adempiere accounting albert

ADempiere Accounting

Contributed by:
Quality Systems & Solutions - QSS Ltda.
Carlos Ruiz

Contents  [hide] 1 Allocation 2 Bank 3 Cash 4 GLJournal 5 InOut (Shipments and Receipts) 6 Inventory 7 Invoice 8 MatchInv 9 MatchPO 10 Movement 11 Order 12 Payment 13 Production 14 ProjectIssue 15 Requisition 16 General Fact 17 Default Accounts Usage

Allocation

Description of Document	DR	CR	Conditions	Comments
Payment				Based on C_AllocationHdr y C_AllocationLine
Payment Without Invoice			if C_Invoice_ID = 0 (no invoice) Payment Only if C_Payment.C_DocType->DocBaseType
	C_BankAccount_Acct -> B_PaymentSelect_Acct		DocBaseType=APP
	C_BP_Customer_Acct -> C_Prepayment_Acct		DocBaseType<>APP and isPrepayment and isReceipt
	C_BP_Vendor_Acct -> V_Prepayment_Acct		DocBaseType<>APP and isPrepayment
		C_BankAccount_Acct -> B_UnallocatedCash_Acct
Receipt Customer Invoice			if C_Invoice_ID and isSOTrx	Adempiere won't post clearing if C_AcctSchema.isPostIfClearingEqual = N AND (clearing account C_BankAccount_Acct -> B_UnallocatedCash_Acct is equal to C_BP_Customer_Acct -> C_Receivable_Acct)
			if C_Payment_ID > 0
	C_BankAccount_Acct -> B_PaymentSelect_Acct		=APP
	C_BP_Customer_Acct -> C_Prepayment_Acct		<>APP and isPrepayment and isReceipt
	C_BP_Vendor_Acct -> V_Prepayment_Acct		<>APP and isPrepayment
	C_BankAccount_Acct -> B_UnallocatedCash_Acct		else
	C_CashBook_Acct -> CB_CashTransfer_Acct		if C_CashLine_ID > 0
	C_BP_Group_Acct -> PayDiscount_Exp_Acct		if there is discount	value of DiscountAmt
	C_BP_Group_Acct -> WriteOff_Acct		if there is writeoff	value of WriteOffAmt
		C_BP_Customer_Acct -> C_Receivable_Acct	if c_acctschema.isAccrual	value of AmtSource + DiscountAmt + WriteOffAmt
			when the schema is not accrual Adempiere generates different posting in createCashBasedAcct (still not described in this document)
Payment Purchase Invoice				Adempiere won't post clearing if C_AcctSchema.isPostIfClearingEqual = N AND (clearing account C_BankAccount_Acct -> B_PaymentSelect_Acct is equal to C_BP_Vendor_Acct -> V_Liability_Acct)
	C_BP_Vendor_Acct -> V_Liability_Acct		if c_acctschema.isAccrual
			if C_Payment_ID > 0
		C_BankAccount_Acct -> B_PaymentSelect_Acct	=APP
		C_BP_Customer_Acct -> C_Prepayment_Acct	<>APP and isPrepayment and isReceipt
		C_BP_Vendor_Acct -> V_Prepayment_Acct	<>APP and isPrepayment
		C_BankAccount_Acct -> B_UnallocatedCash_Acct	else
		C_CashBook_Acct -> CB_CashTransfer_Acct	if C_CashLine_ID > 0
		C_BP_Group_Acct -> PayDiscount_Rev_Acct	if there is discount
		C_BP_Group_Acct -> WriteOff_Acct	if there is writeoff
Tax Correction Posting			if there is invoice and c_acctschema.isTaxCorrection	value to correct taxCorrectionAmt depends on isTaxCorrectionDiscount and isTaxCorrectionWriteOff. To find the value to correct looks in Fact_Acct the posting of that invoice and compares with actual posting
	C_BP_Group_Acct -> PayDiscount_Exp_Acct		if sales invoice
	C_BP_Group_Acct -> PayDiscount_Rev_Acct		if purchase invoice
	C_BP_Group_Acct -> WriteOff_Acct
		acct		Against the account used in Fact_Acct to reverse Movements are DB or CR depending on the sign (negative or positive) or correction
Realized Gain & Loss Posting			if there is invoice and payment is in different currency than accounting schema or invoice currency	Looks the sum of DB and CR in Fact_Acct of corresponding invoice, find the currency conversion in C_Conversion_Rate for the accounting date and conversion type selected in invoice
	C_AcctSchema_Default -> RealizedLoss_Acct	C_AcctSchema_Default -> RealizedGain_Acct	if sales invoice
	acct	acct		against the account that originally was posted in invoice

