Delete Balances origin list" can be called out of the EA monitor and therefore be executed at the same time over several companies also.

Figure: Deleting out of EA monitor

3 IC-account balances (ICKTOSAL)

3.1 Short description (ICKTOSAL)

In order to make an automatic consolidation of debts in IDL Konsis, IC accounts and IC account balances must be available. The application ICKTOSAL shows the current view for one or more companies or groups for the chosen fact and period.

Starting the menu via the account balances KTOSAL (with the context menu or with double click on account flag 1) you directly receive the details for the marked account.

3.2 Special selections

The overview shows all recorded IC account balances which can be sorted and selected with the common possibilities. Additionally there are some special sort options available.

The analysis of residual balances:

Generally it is sufficient to make an entry of '*' in the field 'voucher group' to show all IC account balances which are not cleared by the debts or income/expense consolidation. If the group is separated in several levels, however, this entry is not sufficient if the analysis ought to show which balances were not cleared in a subgroup. In this case there are several possibilities:

IC-SelectOption 'RW'
This selection shows all data which have no entry in the field 'Voucher group' or where the voucher group does not suit to the selected group and is not included in any sub group.
IC-SelectOption 'RI' = residual balances internal-
Shows the residual values with companies within the subgroup, i.e. this option selects those data which have no entry in the field 'Voucher group' and where the IC company is included in the selected group.
IC SelectOption 'RE' = residual balances external-
Shows the residual balances with companies outside the subgroup, e.g. this option selects those data which have no entry in the field 'Voucher group' and where the IC company is not included in the selected group. Additionally this selection shows all data where the 'Voucher group' does not suit to the selected group and is not included in a subgroup.

In addition to the IC-SelectOption, the entry of a fact, a period, a group and of '*' in the field 'Voucher group' is necessary.

Selection of company-pairs:

This selection is automatically provided if you switch from the IC-clearing list KGESGES to ICKTOSAL. This selection shows the balances and differences of company pairs one after another. Additionally to fact, period and SortOption, entries in the following fields are necessary:

Company, possibly business unit, IC-company, possibly IC-business unit and 'SK' or 'AE' in IC-SelectOption

If the local amounts have not been conversed to group amounts yet, an implicit conversion is done. That means the conversion is only done with the period-end rate (balance sheet and P&L) and the amounts are only shown and not saved. The conversion parameters (WUM) and the conversion rules (KTOUAW) are not read. The priority in which the rates in WKZWKA are taken is 'E'-> 'R' -> 'M'. If no rates are defined you receive an error message.

If the selection is done on a company fact the chart of accounts are shown as well as it is possible to have different ones.

In this selection it is not allowed to reduce the data on a special account as the data do not inevitably suit to another.

With each start of the overview the programme checks the consistency of the IC account balances with the account balances on all accounts with account flag 1 = I. The check sums are shown in a separate line below the chart. Differences per account are shown in a separate panel which can be printed.

The user will be informed about these inconsistencies until the details are correct. When the data are reduced by certain selections, this check routine is stopped except when selecting a special account.

3.3 Single record menu

Generally, IC-account balances are imported automatically by an interface to the accounting system or via an Excel edit form. If IC-account balances have to be recorded manually or if existing data have to be edited, this has to be done via the single record menu ICKTOSALE, which can be reached via the action menu in the overview. The Key fields period, fact and company must be definite before switching to ICKTOSALE and cannot be changed in the single record.

Special fields:

Account
The first field to make an entry is account. IC-account balances only can be recorded for accounts with account flag 1=I. Only those are shown in the pull-down menu. The appropriate chart of account is already fixed by the chosen fact and company and is only displayed.
IC company
The most important statement in the IC account balances is the IC company the amount is allocated to. The pull-down menu shows all companies recorded in the application GES.
Amount transaction currency
Especially for business relations to foreign currency companies it is advisable to work with the transaction currency in IC account balances. If the amounts in transaction currency match, a difference in group currency will be automatically eliminated as currency conversion difference by the debt consolidation.

