Managing Change Data
This manual is in pilot operation.
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| If you do not need to grasp or retain the breakdown of changes for balance accounts, you can skip this topic. In that case, please refer to "Accounts and Changes - When Change Dimension is Not Necessary". |
In fusion_place, you can accurately manage the breakdown data of balance accounts using the "Change Dimension." Here, we will explain its functionality.
Overview of Change Dimension
The Change Dimension has a broad outline pre-configured. Specifically, the following system reserved members are pre-registered at the root level. In the ledger, the consistency of the values of these system reserved members is automatically ensured.
| System Reserved Member | Editable | Meaning/Content |
|---|---|---|
Previous Period Balance |
The value of "Ending Balance (#END)" from the previous period. What constitutes the "previous period" is automatically determined by the specified period and views. |
|
Difference in Beginning Balance |
The difference between the Beginning Balance and the Previous Period Balance. |
|
Beginning Balance |
✓ |
The Beginning Balance of the current period. |
Change in Current Period |
The total of changes in the current period. Under the member "Change in Current Period," you can set members for units you want to grasp changes in the current period. Members can be multi-layered. |
|
Cumulative Balance |
Beginning Balance + Change in Current Period. |
|
Difference in Ending Balance |
The difference between the Ending Balance and the Cumulative Balance. |
|
Ending Balance |
✓ |
The Ending Balance of the current period. |
Net Change |
The difference between the Ending Balance and the Previous Period Balance. |
|
None |
✓ |
For balance items and non-numeric items, the Ending Balance, |
⚠ Editability is usually for balance data in the ledger. For other data types, and for editability in Note Ledgers, please see Editability and Calculation Conditions for Change Items by Data Type.
Users can register members only under Change in Current Period/#CHG. Although Change in Current Period/#CHG is not editable, members registered by users as its children can be editable.
For details on the editability and calculation conditions of cell values based on the combination of accounts and Changes, please refer to Editability and Calculation Conditions for Change Items by Data Type.
Considerations for Changes and Balances
Change and balance data in the fusion_place ledger have characteristics different from typical accounting systems. Below is an explanation of these:
(1) Relationship between Changes and Balances
In the fusion_place ledger, changes in the current period and ending balances are not linked. In a typical accounting system ledger, the ending balance of the current period = the beginning balance of the current period + changes in the current period. Therefore, to update the ending balance of the current period, it is necessary to update the changes in the current period. In contrast, in fusion_place, they can be updated separately. If "Ending Balance - Beginning Balance" and changes in the current period do not match, the difference is displayed as "Difference in Ending Balance."
The reasons for this specification are as follows:
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In management data processing, the balance accounts that require change data are usually limited. For balance accounts that are sufficient with just the balance, it is more business-friendly not to input change data.
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Even when change data is required, changes and balances are often obtained and entered separately. Therefore, it is more convenient to be able to input them separately and check their consistency afterward (using "Difference in Ending Balance").
(2) Relationship between Previous Period Balance and Beginning Balance of Current Period
In the fusion_place ledger, the Previous Period Balance and the Beginning Balance of the current period are different data. In a typical accounting system ledger, the Previous Period Balance and the Beginning Balance of the current period are the same. In contrast, in fusion_place, they can be updated separately. If they do not match, the difference is displayed as "Difference in Beginning Balance."
The reasons for this specification are as follows:
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In management data processing, there are cases where it is correct for the Previous Period Balance and the Beginning Balance of the current period to be discontinuous. For example, in consolidated accounting, the beginning balance of a B/S account of a company newly added to the consolidation scope in the current period exists, but the Previous Period Balance is zero. In this case, if the Previous Period Balance is corrected, the confirmed previous period’s consolidated figures will be affected. Therefore, it is appropriate to leave the Previous Period Balance as zero and only set the correct value for the Beginning Balance of the current period.
If you want to ensure the consistency of changes and balances or match the Previous Period Balance with the Beginning Balance of the current period, you can incorporate a mechanism for that into the form (using the "Reflect Calculation Results in Ledger" function of the form).
Change Table
For different balance accounts, there may be a need to grasp the breakdown of changes in the current period with different granularity, as in the following example:
- Machinery, Equipment, Vehicles
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"Acquisition," "Disposal," "Transfer within Account," "Depreciation"
- Long-term Loans, Short-term Loans
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"Lending," "Recovery," "Reclassification Based on 1-Year Criterion"
To easily meet such requirements, fusion_place provides a system called the "Change Table". For details, please refer to the explanation of the Change Table (link below).
(Reference) Ledger Access Control - Change Table