Bank

Description of Document	DB	CR	Conditions	Comments
Bank Statement				Based in C_BankStatement y C_BankStatementLine
Bank Charges	C_BankAccount_Acct -> B_Asset_Acct			Bank (if debit or credit is determined according to the sign of value StmtAmt) Adempiere won't post clearing if C_AcctSchema.isPostIfClearingEqual = N AND (clearing account C_BankAccount_Acct -> B_InTransit_Acct is equal to C_BankAccount_Acct -> B_Asset_Acct)
		C_BankAccount_Acct -> B_InTransit_Acct		Payment (value TrxAmt, DB or CR depending on the sign)
		C_Charge_Acct -> CH_Expense_Acct	if C_Charge_ID <> 0 and amt > 0	value ChargeAmt, DB or CR depending on the sign
		C_Charge_Acct -> CH_Revenue_Acct	if C_Charge_ID <> 0 and amt < 0
	C_BankAccount_Acct -> B_InterestExp_Acct	C_BankAccount_Acct -> B_InterestExp_Acct	if C_BankStatementLine.InterestAmt < 0	DB or CR depending on the sign of the quantity (value InterestAmt)
	C_BankAccount_Acct -> B_InterestRev_Acct	C_BankAccount_Acct -> B_InterestRev_Acct	if C_BankStatementLine.InterestAmt > 0	DB or CR depending on the sign of the quantity

Cash

Description of Document	DB	CR	Conditions	Comments
Cash				Based in C_Cash y C_CashLine
Expenses (CASH EXPENSE)	C_CashBook_Acct -> CB_Expense_Acct		if C_CashLine.CashType = E
Receipts (CASH RECEIPT)		C_CashBook_Acct -> CB_Receipt_Acct	if C_CashLine.CashType = R
Charges (CASH CHARGE)			if C_CashLine.CashType = C
	C_Charge_Acct -> CH_Expense_Acct		if C_Charge_ID <> 0 and amt > 0
	C_Charge_Acct -> CH_Revenue_Acct		if C_Charge_ID <> 0 and amt < 0
Difference in cash (CASH DIFFERENCE)	C_CashBook_Acct -> CB_Differences_Acct		if C_CashLine.CashType = D
Invoice (CASH INVOICE)	C_CashBook_Acct -> CB_CashTransfer_Acct
	C_CashBook_Acct -> CB_Asset_Acct		if currency is different than document currency
Bank Transfer (CASH TRANSFER)	C_BankAccount_Acct -> B_InTransit_Acct
	C_CashBook_Acct -> CB_Asset_Acct		if currency is different than document currency
		C_CashBook_Acct -> CB_Asset_Acct		Finally it creates a record in DB or CR depending on the difference between the registered movements

GLJournal

Description of Document	DB	CR	Conditions	Comments
GL Journal				Based in GL_Journal y GL_JournalLine
Journal	GL_JournalLine -> account_id	GL_JournalLine -> account_id

InOut (Shipments and Receipts)