3.4 Further actions

  • Via the action Mass Copy selected lines can be copied to another company, fact or period under the condition, that chart of account and local currency according to fact and company are the same.
  • If IC account balances are recorded with a controlling object it is possible to generate controlling balances from them via the global action Create controlling balances out of IC-balances (only with I or incl. J-accounts)
  • Follow-up applications are BUCH, KONBUCH, KTOSAL, KAPBEW, RUEBEW, SPIBEW, ANLBEW and VERARB.

4 Controlling balances (CNTSAL)

4.1 Brief description (CNTSAL)

When called up directly, the application CNTSAL shows the respective current overview of all account/cost center balances for one or more companies or divisions for the respective selected fact and current period.

In contrast, the application CNTSALE is used for record-by-record processing of the individual account/account balances and can only be reached via the application CNTSAL.

In addition to the financial statement data from the balance of totals and balances for the individual companies or divisions, a further breakdown by cost centers/cost areas can be undertaken here for all cost/controlling accounts.

When the application is called up directly, the user must decide whether data is to be shown in the standard sorting order by cost center numbers, or for coordination purposes by account numbers; and if both are to be shown in each case with interim totals.

Figure: The application CNTSAL

This overview can be called up as follows:

  • Adjustments are made from the menu tree or directly using the short name CNTSAL SortOption=GK, but only executed after <Update>.
  • Adjustments are made via menu item Action, cost center balances from KTOSAL SortOption=GK, the specific breakdown for the respective selected account or for all accounts for the transferred item/aggregation is performed immediately
  • Adjustments are made via subsequent processing from IMPORT and GEABV and via the menu Action cost center balances from GES, SortOption=GK, a full display of the transferred key fields Co. No., Business Unit, Current Period and Fact;

For the automated transfer of account/cost center balances, users use the corresponding batch transfer applications including online correction process.

Users can also view all of the batch-transferred account/cost center balances in this application and, if necessary or permissible, still change these as described above.

If a batch data transfer has to be repeated again for whatever reason with the correct data, the incorrect data has to be deleted using the action <Delete> in order to allow repeat input.

As a rule, it is possible to prohibit any subsequent changes to the balances for all companies using authorization protection.

Review mechanisms: The following is reviewed for cost center balances:

  • Are any cost center balances available at all
  • Are ACCOUNT balances available for the evaluation group (fields highlighted in yellow)
  • Do the available cost center balances clearly fit in with the allocated chart of accounts AND to an allocated cost center plan
  • Whether each controlling account corresponds with the sum of the cost center balances with a real value (not equal to 0)

In the event of an error, an error message is shown in the display panel, and the checkpoint CNTSAL in the VERARB application includes an error code and an error reference.

4.2 Special features in CNTSAL

The following special features are implemented in the CNTSAL application:

  • Call-ups are made not only for all GES/UBR keys for which data is shown, but also for those with a KTOSAL checkpoint which does not show the message KON0036 (no data available). If required, the message KON0036 is generated in the message panel, and written in the CNTSAL checkpoint message. This solution corresponds with the fact that the account balances for this GES/UBR key are included in the control total.
  • The call-up is made for all sort options, i.e., also if sorting is not performed using GES/UBR.
  • The call-up is not performed when partial quantities are selected, as otherwise messages would be generated for accounts not shown. Exception: Call-ups are always performed after bulk-deletion, so that the message is corrected in the checkpoint if necessary.
  • A special call-up for bulk copying is not performed, as this would be a duplicate.
  • However, sampling is only performed automatically during subsequent reading of the copied data for display if the selection was not made for partial quantities.

4.3 Checking routines

For each complete call-up of the overview, initially a control calculation is performed between the selected account/cost center balances and the corresponding account balances with account code 2=C. If an error is ascertained, the user receives a corresponding notice in the message row and on every printed page between the header and the column titles.

