A

ounting Pa kage
halouvideotron. a

Date : Mar h 2,2001

Contents

1 Introdu tion 3
2 Denitions, A ronyms, Abreviations, Naming Convention 4
2.1 Term Denitions . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
2.2 A ronyms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
2.2.1 Used in the General Ledger to identify Sour e Journals : 5
2.2.2 Other A ronyms . . . . . . . . . . . . . . . . . . . . . . . 6
2.3 Standard Abreviations . . . . . . . . . . . . . . . . . . . . . . . . 6
2.4 Naming Conventions . . . . . . . . . . . . . . . . . . . . . . . . . 7

3 General Ledger Module 8

3.1 Theory of operation . . . . . . . . . . . . . . . . . . . . . . . . . 8
3.2 GL Module Fun tions . . . . . . . . . . . . . . . . . . . . . . . . 9
3.2.1 Maintain Chart of a ounts . . . . . . . . . . . . . . . . . 9
3.2.2 Design Finan ial Statement . . . . . . . . . . . . . . . . 9
3.2.3 Add, Update, Reverse, Copy Journal Entries . . . . . . . 10
3.2.4 Print Finan ial Statements . . . . . . . . . . . . . . . . . 10
3.3 GL Module Tables . . . . . . . . . . . . . . . . . . . . . . . . . . 10
3.3.1 System Parameters . . . . . . . . . . . . . . . . . . . . . 10
3.3.2 A ounting Pa kage Parameters . . . . . . . . . . . . . . 10
3.3.3 General Ledger Parameters . . . . . . . . . . . . . . . . . 11
3.3.4 General Ledger Table . . . . . . . . . . . . . . . . . . . . 12
3.3.5 General Ledger Periodi Summary Table . . . . . . . . . . 12
3.3.6 Calendar Table . . . . . . . . . . . . . . . . . . . . . . . 13
3.3.7 Journal Entry Header table . . . . . . . . . . . . . . . . . 13
3.3.8 Journal Entry Detail table . . . . . . . . . . . . . . . . . 14
3.3.9 A tivity Ledger Table . . . . . . . . . . . . . . . . . . . . 15
3.3.10 A tivity Summary Ledger Table . . . . . . . . . . . . . . 15
3.3.11 Proje t Ledger Table . . . . . . . . . . . . . . . . . . . . . 15
3.3.12 Proje t Summary Ledger Table . . . . . . . . . . . . . . . 16
3.3.13 Unit Of Measure Table . . . . . . . . . . . . . . . . . . . 16
3.3.14 Finan ial Statements table : Statement title denition
(FS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
3.3.15 Finan ial Statement Line table : Line denition (FS2) . 17

1
CONTENTS 2

3.3.16 Finan ial Statement A ount table : A ount denition

(FS3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Chapter 1

Introdu tion
The GNU Enterprise A ounting Pa kage is made of the following modules :

1. GL Module (General Ledger)

2. AR Module (A ounts Re eivable)

3. AP Module (A ounts payable)

4. SO Module (Sales Orders)

5. PO Module (Pur hase Orders)

6. IC Module (Inventory Control)

7. PA Module (Payroll)

8. BR Module (Bank Re on iliation)

3
Chapter 2

Denitions, A ronyms,
Abreviations, Naming
Convention

2.1 Term Denitions

1. Journal : A book of original entries. A book to re ord business transa tion
in a hronologi al manner.

2. Sales Journal : A spe ialized journal to re ord sales transa tions (Sales
invoi es issued to ustomers)

3. Cash Re eipt Journal : A spe ialized journal to re ord money and he ks

re eived from ustomers.

4. Pur hase Journal : A spe ialized journal to re ord Pur hase Invoi es re-
eived from vendors/suppliers..

5. Cash Disbursement Journal : A spe ialized journal to re ord payments

issued to vendors/suppliers

6. Pur hase Commitment Journal : A spe ialized journal to re ord liabilities

in urred by agreeing to buy. (pur hase orders issued to vendor/suppliers.)
Pur hase Order Journal or PO Journal

7. Sto k Re eiving Journal : A spe ialized journal to re ord mer handises

re eived from vendors/suppliers.

8. Sales Commitment Journal : A spe ialized journal to re ord liabilities

in urred by agreeing to sell. (Sales orders re eived from ustomers) Sales
Order Journal or SO Journal

4
CHAPTER 2. DEFINITIONS, ACRONYMS, ABREVIATIONS, NAMING CONVENTION5

9. Sto k Transfer Journal : A spe ialized journal to re ord moving of mer-

handises between warehouses, lo ations, departments.

