The application KTOSAL shows the respective current overview of the account balances for one or several companies or divisions for the select period and fact. The record-by-record processing of individual account balances is possible both via the individual record application KTOSALE and via the application I-KTOSAL for form, complete and rapid entry. In addition, KTOSAL itself offers a function for rapid entry.
Account balances are managed dependently of the chart of account code for the fact at the level of
Company charts of accounts are used to serve the relevant data from the reconciliation of totals and balances for the individual companies or divisions from the respective financial accounting systems. The consolidated account balances are served from the respective financial statements (non-) adjusted for uniform group accounting of the individual group companies or provided by re-keying company account balances to consolidated accounts using the <GESABV> application.
In order to automatically take over account balances from the respective financial accounting system or via IDL KonsisConnector/IDL Konsis import, the corresponding subsequent applications are used in <IMPORT>. In addition, the application consolidated data exchange <KONDAT> can exchange account balances between two IDL Konsis installations. Users can view all of the account balances taken over in this manner and, if necessary or permissible, still change these.
As part of the automatic transfer of data, balances are automatically reviewed for credit/debit equality. In order to ascertain whether there are discrepancies in the balances, the EA (single-entity financial statements monitor) must be called up
Figure: Transfer status of account balances in EA
In the event of an error (see the column Messages and MessagesKw) the following options are available:
Manual correction of the erroneous balance directly in KTOSAL
Figure: The application KTOSAL and its processing opportunities (actions)
Sorting for select data can be controlled as follows via entries in the input field "SortOption":
GK
GZ
KG
VG
ZG
TOTAL BLOCKS
One or several total blocks are generated for the selected and shown data. These total the account balances for each balance sheet+p/l-code. The total block has the following structure:
This total block is generated in any case at the end of the shown table. For certain sorting options, an additional total block per company/division is generated (see above). The total blocks can be used to identify the consistency of the data.
The total block is generally calculated in all currencies (national, group and parallel currencies). If a selection is made for several companies with different national currencies, the overall total block is not calculated in national currency.
If the data quantity shown is restricted by additional selections such that the calculated net income for the year cannot be identical, the total block is still issued in spite of this. In addition, the message "partial quantity ?" appears in the footer.
AUTOMATIC SAMPLING OF ACCOUNT BALANCES
Account balances are sampled for all selected companies and divisions independently of the calculation of total blocks, and thus independently of additional selections. In addition to sampling of annual net income, a review is conducted to ascertain wheter data is present for several charts of accounts, and if a precisely one valid results account (account code 1 = 'E') is defined in the chart of accounts. The ascertained balance sheet net income is written to the identified results account as an additional balance record in the database, for profits as a credit, for losses as a debit. All of the errors ascertained are listed in the message window. Users should print this out to work through the errors.
Errors are also stored in the database for each company and division via a message in the corresponding record in the application <VERARB>. Based on this information, if required an error message is shown in the header for the <KTOSAL> application, which is also included in the printout. The report in the VERARB record is also definitive for the color of the status cell for account balances in the single-entity financial statements monitor (EA).
As long as the status of the account balances is incorrect, further processing of account balances may be blocked for subsequent applications (e.g., fact carryforward, currency conversion).
Depending on the information for the fact (FAC), test totals are also calculated for each company and division, and entered in the respective VERARB record.
During initial sampling and set-up for a VERARB record the currency codes for national, group and parallel currencies are also identified and entered in the VERARB record. During this process, the national currency is calculated from the master company (GES). Group and parallel currencies are taken from the master group (KTK) if a group/sub-group is entered, otherwise they are taken from the user's pre-selection (USE).
Abbildung:Errormessage in KTOSAL and VERARB
DEBTORS WITH CREDITS/CREDITORS WITH DEBITS
Additional recommended test selections for debtors with credits and creditors with debits, in order to initiate reclassifications if required:
In the application KTOHER the proof of the account balances origin is archived on group level. Neccessary for it is, that the flag <KTOHER> is set in this data type (in application <FAC>). (see figure)
Figure: Flag in FAC
This makes sense when changing from company level to group level. The overview <KTOHER> shows of which account balances of the company chart of account the balances consist on the group chart of account. The announced data can be delimited to certain group accounts, group cost centres and positions. The data in this table are base for an origin report (report option H for company reports).
One can branch in different applications over the action menu.
Figure: Branching possibilities in KTOHER
Deleting function out of the EA monitor: "Delete Balances origin list" can be called out of the EA monitor and therefore be executed at the same time over several companies also.
Figure: Deleting out of EA monitor
In order to make an automatic consolidation of debts in IDL Konsis, IC accounts and IC account balances must be available. The application ICKTOSAL shows the current view for one or more companies or groups for the chosen fact and period.
Starting the menu via the account balances KTOSAL (with the context menu or with double click on account flag 1) you directly receive the details for the marked account.
The overview shows all recorded IC account balances which can be sorted and selected with the common possibilities. Additionally there are some special sort options available.
The analysis of residual balances:
Generally it is sufficient to make an entry of '*' in the field 'voucher group' to show all IC account balances which are not cleared by the debts or income/expense consolidation. If the group is separated in several levels, however, this entry is not sufficient if the analysis ought to show which balances were not cleared in a subgroup. In this case there are several possibilities:
In addition to the IC-SelectOption, the entry of a fact, a period, a group and of '*' in the field 'Voucher group' is necessary.
