Chart of Positions and Positions
1 Charts of Positions (POSDFN)
1.1 Structure and Application
In IDL Konsis, a chart of positions (POSDFN) is a general key under which a group, i.e. any number of logically connected positions, such as the report positions for the presentation of a balance sheet and profit & loss (e.g.: Chart of positions = BILGUV). IDL Konsis understands positions as master information, under which accounts of one or several charts of accounts can be combined. The primary positions for the free and individual definition of row-/Item breakdowns for balance sheet, P/L statement, or KPI reports.
All charts of positions are classified as Group-wide and therefore belong to the group of the Group-wide data (GRPSUBEX).
The 'Position Plan Definition/Account Allocation' (POSDFN) application summarizes the maintenance of the charts of positions themselves, the associated positions, and the allocation of accounts to positions.
1.2 Table Charts of Positions
After calling the POSDFN application, all defined charts of positions are displayed in the leading table without further selection.
When double-clicking on a chart of positions, the associated data (positions and position-account assignments) are displayed in further tables. The leading table is automatically hidden in the margin, but can be made visible again at any time.
The chart of positions 'BILGUV' usually contains all the positions required for the presentation of a commercial balance sheet, profit & loss or similar report. For the additional positions of a cash flow report, it is recommended that a separate chart of positions be defined so that they are not inadvertently used in a balance sheet or income statement report.
When copying a chart of positions, all associated positions are automatically copied with.
When deleting a chart of positions, all positions of the plan as well as all position-account assignments are also deleted.
The Create (icon: Star, global toolbar top or right) and Modify (Icon: pencil, global toolbar at the top) of a chart of positions is accomplished by using a wizard that consists of three pages:
Description page in the chart of positions wizard:
- Chart of positions: Six-digit, alphanumeric identifier, only applicable for capture and copying.
- Validity from/until: The Validity from period is a must field, the Validity until period is an optional attribute. Both attributes define the period from or to which the chart of positions is valid. The user-specific startup data (STUPDT) can be used to control that charts of positions with limited validity (any indication of a validity until period) are no longer displayed. Changes to the validity also affect the validity of the position/account assignments.
- Description: Maximum 70-digit description.
- Short text: Maximum 10-digit short text.
Properties page in the chart of positions wizard:
- Chart of positions/aggregation type: Differentiation whether the chart of positions applies to Real aggregat (RA) or to key data positions (K).
- Chart of position for cash flow reports: Capital flow reports often contain the same positions several times, but with different limitations. The creation of position balances is therefore not clear. However, it is possible for higher-level positions if they are assigned to their own chart of positions. Such charts of positions can be marked using this button.
- Number of digits Transfers of item no.: This field can be used to control the length of the position numbers to be run in IDL KONSIS FORECAST. Two-digit entries are permitted here. Example: 10-digit position numbers come from an external system [position number 0011223344], which are only 8-digit in IDL KONSIS FORECAST. If an '8' is entered in the field 'AnzStel.PosNr.f.Datübern.', only the last 8 digits are adopted during import. Leading zeros are cut off.
- Length of position names: The field can be used to specify the length of the item designation. Since 70-digit designations are preset by the system, it is possible to specify 70 to 255 characters.
Descriptions (multi language) page in the chart of positions wizard:
You can maintain descriptions in all activated languages, as in other master applications.
Context menu for chart of positions
The following functions are saved in the context menu which is opened on a chart of positions with the right mouse button:
Figure: Context menu of chart of positions
- Open marked chart of positions/plans (symbol: eye) and read-only open (symbol: eye with lock)
- Copy chart of positions selected (icon: two sheets) and delete (symbol: Sheet with red x)
- Show help text of the selected chart of positions (icon: Sheet with i), edit (symbol: sheet with i and pen), delete (symbol: Sheet with i and red x)
- Switch on editing mode for the application's tables (all fields marked blue can then be manually adjusted directly in the table)
- Link to adaptation of texts
- The lock of a chart of positions can be manually removed if it is mistakenly locked by a user for processing
1.3 Positions
After opening a chart of positions, the first tab displays all of its positions in a table.