Figure: Error message for inconsistency between KTOSAL and CNTSAL

If a restriction is imposed for BalanceSheet and P+L Code(both possible), D/C-Flag, AccFlag1 CostCentreFlag1 and CharAcc+Acc, this control calculation is turned off and replaced by a special message for partial quantity selection (TM).

If a balance is only to be reposted between two cost centers, if required it may be necessary to input an account balance record with a value of 0.00. Users are made aware of this error situation when performing a complete call-up until the balances correspond.

4.4 Opportunities for sorting and totaling

Figure: Sorting options in CNTSAL

The reconciliation totals for each group account do not take into account any entries in the fields aggregation and acceptance account at a company and group account level. As a result, the following information is also shown/printed in the interim total row from the respective group account:

  • BS+PL Code, AccFlag1+2
  • For IC co
  • Aggregation and choice account

If users wish to obtain a full list of all accounts with their allocations to group accounts, they should use the KTO application.

4.5 Row actions

Figure: Row actions

At least one row must be marked so that IDL Konsis can branch to the following applications:

  • CNT (cost centres)
  • KTO (accounts)
  • KTOSAL (account balances)
  • ICKTOSAL (IC-account balances)
  • VERARB (pocessing control overview)
  • CNTHER (controlling balances-origin list)

The application <Generate KTOSAL from CNTSAL> is a global application and can be called up without marking one or several.

4.6 Header actions

Figure: Header actions

The following functions are supported via action call-up in the application:

<Edit data>, <Delete> , <Mass copy>

Note:<Delete> deletes all previously selected/displayed cost center balances in a single step. Deletion can, for example, be necessary if a batch transfer has to be repeated with corrected data for whatever reason.

4.7 Individual record processing

<CNTSALE> is used for record-by-record processing of cost/controlling balances. This application can only be called up via the target action <CNTSAL>, one or several records can be processed and branch back there again. The short-name jump is also blocked. This ensures that all of the input made here is reviewed via the control calculation in <CNTSAL>.

At a company level, the cost center plan can be split from the chart of accounts, i.e., it is possible to make the chart of accounts/cost center plan equal at a company level; at a group level cost centers are to be allocated to the group chart of accounts.

When inputting negative figures, a minus sign is eliminated at the same time as reversing the credit/debit code according to KTO in line with the batch transfer functions, i.e., the following are set automatically:

  • bei BS+PL Code 1, 4, 6 und 9 in Credit
  • bei BS+PL Code 2, 3, 7 und 8 in Debit

irrespective of whether an additional Credit/Debit entry was made in the balance record.

Account balances on statistical mass accounts (BS+PL Code 5) are always generated without debit credit flag even if controlling balances are provided with debit credit flags.

4.8 Processing notes

If a GES only supplies CNT balances, i.e., if NO account balances are available, account balances are calculated by totaling the cost center balances to a single account. If account balances are already available, the user is asked via a warning if these should be deleted in advance, or if processing should be cancelled. As only P+L balances are generated in this manner, users have to enter corresponding balance sheet balances for correct account balances. This is not done automatically.

5 Controlling balances origin list (CNTHER)- (optional)

5.1 Brief description (CNTHER)

Image: Application menu

In the application <CNTHER> the proof of the account balances origin is archived on group level. Prerequisite for it is, that the flag <CNTHER> is set in this data type (in application <FAC>).

This makes sense when changing from company level to group level. The overview <CNTHER> shows of which account balances of the company chart of account the balances consist on the group chart of account. The announced data can be delimited to certain group accounts, group cost centres and positions. The data in this table are base for an origin report (report option H for company reports).

Among other things one can branch in the account balances over the action menu.

Published:

Balances in Companies 'Financial Statements'

Table of Contents

1 Account balances (KTOSAL)

1.1 Brief description (KTOSAL)

The application KTOSAL shows the respective current overview of the account balances for one or several companies or divisions for the select period and fact. The record-by-record processing of individual account balances is possible both via the individual record application KTOSALE and via the application I-KTOSAL for form, complete and rapid entry. In addition, KTOSAL itself offers a function for rapid entry.