10. General Journal : A journal used to re ord mis ellaneous transa tions not
suited for a spe ialized journal.

11. Ledger : A book used to re ord business transa tions oming from a jour-
nal. Ea h page of the ledger is devoted to a spe i a ount. An a ount
book in whi h all nal entries of the transa tions of a business on ern are
re orded.

12. Posting : Copying a business transa tion from a journal to two or more
pages of the ledger.

13. General Ledger : An a ount book made of all the asset a ounts, liability
a ounts, equity a ounts, revenue a ounts and expense a ounts.

14. Subsidiary Ledger : A detail a ount book having a ontroling a ount in

the General ledger.

15. A ounts Re eivable Ledger : A subsidiary ledger keeping tra k of the

transa tions with ustomers. The total of amounts due by all the us-
tomers has to be equal to the amount of the re eivable ontrolling a ount
in the General Ledger.

16. A ounts Payable Ledger : A subsidiary ledger keeping tra k of the trans-
a tions with vendors/suppliers The total of amounts due to all the vendors
has to be equal to the amount of the payable ontrolling a ount in the
General Ledger.

17. Sto ks Ledger : A subsidiary ledger keeping tra k of the value of the
mer handises on hand. The total value of all the items on hand, has to
be equal to the amount of the Sto ks ontrolling a ount in the General
Ledger.

18. A tivity Ledger : A subsidiary ledger used for A tivity Based Costing.

19. Proje t Ledger : A subsidiary ledger used for Proje t Based Costing.

20. Sour e of an entry : In the General Ledger, identi ation of the journal
from whi h the entry is oming from.

21. To be ontinued ...

2.2 A ronyms
2.2.1 Used in the General Ledger to identify Sour e Jour-
nals :
GL General Ledger
CHAPTER 2. DEFINITIONS, ACRONYMS, ABREVIATIONS, NAMING CONVENTION6

GJ General Journal

SJ Sales Journal
PJ Pur hase Journal
CRJ Cash Re eipt Journal

CDJ Cash Disbursement Journal

POJ Pur hase Order Journal
SOJ Sales Order Journal
SRJ Sto ks Re eiving Journal
SRJ Sto ks Transfer Journal

OBJ Opening Balan es Journal

2.2.2 Other A ronyms

GLM General Ledger Module

ARM A ounts Re eivable Module

APM A ounts Payable Module

SOM Sales Order Module

POM Pur hase Order Module
ICM Inventory Control Module
PRM Payroll Module
BRM Bank Re on iliation Module
To be ontinued ...

2.3 Standard Abreviations

a t a ount

amnt amount
prd period
qty quantity
gl General Ledger
id identi ation

to be ontinued .....
CHAPTER 2. DEFINITIONS, ACRONYMS, ABREVIATIONS, NAMING CONVENTION7

2.4 Naming Conventions

File name is upshifted. Files are named after their a ounting book ounter-
part. (where the ounterpart exists)

Field name is downshifted, ontains at least one unders ore hara ter _ and
does not ex eed 16 hara ters

Identi ation _id sux is reserved for identier elds generated by the sys-
tem. Yes, we need a serial number generator. The elds ending with
the sux  _id are not visible to the user. These _id elds are used to
link the tables.

Code _ ode sux is reserved for identier elds reated by the user. For
example : territory_ ode

A ount _a t suxe is reserved for elds referring to a ledger or a subsidiary

ledger. For example : gl_a t

To be ontinued ....
Chapter 3

General Ledger Module

3.1 Theory of operation

The General Ledger serves as a repository of Journal transa tions of all sour es.
These transa tions ome from spe ialized journals and from the General
Journal.
>From these transa tions, nan ial statements of all sorts are drawn up.
The main fun tions of the module are :

 Design Finan ial Statement

 Maintain Chart of a ounts

 Add, Update, Reverse, Copy Journal Entries

 Produ e Finan ial Statements

GL Module uses double entry bookkeeping.

By denition, debit amounts are positive and redit amounts are negative.
A journal entry balan es when the algebrai sum of all its amounts is zero.
The General Ledger balan es when the algebrai sum of all the journal entries
is zero.
The trial balan e is a omplete list of a ount positive and negative balan es.
On e a journal entry is posted to the GL, it is impossible to alter it.
A journal entry goes through 3 stages :

 In progress

 In instan e of approval

 Posted.

