Postings in Companies 'Financial Statements'

1 Vouchers (VCH)

1.1 Overview VCH

The document header rates can be displayed and recorded in the VCH application. These are prerequisites for the entry of postings at the level of society. As usual, the vouchers can be selected and filtered in the overview according to the fields in the selection field:

[Group/Tk]

If you select a company by group companies (in conjunction with entering the "%" character for the company), a list will appear of the companies for which vouchers and postings are available but the respective user does not have any rights to view, so that they are not displayed.

[Company]

Mandatory field, is filled from the master data of the user

[Business unit]

Selection according to business unit

[Period]

A mandatory field is filled from the master data of the user

[Fact]

A mandatory field is filled from the master data of the user

[Target data type]

Selection according to vouchers with indication of the target data type in the document header

[Voucher number]

Selection according to document number

[Affecting net result posting]

Selection of vouchers with the following posting characteristics:

• [-] = not recognized in profit or loss or in equity
• [K] = Capital- effective
• [X] = ergebniswirksam.

[Posting type]

Selecting vouchers according to the selected transaction type

[Processing indicator]

Selecting vouchers according to the selected processing indicator

[Voucher classification]

Selection according to document classification characteristics that were previously maintained in the VCHCLA application.

[LT-Status]

Selection according to vouchers marked for calculating deferred taxes.

[Message number]

Selection according to the Konsis message number, e.g. to create a list of incorrect vouchers for processing. Error messages are set, for example, if no posting lines or posting lines were entered for a voucher without debit/credit equality. The corresponding message number and short word appear in the report columns of the overview.

Control values are also generated for postings in the company financial statement similar to the consolidation postings if this is controlled in the respective fact and at least one posting line has been recorded. A control value is generated per voucher and per currency. A control value takes into account the following attributes: company, business unit, account number, debit or credit amount with debit/credit indicator, posting key, fixed asset object, controlling object, IC company, IC business unit. The control values are updated whenever the postings are changed. These control values are evaluated in reports in particular.

View->'Show internal info columns' can be used to display additional information about the vouchers. The Lock- User/ Date/ Time columns are on the right and document the lock information of the voucher. The lockuser and the lockdate are entered with Lock. At Unlock, the lockuser is deleted. The upstream merger IC-Ges and Origin columns are located in front of the change columns and document the origin of the posting (e.g. in case of automatic generation by FXCN or DPN modules) and the origin IC-company of an upstream merger.

1.2 Individual Record Application BELE

When a new voucher is created, the master data entries such as company, period, and fact are adopted in the user's STUPDT setting, but can be changed at will. The currency codes for country and, where applicable, parallel currency and chart of accounts are displayed for information purposes and cannot be changed.

The following other fields are available in the entry screen:

[Business unit]:

Restricted to business unit

[Voucher number]:

A mandatory field, which must be filled by the user himself. The document number can be both numeric and alphanumeric.

[Type of booking]:

A mandatory field specifying how the voucher and the associated postings are to be processed in the period carry-forward. When a new voucher is created, the "WU"(recurring with reposting). The following options are available:

• E = One-off voucher that is not carried forward. However, a note will appear with the state 'yellow' in the document header, not in the CFSMNR monitor, and also for the period carry forward stating that mirror-relevant or affecting net result postings are available in a single document.
• EP = Voucher once in this period. This type of posting means that vouchers are not pre-copied to the following period even during carry forward during the year.
• WU = Recurring with reposting. Affecting net result postings are carried forward in the following year to the profit carried forward account, which is saved in the facts' master record PST. Non-affecting net result postings are presented 1:1. If an individual profit and loss carry forward account is assigned to a capital account in the account master data (COADFN) with the set license plate number 'Reposting at carry forward', this individual profit and loss carry forward account supervises the profit and loss carry forward account otherwise used for these accounts with account number 'X'.
• WV = Recurrently variable. The postings are transferred to the current period without values and carried forward as one-off vouchers. The posting keys of the previous period are retained (e.g. for reclassifications). If the values of a WV voucher are to be carried forward, the voucher must first be copied to another document number and then the posting type changed.
• WX = Carry forward is carried out according to the same principle as for consolidation of debts or interim profit elimination current assets: A posting in the income statement for the previous year is re-posted to the profit carried forward account, the offsetting entry is made on the original P+L account. The posting is therefore opposite affecting net result in the following year. This means that in addition to the affecting net result write-off of affecting net result postings, there is also a reposting (carry forward against continuous change) of postings to mirror accounts.
• Special features of deferred tax postings: Deferred tax postings whose vouchers are called "LTVVE" or "LATSTEUE" are carried forward cumulatively.
• ATTENTION! If the previous period is a monthly or quarterly financial statement (period indicator M or Q according to application CLSDTE), postings 1:1 are transferred to the following period without summaries, transfers, or reclassifications.

