Docsity
Log inSign up
Docsity
Prepare for your exams
Prepare for your exams

Study with the several resources on Docsity

Earn points to download
Earn points to download

Earn points by helping other students or get them with a premium plan

Guidelines and tips
Guidelines and tips
Sell on Docsity
Sell on Docsity
Log inSign up

Prepare for your exams

Study with the several resources on Docsity

Find documents

Prepare for your exams with the study notes shared by other students like you on Docsity

Search Store documents

The best documents sold by students who completed their studies

Search through all study resources
Docsity AINEW

Summarize your documents, ask them questions, convert them into quizzes and concept maps

Explore questions

Clear up your doubts by reading the answers to questions asked by your fellow students

Earn points to download

Earn points by helping other students or get them with a premium plan

Share documents
download point icon20 Points

For each uploaded document

Answer questions
download point icon5 Points

For each given answer (max 1 per day)

All the ways to get free points
Get points immediately

Choose a premium plan with all the points you need

Study Opportunities

Choose your next study program

Get in touch with the best universities in the world. Search through thousands of universities and official partners

Community

Ask the community

Ask the community for help and clear up your study doubts

University Rankings

Discover the best universities in your country according to Docsity users

Free resources

Our save-the-student-ebooks!

Download our free guides on studying techniques, anxiety management strategies, and thesis advice from Docsity tutors

From our blog

Exams and Study
Go to the blog

BBIE Dictionary Entry for Journal Book Accounting, Study notes of Accounting

Northumbria UniversityAccounting

The BBIE dictionary entry for the Journal Book Accounting, including data types, usage, rules, core component dictionary entries, content component restrictions, supplementary component restrictions, restriction type, value, expression, type, and value. It includes entries for accounting journal, accounting entry, accounting line, financial account, debit/credit code, perquisite code, refund method, and more. It also includes the corresponding UN/CEFACT code and UNEDIFACT/UNCL maintained by UN-CEFACT or ISO official lists of codes.

What you will learn

  • What are the restriction types and values for Journal Book Accounting?
  • What are the corresponding UN/CEFACT codes for Journal Book Accounting?
  • What is the BBIE dictionary entry for Journal Book Accounting?
  • What are the data types, usage, rules, and core components for Journal Book Accounting?
  • What are the content and supplementary component restrictions for Journal Book Accounting?

Typology: Study notes

2021/2022

Uploaded on 09/12/2022

russel85
russel85 🇬🇧

4.6

(5)

285 documents

1 / 27

Toggle sidebar

This page cannot be seen from the preview

Don't miss anything!

bg1
Page: 1/27 Requirements Specification Mapping Journal Book Daybook Version 1.03
26/12/2016
UN/CEFACT
UNITED NATIONS ECONOMIC COMMISSION FOR EUROPE
UNITED NATIONS CENTRE FOR TRADE FACILITATION
AND ELECTRONIC BUSINESS (UN/CEFACT
REQUIREMENTS SPECIFICATION MAPPING
(RSM)
Journal Book Daybook
Regulatory Programme Development Area
Accounting and Audit Domain
Approved: UN/CEFACT Bureau decision number 1612050 of 2 December 2016
Version: 1
Release: 3
pf3
pf4
pf5
pf8
pf9
pfa
pfd
pfe
pff
pf12
pf13
pf14
pf15
pf16
pf17
pf18
pf19
pf1a
pf1b

Partial preview of the text

Download BBIE Dictionary Entry for Journal Book Accounting and more Study notes Accounting in PDF only on Docsity!

UN/CEFACT

UNITED NATIONS ECONOMIC COMMISSION FOR EUROPE

UNITED NATIONS CENTRE FOR TRADE FACILITATION

AND ELECTRONIC BUSINESS (UN/CEFACT

REQUIREMENTS SPECIFICATION MAPPING

(RSM)

Journal Book Daybook

Regulatory Programme Development Area

Accounting and Audit Domain

Approved: UN/CEFACT Bureau decision number 1612050 of 2 December 2016

Version: 1

Release: 3

Document Summary

Document Item Current Value

Document Title Requirements Specification Mapping Journal Book Daybook

Date Last Modified 2016/09/

Current Document Version 1.

