Charts of accounts

• Chart code (field COA)

Enter or select a chart code.

The same account number can be present in two different charts.

From the Accounts record (GESGAC), you can access the list of charts by clicking the Chart button.

• field DESTRA

Standard title of the current record.

• Short description (field SHOTRA)

The short description replaces the standard description when display or print constraints require it.

By default the short title, the long title or the column header of a data are recorded (on creation/update) in the connection language of the user.
You can add your translation in another language using the Translation function:

• Click Translation from the Actions icon in the corresponding field.
• In the Translation window, add a new language code with the translation in this language.

A user who logs on with this language will view the short description, long description or column header in their connection language if a translation exists. Otherwise, these descriptions will be available in the folder language.

The connection language must be defined as a default language for the folder.

• Column header (field COLHEA)

Enter a column header to be used in journal or invoice entry.

If this title is modified during use, the change is updated immediately. For standard prints, the modification is only taken into account after launching the translatable texts update function (GENTXTTRA).

By default the short title, the long title or the column header of a data are recorded (on creation/update) in the connection language of the user.
You can add your translation in another language using the Translation function:

• Click Translation from the Actions icon in the corresponding field.
• In the Translation window, add a new language code with the translation in this language.

A user who logs on with this language will view the short description, long description or column header in their connection language if a translation exists. Otherwise, these descriptions will be available in the folder language.

The connection language must be defined as a default language for the folder.

• Legislation (field LEG)

Non-compulsory field containing the legislation code (miscellaneous table 909).

The entered value is used upon creation and validation of the folder and upon addition of data during legislation copy.

The data concerning the requested legislations and the common data (legislation code empty) on folder creation.

Only the records concerning the folder legislations are retrieved on folder validation.

The Legislation field is also used as a filter and checked upon movement selection and entry (entry of invoices, payments, journals etc.).

If the field is empty, the current record can be used whatever the legislation of the company concerned by the movement.

• Access code (field ACS)

This access code makes it possible to prohibit access to the current record for some users.

If the field is populated only users that have this access code with read access rights (and write access rights respectively) can view (or with write access rights, modify) the record.

• General tracking (field GENTRK)

• If the chart of accounts is only general, the ledger cannot be analytical.
• If the chart of accounts is general and analytical, the ledger can be general or analytical.

• Analytical tracking (field ANATRK)

• If the chart of accounts is only analytical, the ledger cannot be general.
• If the chart of accounts is general and analytical, the ledger can be general and/or analytical.

• Control accounts (field AUX)

For a general or analytical chart of accounts, it is possible to manage collective accounts.
  For an analytical control account, the budget is entered on the account only (not the BP).

• Tax management (field TAXMGT)

• If this box is selected, access to information linked to the VAT in the account record is possible
• If the box is not selected, access to tax code management is not possible. Example: If the IAS and analytical charts do not manage tax codes, the box can be left unselected.

 You must select this check box if the chart of accounts is attached to a main general ledger.

• Automatic creation (field CREAUT)

If the box Automatic creation is ticked and if the account to use via the accounting interface or the import does not exist, it is created automatically by the processing and takes the previous account as a template.
The account thus created can be identified by its title which contains the number of the source entry surrounded by three X.

For instance:
XXX FC FAC-ASN0101-005 XXX

It is recommended to return to the record of the account to validate or enter the default values given by the processing: VAT management, analytical tracking...

• Legislation class (field LEGCLS)

Mandatory field, which, if associated to a plan, is considered a default legislation and cannot be modified.
In the grid of default classes, the classes suggested are those of the legislation mentioned here.

• Prefix (field PFX)

Mention the account root (alphabetical, numerical or alphanumerical) attached to the chart of accounts for which it is requested to define a default class.

 The numeric prefix may contain up to ten characters. The longest prefixes are taken into account first.
For instance, for prefixes 4, 44 and 445, prefix 445 is used to define the class by default (for a VAT account 445710).

• Class (field CLSCOD)

Enter the account class, which is composed of one to ten alphanumeric characters. This is the account class associated by default with the current chart of accounts. This value is taken by default from the chart of accounts setup.