[Processing indicator]:

The system determines in the mandatory field whether the voucher is to be included in all processing operations (license plate number B, in as standard) or whether it is purely informative and is not processed (license plate number I).

[Voucher date]:

By default, a mandatory field does not have the first, but the last of the current Peri code.

[Voucher text]:

A mandatory field, which must be filled by the user himself. The document number can be both numeric and alphanumeric.

[Target data type]:

If a fact is specified, the voucher and its postings are only taken into account in the data type carry-forward into precisely these facts. Vouchers without entry are always taken into account in the carry forward.

[LT-Status]:

Mark of the voucher for consideration in the calculation of deferred taxes.

[Voucher classification]:

Entering voucher classification characteristics that were previously managed in the VCHCLA application

[Voucher text]:

A mandatory field, which must be filled by the user himself. The document number can be both numeric and alphanumeric.

[Voucher number for deferred taxes]:

Entering a voucher number under which the deferred taxes for this voucher should be posted.

[VortragsKennzeichen]:

Information on cumulation of carries forward. This button can accept:

• <blank> stands for the previous function: all postings are presented individually.
• 'X' means that all postings are combined with the same attributes (account number, BSL, IC and Controlling).
• 'E' only summarizes the postings in the result account (account indicator 'E') for each BSL.

1.3 Other Actions

• [Edit data]: branched into single record entry (BELE)
• [Delete]: the selected voucher will be deleted, including all associated posting lines (this action must be confirmed in a pop-up window or can be canceled). If the action is canceled with "No", you branch into the single record (BELE). NOTE: The delete of a voucher can only be limited by an authorization concept. Unable to log using the logging module.
• [Mass copy]: You can use this action to copy multiple vouchers to other keys, such as company, period, or fact. In contrast to recording with template, the postings are not copied in the process. These must be included in a 2nd step on the Copy Quantity in the PST application to copy to the new keys, which is also indicated by a yellow-highlighted message in the message line "All vouchers are still open without postings; Copy Quantities via PST? (KON0558W)". It is checked whether such data is already available in the target environment. If this is the case, a warning message is displayed (see picture). The user can print the message and cancel the copy process. As confirmation of a successful copying process results in the display of the data under the new target keys.
• [Mass update]: allows the quantitative change of almost all fields (except for company, business unit and voucher number) available in the entry mask. NOTE: changing a posting can only be restricted by using an authorization concept. Unable to log using the logging module.
• [Postings]: Branch into the overview of the PST posting lines
• [Form entry postings (with half a globe)]: By calling this action you branch into the application F-PST. This is as follows: if no line is selected, this action behaves like a global action and in F-PST all lines of posting appear. If one or more lines have been selected, this action behaves like a line action.
• The action [Edit Comment]: allows you to store and edit detailed descriptions of each posting record. With [Display Comment]: these can be viewed.

If a voucher is captured using a template, the postings are copied to the new keys. When copying to another company, missing fixed asset objects are automatically generated for the target company with default attributes.

2 Postings (PST)

2.1 Overview PST

The PST application displays the current overview of all postings of one or more companies for the selected fact and current period in the direct call.

All postings are in local currency. If required, the FXCN or CFSMNR applications can also be converted into parallel currency.

The postings can be selected and filtered in the overview according to the fields in the selection field:

[Group/Tk]

If you select a company by group companies (in conjunction with entering the "%" character for the company), a list will appear of the companies for which vouchers and postings are available but the respective user does not have any rights to view, so that they are not displayed.

[Sort option PST]

The following sort and summarizations are possible here:

• GE: SORTING by company, business unit, voucher number, booking record number. SUM at the level of the company, business unit and the whole.
• GK: SORTING by company, business unit, account, voucher number, booking record number. SUM-UP at the level of the company, account, business unit and overall.
• KC: SORTING by cost center, company, business unit, voucher number, entry record number. SUM-UP at cost center and overall level.
• KG: SORTING by account, company, business unit, voucher number, booking record number. SUM-UP at account and overall level.
• ZG: SORTING by allocated account, company, business unit, account, voucher number, entry record number. SUM-UP at account and overall level.