Account balances are managed dependently of the chart of account code for the fact at the level of

  • Company chart of accounts or
  • Consolidated charts of accounts depending on different legal standards, as HGB, IFRS, etc.

Company charts of accounts are used to serve the relevant data from the reconciliation of totals and balances for the individual companies or divisions from the respective financial accounting systems. The consolidated account balances are served from the respective financial statements (non-) adjusted for uniform group accounting of the individual group companies or provided by re-keying company account balances to consolidated accounts using the <GESABV> application.

In order to automatically take over account balances from the respective financial accounting system or via IDL KonsisConnector/IDL Konsis import, the corresponding subsequent applications are used in <IMPORT>. In addition, the application consolidated data exchange <KONDAT> can exchange account balances between two IDL Konsis installations. Users can view all of the account balances taken over in this manner and, if necessary or permissible, still change these.

1.2 Account balance overview (KTOSAL/VERARB/EA)

As part of the automatic transfer of data, balances are automatically reviewed for credit/debit equality. In order to ascertain whether there are discrepancies in the balances, the EA (single-entity financial statements monitor) must be called up

Figure: Transfer status of account balances in EA

In the event of an error (see the column Messages and MessagesKw) the following options are available:

Manual correction of the erroneous balance directly in KTOSAL

  • via action = modify, if amount is wrong
  • via action = insert, for example if the profit/loss carryforward account is missing
  • via action = delete for new inclusion of the corrected account balances via IMPORT (Note: after prior deletion of the original account balances). Important: Upon deletion, as a rule all IC balances are also deleted.

1.3 Actions

Figure: The application KTOSAL and its processing opportunities (actions)

  • <Edit data> branch into the individual record application <KTOSALE> as a standard feature.
  • The action <Mass copy> allows bulk copying of account balances to other keys (company, division, period, fact). This action requires the chart of accounts and national currency in the source and target keys to be identical. During bulk coping, users must ensure that no corresponding account balances have yet been stored under the target keys. In the event of an error, a message is generated and the entire copying process is not conducted.
  • The action <Accounts> branches off in the overview for the master account <KTO>, where it shows the master account turnover for the marked rows.
  • The action < IC-account balances >ICKTOSAL, <Controlling balances>(CNTSAL), <Fixed assets transaction> (ANLBEW), <Capital transactions>(KAPBEW),<Provision transactions> (RUEBEW), <Shareholding/participations>(GESGES),<Development transactions>(SPIBEW) and <Inventories IC stocks> (ICBEW) branch off in the respective overview for details for the accounts in the marked rows. These actions are only allowed if the respective details for the account are permissible in line with its account code or if the controlling balances are permissible in line with the entry in FAC.
  • <Postings> branch off in the posting overview <BOOK> to show the postings in the respective account to the same fact.
  • The action <Company processing controls> (VERAB) can be used to view which records in the table <VERARB> are defined for the company and the division for the marked row(s).
  • The action <Account balances-origin list> (KTOHER) is used to reach the overview which shows the composition of the current balance from the balances and postings in the origin fact.
  • The action <Delete account-balances> (LOEKTOSAL) allows all account balances for a company to be deleted (depending on the entry in the header for one or for all divisions). In this case, the company must be clearly stated. This deletion is, above all, faster than deletion by marking all rows and using the action <Delete>.

1.4 Opportunities for sorting and totaling

Sorting for select data can be controlled as follows via entries in the input field "SortOption":

GK

  • Sorting in the order company, division account.
  • A total bloc (see below) is generated per company and division.

GZ

  • Sorting in the order company, division, allocated group account, account.
  • A total row is generated for each allocated group account.
  • A total bloc (see below) is generated per company and division.

KG

  • Sorting in the order account, company, division
  • If the company or division are not clearly stated, a total row is generated for each account.
  • Only one total block (see below) is generated for all data selected.

