In IDL Konsis a chart of accounts (KTP) is a key under which
The application 'Chart of account definition' (KTODEF) serves for the creation of a chart of accounts as well as for the definition of the assigned accounts. This application is described in a separate documentation.
At least one chart of accounts is issued on a group-wide basis and therefore considered to belong to the group of group-wide data (KONDAT). However, company related charts of accounts can be defined for each company or a group of companies.
Alternatively to the application 'Chart of account definition' the application 'Accounts' (KTO) can be used for an overview over all defined accounts of one or more charts of accounts. Changes on the account data are possible via the single record application 'Account' (KTOE).
A chart of position (POP) in IDL Konsis is considered to be a general key under which a group of any number of related positions like the report positions for presenting a balance sheet and profit & loss calculation (for instance, chart of position = BILP/L) can be merged together. IDL Konsis considers positions to be master information behind which accounts of one or more charts of accounts can be joined together. The positions are generally used to define the lines / position classifications for balance sheets, P/L or performance indicator reports in an open and customized manner.
All charts of positions are considered to apply for the entire group and are therefore part of the group data (KONDAT).
The application 'Charts of positions' (POP) comprehends the maintenance of the charts of positions themselves, the assigned positions as well as the allocation of accounts to these positions. Correspondingly the application consists of three tables and, in addition, a selection area and a resource table for accounts.
Performed modifications are not saved immediately in the database (just like forms entry) but rather yet when pressing the 'save' button (disc icon). A control message is output with the request whether modifications should be saved when closing the application or exchanging the selected chart of positions.
After invoking the application "Charts of positions" (POP) all defined charts of positions are displayed without further selection as a leading table. The double mouse click on a line as well as a line selection followed by a mouse click on the 'Open' button (eye icon) provides for the display of the dependent data (positions and position account allocations) in additional tables. If doing so the leading table is automatically minimised in the border area, however, it can be made visible again.
New entry (star icon), modification (pencil icon) and copying of a chart of positions (icon with two sheets) are performed with aid of a wizard which consists of three pages: 'Description', 'Properties' and 'Descriptions (multi language)'.
The page 'Description' contains the following entry fields:
[Chart of positions code]: six digit, alphanumerical code, not enterable at update
[Valid from / until]: The valid from period is a mandatory field, while the valid until period is an optional attribute. Both attributes define the period as of which or until which the chart of position is valid. By using the user-specific startup data (VOR) you can control whether or not charts of position with limited validity should be shown any longer (by entering any valid until period). Modifications of the validity affect the validities of the position account allocations, too.
[Description]: max. 70 digit description
[Short name]: max. 10 digit short word
The page 'Properties' contains the following entry fields:
[Chart of position type]: Distinguishes whether the chart of position applies for account allocation (A) or performance indicator reports (K).
[Chart of positions for cash flow positions]: Cash flow reports often contain the same positions multiply but with different restrictions. Therefore the generation of position balances is not unique. However, it is possible for super-ordinate positions if these are allocated to a separate chart of positions. Charts of positions of this type can be designated by this flag.
[Number of columns for position no.]: This field allows you to control the length of the leading position numbers in IDL Konsis. Two digit entries are allowed here. For instance, 10 digit position numbers [Position number 0011223344] come from an external system that are retained as only 8 digit numbers in IDL Konsis. If you enter an '8' in the field 'Number of columns for position no.,' only the last 8 digits will be accepted during importation. Leading zeros will be cut off.
The page 'Multilingual descriptions' allows for the maintenance of descriptions in all activated languages just like in other master data applications.
NOTE: The chart of position 'BILP/L' normally contains all of the positions that are required to display a commercial balance sheet, profit & loss or similar reports. For the additional positions of a cash flow report, it is recommended that you define a dedicated chart of position to ensure that these are not mistakenly used in a balance sheet or P/L report.
After opening a chart of positions all assigned positions are displayed in a table in the foreground. The windows 'Selection' and 'Accounts' simultaneously displayed on the left or right hand, respectively, have no meaning for this table.
New entry (star icon), modification (pencil icon) and copying (icon with two sheets) of a position are performed with aid of a wizard which consists of three pages: 'Description', 'Properties' and 'Descriptions (multi language)'.
The page 'Description' contains the following entry fields:
[Position No.]: The field for the position/aggregation number consists of 14 alphanumerical digits. If consecutive numbering of the positions in the report is desired, you should see to the appropriate numbering when you first enter the positions.
