Common data >  General accounting tables >  Periods  

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Prior to any accounting operation, the fiscal years and the corresponding periods must be created and opened.
This function makes it possible to manage, by company and type of manual ledger, the sub-division and status of accounting periods, and to close the periods that will no longer receive postings.

The start date of the first accounting period corresponds to the start date of the fiscal year in process.
It cannot be modified. This is the same for the end date of the last period.

Prerequisite

SEEREFERTTO Refer to documentation Implementation

Screen management

Entry screen

Presentation

The accounting periods are managed on a single screen. This screen is displaying a tab where each line corresponds to a period for the company and the current ledger type.

Two buttons can be reached from this screen to modify the sub-division of the periods:

  • the [Opening] button is used to open one or several periods to enter the document ant the posting over the period. 
  • the [Closure] button makes it possible to close the period.
    Simultaneously, a set of consistency controls is launched.

SEEWARNING Notes :

  • The last line in the table can never be deleted.
  • When the Fixed assets module is managed and when the value of parameter ACCPERCTL - Accounting period control (chapter AAS, group CPT) is Yes, the modification of the periodic sub-division results in marking the depreciation context of the company using this ledger as de-synchronized. Any unit or mass trade action relating to the fixed assets is then forbidden as long as the processing of Context synchronization has not been carried out.

Close

 

Fields

The following fields are present on this tab :

Block number 1

These fields are used to enter the Company the manual ledger type and the FY number corresponding to the periods to display.
  • Ledger type (field LEDTYP)

 
  • Fiscal year (field FIYNUM)

 
  • field DES

This field is used to link a description and its record.
This description can be:

  • printed on the reports,
  • displayed when the record code is entered in a screen,
  • used in selection.

The description, used by default in the print-outs and entry masks is replaced by the short decription depending on the constraints of the display or print-out.
  • Fiscal year start (field FIYSTR)

This field cannot be accessed and indicates for information purposes the start and end date corresponding to the selected FY number.
  • Fiscal year end (field FIYEND)

 
  • Fiscal year status (field FIYSTA)

This field specifies the FY status:

  • 'Not open': no document or entry can be entered,
  • 'Open': any entry is authorized,
  • 'Closed': the FY is closed, no entry is possible.

Grid Details

  • No. (field PERNUM)

This is the company period number, the ledger type and the fiscal year number.
This number is automatically assigned upon creation of a period.
  • Period start (field PERSTR)

This field, which cannot be accessed during updates, is used to modify the start date of the 'P' period.
The end date of period 'P-1' must then be modified (start date 'P' is automatically recalculated).
  • Period end (field PEREND)

In this field, it is possible to modify only the non-open period end date and that of last open period.
The addition of a period is carried out by insert. However, the period preceding the insert should not be open.
  • Period status (field PERSTA)

This field indicates the status of the period:

  • 'Not open': no document or entry can be entered,
  • 'Open': any entry is authorized,
  • 'Closed': the period is closed, no entry is possible.
  • Stock status (field PERSTOSTA)

This field makes it possible to indicate the period status for the stock:

  • Direct
    The period is open to all movements.
  • Balance adjustment
    The period is open to price adjustment movements only. If not absorbed movements exist, they are posted on the first open fiscal period available. This status is used to modify an existing stock transaction (shipments, receipts, etc.) and to launch the price adjustment processing (issues and receipts).
  • Prohibited
    The period is prohibited for any movement (for the end of month processing).The average cost and other value totals are not recalculated, variances are considered as being not absorbed and are posted on the first open fiscal period available.
  • Closing date (field CLODAT)

This field indicates the effective date at which the period of the fiscal year have been closed.
In the case of a non-French company or a company that does not comply with DGI rules (i.e. if the FRADGI/chapter TC/CPT group setup has for value 'no'), this date is reset to zero when launching the re-opening processing of periods or fiscal years.

Close

 

Reports

By default, the following reports are associated with this function :

  CLOPER : Pre-closing verification

This can be changed using a different setup.

Specific Buttons

This button opens a new window that offers a group of periods likely to be opened for the current ledger type as well as the other ledger types of same sub-division type.