VG

  • Sorting in the order aggregation account, company, division, account.
  • During this process, only balances for accounts are shown that are allocated to their own aggregation account.
  • An interim total is generated for each aggregation account.
  • Only one total block (see below) is generated for all data selected.

ZG

  • Sorting in the order allocated group account, company, division, account.
  • A interim total is generated for each group account.
  • Finally, the balances are generated for which the account is not allocated to a group account.
  • Only one total block (see below) is generated for all data selected.
  • The reconciliation totals for each group account do not take into account any entries in the fields aggregation and acceptance account at a company and group account level.
  • If users wish to obtain a full list of all accounts with the respective allocations to group accounts, they should use the KTO application.

1.5 Checking routines

TOTAL BLOCKS

One or several total blocks are generated for the selected and shown data. These total the account balances for each balance sheet+p/l-code. The total block has the following structure:

  • Total assets (balance sheet+p/l-code = 1)
  • Total equity and liabilities (balance sheet+p/l-code = 2)
  • Total assets ? total equity and liabilities = balance sheet net income
  • Total income (balance sheet+p/l-code = 3)
  • Total expenses (balance sheet+p/l-code = 4)
  • Total income and total expenses = P+L net income
  • Balance sheet net income and P+L net income (only if not equal to 0.00).

This total block is generated in any case at the end of the shown table. For certain sorting options, an additional total block per company/division is generated (see above). The total blocks can be used to identify the consistency of the data.

The total block is generally calculated in all currencies (national, group and parallel currencies). If a selection is made for several companies with different national currencies, the overall total block is not calculated in national currency.

If the data quantity shown is restricted by additional selections such that the calculated net income for the year cannot be identical, the total block is still issued in spite of this. In addition, the message "partial quantity ?" appears in the footer.

AUTOMATIC SAMPLING OF ACCOUNT BALANCES

Account balances are sampled for all selected companies and divisions independently of the calculation of total blocks, and thus independently of additional selections. In addition to sampling of annual net income, a review is conducted to ascertain whether data is present for several charts of accounts, and if a precisely one valid results account (account code 1 = 'E') is defined in the chart of accounts. The ascertained balance sheet net income is written to the identified results account as an additional balance record in the database, for profits as a credit, for losses as a debit. All of the errors ascertained are listed in the message window. Users should print this out to work through the errors.

Errors are also stored in the database for each company and division via a message in the corresponding record in the application <VERARB>. Based on this information, if required an error message is shown in the header for the <KTOSAL> application, which is also included in the printout. The report in the VERARB record is also definitive for the color of the status cell for account balances in the single-entity financial statements monitor (EA).

As long as the status of the account balances is incorrect, further processing of account balances may be blocked for subsequent applications (e.g., fact carryforward, currency conversion).

Depending on the information for the fact (FAC), test totals are also calculated for each company and division, and entered in the respective VERARB record.

During initial sampling and set-up for a VERARB record the currency codes for national, group and parallel currencies are also identified and entered in the VERARB record. During this process, the national currency is calculated from the master company (GES). Group and parallel currencies are taken from the master group (KTK) if a group/sub-group is entered, otherwise they are taken from the user's pre-selection (USE).

Abbildung: Errormessage in KTOSAL and VERARB

DEBTORS WITH CREDITS/CREDITORS WITH DEBITS

Additional recommended test selections for debtors with credits and creditors with debits, in order to initiate reclassifications if required:

  • Selection with balance sheet/P+L code = 1 and debit/credit code = C
  • Selection with balance sheet/P+L code = 2 and debit/credit code = D

2 Account balances-origin list (KTOHER)

2.1 Brief description

In the application KTOHER the proof of the account balances origin is archived on group level. Necessary for it is, that the flag <KTOHER> is set in this data type (in application <FAC>). (see figure)

Figure: Flag in FAC

This makes sense when changing from company level to group level. The overview <KTOHER> shows of which account balances of the company chart of account the balances consist on the group chart of account. The announced data can be delimited to certain group accounts, group cost centres and positions. The data in this table are base for an origin report (report option H for company reports).

