Management of Change Data
This manual is in pilot operation.
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| If there is no need to grasp or maintain a breakdown of increases and decreases for balance accounts, you may skip this topic. In that case, please refer to "Accounts and Changes―When There Is No Need to Use Changes". |
fusion_place allows for the precise management of increase and decrease breakdown data for balance accounts using the "Change Dimension". Here, we explain the features of this function.
Overview of the Change Dimension
The outline of the Change Dimension is pre-defined. Specifically, the following system-reserved members are pre-registered at the root level. The ledger automatically maintains the consistency of these system-reserved member values.
| System Reserved Members | Input Allowed | Meaning/Content |
|---|---|---|
Previous Period Ending Balance |
The value of "Ending Balance (#END)" for the previous period. What constitutes the "previous period" is automatically determined based on the specified period and view format. |
|
Beginning Balance Difference |
The difference between the beginning balance and the previous period’s ending balance. |
|
Beginning Balance |
✓ |
The beginning balance for the current period. |
Current Period Change |
Total change value for the current period. Under the member "Current Period Change", members can be set to grasp the change value by unit. Members can have multiple hierarchies. |
|
Cumulative Balance |
Beginning balance + Current period change. |
|
Ending Balance Difference |
The difference between the ending balance and the cumulative balance. |
|
Ending Balance |
✓ |
The ending balance for the current period. |
Net Change |
The difference between the ending balance and the previous period’s ending balance. |
|
None |
✓ |
For balance and non-numeric accounts, the ending balance, |
⚠ The ability to input is typically in the case of balance data in the ledger. For other data types, and for Note Ledgers, please see "Data Types and Change Dimension Input Permissions and Calculation Conditions".
Users can register members only under "Current Period Change/#CHG". "Current Period Change/#CHG" itself is not input-allowable, but members registered as its child can be made input-allowable.
For detailed conditions for input-allowance and calculation based on the combination of Accounts and Changes, please refer to "Data Types and Change Dimension Input Permissions and Calculation Conditions".
Considerations for Changes and Balances
Data for changes and balances in the ledger of fusion_place has unique characteristics different from those of a standard accounting system. Below we explain these:
(1) Relationship Between Changes and Balances
In the ledger of fusion_place, the current period change and the current period’s ending balance are not linked. Unlike a standard accounting system, where the current period’s ending balance = the beginning balance of the current period + the current period’s change, in fusion_place, both can be updated separately. If "current period’s ending balance - beginning balance of the current period" and the current period’s change do not match, the difference is displayed as "Ending Balance Difference".
The reason for such a specification is as follows:
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Management data processing often only requires balance data without the need for detailed change data for certain balance accounts.
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Even when change data is required, changes and balances are often acquired and input separately. Therefore, a mechanism that allows for separate input of both and enables post hoc consistency checks (using "Ending Balance Difference") is more convenient.
(2) Relationship Between Previous Period’s Ending Balance and Current Period’s Beginning Balance
In the ledger of fusion_place, the previous period’s ending balance and the current period’s beginning balance are different data. Unlike a standard accounting system, in fusion_place, both can be updated separately. If they do not match, the difference is displayed as "Beginning Balance Difference".
The reason for such a specification is as follows:
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Management data processing may correctly have discontinuities between the previous period’s balance and the current period’s beginning balance in some cases.
If you wish to ensure consistency between changes and balances or to match the previous period’s ending balance with the current period’s beginning balance, you can incorporate mechanisms for this in forms (using the "Reflect calculated value to ledger" function of forms).
Change Table
Different balance accounts may require the breakdown of the current period’s changes to be understood differently:
- Machinery, Fixtures, and Vehicles
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"Acquisition", "Disposal", "Main Account Transfer", "Depreciation"
- Long-term and Short-term Loans
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"Lending", "Collection", "Conversion to 1-Year Basis"
To easily meet such requirements, fusion_place provides a mechanism called the "Change Table". For more details, please refer to the description of the change table.
(Reference) Ledger Access Control―Change Table