IDempiere Accounting

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

Allocation

Description of Document	DR	CR	Conditions	Comments
Payment				Based on C_AllocationHdr and 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	iDempiere 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_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 iDempiere generates different posting in createCashBasedAcct (still not described in this document)
Payment Purchase Invoice				iDempiere 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_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	DR	CR	Conditions	Comments
Bank Statement				Based in C_BankStatement and C_BankStatementLine
Bank Charges	C_BankAccount_Acct -> B_Asset_Acct			Bank (if debit or credit is determined according to the sign of value StmtAmt) iDempiere 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	value ChargeAmt, DB or CR depending on the sign
	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

GLJournal

Description of Document	DR	CR	Conditions	Comments
GL Journal				Based in GL_Journal and GL_JournalLine
Journal	GL_JournalLine -> account_id	GL_JournalLine -> account_id

InOut (Shipments and Receipts)

Description of Document	DR	CR	Conditions	Comments
Shipments and Receipts				Based in M_InOut and 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	DR	CR	Conditions	Comments
Internal Use and Physical Inventory				Based in M_Inventory and 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
		M_Warehouse_Acct -> W_Differences_Acct		recreate M_CostDetail

Invoice

Description of Document	DR	CR	Conditions	Comments
Invoice			there is no accounting for not accrual	Based in C_Invoice, C_InvoiceTax and C_InvoiceLine
Sales Invoice (Customer) (DOC ARInvoice or ARProForma)
			Header Charge
		C_Charge_Acct -> CH_Expense_Acct	if C_Charge_ID <> 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
Credit Note (Customer) (DOC ARCredit)
			Header Charge
	C_Charge_Acct -> CH_Expense_Acct		if C_Charge_ID <> 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
Purchase Invoice (Vendor) (DOC APInvoice)
	C_Charge_Acct -> CH_Expense_Acct		if C_Charge_ID <> 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
Credit Note (Vendor) (DOC APCredit)
		C_Charge_Acct -> CH_Expense_Acct	if C_Charge_ID <> 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
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	DR	CR	Conditions	Comments
Match Invoice				Based in M_MatchInv, C_InvoiceLine and M_InOutLine
	C_BP_Group_Acct -> NotInvoicedReceipts_Acct			iDempiere 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 iDempiere 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 and 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	DR	CR	Conditions	Comments
Match Purchase Order				Just for standard costing iDempiere 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	DR	CR	Conditions	Comments
Inventory Movement				Based in M_Movement and 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	DR	CR	Conditions	Comments
Order				Based in C_Order, C_OrderTax and 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	DR	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
		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
	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	DR	CR	Conditions	Comments
Production				Based in M_Production, M_ProductionPlan and 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	DR	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	DR	CR	Conditions	Comments
Requisitions				Based in M_Requisition and 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	DR	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

See also

See also:

• Default Accounts Usage
• Accounting Schema Window