Management of Increase/Decrease Data (ChatGPT)
This manual is in pilot operation.
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| If there is no need to understand and retain the breakdown of increases and decreases for balance accounts, you may skip this topic. In that case, please refer to "Account and Change Dimensions - When Change Dimensions Are Not Necessary." |
In fusion_place, the "Change Dimension" is used to accurately manage the data of increases and decreases in balance accounts. Here, we explain the content of this functionality.
Overview of Change Dimension
The Change Dimension is pre-configured with a broad framework. Specifically, the following system-reserved members are pre-registered at the root level. In the ledger, the consistency of these system-reserved members' values is automatically maintained.
| System-Reserved Member | Input Allowed | Meaning/Content |
|---|---|---|
End of Previous Period Balance |
The value of "End of Period Balance (#END)" for the previous period. What constitutes "previous period" is automatically determined based on the specified period and display format. |
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Beginning of Period Difference |
The difference between the beginning of period balance and the end of previous period balance. |
|
Beginning of Period Balance |
○ |
The beginning of period balance for the current period. |
Current Period Change |
The total of current period change values. Members can be set under "Current Period Change" to categorize the change values for the current period. Members can be multiple levels deep. |
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Cumulative Balance |
Beginning of Period Balance + Current Period Change. |
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End of Period Difference |
The difference between the end of period balance and the cumulative balance. |
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End of Period Balance |
○ |
The end of period balance for the current period. |
Net Change for the Period |
The difference between the end of period balance and the end of previous period balance. |
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None |
○ |
For balance and non-numeric accounts, the end of period balance; for flow accounts, the net change for the period. |
※ The ability to input is for balance data in the ledger under normal circumstances. For other data types, and input ability in Note Ledgers, please see the following Input Ability and Calculation Conditions for Change Dimensions by Data Type.
Users can only register members under "Current Period Change/#CHG". Although "Current Period Change/#CHG" is not inputtable, its child members registered by users can be made inputtable.
For details on the determination of cell value input ability and calculation conditions based on the combination of account and change dimensions, please refer to Input Ability and Calculation Conditions for Change Dimensions by Data Type.
Notes on Increase/Decrease and Balance
The data of increases/decreases and balances in the ledger of fusion_place has characteristics different from those of a normal accounting system. Below, we explain these characteristics:
(1) Relationship Between Increase/Decrease and Balance
In the ledger of fusion_place, the current period change and the end of period balance are not linked. In a normal accounting system’s ledger, the end of period balance = beginning of period balance + current period change. Therefore, to update the end of period balance, it is necessary to update the current period change. Unlike this, in fusion_place, both can be updated separately. If "End of Period Balance - Beginning of Period Balance" and the current period change do not match, the difference is displayed as "End of Period Difference."
The reasons for this specification are as follows:
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In management data processing, the balance accounts that need change data are usually limited. For balance accounts that are sufficient with balance only, a specification that does not require input of change data is more aligned with business needs.
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Even when change data is needed, changes and balances are often obtained and entered separately. Therefore, a mechanism that allows separate input and post-hoc consistency checking (using "End of Period Difference") is more convenient.
(2) Relationship Between End of Previous Period Balance and Beginning of Period Balance
In the ledger of fusion_place, the end of previous period balance and the beginning of period balance are separate data. In a normal accounting system’s ledger, the end of previous period balance and the beginning of period balance are the same. Unlike this, in fusion_place, both can be updated separately. If both do not match, the difference is displayed as "Beginning of Period Difference."
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 end of previous period balance and the beginning of period balance to be discontinuous. For example, in consolidated accounting, the beginning of period balance for a company’s B/S account newly included in the consolidation scope for the current period exists, but the end of previous period balance is zero. In this case, modifying the end of previous period balance would affect the confirmed previous period consolidated figures. Therefore, it is appropriate to leave the end of previous period balance at zero and only correct the beginning of period balance.
If you want to ensure consistency between increases/decreases and balances or match the end of previous period balance with the beginning of period balance, mechanisms for that can be incorporated into the form (using the form’s "Reflect Calculation Results in Ledger" function).
Change Dimension Table
For different balance accounts, there may be a need to understand the breakdown of the current period’s increases/decreases in different categories, as in the following example:
- Machinery, Fixtures, and Vehicles
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"Acquisition," "Disposal," "Transfer to Main Account," "Depreciation"
- Long-term and Short-term Loans
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"Lending," "Collection," "Reclassification Based on One Year Criterion"
To easily accommodate such requirements, fusion_place provides a mechanism called "Change Dimension Table." For more details, please refer to the explanation of the change dimension table (link below).
(Reference) Ledger Access Control - Change Dimension Table