One can branch in different applications over the action menu.

Figure: Branching possibilities in KTOHER

2.2 Special features

Deleting function out of the EA monitor: "Delete Balances origin list" can be called out of the EA monitor and therefore be executed at the same time over several companies also.

Figure: Deleting out of EA monitor

3 IC-account balances (ICKTOSAL)

3.1 Short description (ICKTOSAL)

In order to make an automatic consolidation of debts in IDL Konsis, IC accounts and IC account balances must be available. The application ICKTOSAL shows the current view for one or more companies or groups for the chosen fact and period.

Starting the menu via the account balances KTOSAL (with the context menu or with double click on account flag 1) you directly receive the details for the marked account.

3.2 Special selections

The overview shows all recorded IC account balances which can be sorted and selected with the common possibilities. Additionally there are some special sort options available.

The analysis of residual balances:

Generally it is sufficient to make an entry of '*' in the field 'voucher group' to show all IC account balances which are not cleared by the debts or income/expense consolidation. If the group is separated in several levels, however, this entry is not sufficient if the analysis ought to show which balances were not cleared in a subgroup. In this case there are several possibilities:

IC-SelectOption 'RW'
This selection shows all data which have no entry in the field 'Voucher group' or where the voucher group does not suit to the selected group and is not included in any sub group.
IC-SelectOption 'RI' = residual balances internal-
Shows the residual values with companies within the subgroup, i.e. this option selects those data which have no entry in the field 'Voucher group' and where the IC company is included in the selected group.
IC SelectOption 'RE' = residual balances external-
Shows the residual balances with companies outside the subgroup, e.g. this option selects those data which have no entry in the field 'Voucher group' and where the IC company is not included in the selected group. Additionally this selection shows all data where the 'Voucher group' does not suit to the selected group and is not included in a subgroup.

In addition to the IC-SelectOption, the entry of a fact, a period, a group and of '*' in the field 'Voucher group' is necessary.

Selection of company-pairs:

This selection is automatically provided if you switch from the IC-clearing list KGESGES to ICKTOSAL. This selection shows the balances and differences of company pairs one after another. Additionally to fact, period and SortOption, entries in the following fields are necessary:

Company, possibly business unit, IC-company, possibly IC-business unit and 'SK' or 'AE' in IC-SelectOption

If the local amounts have not been conversed to group amounts yet, an implicit conversion is done. That means the conversion is only done with the period-end rate (balance sheet and P&L) and the amounts are only shown and not saved. The conversion parameters (WUM) and the conversion rules (KTOUAW) are not read. The priority in which the rates in WKZWKA are taken is 'E'-> 'R' -> 'M'. If no rates are defined you receive an error message.

If the selection is done on a company fact the chart of accounts are shown as well as it is possible to have different ones.

In this selection it is not allowed to reduce the data on a special account as the data do not inevitably suit to another.

With each start of the overview the programme checks the consistency of the IC account balances with the account balances on all accounts with account flag 1 = I. The check sums are shown in a separate line below the chart. Differences per account are shown in a separate panel which can be printed.

The user will be informed about these inconsistencies until the details are correct. When the data are reduced by certain selections, this check routine is stopped except when selecting a special account.

3.3 Single record menu

Generally, IC-account balances are imported automatically by an interface to the accounting system or via an Excel edit form. If IC-account balances have to be recorded manually or if existing data have to be edited, this has to be done via the single record menu ICKTOSALE, which can be reached via the action menu in the overview. The Key fields period, fact and company must be definite before switching to ICKTOSALE and cannot be changed in the single record.