[Valid from / until]: The valid from period is a mandatory field, while the valid until period is an optional attribute. Both attributes define the period from which or until which the position is valid. Modifications are inherited by the assigned position account allocations. By using the user-specific startup data (VOR), you can control whether or not positions with limited validity should be shown any longer (by entering any valid until period).
[Description]: Entry of a description that consists of a max. of 70 digits. Longer descriptions can be represented in the report by additional text positions. In case space characters can be inserted at the beginning of the description for indenting of the position descriptions.
[Column Header]: If the positions are to be used in a report and their tree structure can be rotated in the view, it then makes sense to enter an abbreviation for the max. 70 digit descriptions for each position. The abbreviation will then serve as the column heading in the 'rotated' report. Line breaks in the column heading are to be shown by using the pipe sign '|'.
[Short name]: Entry of a short-term that consists of a max. of 10 digits
The page 'Properties' contains the following entry fields:
[Position type]: Positions can be classified with respect to their intended usage by the position type. Here on the one hand you can distinguish whether it is a position with or without allocated accounts. On the other hand you can determine whether the position is to be used as a position line (tree structure), a total line or a pure text line in the report.
[Balance sheet / P & L code]: Entry of one of the balance sheet /P & L codes shown in the selection (see also description of account master) is mandatory. This code helps to ensure the proper allocations of accounts, analysis in reports and auditing and execution of S/H values in positive and negative values.
[Dimension code]: Various units are available for selection (for instance 'absolute value per currency ' or number per year). The contents of this field are purely informational in character (to describe indicators, for example) and will not be evaluated.
[Thereof position/item]: The position to be filled becomes an of which position by marking it with an 'X' and will thus not be included in the grand total.
[Reference information]: The entry in this filed is not evaluated by IDL.KONSIS. However, this field can be used e.g. for entry of references to entries in an origin system.
The page 'Multilingual descriptions' allows for the maintenance of descriptions in all activated languages just like in other master data applications.
You have the ability to branch off into the application 'Formula editor' via the context menu for performance indicator reports (chart of position type = 'K') for the purpose to enter or modify the formula for calculation of the ratio. However, it is required for newly entered positions to save the data (disc icon) first.
The table showing the positions with allocated accounts and allowing for allocations to be made by using the drag & drop technique is displayed as a registry tab in the background. The selection area displayed on the left as well as the resource table with accounts are related to this table.
The area 'Selection' contains three entry fields:
[Chart of positions]: Here only the key of the chart of positions opened before is repeated. For the time being no modification is possible.
[Chart of accounts]: Here a chart of accounts can be entered. The allocations of the assigned account are displayed in the allocation table. Simultaneously the accounts of this chart are displayed in resource table 'Accounts' in the right-hand side. A chart of accounts specified in the startup data (VOR) is automatically preselected and displayed here. You can specify a non-unique key for the chart of accounts with the aid of wild characters ('%', '_'). Then in the allocation table as well as in the resource table the accounts of all selected charts of accounts are displayed. However, the response time may be quite long in this case.
[Period]: The position account allocations are provided with a validity (from/until). For the purpose of showing in the allocation table how the allocations operate in a report the display of the allocation table is restricted to allocations valid in a certain period. Positions an accounts not valid in this period are not displayed, too. This period has to be entered in the selection area. In addition, this entry provides that all modifications become effective exactly from this period on. If e.g. the allocation of an account is changed to a different position, then this allocation becomes valid from the specified period on while the previous allocation continues to exist but is restricted to be valid until the period located immediately before the specified period. Corresponding controls act for newly defined and deleted allocations.
The area 'Accounts' displays the accounts of the chart of accounts specified in the selection area. Hereby the accounts are provided with three different font colours without consideration of allocations to thereof-positions:
A special feature applies for the restriction af an allocation with respect to the debit/credit flag. Then the account is displayed twice, i.e. in combination with with debit/credit flags. If e.g. the only allocation of an account to a position is restricted for the debit/credit flag 'D' (display in grey font colour), then the account in combination with debit/credit flag 'C' is displayed in black font colour indicating that an additional allocation has to be defined for this account.
Example:
| POP | POS | Pos.Description | KTP | KTO | Acc.Description | D/C code |
|---|---|---|---|---|---|---|
| BILGUV | BA670 | Assets bank | GES001 | 111801 | Savings bank | D |
| BILGUV | BP290 | Liabilities bank | GES001 | 111801 | Savings bank | C |
As far as the account 111801 has a debit balance (e.g. 110,000.00 S) the account is exhibited in the report below position BA670 Assets bank. However, if the account has a credit balance (e.g. 55,000.00 C) then the balance is shown below the position BP290 Liabilities bank.