As in the form entry, the changes made to the positions table are not saved immediately in the database, but are only saved when you explicitly press the Save button (icon: floppy disk, global toolbar at the top). At the end of the application, at the change of chart of positions or if the Selection area has been changed without a save, a check will be made to see whether the changes entered should be saved first.
The entry (symbol: star, toolbar on the right) of a position is performed using a wizard which consists of three pages:
Description page in the position wizard:
- Position number: The position number field size is 14-digit alphanumeric. If continuous numbering of the positions in the report is desired, a corresponding numbering must be ensured when creating the positions in the POSDFN application.
- Validity from/until: The Validity from period is a must field, the Validity until period is an optional attribute. Both attributes define the period from or to which the position is valid. Changes are inherited from the associated position /account mappings. The user-specific startup data (STUPDT) can be used to control that positions with limited validity (any indication of a valid-to period) are no longer displayed.
- Description: Specification of a max. 25-digit description. If necessary, the space characters at the beginning of the position description must be specified for indenting the position names, for example one or two digits.
- Column header: If the positions are to be used in a report whose tree structure can be rotated in the view, it makes sense to use a short version of the max. 70-digit description. The abridged version then serves as a column header in the "rotated" report. Line breaks in the column header are indicated by the pipe character "|".
- Short text: Specification of max. 10-digit short text.
Properties page in the position wizard:
- Position type: The item type classifies positions according to their intended use in order to avoid incorrect assignments in reports. A distinction is made here, on the one hand, between positions with and without account assignments, and, on the other hand, between a position row (tree structure), a totals row, and a plain text row.
- Balance sheet/Profit & Loss code: The specification of a balance sheet/profit & loss code shown in the selection is mandatory. This indicator is used for the correct allocation of accounts, evaluation in reports and the testing and implementation of S/H values in positive and negative values. For more information, see Balance Sheet/Profit & Loss Code.
- Dimension codes: Various units (e.g. 'Absolute value per currency' or Amount per year) are available for selection. The content of the field is purely informative (e.g. to describe key indicators) and is not evaluated anywhere.
- Thereof position/item: The position to be created is marked with an 'X' and is therefore not included in the total position.
- Reference information: The field is used to enter references that can be used for information in a source system.
Descriptions (multi language) page in the position wizard:
You can maintain descriptions in all activated languages, as in other master applications.
The following functions are saved in the context menu which is opened on a position with the right mouse button:
Figure: Context menu of position
- Edit highlighted item (symbol: pen)
- Copy the selected position (icon: two sheets) and delete (Symbol: Sheet with red x)
- Select several items and edit them at the same time using the mass update (Symbol: Sheet with Pin)
- Show help text of the selected position (Icon: Sheet with i), edit (symbol: Sheet with i and pen), and delete (symbol: Sheet with i and red x)
- Switch on editing mode for the application's tables (all fields marked blue can then be manually adjusted directly in the table)
- Link to the Formula Editor to save or change the formulas in the positions of key figures charts of positions
- Link to adaptation of texts
1.4 Position-Account Assignments
After opening a chart of positions, the second tab displays all of its associated positions with their associated accounts in a table.
As in the form entry, the changes made to the positions table are not saved immediately in the database, but are only saved when you explicitly press the Save button (icon: floppy disk, global toolbar at the top). At the end of the application, at the change of chart of positions or if the Selection area has been changed without a save, a check will be made to see whether the changes entered should be saved first.
The Selection area in the left-hand window has the following input fields:
- Chart of positions: This displays only the key of the previously opened chart of positions. It is not possible to make a change at this time.
- Chart of accounts: This specifies a chart of accounts whose association with the open chart of positions is shown in the association table. At the same time, the accounts of this chart of accounts are also shown in the accounts resource table on the right. A chart of accounts specified in the startup data (STUPDT) is automatically set and displayed here. Assistance of placeholders ('%', '_'), an ambiguous specification of charts of accounts is also possible here. Both the assignment table and the resource table then show the accounts of all selected charts of accounts. However, this may lead to longer response times.