It is used to specify:

• The behavior of the closing process with respect to the account (CFE or not)
• The sign of the account balance in the various reports and inquiries for the analytical accounts

The subdivision into classes enables the off-balance sheet accounts to be distinguished from the others.

• Description (field CLSNAM)

• Fixed length (field FXDLEN)

This option defines if the accounts have a variable or fixed length. For a chart of accounts in variable length, the length determined corresponds to the maximum length that can be reached by the accounts.

• Account format (field ACCFMT)

This option is used to give the accounts (normal and collective type) a same format and to specify the fixed (if selected) or maximum length (if length variable selected). For example, it can take the following values:

• 10 c: 10 alphanumerical characters,
• 10 #: 10 numerical characters,
• 3#7c: 3 numerical characters and 7 alphanumerical characters.

 The options ABc# can be used in this field to determine the formats defined by the client via the parameters TUL*/group FMT/chapter ADX. For more information on the entry options, please refer to the dedicated documentation.

The limit of 15 characters concerns the database. It should be noted that the relative limits for print-outs are given in number of centimeters and not characters. It is possible that certain reports cannot display 15 characters (this depends on the font used, the characters themselves, the printer etc.).

• Length (field ACCLEN)

This field recovers the number of characters of the account code, that comes from the format applied.

• Reference pyramid (field PYRREF)

A pyramid referred to as 'reference pyramid' is used to carry out additional controls on the chart of accounts.

Controls and rules on the accounts

• It is not possible to create an account which already exists as a group in the pyramid.
• It is not possible to create an account whose code contains an existing control account: For instance if there is a control account 411, it is thus impossible to create an account 41125.
• The pyramid is updated upon each account creation.

Controls on the account pyramids

• The pyramid automatic generation function cannot be accessed.
• Each group in the pyramid must actually have a pyramidal structure. For instance, all accounts belonging to group 152 must begin with 152.

• BI pyramid (field PYR)

Field used to define the section 'Account' in the BI. During use, if a modification is made, the section 'Account' must be resynchronized.

• Miscellaneous accounts (field ACCDES)

These are the miscellaneous accounts that can be linked to the current chart of accounts.

Important information for Exchange rate gains, Exchange rate losses, Debit rounding variances, Credit rounding variances:

If an exchange rate variance is calculated on a manual ledger and if an automatic ledger points to this manual ledger, the choice of account to apply for the two generated entry lines is determined according to the sign of the variance observed on the manual ledger.

Thus, if an exchange rate gain is found on the manual ledger but an exchange rate loss is calculated for the automatic ledger, the account applied is the one defined for the rate gain on the manual ledger.

This principle is the same regardless of the number of automatic ledgers linked to the manual ledger. However, if an exchange rate variance is zero on the manual ledger but different from zero on the automatic ledger, the account is determined according to the sign of the variance observed on the automatic ledger.

Finally, if several automatic ledgers are linked to the manual ledger and if the exchange rate variance is zero for the manual ledger but not zero for at least two of the automatic ledgers linked to it, then the account is determined based on the sign of the variance observed on the first automatic ledger with a variance. The first is defined according to its position in the ledger types local menu 2644.

Conso suspense account

This account is used as a suspense account to save the counterpart for the multigroup entries during the extraction for consolidation purposes.

For multigroup entries, the transactions saved in accounts are not detailed by BP because it is not possible to define a standard management rule in this area.

To ensure equal balances by BP, their counterpart is registered in an account defined as the "conso suspense account."

Default account

This account is used in the automatic journal generation process when the account built from an accounting code is inconsistent or when the account has not been defined.

Overflow offset account

This account is used to balance the transfer journal when it is higher than the maximum number of lines authorized for a journal.