First, in the Other ledgers block, it is offered to open other ledger types having the same structures.
Second, in the Fiscal periods block, status 'Yes/No' of column 'Y/N' in this table determines the period opening. Once a line is marked "no" all the following lines will be automatically set to this.

This button makes it possible to access a new window from which a set of periods can be closed for the current ledger type and, further, for the other ledger types having the same period sub-division by fiscal year.
SEEWARNING When a period is closed in general accounting, it can exclusively be re-opened through utility Re-open period.

Blocking controls on closing the period:
  • The next period is open.
  • The current date is greater than the period end date.
  • Verification that all the account postings have the status "Final " (there can be no provisional or simulation postings in the period to be closed).
  • Verification that there are no items to be reversed.
  • Verification that the recurring journals are generated.
  • Verification that the BP invoices, purchase and sales invoices" are posted and validated with the status "final".
  • Verification that the batch entries are posted and validated with the status "Final".
  • Verification that the payment deposit slips are posted and validated with the status "Final".
  • Verification of the existence of the accounts and of the consistency between the collective and the BP accounts.
Non blocking controls on closing the period:
  • Warning if the +/- sign of the account balances is different from the default sign of the account.
  • Warning if an account reserved for a currency carries postings in a different currency.
Additional blocking controls on closing the last period in the fiscal year:

SEEINFO CLOPER report carries out the same checks as the one carried out during a period closure request but it is used to get them all in one piece, (contrary to the real closure which is interrupted as soon as the first error is detected).

Checks on closure linked to setups

Some controls carried out upon period closure are directly linked to these setups:

  • STOCLOPER - Stock period control (chapter STO, group ACC) that can be:
    • Non blocking: no control.
    • Blocking by period: for each period whose closure is requested, if there are entries that are not posted in the stock journal (STOJOU) whose posting date (IPTDAT) belongs to the current closing period, a blocking warning message is displayed and the period closure is not carried out.
    • Blocking by FY: for each period whose closure is requested, if there are entries that are not posted in the stock journal (STOJOU) whose allocation date (IPTDAT) belongs to the current closing period, a blocking warning message is displayed and the period closure is not carried out. The control is only carried out at the time of the closure of the last period of the FY.

  •  FARCLOPER - Control of invoices receivable (chapter ACH, group INV) that can be:
    • Non blocking: no control.
    • Blocking by period: for each period whose closure is requested, if there are receipts whose invoices receivable have not been posted, a blocking message is displayed and the closure of the period is not carried out.
    • Blocking by FY: for each period whose closure is requested, if there are receipts whose invoices receivable have not been posted, a blocking message is displayed and the closure of the period is not carried out. The control is only carried out at the time of the closure of the last period of the FY.
  • SVCCLOPER - Control CCA/PCA upon period closure(chapter CPT, group CLO), that can be:
    • Blocking: for each period whose closure is requested, if there are accruals that have not been posted, a blocking message is displayed and the closure of the period is not carried out.
    • Non blocking: for each period whose closure is requested, if there are accruals that have not been posted, a blocking message is displayed and the closure of the period is not carried out. The control is only carried out at the time of the closure of the last period of the FY.
  • ACCPERCTL - Accounting period control (chapter AAS, group CPT):
    • Yes: a number of controls are carried out in order to ensure there is consistency between the subdivision FY/period, on the Accounting side and the existing subdivision on the Fixed assets side. 

      In this case, the closure of the period is not authorized if this period is in one of the following situations, on the fixed assets side:
      - it is the current period of a depreciation context of the company, so the period is not closed,
      - it is an open period of a depreciation context of the company and the posting of this period is Actual
    • No: no consistency control relating to the FY/period sub-division between the Accounting and Fixed assets is carried out.

For the French legislation companies, the setups are delivered with the following values:

  • STOCLOPER - Stock period control: blocking by period.
  • FARCLOPER - Control of invoices receivable: blocking by period.
  • SVCCLOPER - Accruals in closing period: blocking.
  • ACCPERCTL - Accounting period control: Yes (at company level) if the parameter FRADGI - French fiscal regulation DGI N° 13L-1-06 has the value yes.

Error messages

The only error messages are the generic ones.

Tables used

SEEREFERTTO Refer to documentation Implementation