|
General Ledger Information Entities
(GLIEs) library
Ver 0.91 |
DRAFT |
The GL components are intended for inclusion in metadata registries such as the ebXML Registry/Repository. They provide a framework for representing business events within the context of accounting, for example, the Assets=Liabilities-Owners Equity (ALOE) information model. They also provide a unified event notification schema, whenever any e-business runtime emits any notification that any economic commitment or resource flow has occurred, as described at http://www.arapxml.net/NDEAdef.htm (The decision whether any particular application produces balancing entries, account classifications, etc. is application specific -- and outside the control of an ARAP or GL system. )
These components are available for DOWNLOAD The download contains:
1. An Access MDB file containing all of
the October 2001 sample core components,
2. All of the Representation types and their content models, from the
draft October 2001 Core Component specification,
3. All of the ARAP components including the subset below,
4. VBA code by which the components are exported from Access to an XML
file,
5. Python script, by which XSD schemas are produced for any particular
core component and those elements it depends on,
6. The XSD schema for "GL Entry" shown below, which is basically
the current draft version of ARAPXML, and
7. Other outputs produced by the Python script, such as
diagnostics/dependency lists, and the HTML table
below.
This "mini-registry" environment is manually synchronized with the Rose UML of the ARAP project. The components are intended to allow web services providers and applications developers to compose GL transactions out of components from business documents from other contexts. They allow an e-business runtime, or any other application or subledger, to provide accounting views to a general ledger or to each other. This may result in greater consistency between the payables, receivables and inventory and other data in the two parties' systems.
Note. See IdType-DocType.htm
, the full listing of allComponents.htm, and coreParse.htm
for important information about this implementation.
(The following table was automatically
generated by the python script above. See the last row for the parent/container element, "GLEntry.Details":)
UID |
Dictionary Entry Name |
CCT Used |
Basic or Aggregt |
definition |
remarks |
Object Class |
Property Term |
Represent |
Business Terms |
Core Component Children |
| 000149 | Tax.Amount |
Amount.Type |
Basic |
The amount of tax. |
|
Tax |
Amount* |
Amount |
|
|
| 000150 | Tax.Description.Text |
Text.Type |
Basic |
Text providing information on the tax. |
This text may cover information which is in addition to the structured information but cannot be provided within the given structure |
Tax |
Description |
Text |
|
|
| 000151 | Tax.Category.Code |
Code.Type |
Basic |
The tax category which relates an item to the rate of tax charged. |
For example standard, exempt, or zero rated. |
Tax |
Category |
Code |
|
|
| 000171 | Tax.Percent |
Numeric.Type |
Basic |
The percentage applied to the taxable amount to find the tax amount. |
|
Tax |
Percent* |
Percent |
|
|
| 000172 | Taxable.Amount |
Amount.Type |
Basic |
The amount on which tax at this rate is calculated. |
Allows for one price charge to have different rates of tax applied to it. |
Taxable |
Amount* |
Amount |
|
|
| GL0002 | GL.TransactionId.Text |
Text.Type |
Basic |
The identifier which associates the GL Entry instances in a GL Transaction with each other (e.g. to form a balanced journal entry), and, with their document header or other container and its associated information. |
Most GLs, even paper-based or flat files, have identifiers associating the entries of multi-line journal postings. This element is intended for use in ledger-subledger relations not B2B, but could be inherited from Transaction Ids in sales or purchasing. |
GL |
TransactionId |
Text |
|
|
| GL0003 | GL.GroupId.Text |
Text.Type |
Basic |