[Show postings]

When branching from the document overview (VCH) to the postings and for the "Detail view" action in the posting overview (PST), the following posting display sets the button 'X' = "Show all postings", so that the automatically generated postings which are not normally displayed can also be seen. If the field to suppress non-effective postings remains 'blank', "auto-postings are suppressed". The button only affects the automatically generated income postings. Postings to statistical accounts and posting keys from untested transaction development areas are always displayed regardless of this field. All these ineffective postings are highlighted in different colors and are output after the relevant posting record total line in the case of sorting by voucher and entry record number (in other words, in the case of the sport option 'GE').

[Company]

A mandatory field, is taken over from the voucher VCH if it is branched

[Business unit]

Selection according to business unit, is taken from the voucher VCH when branching

[Period]

A mandatory field, is taken over from the voucher VCH if it is branched

[Language]

Selection according to the language used to translate the data

[Processing indicator]

Selection of vouchers according to the selected processing indicator (B or I)

[Fact]

A mandatory field, is taken over from the voucher VCH if it is branched

[Target data type]

Selection according to vouchers with indication of the target data type in the document header

[LT flag VCH/PST]

Selection according to vouchers, specifying the indicator for calculating deferred taxes and their cause. The following should be distinguished:

• 'E' = Error from previous periods
• 'N' = Temporary, not affecting net income
• 'P' = Permanent
• 'W' = Temporarily affecting net result
• 'X' = Deferred taxes on P+L postings

[Voucher number]

Selection according to the document number, is taken over from the VCH voucher when branch is made

[Record number]

Several posting records can be included under one voucher no., each of which has its own factual context (subsequent postings from February, March or adjustment by WP and internally). They are entered for each line in the journal under the keys company, business unit if necessary, account no. and gender no., which can also occur several times within a posting record.

[Posting type]

Selecting vouchers according to the selected transaction type

[voucher number]

Selection according to the document number, is taken over from the VCH voucher when branch is made

[Balance sheet indicator]

Selection according to balance sheet/income statement indicator

[Debit/Credit indicator]

Selection according to debit/credit indicator

[Account identifier]

Selection according to account indicator

[Transaction development]

Selection according to mirror indicator

[Chart of accounts+account]

Selection according to chart of accounts and account

[Assigned chart of accounts number + account]

Selection according to the assigned chart of accounts and account

[Chart of controlling objects+controlling object]

Postings can be selected without specifying a controlling object. To do this, enter an asterisk ('*') in the first entry field (chart of controlling objects).

[Chart of positions/schema+position]

Selection according to chart of positions and position

[Posting key]

Selection according to the posting key, with the Transaction development in the first field and the desired posting key in the second. When you enter '*' in the first input field for the posting key, all postings are selected without the entry of a posting key.

[Affecting net result posting]

Selection of vouchers with the following posting characteristics:

• [-] = not recognized in profit or loss or in equity
• [K] = Capital- effective
• [X] = ergebniswirksam.

[Voucher classification]

Selection according to document classification characteristics that were previously maintained in the VCHCLA application.

[Transaction development+Column]

Selection according to transaction development column

[Transaction development area]

Selection according to transaction development area

[IC company] and [IC business unit]

Selection according to IC company and IC business unit.

2.2 Individual Record Application PST

This application can be used to capture, modify, or delete individual postings.

