Accounting Quadrature (CTBC660 - SIGACTB)

It is the process of identifying the differences between the accounting and other modules, especially Financial (accounts receivable/payable, banks) and Inventory. Quadrature shows the differences between accounting entries and modules generating these entries.

This statement provides accounting called Accounting Quadrature which enables the analysis and conciliation of accounting operations with their respective source documents.

Accounting Quadrature Process

It is necessary to match the entries and their generators and to identify these generators:

• The relationship is done through the registry number (recno) and Tracking Entries table (CV3)
• The identification is done through the Standard Entry Pints table (CVA) and Relationships (CTL), in addition to the standards entries used.

The quadrature process should be done by module or globally:

• Checking the differences between accounting and a specific module
• Checking the differences between accounting and all other modules.

The new routine allows you to select which modules you want to check the differences. The modules, it is necessary to determine a time for scanning the differences:

• The period is required to determine the accounting entries
• Operations of the generating modules are evaluated.

The quadrature is initially available for modules Fixed Assets, Purchase, Inventory, Billing, Financial, Personnel Management and Contract Management. Quadrature has two stages:

Stage 1 – Identify and locate the corresponding records in accounting module and generating or module.

The first stage is done in two steps: first, the entries are check in accounting and their generators are searched in other modules; second, it is the reverse operation, modules are checked and entries are searched. The search in each step is as follows:

Step 1: Select the records from table CVA that correspond to the generating module. From the records of CVA table, the standard entry codes are retrieved and from them the accounting entries related to the module are selected in table CT2 ( standard entry code is recorded in CT2). With the number entry number from table CT2, tracking entries are searched in the table CV3. They have the table and the record number (recno) used by the generating module to link the source document to the accounting entry. It is necessary to use table CV3 in this process because the accounting entries can be grouped in table CT2, and in CV3 they will be recorded in an detailed way.

Step 2: Select the records from table CVA that correspond to the generating module. Standard entries are retrieved from entries in table CVA and the tables used by the generating module are searched by using these entries. In these tables, the records (recno) are read and they are used to located the tracking records in table CV3. They have the record number (recno) of the accounting entry, allowing to locate them in table CT2.

Stage 2 - Compare the entries data and point differences

In stage 3, after finding and identifying the entries, the information is compared to check the differences. The following data are compared:

• Entry value
• Debit and credit values
• Debit and credit accounts
• Debit and credit cost center
• Debit and credit value items
• Debit and credit value classes

Accounting Quadrature with Analysis of Origins

Allows setting the period for checking and the generating modules. Thus a screen for this purpose (prototype 02) must be shown. In this prototype we adopted the use of a browser for selecting modules, providing for the addition of others.

With the period defined and modules selected, the quadrature process starts, which is summarized in the following steps:

1. Select the entries included within the defined period.

a. In accounting, consider the entry date.

b. In the generating module, consider the issue date or entry date.

2. Find the corresponding record, as indicated in stage 1 of the quadrature process.

3. Compare the entries data, as indicated in stage 2of the quadrature process.

a. To compare them, use entries from table CV3 and CT2, for if any change is made in the original record from CT2 by accounting, record CV3 is not changed.

4. When differences are found, include them in a list of discrepant records.

a. Check if they are not already included (use recno), to avoid duplication, because there is the possibility of being detected in both steps of stage 1.

At the end, the routine displays the list of discrepant entries (prototype 03) and offers the option to print these records: It may be only a single module or all modules selected. The following data of entries are displayed: