Best Practice: Generating Bookkeeping Data

JustOn allows for writing bookkeeping data to be transferred to accounting systems like DATEV, SAP or Microsoft Dynamics. This article describes how JustOn produces the corresponding booking details in various scenarios.

This example invoice is the base for the accounting scenarios below:

Pos. Title Tax Rate Net Price
1 Some Goods 19% 1000
Subtotal Net 1000
Tax Amount 190
Grand Total 1190

Now assume these use cases:

(1) The business issues the invoice.

(2) The customer pays the invoice, the business receives the payment.

Once set up accordingly, JustOn produces booking details for the invoice data and for the payment data. These scenarios illustrate the behavior:

Creating accounts in JustOn

JustOn models the accounts used in this example as follows:

Booking Account Booking Detail Field Configuration
Revenues G/L Account Number G/L Account Number
Taxes G/L Account Number Collective Accounts
Trade Receivables (Debtors) Business Partner Account Number Enabling Contra Accounts
Bank G/L Account Number Collective Accounts

Booking Net Amounts

The common method to handle revenues is to split the net amount from the taxes and to book them to separate accounts. Consequently, JustOn creates two booking details by default: one for the net revenue, and one for the taxes.

To book net amounts, the global setting Enable Accounting in Gross Values must not be selected.

Expected posting records

From an accounting perspective, these uses cases make the following posting records:

# Debit to Account Amount Credit to Account
1 Trade Receivables (Debtors) 1190,00 €
1000,00 € Revenues
190,00 € Taxes
2 Bank 1190,00 €
1190,00 € Trade Receivables (Debtors)
Expected account bookings

With respect to the individual accounts, the example produces the following bookings:

Trade Receivables (Debtors)

Debit Credit
1190,00 €
1190,00 €

Revenues

Debit Credit
1000,00 €

Taxes

Debit Credit
190,00 €

Bank

Debit Credit
1190,00 €

Produced Booking Details

According to the example, JustOn creates three booking details:

# Amount Debit/Credit Flag Account Contra Account
1 1000,00 H (Credit) Revenues
G/L Account Number 4000
Trade Receivables (Debtors)
Business Partner Account Number DEB12345
2 190,00 H (Credit) Taxes
G/L Account Number 5000
Trade Receivables (Debtors)
Business Partner Account Number DEB12345
3 -1190,00 S (Debit) Bank
G/L Account Number 1000
Trade Receivables (Debtors)
Business Partner Account Number DEB12345

alt text
Revenue and tax booking details

alt text
Payment booking detail

Exported Booking Details

This is a DATEV posting batch-compliant CSV file exported from the three example booking details.

EXTF 510 21 Buchungsstapel 7 2,02001E+16 SV Admin tenant.ClientNumber__c
Umsatz (ohne Soll/Haben-Kz) Soll/Haben-Kennzeichen WKZ Umsatz Kurs Basis-Umsatz WKZ Basis-Umsatz Konto Gegenkonto (ohne BU-Schluessel) BU-Schluessel Belegdatum Belegfeld 1
1000 H 4000 DEB12345 0102 202000053
190 H 5000 DEB12345 0102 202000053
1190 S 1000 DEB12345 0102

Booking Gross Amounts

Depending on the requirements of your accounting system (for example, when using automatic accounts in DATEV), you can configure JustOn to use gross values when creating bookkeeping data. To do so, activate the corresponding global setting Enable Accounting in Gross Values.

This creates one booking detail for each business use case (remember, 1 - issuing the invoice, 2 - receiving the payment), which includes the tax.

Expected posting records

From an accounting perspective, these uses cases make the following posting records with gross booking:

# Debit to Account Amount Credit to Account
1 Trade Receivables (Debtors) 1190,00 €
1190,00 € Revenues (Automatic Account)
2 Bank 1190,00 €
1190,00 € Trade Receivables (Debtors)
Expected account bookings

According to the example, this produces the following individual account bookings:

Trade Receivables (Debtors)

Debit Credit
1190,00 €
1190,00 €

Revenues (Automatic Account)

Debit Credit
1190,00 €

Bank

Debit Credit
1190,00 €

Produced Booking Details

When booking gross amounts, JustOn creates two booking details in the example scenario:

# Amount Debit/Credit Flag Account Contra Account
1 1190,00 H (Credit) Revenues
G/L Account Number 4000
Trade Receivables (Debtors)
Business Partner Account Number DEB12345
2 -1190,00 S (Debit) Bank
G/L Account Number 1000
Trade Receivables (Debtors)
Business Partner Account Number DEB12345

alt text
Gross revenue booking detail

alt text
Payment booking detail

Exported Booking Details

This is a DATEV posting batch-compliant CSV file exported from the two example booking details.