Carry-forward account

This account must be completed by an account from the chart of accounts and it is used in two contexts:

• The year-end processing to balance the carry-forward journals:
  • The FIYEN journal, available by currency and possibly by site, saves the opening balances of the real accounts with the counterpart on this carry-forward account.
  • The FIYRE journal, possibly available by site, balances the carry-forward account by the profit and loss account.
• The consolidated extraction function:
  • This carry-forward account represents the account for which the accumulated balance of the profit and loss accounts is balanced, said balance being calculated at the end of the period preceding the extraction date. This calculation is carried out if the Earlier balances option is selected and if the period required spans two fiscal years.

Debit balance decrease

This account is used to generate the currency conversion variance journal entry that is calculated for an account with a By journal entry or By account balance assessment method. For account types other than Off balance sheet, this calculation is made as soon as the account balance is no longer zero in a currency transaction different from the ledger currency. For example, this calculation would apply to a Normal account, which could be a treasury or matchable account, or a Control account for open payables and receivables.

Note: This account is used only if no similar account is found in the Conversion variance grid under Management in the Accounts function (GESGAC), at the level of the account under valuation.

For the calculation period, if the account under valuation has a debit balance and if the calculated variance decreases this balance, the debit balance decrease account is used.

Debit balance increase

This account is used to generate the currency conversion variance journal entry that is calculated for an account with a By journal entry or By account balance assessment method.

For account types other than Off balance sheet, this calculation is made as soon as the account balance is no longer zero in a currency transaction different from the ledger currency. For example, this calculation would apply to a Normal account, which could be a treasury or matchable account, or a Control account for open payables and receivables. 

Note: This account is used only if no similar account is found in the Conversion variance grid under Management in the Accounts function (GESGAC), at the level of the account under valuation.

For the calculation period, if the account under valuation has a debit balance and if the calculated variance increases this balance, the debit balance increase account is used.

Credit balance decrease

This account is used to generate the currency conversion variance journal entry that is calculated for an account with a By journal entry or By account balance assessment method.

For account types other than Exceptional, this calculation is made as soon as the account balance is no longer zero in a currency transaction different from the ledger currency. For example, this calculation would apply to a Normal account, which could be a treasury or matchable account, or a Control account for open payables and receivables.

Note: This account is used only if no similar account is found in the Conversion variance grid under Management in the Accounts function (GESGAC), at the level of the account under valuation.

For the calculation period, if the account under valuation has a credit balance and if the calculated variance decreases this balance, the credit balance decrease account is used.

Credit balance increase

This account is used to generate the currency conversion variance journal entry that is calculated for an account with a By journal entry or By account balance assessment method. For account types other than Exceptional, this calculation is made as soon as the account balance is no longer zero in a currency transaction different from the ledger currency. For example, this calculation would apply to a Normal account, which could be a treasury or matchable account, or a Control account for open payables and receivables.

Note: This account is used only if no similar account is found in the Conversion variance grid under Management in the Accounts function (GESGAC), at the level of the account under valuation.

For the calculation period, if the account under valuation has a credit balance and if the calculated variance increases this balance, the credit balance increase account is used.

Exchange rate gains

This account is used to save the gains on exchange rates from generating the following automatic postings:

Variance entries on the bank amount for payments in foreign currency. These journals are generated at the time of payment posting when the payment countervalue in bank currency entered in the Bank amount field does not exactly match the sum of the open items posted in the ledger keeping currency.

Exchange rate losses

This account is used to save the losses on exchange rates from generating the following automatic postings:

Variance entries on the bank amount for payments in foreign currency. These journals are generated at the time of payment posting when the payment countervalue in bank currency entered in the Bank amount field does not exactly match the sum of the open items posted in the ledger keeping currency.

Profit and loss account

The account mentioned is used within the framework of the year-end simulations to achieve balance sheet equilibrium: counterpart of the real accounts.
The year-end simulation consists in updating the balance of the carry-forward entries in order to enable inquiries and reports with balances being carried forward even if the previous fiscal year is not closed.

Debtor rounding variance

An entry, balanced in transaction currency, may be unbalanced in ledger keeping currency because of the conversion roundings calculated on each entry line. Based on the template setup (Balancing option), a rounding variance line can be generated automatically to balance the entry in the currency concerned. On the other hand, the variance is distributed onto the existing journal lines and this account is not used.
This account is used to save the rounding variances in ledger keeping currency when they are debtor variances.