The identifier of a group of transactions within a Ledger which are related to each other within the same collaboration instance, such as a fulfillment transaction and a settlement transaction at different dates, for the same goods. |
Integrated accounting systems often have keys such as this; also; enables a GL to associate the economic events of collaboration patterns occurring at different points in time. |
GL |
GroupId |
Text |
|
|
| GL0004 | GL.EntryId.Text |
Text.Type |
Basic |
The unique identifier of a GL Entry within a Ledger, or within a GL Transaction. |
If GL. Entry Id is unique only within a transaction, for example, the combination of GL. Transaction Id and GL. Entry Id may establish uniqueness within a Ledger. |
GL |
EntryId |
Text |
|
|
| GL0007 | GL.Transaction.Doc |
Doc.Type |
Basic |
Document which explains, authorizes, reports or documents the monetary effect contained in this GL Transaction. |
Important in audit trail, and in GAAP and other accounting classification. |
GL |
TransactionDoc* |
Doc |
|
|
| GL0008 | GL.Entry.Doc |
Doc.Type |
Basic |
Document which explains, authorizes, reports or documents the monetary effect contained in this GL Entry. |
Important in audit trail, and in GAAP and other accounting classification. |
GL |
EntryDoc* |
Doc |
|
|
| GL0010 | GL.Posted.DateTime |
DateTime.Type |
Basic |
Point in time the Transaction Set, Transaction, or Entry was posted or committed to the system, i.e. elevated from draft or suspense status to be recognized for financial reporting or other GL Ledger. Purpose. |
Relevant in internal control and in GAAP and other accounting recognition decisions. |
GL |
Posted |
DateTime |
|
|
| GL0014 | GL.Due.DateTime |
DateTime.Type |
Basic |
Point in time a monetary liability is contracted to be paid, or a monetary asset such as a receivable is contracted to be received. |
|
GL |
Due |
DateTime |
|
|
| GL0018 | GL.Period.Text |
Text.Type |
Basic |
A reporting period of an economic event or accountant's adjustment, that are meaningful within the classification system of an accounting entity, e.g., "January 2002", "4th Quarter", etc. |
|
GL |
Period |
Text |
|
|
| GL0019 | GL.Amount |
Amount.Type |
Basic |
Monetary amount of an economic event or accounting adjustment within the context of GAAP or other comprehensive basis of accounting, in the base currency of the accounting entity, having sign positive denoting debit, negative denoting credit. |
If debit/credit indicator is present, the sign of GL Amount is ignored. For entries in other currencies, use "GL. Original Amount. Amount". The "GL Entry. Amount" is for amounts in reporting currency. |
GL |
Amount* |
Amount |
GLentryamount |
|
| GL0020 | GL.Original.Amount |
Amount.Type |
Basic |
Monetary amount of an economic event or accounting adjustment within the context of GAAP or other comprehensive basis of accounting, in some other currency NOT the reporting currency, having sign positive denoting debit, negative denoting credit. |
If debit/credit indicator is present, the sign of GL Amount is ignored. For entries in other currencies, use "GL. Original Amount. Amount". The "GL Entry. Amount" is for amounts in reporting currency. |
GL |
Original |
Amount |
GLoriginalcurrencyamount |
|
| GL0021 | GL.DebitCredit.Code |
Code.Type |
Basic |
The code indicating whether the Amount is a debit or credit within the double-entry methodology of accounting. |
For example D, Dr, C, or Cr, or their upper or lower cases. |
GL |
DebitCredit |
Code |
|
|
| GL0024 | GL.Description.Text |
Text.Type |
Basic |
The usually short memo or note informing the reader of the nature of a GL Transaction or GL Entry, or its surrounding circumstances. |
|
GL |
Description |
Text |
|
|
| GL0027 | GL.SourceJournal.Id |
Id.Type |
Basic |
Identifies the type of accounting journal this GL Entry originated within, e.g. sales journal, disbursements journal, etc. |
Business transactions are most often processed and stored in structures or formats optimized for the purpose. The "Journals" of a company most often correspond with its business applications. |
GL |
SourceJournal |
Id |
|
|
| GL0029 | GL.FiscalType.Code |
