ADempiere Accounting
From ADempiere ERP Wiki
Contributed by:
Quality Systems & Solutions - QSS Ltda.
Carlos Ruiz
Contents |
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 */) | ||||
| 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
