Invoice - account assignment / preliminary account assignment
Preliminary account assignment in general
In order to transfer costs and revenues to the financial accounting, ClassiX® provides a preliminary account assignment of various documents, such as incoming and outgoing invoices. During the initial account assignment the costs incurred (incoming invoices) and revenues (outgoing invoices) are assigned to different evaluation objects. In addition to the cost element (or the G/L account), these are the cost centres and the cost object.
The initial account assignment is carried out automatically when the documents are posted. The rules for this are described on this page. During the initial account assignment, so-called posting containers are created. In addition to the value to be posted, the account (cost element or G/L account) to which the value is to be posted in financial accounting is specified here. The setting, whether account assignment is to be made via a cost element or a G/L account, is specified via the option "Cost element accounting" in the client. If no account can be determined during the initial account assignment, no posting container is created.
Cost centre and cost unit accounting is also activated above the client. In these cases, the posting container can also contain the cost centre and/or cost object to be debited or credited. The cost element defines whether a cost object or cost centre is allowed or mandatory for a cost element. After the initial account assignment, the created posting containers are checked for these specifications.
In the detailed initial account assignment, which can also be activated via the client, each invoice item is individually preassigned. This means that cost element, cost centre and cost object are determined individually for each item. The summation of the posting containers takes place in the document header, however, as only this is posted in the financial accounting.
The sum of the values of the booking containers must always equal the gross value of the invoice. If this is not the case, for example because an account could not be determined and therefore no posting container could be created, the invoice is considered as not assigned to an account. In this case, it is possible to carry out the initial account assignment manually via the incoming invoice book or the outgoing invoice book.
Even in the case of automatically preassigned invoices, the account assignment can be checked once again before posting the documents in the financial accounting system and, if necessary, changed manually. This task is also carried out by the incoming or outgoing invoice book.
Another example for the account assignment in ClassiX® is the cash book, in which the vouchers are directly assigned and posted.
Determining the account (cost type/account in kind)
For both incoming and outgoing invoices, the account of the posting containers is determined via statistics groups. In sales these are the sales statistics groups, which are assigned to the article groups of the sales roles. In purchasing these are the purchasing statistics groups which are assigned to the parts classifications of the parts. (Since a part can only have one order article role at a time, the purchasing statistics groups are thus also directly assigned to the order articles).
Through the direct assignment of the order articles or sales roles to the mentioned statistics groups, which conditionally specify the account directly or via a table, both an article group-oriented and a partner-oriented account assignment can be made.
Article group-oriented account assignment
With the article group-oriented initial account assignment, in the structure "article group" (sales) or "parts classification" (purchasing), each account is assigned its own statistics group and thus usually a fixed or conditional account. This is done via the purchasing or sales statistics groups. If an A/R or A/P invoice item is assigned to an account, the account is determined via the item's article and the item is assigned to an account.
Sales: Outgoing invoice item -> sales article role -> article group -> sales statistics group -> account
Purchasing: Incoming invoice item -> part -> parts classification -> purchasing statistics group -> account
Text articles have no article group assignment by default and are therefore not automatically assigned to an account. There are two ways to change this. On the one hand, the statistics group which is then used to determine the account can be specified in the order/invoice item. On the other hand, the account - if necessary also a conditional account - can be directly assigned to the classification term "sales statistics groups". The prerequisite for this is that no sales article is directly assigned to the classification term "statistics groups", but only to a subnode.
Partner-oriented account assignment
With partner-oriented account assignment, the account is determined independently of the articles. In this case, only one (purchasing/sales) statistics group is linked to the top structure node of the article group or parts classification. The account is determined conditionally using this statistics group. As a rule, partner data, such as the tax type (German tax, EU taxation, foreign tax) or document data, such as the tax key, is queried in the conditions.
| Example: By default, the invoice items (or already the order items) refer to an article group via the sales article. |
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A sales statistics group is assigned to the structure node of the item group (or a higher-level node) as a structured object.
In the sales statistics group, the assignment to the structure node can be maintained. You can also edit the conditional account.
The conditional account is used to determine the cost element or the G/L account depending on the condition.
Account assignment of incoming invoices
The account assignment of incoming invoices differs from the account assignment of outgoing invoices in that, as an alternative to the account assignment via the statistics groups, the cost element or the G/L account can also be specified directly in the item. If no partner-oriented account assignment is carried out or the article group-oriented account assignment is not defined via the groups, the cost element or G/L account can even be specified in the order article, which is then transferred to the incoming invoice item.
Determination of cost units and cost centres
The determination of cost centres and cost objects is identical in principle for outgoing and incoming invoices, but differs in one detail. In both cases, the cost centres and cost objects are defined by their predecessors and transferred to the invoice items. The difference between the outgoing and incoming invoices is that in the case of the outgoing invoices, the items can only be assigned to one cost object and cost centre, as these always have only one predecessor. Overall, an invoice can also apply to several cost objects and cost centres, but not at item level.
An incoming invoice item, on the other hand, can also debit several cost objects, if, for example, parts of different orders were procured via one order item. The same applies to the cost centre. In this case, the costs are distributed to the various cost centres and cost objects during initial account assignment.
Determination of the cost units/cost centres to be debited ("normal" incoming invoice items)
When distributing the costs of an incoming invoice item to several cost objects and cost centres, it is assumed that all predecessors have the same part and therefore the share of the predecessors in the costs can be determined based on the quantity.
If, during the allocation of costs, it is determined that only one cost unit and/or one cost centre is charged, this is displayed in the editing window of the incoming invoice items and can also be changed here. The initial account assignment is then always made to the cost object and cost centre displayed in the mask.
If it was determined when creating the incoming invoice item that different cost objects and cost centres must be debited, these are saved internally together with the share (in percent) of the costs of the item. In the editing window of the incoming invoice item, one of the cost units and cost centres is then randomly displayed. If the user now selects a new cost centre or a different cost object via the item mask, the following question is asked when saving
If he confirms this question with "yes", the internal allocation of costs to the various cost centres and cost objects is deleted and only the selected evaluation objects are debited. If the costs are still to be distributed to different cost centres/cost objects afterwards, the invoice must be manually assigned to an account in the invoice receipt book.
Determination of the cost units/cost centres to be debited for free incoming invoice items
In the case of free items, the costs are divided similarly, but as these have different order items with different parts as predecessors, a division according to quantity makes no sense. Therefore the value of the delivery schedule line is taken into account in the allocation. If one or more order headers are selected as predecessors, all delivery schedule lines are taken into account in the cost allocation.
Posting to financial accounting
The invoice book/invoice receipt book, which exists once for outgoing and incoming invoices, is used to post documents assigned to an account.
However, there are two steps to be taken before booking. On the one hand, you can check the initial account assignment, as the corresponding posting containers are displayed for each document.
Secondly, the account assignment can be changed manually from the invoice book.
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