Code.Type |
Basic |
a code assigned to a GL entry which indicates whether the entry is an actual, budget, forecast, plan, scenario, etc. entry. |
Since budget, plan and other proformas and models can reflect the entire multidimensioned possibilities of an actual business system, accounting systems often maintain models in the real systems, distinguished only by this sort of code. |
GL |
FiscalType |
Code |
|
|
| GL0030 | GL.IsPosted.Indicator |
Indicator.Type |
Basic |
An indicator which distinguishes entries which have been finalized and completed and entered into the books, from entries which are not yet posted, for example because they are incomplete, unbalanced, etc. |
Enables the representation of entries in process such as out of balance entries, within the accounting context, i.e. within GLs. Enables GLs to contain data during formative stages of transactions, i.e. to support business processes. |
GL |
IsPosted |
Indicator |
|
|
| GL0031 | GL.IsSummary. |
Indicator.Type |
Basic |
Indicates whether the entry is a detail entry or an aggregated entry such as a control account for a subledger, or consolidation totals representing the transactions maintained by another system. |
Accountants and accounting systems, often maintain aggregated amounts representing a wide variety of circumstances, including condensed data from earlier periods of the same system, totals which are artifacts for reporting software, etc. |
GL |
IsSummary |
Indicator |
|
|
| GL0034 | GL.OrganizationUnit.Id |
Id.Type |
Basic |
The department, division, or other organizational unit or budget unit within the Accounting Entity |
Management accountability unit. |
GL |
OrganizationUnit |
Id |
|
|
| GL0035 | GL.Party.Id |
Id.Type |
Basic |
Identifier of the Party with whom the purchase, sale or payment, etc. was conducted, i.e. the reciprocal party in a stock flow or other economic event. e.g. a DUNS number. |
In GLs, debits=positive, credits=negative; increases in sales=credit, purchase=debit, asset=debit, liability=credit. For further Party role information, see GL State Transition. |
GL |
Party |
Id |
|
|
| GL0037 | GL.ProductService.Id |
Id.Type |
Basic |
Identifier of the product or service which is the subject of the Amount in a GL Entry. |
|
GL |
ProductService |
Id |
|
|
| GL0039 | GL.ProductService. |
Quantity.Type |
Basic |
Quantity of the product or service which is the subject of the Amount in a GL Entry. |
|
GL |
ProductService |
Quantity |
|
|
| GL0040 | GL.ProductService. |
Measure.Type |
Basic |
Measure of the product or service which is the subject of the Amount in a GL Entry. |
|
GL |
ProductService |
Measure |
|
|
| GL0043 | GL.OriginalLedger.Id |
Id.Type |
Basic |
The unique Identifier of the original ledger in which this GL Entry was created or executed, for example, the ledger of the accounting entity who maintains audit trail for this GL Entry. |
This element is used in ledger-subledger relations, and A2A integration with internal and hosted applications, not in B2B. |
GL |
OriginalLedger |
Id |
|
|
| GL0044 | GL.Original |
Text.Type |
Basic |
The unique Transaction Id within the original ledger in which this GL Entry was created or executed, for example, the ledger of the accounting entity who maintains audit trail for this GL Entry. |
This element is used in ledger-subledger relations, and A2A integration with internal and hosted applications, not in B2B. |
GL |
OriginalTransactionId |
Text |
|
|
| GL0045 | GL. |
Text.Type |
Basic |
How or by what bank, settlement agent, etc. the asset/liability was settled or is expected to be settled. |
|
GL |
SettlementMethod |
Text |
|
|
| GL0047 | GL.Matched.Code |
Code.Type |
Basic |
Indicates whether a receivable/payable is cleared by matching with an associated settlement or other offsetting entry within this Ledger; for example within OMG FDTF ARAP, 1) not matched, 2) partly matched, 3) matched. |
This is a placeholder for a more extensive core component necesary for managing external payables and receivables. |
GL |
Matched |
Code |
|
|
| GL0051 | GL.Project.Id |
Id.Type |