A journal entry in progress does not ne essarily balan e. It is under onstru -

tion, an be put aside and ompleted later on. A journal entry In Instan e of

8
CHAPTER 3. GENERAL LEDGER MODULE 9

approval balan es but an still be alter. A Posted journal entry annot be alter
whatsoever.
The general Ledger Module an be used as a stand alone bookkeeping tool.

3.2 GL Module Fun tions

3.2.1 Maintain Chart of a ounts
Theory of operation
This fun tion allows the a ountant to reate general ledger a ounts. A GL
a ount is dened by assigning an a ount number, an a ount title and an
a tivity status. The a ount number assigned by the a ountant is merely a key
to a ess the GL A ount. It is not used to format the nan ial statements.
When migrating from another a ounting system, urrent numbering s heme
an be kept. An a ount has 3 a tivity status.

A tive Transa tions an be posted to this a ount.

InA tive This a ount has been reated but has not been a tivated yet. No
transa tion an be posted.

DeA tivated This a ount has been used for awhile but the a ountant is
phasing out the usage of this a ount. No transa tion an be posted. An
a ount goes from an InA tive status, to an A tive status, to a DeA ti-
vated status. It ould also go from DeA tivated ba k to A tive.

A ount Segmentation
The GL A ount, 30 alpha-numeri hara ters, an be segmented. The segment
separator an be - or + or / or .. or  * as sele ted by the user in the
GL parameters. For onvenien e of use and data entry speed, only hara ters
from the numeri keypad are proposed.

3.2.2 Design Finan ial Statement

This fun tion allows the a ountant to format as many nan ial statements as
needed.
.....
CHAPTER 3. GENERAL LEDGER MODULE 10

3.2.3 Add, Update, Reverse, Copy Journal Entries

3.2.4 Print Finan ial Statements
3.3 GL Module Tables
3.3.1 System Parameters
Theory of operation
System wide parameters SYSPARAM table is used to store general informa-
tion used by the dierent pa kages and modules of GNU Enterprise Appli ation.

Denition
Table Name Field Name Des riptive Name Field Type Theory of operation

SYSPARAM org_id Organization Identi ation numeri A serial number assigned by the
SYSPARAM org_name Organization legal name alpha 50 Company, Corporation, Enterprise
SYSPARAM org_street alpha 50
SYSPARAM org_ ity alpha 50
SYSPARAM org_state alpha 50
SYSPARAM org_ ountry alpha 50
SYSPARAM alpha 50
SYSPARAM alpha 50
SYSPARAM alpha 50
SYSPARAM alpha 50

3.3.2 A ounting Pa kage Parameters

Theory of operation
A ounting Pa kage parameters ACCPARAM table is used to store general
information used by the dierent modules of GNU Enterprise A ounting pa k-
age.
CHAPTER 3. GENERAL LEDGER MODULE 11

Denition
Table Name Field Name Des riptive Name Field Type Theory of operation

ACCPARAM org_id Organization Identi ation numeri

ACCPARAM ar_a tive A ounts Re eivable A tive Yes/No Module has been a tivated
ACCPARAM ap_a tive A ounts Payable A tive Yes/No Module has been a tivated
ACCPARAM so_a tive Sales Order A tive Yes/No Module has been a tivated
ACCPARAM po_a tive Pur hase order A tive Yes/No Module has been a tivated
ACCPARAM i _a tive Inventory Control A tive Yes/No Module has been a tivated
ACCPARAM pr_a tive Payroll A tive Yes/No Module has been a tivated
ACCPARAM br_a tive Bank Re on iliation A tive Yes/No Module has been a tivated
ACCPARAM

3.3.3 General Ledger Parameters

Theory of operation
General Ledger parameters GLPARAM table is used to store general infor-
mation used by the dierent fun tions of the GL module.

Denition
Table Name Field Name Des riptive Name Field Type

GLPARAM org_id Organization Identi ation numeri

GLPARAM ab _a tive A tivity Based Costing A tive Yes/No The
GLPARAM pb _a tive Proje t Based Costing A tive Yes/No The
GLPARAM sj_posting Sales Journal Posting to GL alpha 1 (S)ummarized or (D)et
GLPARAM r_posting Cash Re eipt Posting to GL alpha 1
GLPARAM pj_posting Pur hase Journal posting to GL alpha 1
GLPARAM d_posting Cash Disbursement posting to GL alpha 1
GLPARAM i _posting Sto ks Re eiving posting to GL alpha 1
GLPARAM pr_posting Payroll posting to GL alpha 1

GLPARAM br_posting Bank re on iliation posting to GL alpha 1

GLPARAM gl_segment General Ledger A ount Segmentation alpha 30

GLPARAM a t_segment A tivity Ledger A ount Segmentation alpha 30

GLPARAM pro_segment Proje t Ledger A ount Segmentation alpha 30

GLPARAM balan e_qty Balan e quantities Yes/No Yes, for es the

CHAPTER 3. GENERAL LEDGER MODULE 12

3.3.4 General Ledger Table

Theory of operation
GL table is used to re ord hart of a ounts information. It is updated by the
Maintain Chart of A ounts program.