These accounts can be defined as being tracked on other charts of accounts of the company with these conditions:

• The Default account must be entered as Blank.
• The Account screening must be left empty.
• The Mandatory allocation must be set to No.

Creditor rounding variance

An entry, balanced in transaction currency, may be unbalanced in ledger keeping currency because of the conversion roundings calculated on each entry line. Based on the template setup (Balancing option), a rounding variance line can be generated automatically to balance the entry in the currency(ies) concerned. On the other hand, the variance is distributed onto the existing journal lines and this account is not used 
This account is used to save the rounding variances in ledger keeping currency when they are creditor variances.

These accounts can be defined as being tracked on other charts of accounts of the company with these conditions:

• The Default account must be entered as Blank.
• The Account screening must be left empty.
• The Mandatory allocation must be set to No.

Matching rounding gain/Matching rounding loss

In manual matching mode, when the matching group is balanced in ledger keeping currency, but not in transaction currency, and the amount of the variance is less than the amount defined in MTCRND - Auto balancing threshold parameter (CPT chapter, MTC group), a gain or loss document is generated (the automatic journal coming from parameter GAUMTCP is taken into account).

Suspense account for the miscellaneous cash keeping currency operations

The inter-currency reciprocal account is used when a payment is issued in a currency different from the bank currency. 
This makes it possible to guarantee a unique transaction currency for those records carried out on accounts kept in currencies.

Suspense account for currency

The inter-currency reciprocal account is used when a payment is posted to an invoice issued in an OUT currency, different from the payment currency and the currency of the main general ledger. 
This makes it possible to correctly manage the exchange rate variances so as to obtain a consistent result, the matching being either manually performed or coming from the payment posting. 
To meet this goal, it is necessary for the records from a single matching group to have the same transaction currency if such a currency is likely to undergo exchange rate variations.

Unpaid expense account

This account is linked to the management of the doubtful receipt entries. When the charges for doubtful receipt entries are re-invoiced to the customer (TYPINVNDT parameter), the software makes it possible to automatically generate the associated invoice/debit note in the customer BP invoicing function. This account will be directly posted upon automatic creation of this customer BP invoice.

• Account (field ACCMIS)

• Site 1 (field FCY1)

A link account must be parameterised by pair of sites (accounting establishments).
Indicate in this field the site associated with the account in the same line in the grid.
The order of parameterisation is of no importance.

• Site 2 (field FCY2)

• Control (field SAC)

This parameter is used to define the accounts used in the automatic generation of the link postings between the financial sites in a single company.
The link account can be a GL or BP account if a control account is entered in this field.

• Account (field ACC)

Indicate here the number of the normal account that must be used as reciprocal account.
The reciprocal account can be unique for all or some of the sites but it is also possible to define an account by pair of financial sites.
The reciprocal account can be a normal account or a control account (+BPs). The control account must authorize the miscellaneous BPs.

This reciprocal account must be set up in the Accounts setup function as being Not subject to VAT.

• BP (field BPR)

Indicate the code of the business partner that must be used as the link account.
The business partner must be of the "business partner account" type. The link account can be unique for all or some of the sites but it is also possible to define an account by pair of financial sites.

• Number (field NUM)

Corresponds to the line number of the reporting codes of the record. This field is used to enter the reporting code list for each of the grid lines in the account record.

• field NUMPRE

Is used to go through the line numbers.

• field NUMSUI

• Run (field EXECUTE)

This button is used to launch the assignment of reporting codes to the accounts.

This process consists in completing automatically the Reporting code field of the accounts, depending on the assignment modalities defines in the setup. The execution modalities can be used:

• to exclude those accounts that already have a reporting code.
• for an account which root has not been defined in order to reinitialize the reporting code field for the grid's line.