Status Second revised

Document Description

(one sentence summary)

Specification that describes the data model and targeted technology

solutions for the journal book daybook process

Contributors

Name Organization

Alex PAJON EIC Informatique France Anita Patel N PERSPECTIVE Canada Beatrice MERIAU BARON ADVENTI SOREGOR France Benoît MARCHAL PINEAPPLE Soft Belgium Brigitte ADAM SAGE France Christophe AYEL CEGID Group France Corinne BRIZARD PROLOGUE France Eric Cohen PRICE WATERHOUSE COOPERS USA François BONNET ACD Group France Frederique DANJON Ordre des experts-comptables France Georges CLAMENS ADVENTI SOREGOR France Gérard COLO LOGIC SYSTEM France Glen HASSELMAN FREE^ ACCOUNTING^ SOFTWARE^ Australia

Log of Changes

Issue No. Date of Change Changed By Summary of Change

01 29 April 2016 Danjon Frederique

02 27 september 2016 Danjon Frederique

Table of Contents

    1. REFERENCE DOCUMENTS
    1. INTRODUCTION
    1. OBJECTIVE
    • DEFINITION OF TERMS.................................................................................................
    • 3.1. TARGET TECHNOLOGY SOLUTION(S).................................................................
    1. INFORMATION PAYLOAD TO BE IMPLEMENTED
    • 4.1. CONCEPTUAL DATA MODEL
  • 4.1.1. Journal Book Daybook
  • 4.1.2 Canonical data model
    1. BUSINESS INFORMATION ENTITY REFERENCE
    • 5.1. BASIC BUSINESS INFORMATION ENTITIES
    • 5.2. AGGREGATE BUSINESS INFORMATION ENTITIES
    • 5.3. ASSOCIATION BUSINESS INFORMATION ENTITIES
    • 5.4. QUALIFIED DATA TYPE
    • 5.5. ASSOCIATED DOCUMENTATION
  • 5.5.1. Core components UN/CEFACT Registry version used
  • 5.5.2. Root Level Message Assembly

2. Introduction

The current practice of exchange of business documents by means of telecommu-

nications – usually defined as e-Business presents a major opportunity to improve

the competitiveness of companies, especially for Small and Medium Enterprise

(SME) whatever its size can be.

About all the functions within any entity provide input to accounting journals and

accounting journals in turn will provide output towards aggregated figures from ac-

counts.

For greater efficiency, e-business documents enable automated or semi-automated

bookkeeping. Standardised tagged elements mark the relevant information through

the entire supply chain providing, the [no longer missing] link between e-Business

and e-Accounting / electronic journals.

Building on an initiative of EDIFICAS Europe, the European Expert Group 11

(EEG11) – Accounting and auditing – started the discovery of elements for account-

ing entries in 2004. They used, amongst other input, the following UN/EDIFACT

messages: ENTREC, CHACCO, INFENT and LEDGER.

In 2008, TBG 12 successfully submitted the “Accounting Entry” message for inclu-

sion in UN/CCL08B as an UN/CEFACT standard.

The Accounting Entry has been developed with contributions and submissions from

several parts of Europe and collaboration of United States.

Journal Book is based on the complete set of ABIEs of the “Accounting Entry”.

The purpose of this document is to define globally consistent Journal Book pro-

cesses for the worldwide accounting and auditing domain, using the UN/CEFACT

Modelling Methodology (UMM) approach and Unified Modelling Language to de-

scribe and detail the business processes and transactions involved.

3. Objective

The objective of this document is to standardize the information entities and the

business processes, of the journal used by the enterprises in the Journal, Ledger,

and Audit Business Processes.

The Journal is record of accounting entries in chronological order. Journals may be

subdivided in sub-journals.

Therefore the Journal is the translation in monetary measurement unit of all trans-

actions or transaction steps that currently affects an aspect of the financial situation

of the enterprise such as purchase journal, sales journal, cash receipts.

In the Journal, accounting entries are a business document supported by a justifica-

tory document which may be either internal or external, such as a payroll, a spread-

sheet, a provision for amortization, a provision for revenue, an invoice, a bank state-

ment, etc.

The Journal book standard is valid for financial accounting, cost accounting, provi-

sional or budgetary accounting, and more generally for any kind of various and nu-

merous analytical accounting processes.

The business document consists of a set of Business Information Entities (BIE),

which are preferably taken from libraries of reusable business information entities.

The contents of the business document and the Business Information Entities are

presented using class diagrams.

(Accounting) Voucher : Basis of the posting into account and support of evidence,

the voucher is a document that attests to the reality of an operation, authenticates

its conclusion, is the originator of accounting entry, and is used for audit control mat-

ters.

3.1. Target technology solution(s)

The canonical class diagram of the journal book daybook presented in this document

should be used to generate the UN/CEFACT ebXML standard schema of the journal

daybook in the accounting and audit domains. This RSM document together with

the corresponding BRS document and the ebXML schema are intended to be the

basis for the standard journal book daybook.

4. Information payload to be implemented

4.1. Conceptual data model

4.1.1. Journal Book Daybook

Description : A message that enables recording of financial debit and credit flows

into accounts organized by journal. The Accounting Entry defines accounts,

amounts, references, terms of payment, quantities, currencies, taxes recorded into

accounting books.

