Charts of accounts

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 selecting the Chart button.

Common title of the current record.

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

You can add your translation in another language using the Translation function:

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

When you log on with this language, you can view the short description, long description or column header in your connection language, if a translation exists. Otherwise, these descriptions are available in the folder language.

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

If the title is modified while using this function, the change is updated immediately. For standard prints, the modification is only considered after launching the translatable texts update function (GENTXTTRA).

You can add your translation in another language using the Translation function:

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

When you log on with this language, you can view the short description, long description or column header in your connection language, if a translation exists. Otherwise, these descriptions are available in the folder language.

In multi-legislated folders, when the LEG activity code is active, the Legislation fields display.

• If a legislation has been set in the LEGFIL - Legislation selection filter parameter (SUP chapter, INT group), it is used by default but can be changed if needed.
• If LEGFIL has no legislation set, there is no default, so the Legislation field has to be entered accordingly.

If a legislation is entered in the record header, other fields entered must follow any rules applicable to the legislation.

If a legislation is not entered in the record header, it can be retrieved from another element, such as the company, site, or employee, and other fields entered must follow any rules applicable to the legislation.

If a multi-legislation group of companies is selected, other fields entered must follow any rules applicable to the legislation of at least one company in the group.

Example:

If you select a group of British (BRI) and French (FRA) legislation companies, you cannot enter a value in a field that is only applicable to the South African (ZAF) legislation.

In single legislation folders, where the LEG activity code is not active, the Legislation fields are not displayed.

This access code allows 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.

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.

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.

For a general or analytical chart of accounts, you can manage collective account.

For an analytical control account, the budget is entered on the account only, not the BP.

If the checkbox is selected, you can access information linked to the VAT in the account record.

If the checkbox is not selected, you cannot access tax code management. For example, if the IAS and analytical charts do not manage tax codes, the checkbox can be left empty.

If the Automatic creation checkbox is selected and if the account to use via the accounting interface or the import does not exist, it is created automatically by the processing and uses the previous account as a template.

The automatic creation can only be done:

• When importing journal entries with an import template that is based on the GASIMPORT process.

• Using the GAS import template. It cannot be done using the GASANA import template.

The created account can be identified by its title, which contains the number of the source entry surrounded by three X.

Example:
XXX FC FAC-ASN0101-005 XXX

It is recommended to go back to the record of the account to validate or enter the default values given by the processing, such as VAT management, analytical tracking, and so on.

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.

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

Identifier of the account class, composed of one to 10 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 determines:

• 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.

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.

This option allows you to give the same format to the accounts, of normal and collective types, and to specify a fixed length if the Fixed length checkbox is selected, or maximum length if the Fixed length checkbox is not selected, which indicates that the length is variable. For example, the values can be as follows:

• 10 c means 10 alphanumeric characters.
• 10 # means 10 numeric characters.
• 3#7c means 3 numeric characters and 7 alphanumeric characters.

The limit of 15 characters concerns the database. The limits for print-outs are given in number of centimeters and not characters. Some reports may not display 15 characters, depending on the font used, the characters themselves, the printer, and so on.

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

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:

• You cannot create an account which already exists as a group in the pyramid.
• You cannot create an account whose code contains an existing control account. For example, if there is a control account 411, you cannot create an account 41125.
• The pyramid is updated upon each account creation.

Controls on the account pyramids:

• You cannot access the pyramid automatic generation function.
• Each group in the pyramid must have a pyramidal structure. For example, all accounts belonging to group 152 must begin with 152.

This field is used to define the Account section in the BI. If a modification is made when using the field, the Account section must be resynchronized.

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

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 by the sign of the variance observed on the manual ledger.

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 by the sign of the variance observed on the automatic ledger.

If several automatic ledgers are linked to the manual ledger and if the exchange rate variance is zero for the manual ledger different from zero for at least two of the automatic ledgers linked to it, then the account is determined by the sign of the variance observed on the first automatic ledger with a variance. The first ledger 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 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. This balance is 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.

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.

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 0 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.

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.

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 counter value 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 counter value 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 that is balanced in transaction currency may be unbalanced in ledger keeping currency because of the conversion roundings calculated on each entry line.

Based on the Balancing option template setup, 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 under 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 that is balanced in transaction currency may be unbalanced in ledger keeping currency because of the conversion roundings calculated on each entry line.

Based on the Balancing option template setup, a rounding variance line can be generated automatically to balance the entry in the currency or currencies 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 under 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 and loss

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

Suspense account for the miscellaneous cash keeping currency operations

The inter-currency reciprocal account is used when a payment is issued in a currency that is 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 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 in the TYPINVNDT - Unpaid re-invoicing entry type parameter (TRS chapter, UNP group), the software allows to automatically generate the associated invoice/debit note in the customer BP invoicing function (GESBIC). This account will be directly posted upon automatic creation of this customer BP invoice.

A linked account must be parameterized 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 parameterization is not important.

Use this parameter 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.

Indicate here the number of the GL account that must be used as the link account.

The link account can be unique for all or some of the sites but you can also define an account by pair of financial sites.

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 you can also define an account by pair of financial sites.

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

Use this field to go through the line numbers.

Select this button 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 defined in the settings. The execution modalities can be used:

• To exclude the 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 line of the grid.

Mention in this column the account roots from which the reporting codes are assigned. If several lines in the table correspond to the same account, it is always the lines whose root is closest to the account that are applied. For example, with the following settings:

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

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.

Use this button to trigger the allocation of the default dimension types to the accounts.

This processing consists in automatically completing the accounts Default dimension type field, according to the allocation conditions defined in the settings. 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 the default dimension type field for the grid line.

The line number.

Specify here an account root. When the setup is carried out, the rules apply line by line and several rules can affect the same account. The order in which the lines are entered is important. You must 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 be further refined.

Example:

The account roots are: 6 CHARGES and 641 PERSO.

All the accounts starting with 641xx are then allocated to the PERSO analytical account, whereas the accounts starting with 6xx are allocated to the CHARGES analytical charges.

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

This is the default account that is tracked on another chart. If this field is left blank, the account of the target chart is tracked but without a default association.

When the current account is tracked on another chart, you can 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.

The Default account table 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 are by default from the association rules specified in the Default accounts section of the chart of accounts of origin. This rule can be modified at account record level.

Use this button to trigger the assignment of default dimension types to the accounts.

This processing consists in automatically completing the field Default dimension type of accounts, according to the assignment conditions defined in the setup.

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 the default dimension type field for the grid table.

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.

Example:

The account roots are: 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.

Use this field to enter or select any analytical dimension type set up in the database.

When a tracking is declared on a dimension type code, you can link a default dimension which is suggested when creating the account record.

The line number.

The account root associated with the screen of the next column.

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.