Description of Document	DB	CR	Conditions	Comments
Shipments and Receipts				Based in M_InOut y M_InOutLine
Sales shipment (DOC MatShipment)	M_Product_Acct -> P_Cogs_Acct	M_Product_Acct -> P_Asset_Acct	Sales - Shipment	calculates the cost based in M_Cost. If is a product create register in M_CostDetail
Material Receipt (DOC MatReceipt)			Purchasing - Receipt	calculates the cost based in M_Cost
	M_Product_Acct -> P_Expense_Acct		if product.isService
	M_Product_Acct -> P_Asset_Acct		else
		C_BP_Group_Acct -> NotInvoicedReceipts_Acct

Inventory

Description of Document	DB	CR	Conditions	Comments
Internal Use and Physical Inventory				Based in M_Inventory y M_InventoryLine
	M_Product_Acct -> P_Asset_Acct			calculates the cost based in M_CostDetail
		C_Charge_Acct -> CH_Expense_Acct	if C_Charge_ID <> 0 and amt > 0
		C_Charge_Acct -> CH_Revenue_Acct	if C_Charge_ID <> 0 and amt < 0
		M_Warehouse_Acct -> W_Differences_Acct		recreate M_CostDetail

Invoice

Description of Document	DB	CR	Conditions	Comments
Invoice			there is no accounting for not accrual	Based in C_Invoice, C_InvoiceTax y C_InvoiceLine
Sales Invoice (Customer) (DOC ARInvoice or ARProForma)
			Header Charge
		C_Charge_Acct -> CH_Expense_Acct	if C_Charge_ID <> 0 and amt < 0
		C_Charge_Acct -> CH_Revenue_Acct	if C_Charge_ID <> 0 and amt > 0
		C_Tax_Acct -> T_Due_Acct	for each tax
			Revenue
		M_Product_Acct -> P_Revenue_Acct	if c_acctschema.isTradeDiscountPosted use the price list, otherwise use the price
	M_Product_Acct -> P_TradeDiscountGrant_Acct		if c_acctschema.isTradeDiscountPosted post the discount here
		C_BP_Group_Acct -> UnearnedRevenue_Acct		if involved product in invoice has defined revenue recognition plan, it changes (in FactLine.beforesave) the account P_Revenue by the account defined in the product and creates a record in C_RevenueRecognition_Plan
			Receivables
	C_BP_Customer_Acct -> C_Receivable_Acct			post the value of products
	C_BP_Customer_Acct -> C_Receivable_Services_Acct		only posted if C_AcctSchema.isPostServices and there are non-item products	post the value of services and charges
Credit Note (Customer) (DOC ARCredit)
			Header Charge
	C_Charge_Acct -> CH_Expense_Acct		if C_Charge_ID <> 0 and amt > 0
	C_Charge_Acct -> CH_Revenue_Acct		if C_Charge_ID <> 0 and amt < 0
	C_Tax_Acct -> T_Due_Acct		for each tax
			Revenue
	M_Product_Acct -> P_Revenue_Acct		if c_acctschema.isTradeDiscountPosted use the price list, otherwise use the price
		M_Product_Acct -> P_TradeDiscountGrant_Acct	if c_acctschema.isTradeDiscountPosted post the discount here
			Receivables
		C_BP_Customer_Acct -> C_Receivable_Acct		post the value of products
		C_BP_Customer_Acct -> C_Receivable_Services_Acct	only posted if C_AcctSchema.isPostServices and there are non-item products	post the value of services and charges
Purchase Invoice (Vendor) (DOC APInvoice)
	C_Charge_Acct -> CH_Expense_Acct		if C_Charge_ID <> 0 and amt > 0
	C_Charge_Acct -> CH_Revenue_Acct		if C_Charge_ID <> 0 and amt < 0
	C_Tax_Acct -> T_Credit_Acct o T_Expense_Acct (if sales tax)		for each tax
	M_Product_Acct -> P_Expense_Acct	M_Product_Acct -> P_Expense_Acct	Expense, if C_AcctSchema.isExplicitCostAdjustment	calculates the cost based in M_CostDetail
	M_Product_Acct -> P_InventoryClearing_Acct		if item
	M_Product_Acct -> P_Expense_Acct		if non-item
		M_Product_Acct -> P_TradeDiscountRec_Acct	if c_acctschema.isTradeDiscountPosted post the discount here and use the price list for the expense or clearing
			Liability
		C_BP_Vendor_Acct -> V_Liability_Acct
		C_BP_Vendor_Acct -> V_Liability_Services_Acct	only posted if C_AcctSchema.isPostServices and there are non-item products
Credit Note (Vendor) (DOC APCredit)
		C_Charge_Acct -> CH_Expense_Acct	if C_Charge_ID <> 0 and amt > 0
		C_Charge_Acct -> CH_Revenue_Acct	if C_Charge_ID <> 0 and amt < 0
		C_Tax_Acct -> T_Credit_Acct o T_Expense_Acct (if sales tax)	TaxCredit
	M_Product_Acct -> P_Expense_Acct	M_Product_Acct -> P_Expense_Acct	Expense, if C_AcctSchema.isExplicitCostAdjustment	calculates the cost based in M_CostDetail
		M_Product_Acct -> P_InventoryClearing_Acct	if item
		M_Product_Acct -> P_Expense_Acct	if non-item
	M_Product_Acct -> P_TradeDiscountRec_Acct		if c_acctschema.isTradeDiscountPosted post the discount here and use the price list for the expense or clearing
			Liability
		C_BP_Vendor_Acct -> V_Liability_Acct
		C_BP_Vendor_Acct -> V_Liability_Services_Acct	only posted if C_AcctSchema.isPostServices and there are non-item products
Landed Cost Posting	M_Product_Acct -> P_CostAdjustment_Acct
		M_Product_Acct -> P_Expense_Acct
		M_Product_Acct -> P_InventoryClearing_Acct