EXTF 510 21 Buchungsstapel 7 2,02001E+16 SV Admin tenant.ClientNumber__c
Umsatz (ohne Soll/Haben-Kz) Soll/Haben-Kennzeichen WKZ Umsatz Kurs Basis-Umsatz WKZ Basis-Umsatz Konto Gegenkonto (ohne BU-Schluessel) BU-Schluessel Belegdatum Belegfeld 1
1190 H 4000 DEB12345 3001 202000030
1190 S 1000 DEB12345 3101

Booking Net Amounts to Separate Accounts

Some accounting systems are unable to process booking details that specify both an account number and a contra account number. To support these systems, you can set up JustOn to split booking details on the basis of G/L Account Number and Business Partner Account Number, creating separate booking details for the account and the contra account.

For the doubled booking detail, JustOn

  • multiplies the amount with -1,
  • reverses the debit/credit flag,
  • sets the (original) contra account number as the account number,
  • sets the type to Contra Account.

To enable the booking detail split along accounts, activate the corresponding global setting Separate Contra Account Booking Details.

Produced Booking Details

Following the example, JustOn creates six booking details when booking net amounts to separate accounts:

# Amount Absolute Amount Debit/Credit Flag Account
1 1000,00 1000,00 H (Credit) Revenues
G/L Account Number 4000
2 190,00 190,00 H (Credit) Taxes
G/L Account Number 5000
3 -1000,00 1000,00 S (Debit) Trade Receivables (Debtors)
G/L Account Number DEB12345
4 -190,00 190,00 S (Debit) Trade Receivables (Debtors)
G/L Account Number DEB12345
5 -1190,00 1190,0 S (Debit) Bank
G/L Account Number 1000
6 1190,00 1190,00 H (Credit) Trade Receivables (Debtors)
G/L Account Number DEB12345

alt text
Revenue and tax booking details for account and contra account

alt text
Payment booking detail for the bank account

alt text
Payment booking detail for the contra account

Exported Booking Details

Here is the DATEV posting batch-compliant CSV file exported from the six example booking details.

EXTF 510 21 Buchungsstapel 7 2,02001E+16 SV Admin tenant.ClientNumber__c
Umsatz (ohne Soll/Haben-Kz) Soll/Haben-Kennzeichen WKZ Umsatz Kurs Basis-Umsatz WKZ Basis-Umsatz Konto Gegenkonto (ohne BU-Schluessel) BU-Schluessel Belegdatum Belegfeld 1
1190 S 1000 DEB12345 0302
1190 H DEB12345 0302
1000 H 4000 DEB12345 0302 202000049
190 H 5000 DEB12345 0302 202000049
1000 S DEB12345 0302 202000049
190 S DEB12345 0302 202000049

Booking Gross Amounts to Separate Accounts

Now, you may need to combine gross value booking with separate account booking. To this end, activate the global settings Enable Accounting in Gross Values and Separate Contra Account Booking Details.

Produced Booking Details

Following the example, JustOn creates four booking details when booking gross amounts to separate accounts:

# Amount Absolute Amount Debit/Credit Flag Account
1 1190,00 1190,00 H (Credit) Revenues
G/L Account Number 4000
2 -1190,00 1190,00 S (Debit) Trade Receivables (Debtors)
G/L Account Number DEB12345
3 -1190,00 1190,0 S (Debit) Bank
G/L Account Number 1000
4 1190,00 1190,00 H (Credit) Trade Receivables (Debtors)
G/L Account Number DEB12345

alt text
Gross revenue booking details for account and contra account

alt text
Payment booking detail for the bank account

alt text
Payment booking detail for the contra account

Exported Booking Details

Here is the DATEV posting batch-compliant CSV file exported from the four example booking details.

EXTF 510 21 Buchungsstapel 7 2,02001E+16 SV Admin tenant.ClientNumber__c
Umsatz (ohne Soll/Haben-Kz) Soll/Haben-Kennzeichen WKZ Umsatz Kurs Basis-Umsatz WKZ Basis-Umsatz Konto Gegenkonto (ohne BU-Schluessel) BU-Schluessel Belegdatum Belegfeld 1
1190 H 4000 DEB12345 0202 202000057
1190 S DEB12345 0202 202000057
1190 S 1000 DEB12345 0202
1190 H DEB12345 0202