The possibility to allocate an account to different report positions depending on the sign of the balance allows for a great flexibility with respect to the report control because the account can be evaluated in a profit and loss report in terms of commercial law, an US GAAP p&l, a report for the profit situation or another report depending on the evaluation demand.
Similarly an incomplete allocation to controlling flag 1 for reports with the function of expense method are displayed. Then in case the account list contains the account multiply in combination with the controlling flags 1 already allocated in grey font colour and in combination with controlling flags 1 not yet allocated in black colour indicating that additional allocations have to be specified for this account.
All items displayed in black or red font colour are repeated in the list of 'Open tasks' displayed below these areas. This lists provides for a display of incorrect allocations even if the visible part of the account list exhibits no problems.
The allocation table 'Position account allocations' displays all positions valid in the specified period and the accounts allocated to these positions in this period in tree structure.
Usually an allocation is defined by selecting one or more accounts in the right-hand table, grabbing them with the left mouse key, dragging them into the allocation table und dropping them on one position there by releasing the mouse key. Hereby the permission of this allocation with respect to the b/s p&l code of position and accounts is checked. If the allocation is not permitted the account cannot be dropped. This is visualised by the display of a stopping restriction sign when moving the mouse over the screen.
Depending on the b/s p&l code of the position the following allocations are supported in IDL.KONSIS.FORECAST:
| B/S P&L code of position | B/S P&L code of account |
|---|---|
| 1 = Assets | 1 = Assets or 2 = Liabilities |
| 2 = Liabilities | 1 = Assets or 2 = Liabilities |
| 3 = Income | 3 = Income or 4 = Expenses |
| 4 = Expenses | 3 = Income or 4 = Expenses |
| 5 = Statistical amounts | All stat. b/s p&l codes, i.e. 5 to 9 |
| 6 = Statistical assets | 6 = Stat. assets or 7 Stat. liabilities |
| 7 = Statistical liabilities | 6 = Stat. assets or 7 Stat. liabilities |
| 8 = Statistical earnings | 8 = Stat. income or 9 = Stat. expenses |
| 9 = Statistical expenses | 8 = Stat. income or 9 = Stat. expenses |
Exceptions from this rule are the result account (account flag 'E') and the minority interest result account (account flag 'F') which are liability accounts (b/s p&l code '2') but may be allocated to an income position ('3').
In a similar way the allocation of one account to another position is performed within the allocation table. Dragging of an allocation into the resource table provides for the deletion of the allocation.
The pencil icon serves for opening of a wizard for modification of an allocation. This wizard consists of only one page with the title 'Properties'. Her only both attributes, 'Debit/credit flag' and 'Controlling flag 1' can be modified:
[Debit/credit flag]: For clearing or current accounts the balance may switch, i.e. from period to period the account balance can exhibit a debit or a credit amount. A correct representation of the debit and credit amounts usually is desired especially for the company chart of accounts. For this purpose you can define debit/credit restrictions for the respective asset and liability positions. This debit/credit control is determined in this application by specifying the field 'D/C code'. Therefore two report positions have to be allocated to the relevant account for a suitable representation.
[Controlling flag 1]: Here you have the ability to allocate balances to different positions depending on the controlling flag 1. Before doing so the controlling flags 1 have to be defined in the application 'Controlling definitions' (CTLDEF) which is only available when working with the licence for the module 'Controlling' liable to pay costs. Several controlling flags 1 can be allocated to the same report position.
The wizard can be used for new entry (star icon) or copying (icon with two sheets) of an allocation, too. In these cases the position number as well as the account number can be entered, too.
However, the values for the [Valid from] and the [Valid until] period are not enterable. These values are automatically set within all actions. Here the following rules apply:
In this way it is assured that all allocations in periods before the period specified in the selection area remain unchanged while all changes become effective yet from this period on.
As an alternative to the application 'Charts of positions' (POP) the application 'Positions' (POS) allows for the display and modification of positions. In addition, you here have the ability to display positions of several charts of positions in one table.
This application can be used for indicator reports (chart of position type = 'K') since you can branch off via the context menu into the application 'Formula editor' where the formulae for calculation of the indicators can be entered and modified.
The single record application 'Position' (POSE) belonging to the list POS allows for entry and modification of positions. The entry fields of the single record map correspond to the fields of the position wizard of the application 'Charts of position' and are described there.
The application 'Positions & Accounts Allocations - Period' (POSKTOP) displays all allocations defined in the database. Compared to the allocation table of the application 'Charts of positions' (POP) the following features are available here:
This application does not provide any modification possibilities.