Basic |
The identifier of a Project within the accounting classification scheme of an organization. |
|
GL |
Project |
Id |
|
|
| GL0052 | GL.Job.Id |
Id.Type |
Basic |
The identifier of a Job within the accounting classification scheme of an organization. |
This element is used in ledger-subledger relations, and A2A integration with internal and hosted applications, not in B2B. |
GL |
Job |
Id |
|
|
| GL0053 | GL.CostCenter.Id |
Id.Type |
Basic |
The identifier of a Cost Center to which revenue or expense are assigned or associated, within the classification scheme of an organization. |
This element is used in ledger-subledger relations, and A2A integration with internal and hosted applications, not in B2B. |
GL |
CostCenter |
Id |
|
|
| GL0054 | GL.Employee.Id |
Id.Type |
Basic |
The identifier of a Employee, within the payroll or human resources scheme of an organization, with whom this asset, liability, income or expense is associated with. Not always the same as GL. Transition element, employee who executes, authorizes etc. |
This element is used in ledger-subledger relations, and A2A integration with internal and hosted applications, not in B2B. |
GL |
Employee |
Id |
|
|
| GL0055 | GL.Fund.Id |
Id.Type |
Basic |
The identifier of a Fund within the accounting classification scheme of an organization. |
This element is used in ledger-subledger relations, and A2A integration with internal and hosted applications, not in B2B. |
GL |
Fund |
Id |
|
|
| GL0056 | GL.Program.Id |
Id.Type |
Basic |
The identifier of a Program within the accounting classification scheme of an organization. |
This element is used in ledger-subledger relations, and A2A integration with internal and hosted applications, not in B2B. |
GL |
Program |
Id |
|
|
| GL0068 | GL.Note.Text |
Text.Type |
Basic |
Notes, narrative etc. containing disclosures, usually with numeric quantities, attached or associated with a GL Transaction or Entry, in compliance with a specific requirement of law, regulation, organizational policy, standards body, etc. |
Notes requirements may be triggered by events in the legal or business environment affecting the reporting entity, or by its accounts or transactions. |
GL |
Note |
Text |
|
|
| GL0103 | GLAccount.Id.Text |
Text.Type |
Basic |
The identifier of a GL account, within the scheme usually called the "chart of accounts", established or adopted by the accounting entity. |
|
GLAccount |
Id |
Text |
accountnumber |
|
| GL0104 | GLAccount.Code.Text |
Text.Type |
Basic |
The human readable account code, within the scheme, usually called the "chart of accounts", established or adopted by the accounting entity. |
Note that human readable account codes sometimes need to be changed by bookkeepers, independently of the concept or system identifier of an account. |
GLAccount |
Code |
Text |
accountcode |
|
| GL0105 | GLAccount.Name |
Text.Type |
Basic |
The human readable description of the GL Account, i.e. the name of the account, which is a classification assigned to an economic event or accountant's adjustment or entry. |
Usually within the context of GAAP or other comprehensive basis of accounting, for example, a particular type of resource, asset, liability, equity, income or expense. |
GLAccount |
Name* |
Name |
accountname |
|
| GL0106 | GLAccount.Type.Text |
Text.Type |
Basic |
An Identifier which classifies GL Accounts into categories that are meaningful within the classification system of the accounting entity, e.g., the "Cash" account may be of the "Current Assets" type; "Rent" of "Expenses" type, etc. |
Account types based on the accounting equation, Assets= Liabilities+ Owners Equity are often used by accountants and accounting systems. |
GLAccount |
Type |
Text |
|
|
| GL0107 | GLAccount.ParentId. |
Text.Type |
Basic |
Another GL Account. Identifier within the same scheme, of which this ID is child, subaccount or member, within the classification system of the accounting entity. |
Enables expression of hierearchy in lists of GL Accounts. See also Account. Type. Text which also expresses groupings of accounts. |