• [account]: The chart of accounts is set according to fact (application FCT). Input of an JÜ account (account-Knz=E) is not permitted, except for Action delete. In the case of mechanically created postings, the change is only possible with special authorization. During the entry and manual modification of accounts, the entry indicators in the account master data are evaluated. If the period indicator for the current period ('J', 'Q' or 'M') is not set, entry or change is not possible. A message appears saying "account XY is not approved for period Z. (KON 2163E)"
• [LC/credit]: Posting amount debit/credit in local currency. Please note that only a debit or credit amount is accepted on each line of the transaction. It is possible to record postings with zero values. If the LC amount is changed, the value of the group/parallel currency - if different - is set to zero. A new currency conversion must then be carried out. If the posting key is changed, the values remain in group and parallel currency. Postings behave the same way as the transactions produced by them.
• [Balance]: Display of the target document total. The remaining balance is calculated for the voucher's entry record number that has just been edited and is displayed under the input field for credit or debit corresponding to the missing amount. This balance can be used to check the voucher when it is being recorded. The limitation here is that the balance is not updated until a change to a next data record, e.g. not when a single posting record is changed.
• [Posting text]: Input as desired.
• [IC-company]: necessary for all accounts with account code = I and B (and optionally for account code = J), if no IC general account is applicable. COADFN. In all other cases, the entry of an IC-Ges is not permitted. All postings to IC accounts with IC-Ges are taken into account in the update of IC account balances in the context of the application NEWFCT.
• [IC business unit]: according to IC Ges.
• [Posting key]: For all mirror accounts, a valid posting key must be entered if the currently used fact has movement sets (FATRN, CAPTRN, PRVTRN, DEVTRN). When you enter a posting on an auto-Transaction development account (e.g. S9), the posting key is automatically set to 'L' usage tag.
• [Fixed asset object]: A valid fixed asset object must be entered for asset accounts. This will appear automatically when you enter a fixed asset account. In all other cases, the entry of a fixed asset object number is not permitted.
• [Controlling object]: Depending on the number of controlling dimensions that must be maintained for the respective account, up to 10 controlling objects can be entered for each posting. In the data type carry forward, the corresponding controlling balances and IC balances are generated here.
• [LT Mark]: The labeling of postings for calculating deferred taxes is permitted for all automatically generated postings (e.g. automatic DPN calculation), even if the user does not have special authorization (e.g. to change postings with reserved posting keys). Next information on these license plates can be found under deferred taxes in the company financial statement.
• [GC target, credit and UAW]: Amount in group currency can only be entered if foreign currency company and UAW = VKW
• [PC target, credit and UAW]: Amount in parallel currency can only be entered if GC and PC are different and UAW = VPW
• [TC target, credit and FXCDE]: Amount in transaction currency can only be entered for IC or Participation Accounts. The currency code is then obligatory.

After editing a posting, the voucher is tested. In this voucher header, the consistency and impact on results are determined. S / H postings that are not balanced in one posting record are shown with difference in the PST overview. If "mixed accounts" (postings on balance sheet and income statement accounts) are recorded within a posting, the P+L accounts are totaled and the value is subsequently displayed in the "affecting net income" column of the PST overview. For debit/credit differences, the corresponding cells in the "Difference" or "Difference" columns are used. "Bu-Schl" colored red. Additional columns are available for group and parallel currency.

If all posting lines of a voucher are deleted, a corresponding message number is written in the document header VCH.

2.3 Other Actions

• [Edit data]: Branched into the record entry (PST)
• [Delete]: The selected posting line(s) will be deleted. This action must be confirmed in a window that appears or can be canceled. If the action is canceled with "No", you can branch into the single record entry (PST) NOTE: The delete of a posting can only be authorization concept. Unable to log using the logging module.
• [mass copy]: Can only be executed successfully if an identical document header is present in the target environment. Furthermore, it must be ensured that no corresponding postings are saved under the target keys company, business unit, Period, fact and voucher and transaction number. If there are postings with the same entry number, the following warning appears:
• The user can then decide whether to add the copied data or to cancel the copying process. If this warning is confirmed with OK, the copy process is continued and the lines are attached (not overwritten!) to the existing lines. To confirm a successful copy process, the data is displayed under the new destination keys.
• [Mass update]: allows the quantitative change of all fields available in the entry mask. NOTE: Changing a posting can only be restricted by using an authorization concept. Unable to log using the logging module.
• [Form entry postings (with half a globe)]: By calling this action you branch into the application F-PST. This is as follows: if no line is selected, this action behaves like a global action and in F-PST all lines of posting appear. If one or more rows have been selected, all rows of the current voucher will be displayed.
• [Detailed view]: Calling up the transaction overview again with the keys of the selected posting to select an individual document. If an individual voucher is already selected, the detailed view affects the posting record number.
• [Vouchers]: Call up the overview for Vouchers (VCH) with keys from the selected posting.
• [Fixed asset objects]: If a line is marked with an investment account, you can branch directly into the application fixed asset objects (FAOBJ) here.
• [Automatic DPN generation]: Amortization current year are automatically recalculated and posted when changes are made to the underlying postings. However, if the depreciation parameters in the asset object master data are changed, this has no effect on the amortization current year already posted. This action can trigger the recalculation of the amortization current year. To do this, the posting line must be marked with the changed fixed asset object. If lines are marked without an asset account/object and the DPN calculation is started, nothing happens. This is useful if you have made several changes and you mark the rows for an entire voucher and the action starts.
• The action [Edit Comment]: allows you to store and edit detailed descriptions of each posting record. With [Display Comment]: these can be viewed.

2.4 Sorting and Summation Options

Postings with a posting key assigned to a transaction development area that is not relevant to the balance are shown below the totals per posting record in the posting overview, as they do not contribute to these totals.