Denition
Table Name Field Name Des riptive Name Field Type

GL gl_id General ledger Identi ation numeri A serial number ass

GL org_id Organization Identi ation numeri
GL gl_a t General Ledger A ount alpha 30 Key
GL gl_title General Ledger A ount Title alpha 60
GL gl_status GL A ount A tivity Status alpha 1

GL sj_posting Sales Journal posting to GL Alpha 1 (S)ummarized or (D)e

GL r_posting Cash Re eipt posting to GL Alpha 1

GL pj_posting Pur hase Journal posting to GL Alpha 1

GL d_posting Cash Disbursement posting to GL Alpha 1

GL i _posting Sto ks Re eiving posting to GL Alpha 1

GL pr_posting Payroll posting to GL Alpha 1

GL br_posting Bank re on iliation posting to GL Alpha 1

GL uom_id Unit Of Measure for this a ount numeri Hours for Salary a ounts K

GL

3.3.5 General Ledger Periodi Summary Table

Theory of operation
GL2 table is used to re ord periodi summarized data. The main purpose of
this table is to speed-up the display and/or printing of periodi data. This table
is reated/updated when posting a journal entry.

Denition
Table Name Field Name Des riptive Name Field Type Theory of o

GL2 gl2_id General Ledger numeri A serial number assigned by the

GL2 gl_id GL Identi ation numeri GL2.gl_id =
GL2 gl_prd Finan ial Period number numeri >From 0
GL2 gl_year Finan ial Year numeri

GL2 gl_amnt Amount posted urren y Summary of all journal entries posted

GL2 gl_qty Quantity posted numeri

CHAPTER 3. GENERAL LEDGER MODULE 13

3.3.6 Calendar Table

Theory of operation
CAL table is used to re ord information about the a ounting periods of the
organization. It is updated by the Maintain Calendar program. A period an
be opened or losed to posting from the dierent modules. This allows the
a ountant to lose a period module by module.

Denition
Table Name Field Name Des riptive Name Field Type Theory o

CAL org_id Organization Identi ation numeri

CAL al_id Calendar Identi ation numeri A serial number as

CAL al_year Finan ial Year numeri
CAL al_prd Finan ial period numeri >From
CAL start_date First day of this nan ial period date
CAL end_date Last day of this nan ial period date
CAL gl_open Posting status from General Journal Yes/No Yes = Open to posting
CAL ar_open Posting status from A ounts Re eivable Yes/No Yes = Open to posting
CAL ap_open Posting status from A ounts Payable Yes/No Yes = Open to posting
CAL so_open Posting status from Sales Order Yes/No Yes = Open to posting
CAL po_open Posting status from Pur hase Order Yes/No Yes = Open to posting
CAL i _open Posting status from inventory Control Yes/No Yes = Open to posting
CAL br_open Posting status from Bank re on iliation Yes/No Yes = Open to posting
CAL pr_open Posting status from Payroll Yes/No Yes = Open to posting

3.3.7 Journal Entry Header table

Theory of operation
JE table is used to re ord information about Journal Entries.
CHAPTER 3. GENERAL LEDGER MODULE 14

Denition
Table Field Name Des riptive Name Field Type

JE org_id Organization Identi ation numeri

JE je_id Journal entry identi ation numeri

JE je_vou her Journal entry vou her number numeri A serial number assigned by the system
JE je_date Journal Entry date date
JE al_year Journal Entry Finan ial year numeri
JE al_prd Journal Entry Finan ial period numeri
JE
JE
JE
JE
JE

3.3.8 Journal Entry Detail table

Theory of operation
JE2 table is used to re ord information about amounts and quantities to be
posted to a ounts , proje ts and a tivities . The number of lines for a journal
entry is limited to ???. Debit amounts and quantities are positive number.
Credit amounts and quantities are negative numbers. The journal entry balan es
when the sum of the amounts is equal to zero and the General Ledger Parameter:
Balan e Quantity is set to No. If this parameter is set to Yes, both the sum
of the amounts and the sum of the quantities are to be zero.

