Management of data for changes (DeepL)
This manual is in pilot operation.
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| If you do not need to keep track of and maintain an increase/decrease breakdown for the balancing account, you may skip this topic. In that case, please refer to https://docs.fusionplace.net/manual/ja/concepts/dimensions/accounts_and_changes/accounts_and_changes.html#WhenChan geDimensionIsNotNecessary[accounts and increase/decrease accounts - if you do not need to use increase/decrease accounts]". |
In fusion_place, "Increase/Decrease Account Dimension" can be used to accurately manage the breakdown data of the increase/decrease of the balance account. This section describes the details of this function.
Overview of Increase/Decrease Account Dimension
The general framework of the contents of the Increase/Decrease Account Dimension has been set in advance. Specifically, the following system reserved members are registered in advance at the root level. In the ledger, the consistency of the values of these system reserved members is automatically ensured.
| System Reserved Member | Enterable | Meaning/Contents |
|---|---|---|
Previous Year End Balance |
Enterable |
The value of the "ending balance (#END)" of the previous period. When is the "previous period" is automatically determined based on the specified period and display format. |
Beginning balance +/- (#BDIFF) (#BDIFF) |
(#BDIFF) |
Difference between the beginning balance and the ending balance of the previous period. |
Beginning balance + (#BDIFF) (#BEG) |
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Beginning balance for the current period. |
Difference between the beginning balance and the ending balance for the current period + (#CHG) (#CHG) |
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Total of increase/decrease in current period. |
Total increase/decrease in the current period. Under the member Increase/Decrease for the current period, you can set up members for each unit for which you want to keep track of the increase/decrease for the current period. There can be multiple levels of members. |
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Cumulative balance |
CBAL |
Beginning balance + Current increase/decrease. |
Difference at the end of the period |
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Difference between ending balance and accumulated balance. |
End of term balance |
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Total ending balance for the current period. |
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Net change during the period +/- (#NET) (#NET) |
Difference between the ending balance for the period and the ending balance for the previous period. |
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Difference between the balance at the end of the period and the balance at the end of the previous period. |
None |
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(#NONE) * The input availability is for balancing data in the Normal Ledger. For other data types, and for input availability at Note Ledger, please refer to the following https://docs.fusionplace. net/manual/en/concepts/dimensions/accounts_and_changes/a1_data_types_and_changes.html[Data Types and Calculation Conditions].
Users can register members only under #CHG. Although the user is not allowed to enter the members of #CHG, he/she can enter the members that the user has registered as its children.
For more information on determining whether cell values can be input or not based on the combination of accounts and increase/decrease accounts, see the "Cell Value Input/Input" section. For more information on determining whether cell values can be entered or not based on combinations of accounts and increase/decrease accounts and calculation conditions, please refer to https://docs.fusionplace.net/manual/ja/concepts/dimensions/accounts_and_changes/a1_data_types_and_changes.html[. For more information on the input acceptability and calculation conditions for each data type, please refer to [ Data Type
Notes on Increases/Decreases and Balances
The increase/decrease and balance data in the fusion_place ledger has features that differ from those of regular accounting systems. We will explain them below:
(1) Relationship between increase/decrease and balance
In the fusion_place ledger, current period increase/decrease and current period ending balance are not linked. In a normal accounting system ledger, ending balance = beginning balance + current increase/decrease. Therefore, updating the ending balance always requires updating the current increase/decrease. Unlike this, in fusion_place, the two can be updated separately. If the "ending balance - beginning balance" and the current increase/decrease do not match, the difference is displayed as "end balance".
The reasons for this specification are as follows:
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In business management data processing, there are usually only a limited number of balancing accounts for which increase/decrease data is required. For balancing accounts for which balances alone are sufficient, it is more in line with business needs to eliminate the need to enter increase/decrease data.
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Even when increase/decrease data is required, increase/decrease and balances are likely to be obtained and entered separately. Therefore, it is more convenient to have a system where both can be entered separately and the consistency can be checked after the fact (using "ending balance").
(2) Relationship between prior period ending balances and current period beginning balances.
In the fusion_place ledger, prior period ending balances and current period opening balances are separate data. In a normal accounting system ledger, the prior period ending balance and the current period beginning balance are the same. Unlike this, in fusion_place, they can be updated separately. If they do not match, the difference is displayed as "* Beginning balance*".
The reasons for this specification are as follows:
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In some cases, in business management data processing, it is correct that the prior period balance and the current period opening balance are discontinuous. For example, in consolidated accounting, the opening balance of a company B/S account that was newly included in the scope of consolidation in the current period exists, but the closing balance at the end of the previous period is zero. In this case, if the ending balance of the previous period is adjusted, the consolidated figures for the previous period that have already been finalized will be affected. Therefore, it is appropriate to leave the ending balance of the previous period as zero and only the beginning balance of the current period should be correct.
If you wish to ensure that the increase/decrease and balance are consistent, or that the ending balance of the prior period and the beginning balance of the current period are consistent, you can incorporate a mechanism in the form to do so (using the form’s "Reflect Calculated Results in Ledger" function).
ChangeTable
For different balancing accounts, you may want to have a breakdown of the current year’s increase/decrease in different meshes, as in the following example:
- Machinery, Equipment and Vehicles
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"Acquisition", "Disposal", "Transfer to this account", "Depreciation" Long-term and short-term loans receivable: "Loan", "Collection", "Reclassification".
In order to easily respond to such requests, fusion_place provides a mechanism called the "increase/decrease chart of accounts". For more details, please refer to the explanation of the "Increase/Decrease Schedule" (link below).