When you branch from the "account balance origin list" overview (ACBALO) into the posting overview (PST), only postings from active vouchers are displayed.

Provided that a chart of positions is specified in the startup data, the controlling balances are checked to see whether the respective account is assigned to a position with the controlling flag of the respective controlling object in the position account allocation (POSKTO) so that the balance is also contained in the report. This check is now also done for postings with controlling objects.

2.5 Accounting and Discrepancies

When the overview is called with Sort option 'GE', a debit/credit control invoice is made for the selected consolidation postings, if no partial quantity restriction is made.

A subset restriction exists if a selection takes place via the following fields:

• Balance sheet/Income statement indicator
• Debit/credit indicator
• Account indicator
• Account
• Posting status
• Chart of positions/Position
• Company
• Business unit
• Controlling object

The control invoice refers to the debit/credit fields in country and parallel currency. If an error is detected, a corresponding note with a difference value is displayed in the message line; the differences are also displayed in a column in the overview. At the same time, the corresponding notification number is written in the document header of the VCH, which is resubmitted from the next VCH call, until the difference is eliminated.

Special notes on control invoices: Tests are always carried out per posting record no., i.e. differences are also reported if the overall voucher is correct but differences occur in individual posting records.

All posting records to the selected vouchers are always tested, i.e. when entering a posting record number the other posting records not displayed are also tested. However, the displayed subtotals and totals refer only to the displayed postings. The report numbers for differences are set in the document header for each voucher shown if individual posting records have differences (KON0026 for LC, KON0582 for PC) or no postings are present (KON0376). After correcting a single posting record, the message number is reset when the posting records that are not displayed are also correct.

2.6 "Results Effectiveness" Column

When the overview is called up, a control calculation is made about the earnings effectiveness of postings per displayed posting record. All P+L postings (per posting record and then total) are netted and the amount (if non-zero) is shown in the affecting net result column. At the same time, the voucher table (VCH) updates the license plate for affecting net result postings.

For affecting net result vouchers, an additional posting line equal to the result effect is automatically generated on the results account (with account indicator 'E'). This "machine generated posting" is not included in the calculation of the target/credit equality and the result effectiveness. It is also not included in the calculation of the control value of the voucher.

This additional line is generated each time the vouchers are tried, i.e. when the postings are displayed and every time changes are made, but not for locked periods and locked company financial statements. Furthermore, this line cannot be deleted. It is recalculated every time and eliminated in the delete of the affecting net result rows it is based on.

When importing postings (e.g. after exporting from another IDLKONSIS installation), postings in the result account are ignored without being reported. However, these postings are re-generated by the subsequent testing.

When postings are carry forward into the next period, automatically generated postings in the profit and loss account are also ignored, so that the carry-forward document remains the same regardless of whether a posting has already been generated in the profit and loss account in the previous period.

These postings are also not processed at currency conversion. Instead, these postings are generated in all three currencies (country, group and parallel currency) during the subsequent testing.

The transition to the next fact also ignores these postings. However, the impact on earnings is reflected as before by a change in the account balance on the income account.

In the form entry for postings (F-PST) these postings are displayed on the result account but cannot be changed. Nor are they used to calculate differences.

Improvements are also being made for reports. In particular, cash flow reports on data types below the consolidation level, including these postings, are now producing the right result.

The next benefit of these postings in the results account is the possibility of reconciling the carry-forward and other consistency checks using check rules to data types with postings.

3 Voucher Classification (VCHCLA)

3.1 Overview VCHCLA

Company financial statement vouchers (VCH) can be provided with a classification feature. For example, this could be classified according to legal rules (e.g. "IAS 19", "IAS 21") or group (revaluation, reposting). When calling documents directly, the VCHCLA application displays the current overview of all document classifications that have been created. These master data apply across the Group to vouchers in the company financial statement.

A longer help text can be written and saved for each document classification, which contains, for example, the user information for company financial statement users across the Group.

3.2 Individual Record Application BKLE

The classification characteristics can be defined on a client-specific basis. The following fields are available:

[Voucher classification]

A mandatory field, which must be filled by the user himself. The document number can be both numeric and alphanumeric and can contain up to 20 characters.

[Language]

To maintain document classification in another language

[Description]

A mandatory field, which must be filled by the user himself. The document number can be both numeric and alphanumeric and can contain up to 70 characters.

[Brief]

An optional field that is to be filled by the user himself. The document number can be both numeric and alphanumeric and can contain up to 10 characters.

[valid from] and [Valid until]

Validity in MM.YYYY format (the first field is a mandatory field)