Denition
Table Field Name Des riptive Name Field Type Theory of o

JE2 je2_id Journal Entry detail identi ation numeri Aserial number assigne by the s
JE2 je_id Journal Entry header identi ation numeri JE2.je_id =
JE2 gl_id General ledger a ount identi ation numeri JE2.gl_id =
JE2 a tivity_id A tivity ledger A ount Identi ation numeri JE2.a tivity_id = A
JE2 proje t_id Proje t Ledger A ount Identi ation numeri JE2.proje t_id = P
JE2 je_amnt Journal Entry Amount urren y
JE2 je_qty Journal Entry Quantity numeri
JE2 je_des ript Journal Entry Des ription alpha 100 Explanation and/or referen
JE2
JE2
JE2
JE2
CHAPTER 3. GENERAL LEDGER MODULE 15

3.3.9 A tivity Ledger Table

Theory of operation
The ACT table is used to ontrol the A tivity Based Costing Method.

Denition
Table Name Field Name Des riptive Name Field Type Theory of operation

ACT a tivity_id A tivity Identi ation numeri Serial number assigned by the sy
ACT org_id Organization Identi ation numeri
ACT a tivity_a t A tivity A ount alpha 30 A ode assigned by the user
ACT a tivity_title A tivity Title alpha 60
ACT a tivity_status A tivity A tivity Status alpha 1 (A) tive, (I)na tive, (D)ea tiva
ACT
ACT
ACT
ACT

3.3.10 A tivity Summary Ledger Table

Theory of operation
ACT2 table is used to re ord periodi summarized data. The main purpose of
this table is to speed-up the display and/or printing of periodi data. This table
is reated/updated when posting a journal entry.

Denition
Table Name Field Name Des riptive Name Field Type Theory of operation

ACT2 a t2_id A tivity periodi summary ID numeri A serial number assigned by the
ACT2 a tivity_id A tivity Identi ation numeri
ACT2 al_prd Finan ial Period number
ACT2 al_year Finan ial year
ACT2 a t_amnt A tivity umulative amount urren y posted for this urrent period/
ACT2 a t_qty A tivity umulative quantity numeri posted for this urrent period/
ACT2
ACT2
ACT2

3.3.11 Proje t Ledger Table

Theory of operation
The PRO table is used to ontrol the Proje t Based Costing Method.
CHAPTER 3. GENERAL LEDGER MODULE 16

Denition
Table Name Field Name Des riptive Name Field Type Theory of operation

PRO proje t_id Proje t Identi ation numeri A serial number assigned by the
PRO org_id Organization identi ation numeri
PRO proje t_a t Proje t A ount alpha 30 A ode assigned by the use
PRO proje t_title Proje t Title alpha 60
PRO proje t_status Proje t Status alpha 1 (A) tive, (I)na tive, (D)ea tiva
PRO
PRO
PRO
PRO

3.3.12 Proje t Summary Ledger Table

Theory of operation
The PRO2 table is used to re ord periodi summarized data. The main purpose
of this table is to speed-up the display and/or printing of periodi data. This
table is reated/updated when posting a journal entry.

Denition
Table Name Field Name Des riptive Name Field Type Theory of operation

PRO2 pro2_id Proje t periodi summary ID numeri A serial number assigned by the s
PRO2 proje t_id Proje t identi ation numeri
PRO2 al_prd Finan ial period numeri 0 to 52
PRO2 al_year Finan ial Year numeri
PRO2 pro_amnt Proje t umulative amount urren y
PRO2 pro_qty Proje t umulative quantity numeri
PRO2
PRO2
PRO2

3.3.13 Unit Of Measure Table

Theory of operation
The UOM table is used to ensure onsisten y in the usage of units of measure.
CHAPTER 3. GENERAL LEDGER MODULE 17

Denition
Table Name Field Name Des riptive Name Field Type Theory of operation

UOM uom_id Unit of measure identi ation numeri A serial number assigned by th
UOM uom_ ode Unit of measure ode alpha 8 A ode assigned by the u
UOM uom_des ript Unit Of Measure Des ription alpha 30
UOM
UOM
UOM
UOM
UOM

3.3.14 Finan ial Statements table : Statement title de-

nition (FS)
3.3.15 Finan ial Statement Line table : Line denition
(FS2)
3.3.16 Finan ial Statement A ount table : A ount de-
nition (FS3)