Accounting entries are most often originally recorded in an organization based on

the “journal” in which entries are captured in a chronological order. For practice fa-

cilitation, the journal is subdivided into specialized sub-journals such as “sales”, “pur-

chases”, “cash”, etc., in conformance with the list and number of appropriate sub-

journals as convenient for the entity.

5. Business information entity reference

This section contains the list of all the Business Information Entities that are both

used within the canonical data model and are variations from the standard Core

Components, including the UN/CEFACT Registry version that served as the ref-

erence point.

5.1. Basic Business Information Entities

This section identifies any restrictions that have to be applied to the BBIE in the context in

which it is being used.

BBIE dictionary en- try name Data Type Us- age Rule s Core Component dic- tionary Entry Name Content Component Restrictions Supplemen- tary compo- nent Re- strictions Restriction Type Re str ic- tio n Va lu e E x p r e s s i o n T y p e S u p p l e m e n t a r y C o m p o n e n t N a m e S u p p l e m e n t a r y V a l u e AAA Journal Book_ Accounting Journal. Type Code Type AAA Journa Bookl_ Accounting Journal. Code EDIFICAS-EU_Ac- countingJour- nal_D11A.xsd

UN

AAA Journal Book_ Accounting Journal. Category Code Type AAA Journal Book_ Accounting Journal. Category EDIFICAS-EU_Ac- countingJournalCat- egory_D11A.xsd

UN

AAA Journal Book_ Accounting Entry. Pro- cessing Status Code Type AAA Journal Book_ Accounting Entry. Pro- cessing Status. Code EDIFICASEU_Ac- countingEntryPro- cessing_D11A.xsd

UN

AAA Journal Book_ Accounting Entry. Re- moval Indica- tor Type De- fault value = False AAA Journal Book_ Accounting Entry. Re- moval. Indicator Boolean True, False AAA Journal Book_ Accounting Entry. Un- balanced Indica- tor Type De- fault value = False AAA Journal Book_ Accounting Entry. Un- balanced. Indicator Boolean True, False AAA Journal Book_ Accounting Entry. Cat- egory Code Type AAA Journal Book_ Accounting Entry. Cat- egory. Code EDIFICASEU_Ac- countingEntryCate- gory_D11A.xsd

UN

BBIE dictionary entry name Data Type Usage Rules Core Component dictionary Entry Name Content Component Restrictions Supplemen- tary compo- nent Re- strictions Restriction Type Re str ic- tio n Va lu e E x p r e s s i o n T y p e S u p p l e m e n t a r y C o m p o n e n t N a m e S u p p l e m e n t a r y V a l u e AAA Journal Book_ Accounting Entry Line. Category Code Type AAA Journal Book_ Accounting Entry Line. Category. Code EDIFICASEU_Ac- countingEntryLineCate- gory_D11A.xsd

UN

AAA Journal Book_ Accounting Entry Line. Source Code Type AAA Journal Book_ Accounting Entry Line. Source. Code EDIFICASEU_Ac- countin- gEntryLineSource_D11A .xsd

UN

AAA Journal Book_ Tax. Type. Code Code Type AAA Journal Book_ Tax. Type. Code UNECE_Du- tyTaxFeeType- Code_D15A.xsd

UN

AAA Journal Book_ Tax. Category Code Type AAA Journal Book_ Tax. Category. Code UNECE_DutyorTaxor- FeeCatego- ryCode_D15A.xsd

UN

AAA Journal Book_ Tax. Currency Code Type AAA Journal Book_ Tax. Currency. Code ISO_ISO3AlphaCurren- cyCode_2012- 08 - 31.xsd

UN

AAA Journal Book_ Tax. Exemption Rea- son Code Type AAA Journal Book_ Tax. Exemption Rea- son. Code EDIFICASEU_TaxEx- emptionRea- son_D11A.xsd

UN

AAA Journal Book_ Payment. Type Code Type AAA Journal Book_ Payment. Type. Code UNECE_Payment- MeansCode_D15A.xsd

UN

AAA Journal Book_ Fi- nancial Account. Type Code Type AAA Journal Book_ Financial Account. Type. Code EDIFICAS-EU_Financia- lAccountType_D11A.xsd

UN

AAA Journal Book_ Accounting Line Mon- etary Value. Alternate Currency Amount Type Code Type AAA Journal Book_ Accounting Line Monetary Value. Al- ternate Currency Amount Type. Code EDIFICASEU_Alternate- CurrencyA- mount_D11A.xsd