Special fields:

Account
The first field to make an entry is account. IC-account balances only can be recorded for accounts with account flag 1=I. Only those are shown in the pull-down menu. The appropriate chart of account is already fixed by the chosen fact and company and is only displayed.
IC company
The most important statement in the IC account balances is the IC company the amount is allocated to. The pull-down menu shows all companies recorded in the application GES.
Amount transaction currency
Especially for business relations to foreign currency companies it is advisable to work with the transaction currency in IC account balances. If the amounts in transaction currency match, a difference in group currency will be automatically eliminated as currency conversion difference by the debt consolidation.

3.4 Further actions

  • Via the action Mass Copy selected lines can be copied to another company, fact or period under the condition, that chart of account and local currency according to fact and company are the same.
  • If IC account balances are recorded with a controlling object it is possible to generate controlling balances from them via the global action Create controlling balances out of IC-balances (only with I or incl. J-accounts)
  • Follow-up applications are BUCH, KONBUCH, KTOSAL, KAPBEW, RUEBEW, SPIBEW, ANLBEW and VERARB.

4 Controlling balances (CNTSAL)

4.1 Brief description (CNTSAL)

When called up directly, the application CNTSAL shows the respective current overview of all account/cost center balances for one or more companies or divisions for the respective selected fact and current period.

In contrast, the application CNTSALE is used for record-by-record processing of the individual account/account balances and can only be reached via the application CNTSAL.

In addition to the financial statement data from the balance of totals and balances for the individual companies or divisions, a further breakdown by cost centers/cost areas can be undertaken here for all cost/controlling accounts.

When the application is called up directly, the user must decide whether data is to be shown in the standard sorting order by cost center numbers, or for coordination purposes by account numbers; and if both are to be shown in each case with interim totals.

Figure: The application CNTSAL

This overview can be called up as follows:

  • Adjustments are made from the menu tree or directly using the short name CNTSAL SortOption=GK, but only executed after <Update>.
  • Adjustments are made via menu item Action, cost center balances from KTOSAL SortOption=GK, the specific breakdown for the respective selected account or for all accounts for the transferred item/aggregation is performed immediately
  • Adjustments are made via subsequent processing from IMPORT and GEABV and via the menu Action cost center balances from GES, SortOption=GK, a full display of the transferred key fields Co. No., Business Unit, Current Period and Fact;

For the automated transfer of account/cost center balances, users use the corresponding batch transfer applications including online correction process.

Users can also view all of the batch-transferred account/cost center balances in this application and, if necessary or permissible, still change these as described above.

If a batch data transfer has to be repeated again for whatever reason with the correct data, the incorrect data has to be deleted using the action <Delete> in order to allow repeat input.

As a rule, it is possible to prohibit any subsequent changes to the balances for all companies using authorization protection.

Review mechanisms: The following is reviewed for cost center balances:

  • Are any cost center balances available at all
  • Are ACCOUNT balances available for the evaluation group (fields highlighted in yellow)
  • Do the available cost center balances clearly fit in with the allocated chart of accounts AND to an allocated cost center plan
  • Whether each controlling account corresponds with the sum of the cost center balances with a real value (not equal to 0)

In the event of an error, an error message is shown in the display panel, and the checkpoint CNTSAL in the VERARB application includes an error code and an error reference.

4.2 Special features in CNTSAL

The following special features are implemented in the CNTSAL application:

  • Call-ups are made not only for all GES/UBR keys for which data is shown, but also for those with a KTOSAL checkpoint which does not show the message KON0036 (no data available). If required, the message KON0036 is generated in the message panel, and written in the CNTSAL checkpoint message. This solution corresponds with the fact that the account balances for this GES/UBR key are included in the control total.
  • The call-up is made for all sort options, i.e., also if sorting is not performed using GES/UBR.
  • The call-up is not performed when partial quantities are selected, as otherwise messages would be generated for accounts not shown. Exception: Call-ups are always performed after bulk-deletion, so that the message is corrected in the checkpoint if necessary.
  • A special call-up for bulk copying is not performed, as this would be a duplicate.
  • However, sampling is only performed automatically during subsequent reading of the copied data for display if the selection was not made for partial quantities.

