Derivation and presentation of HB I and postings with the aid of document classes (BKL) and BKL report

Table of Contents

• 1 Introduction / disambiguation
• 2 Formulation of the requirement
• 3 Implementation in IDL Konsis
• 4 Note on the transition difference column

1 Introduction / disambiguation

The balances and transactions available on a fact in IDL KONSIS can be demonstrably changed via vouchers (BEL) and postings (BUCH).

These balances and postings are summarized by processing the transition of new fact per account and written as account balances to a new fact.

For a clearer illustration, the vouchers can optionally be assigned to document classes, whereby a voucher can always be assigned to only one document class, but a number of vouchers can be assigned to one document class (n vouchers: 1 document class).

2 Formulation of the requirement

For reporting or For analysis purposes, a representation should be possible from which the initial balances and transactions from the GL I, on the one hand, and the postings per document class, on the other hand, are to be shown.

3 Implementation in IDL Konsis

For mirror reports only, the report option E - Mirror Report with BKL and KVA details has been available in IDL KONSIS for quite some time.

Since this presentation does not meet the requirements of the French market, option K - Bil/GuV with BKL details will be available in release 23.1 for the reports for the balance sheet and profit and loss accounts and for the reports on capital flows.

The following report column definitions are available:

• #CFGBK (Company Cash Flow Report)
• #CFKBK (group Cash Flow Report)
• #NEUBK (company picture/profit and loss report)
• #ROHBK (group Bil/P report)

The column structure in the Group reports follows this pattern:

• Balances HB I (= comparative data type)
• Postings per BKL (from comparative data type)
• Total over all BKL
• Pos. Reconciliation difference (balances HB II - balances HB I - postings HB II)
• Balance HB II (= current facts)
• Consolidation postings (=current facts, only for group reports)
• Group financial statement (=current facts, only for group reports)

Vouchers/postings not assigned a voucher class shall be identified as NOBKL.

The report header set shall be created in fact I4 (HB II) and the reference data type shall be I3 (HB I).

When the group reports are used, a currency conversion is expediently also carried out in the comparison data type, since otherwise the postings cannot be displayed in group currencies.

Picture 1: Example of column header in BKL report

4 Note on the transition difference column

As the name suggests, all differences not documented by postings between HB I (incl. postings) and HB II are shown here.

The column therefore fulfills two purposes: Firstly, such transfer differences should be documented here and, secondly, the report should be coherent and comprehensible and "pay off".

In terms of content, the transition differences can have several causes:

• "classical" transition difference: The data type transfer in the company financial statements + monitor is not currently carried out, e.g. Balances and/or postings in the HB I have been amended or supplemented. When using a data type sequence, the company financial statements + monitor displays a yellow red state in the data type transition column.
• Rounding differences related to foreign currency. In the HBS I, the balances and also each posting are converted separately from LC into GC and into PC. Consequently, each conversion includes a rounding error. These rounding errors are first added up in the report representation when considering the HB I and the sum of all postings in GC or PC. However, the transfer to CIB II concerns only the LC. In the fact of HB II, the currency conversion must be carried out again. Thus, only a single amount is converted here as the sum of HB I and all postings. The error of adding up all rounding differences is thus not repeated in the HB II.
• Bills of exchange control: If the HB I balance on an account if D/C changed becomes negative due to postings, the balance will no longer appear on this account in the next fact, but on the associated account if D/C changed.
• Account-position assignment with S/H control: If the HB I balance on an account with S/H control in the position assignment becomes negative due to postings, then the balance in the next fact will no longer appear below the original position, but on the alternate position acc. Position-account mapping.
• Compaction account control: If an account for aggregation is assigned to an account, the balance on the next higher fact no longer appears on the respective account but on the associated account for aggregation.