UN

BBIE dictionary entry name Data Type Usage Rules Core Component dictionary Entry Name Content Component Restrictions Supplemen- tary compo- nent Re- strictions Restriction Type Re str ic- tio n Va lu e E x p r e s s i o n T y p e S u p p l e m e n t a r y C o m p o n e n t N a m e S u p p l e m e n t a r y V a l u e AAA Journal Book_ Accounting Entry Line. Category Code Type AAA Journal Book_ Accounting Entry Line. Category. Code EDIFICASEU_Ac- countingEntryLineCate- gory_D11A.xsd

UN

AAA Journal Book_ Accounting Entry Line. Source Code Type AAA Journal Book_ Accounting Entry Line. Source. Code EDIFICASEU_Ac- countin- gEntryLineSource_D11A .xsd

UN

AAA Journal Book_ Tax. Type. Code Code Type AAA Journal Book_ Tax. Type. Code UNECE_Du- tyTaxFeeType- Code_D15A.xsd

UN

AAA Journal Book_ Accounting Line Mon- etary Value. Debit Credit Code Type AAA Journal Book_ Accounting Line Monetary Value. Debit Credit. Code UNECE_StatusDescrip- tionCode_Accounting- DebitCredit_D15A.xsd

UN

AAA Journal Book_ Accounting Line Mon- etary Value. Perquisite Code Type AAA Journal Book_ Accounting Line Monetary Value. Per- quisite EDIFICAS-EU_Accoun- tingPerquisite_D11A.xsd

UN

AAA Journal Book_ Accounting Line Mon- etary Value. Refund Method Code Type AAA Journal Book_ Accounting Line Monetary Value. Re- fund Method EDIFICAS-EU_Re- fundMethod_D11A.xsd

UN

BBIE dictionary entry name Data Type Usage Rules Core Component dictionary Entry Name Content Component Restrictions Supplemen- tary compo- nent Re- strictions

BBIE dictionary entry name Data Type Usage Rules Core Component dictionary Entry Name Content Component Restrictions Supplemen- tary compo- nent Re- strictions Restriction Type Re str ic- tio n Va lu e E x p r e s s i o n T y p e S u p p l e m e n t a r y C o m p o n e n t N a m e S u p p l e m e n t a r y V a l u e AAA Journal Book_ Accounting Entry Line. Category Code Type AAA Journal Book_ Accounting Entry Line. Category. Code EDIFICASEU_Ac- countingEntryLineCate- gory_D11A.xsd

UN

AAA Journal Book_ Accounting Entry Line. Source Code Type AAA Journal Book_ Accounting Entry Line. Source. Code EDIFICASEU_Ac- countin- gEntryLineSource_D11A .xsd

UN

AAA Journal Book_ Tax. Type. Code Code Type AAA Journal Book_ Tax. Type. Code UNECE_Du- tyTaxFeeType- Code_D15A.xsd

UN

m e AAA Journal Book_ Accounting Account. Set Trigger Code Type AAA Journal Book_ Accounting Account. Set Trigger. Code UNECE_Document- NameCode_D15A.xsd

UN

AAA Journal Book_ Accounting Account. Type Code Type AAA Journal Book_ Accounting Account. Type. Code EDIFICASEU_Ac- countingAc- countType_D11A.xsd

UN

AAA Journal Book_ Accounting Account. Amount Type Code Type AAA Journal Book_ Accounting Account. Amount Type. Code EDIFICAS-EU_Ac- countingA- mountType_D11A.xsd

UN

AAA Journal Book_ Capital Asset Amorti- zation. Method Code Type AAA Journal Book_ Capital Asset Amorti- zation. Method. Code EDIFICAS-EU_Amorti- zationMethod_D11A.xsd

UN

BBIE dictionary entry name Data Type Usage Rules Core Component dictionary Entry Name Content Component Restrictions Supplemen- tary compo- nent Re- strictions Restriction Type Re str ic- tio n Va lu e E x p r e s s i o n T y p e S u p p l e m e n t a r y C o m p o n e n t N a m e S u p p l e m e n t a r y V a l u e AAA Journal Book_ Accounting Entry Line. Category Code Type AAA Journal Book_ Accounting Entry Line. Category. Code EDIFICASEU_Ac- countingEntryLineCate- gory_D11A.xsd

UN

AAA Journal Book_ Accounting Entry Line. Source Code Type AAA Journal Book_ Accounting Entry Line. Source. Code EDIFICASEU_Ac- countin- gEntryLineSource_D11A .xsd

UN

AAA Journal Book_ Tax. Type. Code Code Type AAA Journal Book_ Tax. Type. Code UNECE_Du- tyTaxFeeType- Code_D15A.xsd

UN

AAA Journal Book_ Capital Asset Amorti- zation. Lifetime End Cost Type. Code Code Type AAA Journal Book_ Capital Asset Amorti- zation. Lifetime End Cost Type. Code EDIFICAS-EU_Life- timeEndCost_D11A.xsd

UN