MatchInv

Description of Document	DB	CR	Conditions	Comments
Match Inventory				Based in M_MatchInv, C_InvoiceLine y M_InOutLine
	C_BP_Group_Acct -> NotInvoicedReceipts_Acct			Adempiere won't post clearing if C_AcctSchema.isPostIfClearingEqual = N AND (clearing account C_BP_Group_Acct -> NotInvoicedReceipts_Acct is equal to M_Product_Acct -> P_InventoryClearing_Acct)
			if isAccrual
		M_Product_Acct -> P_InventoryClearing_Acct	if item
		M_Product_Acct -> P_Expense_Acct	if non-item
			when the schema is not accrual Adempiere generates different posting in createCashBasedAcct (still not described in this document)
	M_Product_Acct -> P_InvoicePriceVariance_Acct		Invoice Price Variance difference	Update M_Product_Costing
			Commitment release
			if isAccrual y isCreateCommitment
		M_Product_Acct -> P_Expense_Acct	for each commitment, this is each C_OrderLine that matches with an C_InvoiceLine or with a M_MatchPO
	C_AcctSchema_GL -> CommitmentOffset_Acct

MatchPO

Description of Document	DB	CR	Conditions	Comments
Match Purchase Order				Just for standard costing Adempiere won't post this if C_AcctSchema.isPostIfClearingEqual = N AND (clearing account M_Product_Acct -> P_PurchasePriceVariance_Acct is equal to C_AcctSchema_GL -> PPVOffset_Acct)
	M_Product_Acct -> P_PurchasePriceVariance_Acct	C_AcctSchema_GL -> PPVOffset_Acct		post the difference between the cost of the order line vs the standard cost

Movement

Description of Document	DB	CR	Conditions	Comments
Inventory Movement				Based in M_Movement y M_MovementLine
	M_Product_Acct -> P_Asset_Acct	M_Product_Acct -> P_Asset_Acct	Inventory	DB or CR depending on thevalue, moving from a locator to another in accounting dimension
				if there was movement between organizations and the costing level in C_AcctSchema is organización then it creates movements in M_CostDetail