Selection of company-pairs:
This selection is automatically provided if you switch from the IC-clearing list KGESGES to ICKTOSAL. This selection shows the balances and differences of company pairs one after another. Additionally to fact, period and SortOption, entries in the following fields are necessary:
Company, possibly business unit, IC-company, possibly IC-business unit and 'SK' or 'AE' in IC-SelectOption
If the local amounts have not been conversed to group amounts yet, an implicit conversion is done. That means the conversion is only done with the period-end rate (balance sheet and P&L) and the amounts are only shown and not saved. The conversion parameters (WUM) and the conversion rules (KTOUAW) are not read. The priority in which the rates in WKZWKA are taken is 'E'-> 'R' -> 'M'. If no rates are defined you receive an error message.
If the selection is done on a company fact the chart of accounts are shown as well as it is possible to have different ones.
In this selection it is not allowed to reduce the data on a special account as the data do not inevitably suit to another.
With each start of the overview the programme checks the consistency of the IC account balances with the account balances on all accounts with account flag 1 = I. The check sums are shown in a separate line below the chart. Differences per account are shown in a separate panel which can be printed.
The user will be informed about these inconsistencies until the details are correct. When the data are reduced by certain selections, this check routine is stopped except when selecting a special account.
Generally, IC-account balances are imported automatically by an interface to the accounting system or via an Excel edit form. If IC-account balances have to be recorded manually or if existing data have to be edited, this has to be done via the single record menu ICKTOSALE, which can be reached via the action menu in the overview. The Key fields period, fact and company must be definite before switching to ICKTOSALE and cannot be changed in the single record.
Special fields:
When called up directly, the application CNTSAL shows the respective current overview of all account/cost center balances for one or more companies or divisions for the respective selected fact and current period.
In contrast, the application CNTSALE is used for record-by-record processing of the individual account/account balances and can only be reached via the application CNTSAL.
In addition to the financial statement data from the balance of totals and balances for the individual companies or divisions, a further breakdown by cost centers/cost areas can be undertaken here for all cost/controlling accounts.
When the application is called up directly, the user must decide whether data is to be shown in the standard sorting order by cost center numbers, or for coordination purposes by account numbers; and if both are to be shown in each case with interim totals.
Figure: The application CNTSAL
This overview can be called up as follows:
For the automated transfer of account/cost center balances, users use the corresponding batch transfer applications including online correction process.
Users can also view all of the batch-transferred account/cost center balances in this application and, if necessary or permissible, still change these as described above.
If a batch data transfer has to be repeated again for whatever reason with the correct data, the incorrect data has to be deleted using the action <Delete> in order to allow repeat input.
As a rule, it is possible to prohibit any subsequent changes to the balances for all companies using authorization protection.
Review mechanisms: The following is reviewed for cost center balances:
In the event of an error, an error message is shown in the display panel, and the checkpoint CNTSAL in the VERARB application includes an error code and an error reference.
The following special features are implemented in the CNTSAL application:
For each complete call-up of the overview, initially a control calculation is performed between the selected account/cost center balances and the corresponding account balances with account code 2=C. If an error is ascertained, the user receives a corresponding notice in the message row and on every printed page between the header and the column titles.
Figure: Error message for inconsistency between KTOSAL and CNTSAL
If a restriction is imposed for BalanceSheet and P+L Code(both possible), D/C-Flag, AccFlag1 CostCentreFlag1 and CharAcc+Acc, this control calculation is turned off and replaced by a special message for partial quantity selection (TM).
If a balance is only to be reposted between two cost centers, if required it may be necessary to input an account balance record with a value of 0.00. Users are made aware of this error situation when performing a complete call-up until the balances correspond.
Figure: Sorting options in CNTSAL
The reconciliation totals for each group account do not take into account any entries in the fields aggregation and acceptance account at a company and group account level. As a result, the following information is also shown/printed in the interim total row from the respective group account:
If users wish to obtain a full list of all accounts with their allocations to group accounts, they should use the KTO application.
Figure: Row actions
At least one row must be marked so that IDL Konsis can branch to the following applications:
The application <Generate KTOSAL from CNTSAL> is a global application and can be called up without marking one or several.
Figure: Header actions
The following functions are supported via action call-up in the application:
<Edit data> , <Delete> , <Mass copy>
Note:<Delete> deletes all previously selected/displayed cost center balances in a single step. Deletion can, for example, be necessary if a batch transfer has to be repeated with corrected data for whatever reason.
<CNTSALE> is used for record-by-record processing of cost/controlling balances. This application can only be called up via the target action <CNTSAL>, one or several records can be processed and branch back there again. The short-name jump is also blocked. This ensures that all of the input made here is reviewed via the control calculation in <CNTSAL>.
At a company level, the cost center plan can be split from the chart of accounts, i.e., it is possible to make the chart of accounts/cost center plan equal at a company level; at a group level cost centers are to be allocated to the group chart of accounts.
When inputting negative figures, a minus sign is eliminated at the same time as reversing the credit/debit code according to KTO in line with the batch transfer functions, i.e., the following are set automatically:
irrespective of whether an additional Credit/Debit entry was made in the balance record.
Account balances on statistical mass accounts (BS+PL Code 5) are always generated without debit credit flag even if controlling balances are provided with debit credit flags.
If a GES only supplies CNT balances, i.e., if NO account balances are available, account balances are calculated by totaling the cost center balances to a single account. If account balances are already available, the user is asked via a warning if these should be deleted in advance, or if processing should be cancelled. As only P+L balances are generated in this manner, users have to enter corresponding balance sheet balances for correct account balances. This is not done automatically.
Image: Application menu
In the application <CNTHER> the proof of the account balances origin is archived on group level. Prerequisite for it is, that the flag <CNTHER> is set in this data type (in application <FAC>).
This makes sense when changing from company level to group level. The overview <CNTHER> shows of which account balances of the company chart of account the balances consist on the group chart of account. The announced data can be delimited to certain group accounts, group cost centres and positions. The data in this table are base for an origin report (report option H for company reports).
Among other things one can branch in the account balances over the action menu.