- Valid from: The position/account assignments are validated (from/to). To show how the assignments work in a report in the assignment table, the display in the assignment table is limited to those assignments that are valid in a given period. Positions and accounts that are not displayed in this period are also not displayed. This period must be indicated in the Selection area. In addition, this disclosure ensures that all changes made take effect from this period. For example, if an account is assigned to a different position, this assignment is only effective from the specified period, while the previous assignment is restricted until the period before the specified period. The same applies to newly captured and deleted assignments. The entry field can also be left empty. All existing position-account assignments of the selected chart of accounts are then displayed, regardless of their validity. In addition, position-account-assignments can be completely deleted in the display because no period is specified.
The Accounts pane on the right lists the accounts of the chart of accounts specified in the Selection area. The accounts are presented in three different font colors, whereby assignments to positions of which are not included:
- Gray font: The account is correctly and unambiguously assigned to a position.
- Black font: The account is not yet assigned to a position.
- Red font: The account is assigned to several positions.
There is one special feature with regard to the restriction of the allocations according to debit/credit indicator. The account is then displayed twice, i.e. in conjunction with the two debit/credit indicator. If, for example, the only assignment of an account to a position is limited by the debit/credit indicator 'D' (gray display), the account is used in conjunction with 'C' in black to indicate that further assignment to this account is required.
Example:
| POSDFN | Description | COADFN | Description | D/C Code | ||
|---|---|---|---|---|---|---|
| BILGUV | BA670 | Guthaben KI | GES001 | 111801 | Stadtsparkasse | D |
| BILGUV | BP290 | Verbindlichkeiten KI | GES001 | 111801 | Stadtsparkasse | C |
Insofar as the account has a negative balance 111801 (e.g. 110,000.00S), the reporting is carried out under the position BA670 Credit institutions. If the account 111801 with a credit balance is used (e.g. 55,000.00H), the balance is displayed under the position BP290.
The possibility of assigning one account to more than one reporting position gives a very high degree of flexibility with regard to the control of the report. Depending on the evaluation requirements, an account can e.g. be included in a profit & loss under commercial law, a US-GAAP P+L, a report on the results of operations or in another report.
An incomplete allocation to controlling object number 1 for environmental and climate insurance reports is similarly presented. The list of accounts then contains the account several times in conjunction with the controlling object number 1 already assigned in gray and the controlling object number 1 not previously assigned in black to indicate that further assignments must be made for this account.
All facts displayed in black or red are displayed once again in the Open Task list below these areas, so that incomplete and incorrect assignments are visible even if the visible part of the account list shows no problems.
- Assignment of an account from the resources table:
Typically, the user selects one or more accounts in the right-hand table and then uses the left mouse button to drop a position in the map while holding down the mouse button. The admissibility of the allocation in accordance with the balance sheet/profit and loss code of position and account is checked. If assignment is not allowed, the account cannot be dropped. If the assignment is not permitted, a notice message appears after the account has been "dropped".
Alternatively, the assignment can be created with the help of a wizard (icon: star, right toolbar). The account, position and, optionally, the controlling indicator or debit/credit indicator are specified. The assignment is valid from the period specified in the Selection area.
Depending on the Balance Sheet/Profit & Loss Code of the position, the following assignments in IDL Konsis are supported:
| Balance Sheet/Profit & Loss Code of Position | Balance Sheet/Profit & Loss Code of Account |
|---|---|
| 1 = Assets | 1 = Assets or 2 = Liabilities and capital |
| 2 = Liabilities and capital | 1 = Assets or 2 = Liabilities and capital |
| 3 = Income | 3 = Income or 4 = Expenses |
| 4 = Expenses | 3 = Income or 4 = Expenses |
| 5 = Statistical quantities | 5 = Statistical quantities |
| 6 = Statistical assets | 6 = Statistical assets or 7 = Statistical liabilities and capital |
| 7 = Statistical liabilities and capital | 6 = Statistical assets or 7 = Statistical liabilities and capital |
| 8 = Statistical income | 8 = Statistical income or 9 = Statistical expenses |
| 9 = Statistical expenses | 8 = Statistical income or 9 = Statistical expenses |
| M = Metrics (Non financial numeric values) | M = Metrics or N = Narrative information |
| N = Narrative information | N = Narrative information |
Exceptions: The result account (account indicator 'R') and the foreign share results account (account indicator 'MIR') may be assigned as a liability account ('2') to an income position ('3').