4.3 Checking routines

For each complete call-up of the overview, initially a control calculation is performed between the selected account/cost center balances and the corresponding account balances with account code 2=C. If an error is ascertained, the user receives a corresponding notice in the message row and on every printed page between the header and the column titles.

Figure: Error message for inconsistency between KTOSAL and CNTSAL

If a restriction is imposed for BalanceSheet and P+L Code(both possible), D/C-Flag, AccFlag1 CostCentreFlag1 and CharAcc+Acc, this control calculation is turned off and replaced by a special message for partial quantity selection (TM).

If a balance is only to be reposted between two cost centers, if required it may be necessary to input an account balance record with a value of 0.00. Users are made aware of this error situation when performing a complete call-up until the balances correspond.

4.4 Opportunities for sorting and totaling

Figure: Sorting options in CNTSAL

The reconciliation totals for each group account do not take into account any entries in the fields aggregation and acceptance account at a company and group account level. As a result, the following information is also shown/printed in the interim total row from the respective group account:

  • BS+PL Code, AccFlag1+2
  • For IC co
  • Aggregation and choice account

If users wish to obtain a full list of all accounts with their allocations to group accounts, they should use the KTO application.

4.5 Row actions

Figure: Row actions

At least one row must be marked so that IDL Konsis can branch to the following applications:

  • CNT (cost centres)
  • KTO (accounts)
  • KTOSAL (account balances)
  • ICKTOSAL (IC-account balances)
  • VERARB (pocessing control overview)
  • CNTHER (controlling balances-origin list)

The application <Generate KTOSAL from CNTSAL> is a global application and can be called up without marking one or several.

4.6 Header actions

Figure: Header actions

The following functions are supported via action call-up in the application:

<Edit data>, <Delete> , <Mass copy>

Note:<Delete> deletes all previously selected/displayed cost center balances in a single step. Deletion can, for example, be necessary if a batch transfer has to be repeated with corrected data for whatever reason.

4.7 Individual record processing

<CNTSALE> is used for record-by-record processing of cost/controlling balances. This application can only be called up via the target action <CNTSAL>, one or several records can be processed and branch back there again. The short-name jump is also blocked. This ensures that all of the input made here is reviewed via the control calculation in <CNTSAL>.

At a company level, the cost center plan can be split from the chart of accounts, i.e., it is possible to make the chart of accounts/cost center plan equal at a company level; at a group level cost centers are to be allocated to the group chart of accounts.

When inputting negative figures, a minus sign is eliminated at the same time as reversing the credit/debit code according to KTO in line with the batch transfer functions, i.e., the following are set automatically:

  • bei BS+PL Code 1, 4, 6 und 9 in Credit
  • bei BS+PL Code 2, 3, 7 und 8 in Debit

irrespective of whether an additional Credit/Debit entry was made in the balance record.

Account balances on statistical mass accounts (BS+PL Code 5) are always generated without debit credit flag even if controlling balances are provided with debit credit flags.

4.8 Processing notes

If a GES only supplies CNT balances, i.e., if NO account balances are available, account balances are calculated by totaling the cost center balances to a single account. If account balances are already available, the user is asked via a warning if these should be deleted in advance, or if processing should be cancelled. As only P+L balances are generated in this manner, users have to enter corresponding balance sheet balances for correct account balances. This is not done automatically.

5 Controlling balances origin list (CNTHER)- (optional)

5.1 Brief description (CNTHER)

Image: Application menu

In the application <CNTHER> the proof of the account balances origin is archived on group level. Prerequisite for it is, that the flag <CNTHER> is set in this data type (in application <FAC>).

This makes sense when changing from company level to group level. The overview <CNTHER> shows of which account balances of the company chart of account the balances consist on the group chart of account. The announced data can be delimited to certain group accounts, group cost centres and positions. The data in this table are base for an origin report (report option H for company reports).

Among other things one can branch in the account balances over the action menu.

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