Order

Description of Document	DB	CR	Conditions	Comments
Order				Based in C_Order, C_OrderTax y C_OrderLine (goes to M_RequisitionLine)
Purchase Order (DOC Porder)				update M_Product_PO.PriceLastPO, M_Product_Costing.PriceLastPO
			if C_AcctSchema,isCreateCommitment post this with Commityment Type (to be released by Invoice Matching)
	M_Product_Acct -> P_Expense_Acct
		C_AcctSchema_GL -> CommitmentOffset_Acct
			if C_AcctSchema.isCreateReservation post this with Reservation Type (Release reservation)
	M_Product_Acct -> P_Expense_Acct
		C_AcctSchema_GL -> CommitmentOffset_Acct

Payment

Description of Document	DB	CR	Conditions	Comments
Payment				Based in C_Payment
Receipt (DOC ARR - ARReceipt)	C_BankAccount_Acct -> B_InTransit_Acct
		C_Charge_Acct -> CH_Expense_Acct	if C_Charge_ID <> 0 and amt > 0
		C_Charge_Acct -> CH_Revenue_Acct	if C_Charge_ID <> 0 and amt < 0
		C_BP_Customer_Acct -> C_Prepayment_Acct	if C_Payment.isPrepayment
		C_BankAccount_Acct -> B_UnallocatedCash_Acct	else
Payment (DOC APP - APPayment)
	C_Charge_Acct -> CH_Expense_Acct		if C_Charge_ID <> 0 and amt > 0
	C_Charge_Acct -> CH_Revenue_Acct		if C_Charge_ID <> 0 and amt < 0
	C_BP_Vendor_Acct -> V_Prepayment_Acct		if C_Payment.isPrepayment
	C_BankAccount_Acct -> B_PaymentSelect_Acct		else
		C_BankAccount_Acct -> B_InTransit_Acct

Production

Description of Document	DB	CR	Conditions	Comments
Production				Based in M_Production, M_ProductionPlan y M_ProductionLine
	M_Product_Acct -> P_Asset_Acct	M_Product_Acct -> P_Asset_Acct	Inventory	cost the BOM or the products

ProjectIssue

Description of Document	DB	CR	Conditions	Comments
Project Issue				Based in C_ProjectIssue
				if the project has M_InOutLine it calculates the cost of products from M_InOutLine, C_Order and C_OrderLine otherwise verifies if the project has S_TimeExpenseLine and calculates the cost of services (look out /** TODO Labor Cost */) otherwise, it calculates the normal cost of products
	C_Project_Acct -> PJ_WIP_Acct
	C_Project_Acct -> PJ_Asset_Acct		if project category is AssetProject (A)
		M_Product_Acct -> P_Expense_Acct	if product.isService
		M_Product_Acct -> P_Asset_Acct	else

Requisition

Description of Document	DB	CR	Conditions	Comments
Requisitions				Based in M_Requisition y M_RequisitionLine
			if C_AcctSchema isCreateReservation post this with Reservation type
		M_Product_Acct -> P_Expense_Acct
	C_AcctSchema_GL -> CommitmentOffset_Acct

General Fact

Description of Document	DB	CR	Conditions	Comments
All documents inter organization	C_AcctSchema_GL -> InterCompanyDueFrom_Acct	C_AcctSchema_GL -> InterCompanyDueTo_Acct		Posted when the accounting by organization must be balanced and transaction involves more than one organization
All documents with currencies unbalanced	C_AcctSchema_GL -> CurrencyBalancing_Acct			If the GL schema is marked as currency balancing
All documents unbalanced	C_AcctSchema_GL -> SuspenseBalancing_Acct			If the GL schema is marked as use suspense balancing - it's posted when the document is unbalanced

Default Accounts Usage

See also Default_Accounts_Usage

Category: Accounting

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