GLAccount |
ParentId |
Text |
|
|
| GL0108 | GLAccount. |
Text.Type |
Basic |
The mapping or association between a GL Account and its corresponding element within an XBRL taxonomy. |
|
GLAccount |
XBRLTypeId |
Text |
|
|
| GL0109 | GLAccount. |
Amount.Type |
Basic |
The current Balance of a GL Account, at a point in time. |
For example, after summing all GL Entries up to and including the current GL Entry which this GL Account classifies. |
GLAccount |
Balance |
Amount |
|
|
| GL0110 | GLAccount. |
Text.Type |
Basic |
An RFC 2396 Uri, which returns a schema specifying the information model used in the underlying records in the GL Account scheme. |
For example, an XML schema used in the GL Account. Data Uri. Text (GL0110) |
GLAccount |
SchemaUri |
Text |
|
|
| GL0111 | GLAccount. |
Text.Type |
Basic |
An RFC 2396 Uri, which returns a record from the Id Scheme agency, network, application, filesystem, SQL database, XML repository, etc. containing the GL Account records. |
|
GLAccount |
DataUri |
Text |
|
|
| GL0112 | GLAccount. |
Text.Type |
Basic |
Resource type associated with this account, within the classification system of the Owner of the GL; Type of economic resource (money, raw materials, labor, finished goods, services, delivered goods, etc.) |
ref. the UMM meta model and ebXML catalog of common business processes 5/11/2001 |
GLAccount |
ResourceType |
Text |
|
|
| GL0133 | Their.UserId.Text |
Text.Type |
Basic |
The User in the other organization who executed this transaction with us. |
|
Their |
TheirUserId |
Text |
|
|
| GL0134 | Their.TransactionId. |
Text.Type |
Basic |
The system Id for this transaction in their system. |
NOT Invoice number, PO number etc. This is intended for use with AR/AP or other interparty settlement systems at the GLlevel. |
Their |
TheirTransactionId |
Text |
|
|
| GL0135 | Their.ProductId.Text |
Text.Type |
Basic |
The Id for this Product Service in their system. |
|
Their |
TheirProductId |
Text |
|
|
| GL0136 | Their.PartyId.Text |
Text.Type |
Basic |
The code the trading partner used or assigned to our organization in the current transaction. |
|
Their |
TheirPartyId |
Text |
|
|
| GL0137 | Their. |
Text.Type |
Basic |
The trading partner's order number, invoice number, check number, or other document identifier in their system, associated with this GL Entry. |
|
Their |
TheirDocumentNumber |
Text |
|
|
| GL0138 | Their. |
Text.Type |
Basic |
An RFC 2396 Uri, which returns the trading partner's order, invoice, receipt, or other document authored by them, associated with this GL Entry. |
|
Their |
TheirDocumentUri |
Text |
|
|
| GL0139 | Their.Entry.Amount |
Amount.Type |
Basic |
The trading partner's depiction of the Amount of this GL Entry |
|
Their |
TheirEntry |
Amount |
|
|
| GL0151 | GLStateTransition. |
Text.Type |
Basic |
Business state of the resource flow represented by this Entry, such as offered, accepted, shipped, rejected, collected, paid, etc. having meaning within the classification scheme of the Owner of the entry (i.e. ledger). |
Examples of classification schemes for Business State include states which begin at the moment of an economic event executed by a role within an ebXML business collaboration, or an agent within an REA model. |
GLStateTransition |
StateName |
Text |
|
|
| GL0152 | GLStateTransition. |
Text.Type |
Basic |
Identifier of the party (self or trading partner) who authorized the recording of a change in state. |
|
GLStateTransition |
AuthorizedById |
Text |
|
|
| GL0153 | GLStateTransition. |
DateTime.Type |
Basic |
Point in time when a change in business state occurred. |
|
GLStateTransition |
Begins |
DateTime |
|
|
| GL0161 | GLLocation.Id.Text |
Text.Type |
Basic |
An identifier (Id) uniquely identifying a location, within the classification scheme of the Owner. |
|
GLLocation |
Id |
Text |
|
|
| GL0162 | GLLocation.Event. |
Text.Type |
Basic |
Description of the significance of this location code, for example, as the place where the economic event represented by this GL Entry was contracted, executed, fulfilled, settled, taxable, etc. |
|