• Account root (field ACCSTR)

Mention in this column the account roots from which the reporting codes are assigned. If several lines in the table can correspond to the same account, it is always the lines whose root is closest to the account that is applied. For instance, with the following setup:
Root        Code if Debit      Code if Credit
7 AA AA   70 AB AB           712 AD AD
               71 AC AC   
the result is: 712300 AD AD
                   707100 AB AB
                   721000 AA AA

• Code if debit (field CODDEB)

• Code if credit (field CODCDT)

• Destination COA (field COADEN)

A recipient chart of accounts is a chart that can potentially be followed by an account or account group of an original chart.
The [Next] and [Previous] arrows are used to browse existing charts of accounts.

• field NUMPRE

• field NUMSUI

• Run (field EXECUTE)

This button is used to trigger the allocation of the default dimension types to the accounts.

This processing consists in completing automatically the accounts Default dimension type field, according to the allocation conditions defined in the setups. The allocation conditions include:

• the possibility to exclude from the processing the accounts that already have a default dimension type,
• for an account whose root is not defined, the possibility to reinitialize to blank the default dimension type field for the grid line.

• No. (field NUMLIG)

It is the line number.

• Account root (field ACCSTR)

Specify here an account root. When the setup is carried out, the rules are applied line by line and several rules can affect the same account. The order in which the lines are entered is important. It is necessary to enter the account roots from the most global to the most detailed.

An account root is not limited to a single character and the attachment level can thus be further refined.

For instance:
Let us consider the account roots: 6 CHARGES and 641 PERSO.
All the accounts starting with 641xx are allocated to the "PERSO" analytical account whereas the accounts starting with 6xx are allocated to the "CHARGES" analytical charges.

This setup is recovered and systematically suggested at the record account level.

• Account (field ACC)

It is the default account which is tracked on another chart. If this field is not assigned, the account of the 'target' chart is tracked but without default association.
When the current account is tracked on another chart, it is possible to combine it with a default account on the 'target' chart. This line is used to define the propagation rules of the current account to another chart.
 This field is optional if a default value is not requested.

The table Default account is used to set up the tracking of the account to other charts of accounts.
When creating an account, the propagation rules of the current account to the other charts of accounts of the folder come by default from the association rules specified in tab "Default accounts" of the chart of accounts of origin. This rule can be modified at account record level.

• Run (field EXECUTE)

This button is used to trigger the assignment of default dimension types to the accounts.

This processing consists in completing automatically the field Default dimension type of accounts, according to the assignment conditions defined in the setups. The conditions for running this task include:

• the possibility to exclude from the processing the accounts that already have a default dimension type,
• for an account whose root is not defined, the possibility to reinitialize to blank the default dimension type field for the grid table.

• Account root (field ACCSTR)

Specify an account root to be linked to the dimension type that has been set up in the following column.
If a dimension type complies with several criteria, it is the largest criterion that will be retained.

A default dimension type and potentially a default dimension are associated with an account root. This setup is recovered and systematically suggested at the account record level.

An account root can be linked to several dimension types and is not limited to only one character.
The attachment level can then be modified.

For instance:
Let us consider the account roots: 6 DIMENSION TYPE 1 and 641 DIMENSION TYPE 1 DIMENSION XX.
All the accounts starting with 641xx are assigned the "DIMENSION TYPE 1" whereas the accounts starting with 6xx are assigned the "DIMENSION TYPE 1" and XXX dimension only.

• Dimension type (field DIE)

This field is used to enter or select any analytical dimension type set up in the database.

• Default dimension (field CCE)

When a tracking is declared on a dimension type code, it is possible to link a default dimension which is suggested on creating the account record.

• No. (field NUMLIG)

It is the line number.

• Account root (field ACCROO)

Account root associated with the screen of the next column.

• General screen code (field SCECODGEN)

The inquiry code identifies the screen associated with the inquiry. An inquiry screen in an analytical account can be used by default for the analytical inquiry.

• Analytical screen code (field SCECODANA)

• Root of debited accounts (field ACCDEB)

• Description (field INTITDEB)

• Root of credited accounts (field ACCCDT)

• Description (field INTITCDT)