- Assignment of an account within the assignment table:
An account can be assigned to another position within the assignment table. Dragging an assignment into the accounts' resource table causes the deletion of the assignment.
- Changing an assignment:
A wizard for changing an assignment can be opened using the pencil icon (context menu). This consists of only one page with the title 'Properties'. Only the two attributes 'debit/credit indicator' and 'con trolling object indicator 1' can be changed here.
- Debit/credit codes: For clearing/current accounts, balances may rotate i.e. from period to period, the account balance can be either debited or credited. A correct presentation of the debit/credit values can be made in particular in the company chart of accounts. So-called debit/credit limits can be defined here for the allocation to the desired asset and liabilities positions. The debit/credit control is set in this application using the field 'Debit/credit codes'. For this reason, two reporting positions must be assigned to the relevant accounts for presentation in an appropriate manner.
- Cost center flag 1: It is possible here to implement differentiated control of balances on different positions by entering a controlling object code 1. The controlling object license plate number 1 must be created in advance in the application 'CNTDFN', which is also only available when working with the paid additional module 'Controlling'. Multiple controlling object number 1 can be assigned to the same report item.
- Valid from / Valid to
On the other hand, the information for [Valid from] and [Valid to] of the assignment cannot be changed. These are set automatically for all actions. The following rules apply:
- In principle, an assignment can no longer be valid than the respective account or position.
When an account receives a valid-to entry, it automatically affects all assignments. This means that in a later period, there are no longer any assignments of the account. If there are still values for the account in the later period, e.g. through carry forward, they are no longer displayed in reports. In these cases, it is recommended that the account be kept valid for longer and the entry indicators for each period type (see above) are withdrawn.
- Newly entered assignments are effective from the period indicated in the Selection area and are valid indefinitely, provided that the account and position are also valid indefinitely.
- Deleted mappings are not removed from the database. Instead, these assignments are assigned a valid-to-entry one month before the period specified in the Selection area. They are then no longer contained in the current display, but only when specifying a previously lying period. To remove the assignment from the database, the assignment can be deleted from the database by leaving the "valid from/until" entry field in the Selection area blank and the delete is performed.
- Moving an account from one position to another is a combination of the two previous points: The current assignment will be "deleted", i.e. with a valid-to-entry, the new assignment will be inserted with the period from the Selection area as a valid-from entry.
This ensures that all assignments that are valid before the period specified in the Selection area remain unchanged in this period, while all changes do not take effect until this period.
The following functions are saved in the context menu which is opened on a position-account-assignment by the right mouse button:
- Edit marked position-account assignment (symbol: pen)
- Copy the selected position-account assignment (icon: two sheets) and delete (Symbol: Sheet with red x)
- Switch on editing mode for the application's tables (all fields marked blue can then be manually adjusted directly in the table)
- Display all account assignments within the open chart of positions
1.5 Account Position Assignments
After opening a chart of positions, the third tab shows all position and account assignments per row.
As in the form entry, the changes made to the positions table are not saved immediately in the database, but are only saved when you explicitly press the Save button (icon: floppy disk, global toolbar at the top). At the end of the application, at the change of chart of positions or if the Selection area has been changed without a save, a check will be made to see whether the changes entered should be saved first.
The Selection pane on the left has the same fields as the previous table (see Chapter 1.4) and Position account assignments can also be performed using a wizard (Icon: star, toolbar on the right) (see chapter 1.4).
The following functions are saved in the context menu which is opened on a position-account-assignment by the right mouse button:
- Edit marked position-account assignment (symbol: pen)
- Copy the selected position-account assignment (icon: two sheets) and delete (Symbol: Sheet with red x)
- Switch on editing mode for the application's tables (all fields marked blue can then be manually adjusted directly in the table)