GLLocation |
Event |
Text |
|
|
| GL0171 | GLSettlementTerm. |
Percent.Type |
Basic |
Positive or negative interest rate applicable to the amount of this GL Entry. |
|
GLSettlementTerm |
InterestRate |
Percent |
|
|
| GL0172 | GLSettlementTerm. |
DateTime.Type |
Basic |
Point in time when an interest rate specified in Settlement Term. Interest Rate begins to apply. |
|
GLSettlementTerm |
InterestRateBegins |
DateTime |
|
|
| GL0173 | GLSettlementTerm. |
Amount.Type |
Basic |
Fixed amount of penalty or fee or lost discount, which applies to the amount in this GL Entry if it is still outstanding at a particular point in time. |
|
GLSettlementTerm |
FixedAmount* |
Amount |
|
|
| GL0174 | GLSettlementTerm. |
DateTime.Type |
Basic |
Point in time when a fixed amount of fee, penalty or lost discount specified in Settlement Term. Fixed Amount, begins to apply. |
|
GLSettlementTerm |
FixedAmountBegins |
DateTime |
|
|
| GL0175 | GLSettlementTerm. |
Text.Type |
Basic |
Text string, describing interest or penalty or other settlement terms other than Interest Rate. Percent/Begins or Fixed Amount/Begins. |
|
GLSettlementTerm |
Description |
Text |
|
|
| GL0907 | GLLedger.Id |
Id.Type |
Basic |
The unique Identifier of a Ledger within a scheme. |
This element is indispensable in ledger-subledger relations, and A2A integration with internal and hosted applications. It is also used in B2B relations such as within hosted GL environments, AR/AP reconciliation, and settlement. |
GLLedger |
Id* |
Id |
|
|
| GL0908 | GLLedger.Name |
Text.Type |
Basic |
Name or alias of the source ledger identified in the ledgerUri element. Usually a mnemonic or full name of the legal entity, or the name of the subledger or business application (at the user interface level) in which this transaction has been entered. |
|
GLLedger |
Name* |
Name |
|
|
| 000148 | Tax.Details |
n/a |
Aggregate |
A compulsory contribution to governmental revenue, levied on personal income and business profits or added to the cost of some goods, services, and transactions. |
|
Tax |
|
Details |
|
Tax.Amount |
| GL0102 | GLAccount.Details |
n/a |
Aggregate |
Information about the classification or classifications assigned to an economic event or accountant's adjustment, to assign it into categories that are meaningful within the classification system of an accounting entity, such as, for financial reporting. |
General ledger accounts most often classify amounts for purposes of GAAP or other comprehensive basis of accounting, e.g., a particular type of resource, asset, liability, equity, income or expense. |
GLAccount |
n/a |
Details |
|
GLAccount.Id.Text |
| GL0132 | Their.Details |
n/a |
Aggregate |
Information about the Identifiers and other codes used by the trading partner in their documents depicting this transaction. Their Ids or codes for our organization, as well as this particular transaction, product, etc. |
Systematic recording and attention to the depictions of trading partner, independently of our depictions, are inherent in processes such as reconcilation of balances within the OMG FDTF ARAP. |
Their |
n/a |
Details |
|
Their.UserId.Text |
| GL0150 | GLStateTransition. |
n/a |
Aggregate |
Information about a change or changes in business or legal state associated with a GL entry. |
|
GLStateTransition |
n/a |
Details |
|
GLStateTransition.StateName.Text |
| GL0160 | GLLocation.Details |
n/a |
Aggregate |
Information about location(s) where an economic transaction was/will be contracted, executed, fulfilled, taxable, etc. |
|
GLLocation |
|
Details |
|
GLLocation.Id.Text |
| GL0170 | GLSettlementTerm. |
n/a |
Aggregate |
Information about Interest or fixed penalty applicable before and after due date. |
|
GLTerm |
n/a |
Details |
|
GLSettlementTerm.InterestRate.Percent |
| GL0905 | GLEntry.Details |
n/a |
Aggregate |
Information about a monetary amount or valuation of an economic event or accountant's adjustment, affecting an accounting entity. |
Notes: (1) the child element list is preliminary, and has not been reviewed. |
GLEntry |
n/a |
Details |
|
GLLedger.Id |