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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.

Basic Use Cases

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.

Creating accounts

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

Advanced Use Cases

Booking Invoice Cancellation

Invoices in the statuses Open or Paid can be canceled. If the bookkeeping data generation is enabled, JustOn creates booking details as follows when finalizing the cancellation invoice:

  • For each existing booking detail of the canceled invoice, JustOn creates a new, "opposite" booking detail.
  • For booking details of the type Revenue, JustOn appends the related account number to the name of the new booking detail.
  • For the amount of the new booking detail, JustOn sets the inverted amount of the existing booking detail.
  • For the booking text of the new booking detail, JustOn prepends Cancellation: (or another, project-specific label) to the original booking text.

To illustrate the scenario, assume the following example:

There is an invoice that is to be canceled.

Field Value
Pos Total Net 1000 €
Tax 200 €
Grand Total 1200 €
Booking Account Example Value Booking Detail Field Configuration
Revenues 0004 G/L Account Number G/L Account Number
Taxes T-020 G/L Account Number Collective Accounts
Trade Receivables (Debtors) 1718 Business Partner Account Number Enabling Contra Accounts

Produced Booking Details

Accordingly, JustOn generates the following booking details for the original invoice:

# Amount Debit/Credit Flag Account Contra Account
1 1000 H (Credit) Revenues
G/L Account Number 0004
Trade Receivables (Debtors)
Business Partner Account Number 1718
2 200 H (Credit) Taxes
G/L Account Number T-020
Trade Receivables (Debtors)
Business Partner Account Number 1718

BD_cancel_inv
Revenue and tax booking details for the original invoice

Now when canceling this invoice, JustOn creates a cancellation invoice. When finalizing this cancellation invoice, JustOn additionally creates the following booking details for it:

# Amount Debit/Credit Flag Account Contra Account
1 -1000 S (Debit) Revenues
G/L Account Number 0004
Trade Receivables (Debtors)
Business Partner Account Number 1718
2 -200 S (Debit) Taxes
G/L Account Number T-020
Trade Receivables (Debtors)
Business Partner Account Number 1718

BD_cancel_inv
Revenue and tax booking details for the cancellation invoice

Exported Booking Details

Here is the DATEV posting batch-compliant CSV file exported from these 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 0004 1718 0104 202000122
200 H T-020 1718 0104 202000122
1000 S 0004 1718 0104 202000123
200 S T-020 1718 0104 202000123

Booking Revenue Deferral

Your accounting may require to book deferred revenue to a dedicated account. This may be the case if you distribute the revenue of an invoice over multiple future booking periods using the Monthly revenue recognition rule. Consequently, the revenue amount booked during the defined period is "taken out" from the deferred revenue account.

Info

Staged payment plans (installments) do not imply revenue deferral. If not specifically set otherwise, JustOn consequently applies the Default revenue recognition rule when generating bookkeeping data for invoices with installments.

Consider the following example: There is an invoice whose amount is to be distributed equally to four booking periods using the Monthly recognition rule.

Field Value
Pos Total Net 6000 €
Tax 1200 €
Grand Total 7200 €
Service Period Start 2020-04-01
Service Period End 2020-07-31
Booking Account Example Value Booking Detail Field Configuration
Revenues 0004 G/L Account Number G/L Account Number
Taxes T-020 G/L Account Number Collective Accounts
Trade Receivables (Debtors) 1718 Business Partner Account Number Enabling Contra Accounts
Deferred Revenue D007 G/L Account Number Collective Accounts
Deferred Revenue Contra Account DC09 Business Partner Account Number Collective Accounts
By default, JustOn fills the field Business Partner Account Number in booking details for deferred revenue using the value of the Business Partner Account field of the corresponding Collective Accounts custom setting record. Your business use case, however, may require to use the value of the custom field ON_DebtorNo on the account instead. To support this scenario, activate the corresponding global setting Use Debtor No for Deferred Revenue.

Be aware of the following specifics:

  • The tax is always booked in the first booking period.
  • 1/4 of the revenue is booked in the first booking period.
  • 3/4 of the revenue is booked to the deferred revenue account in the first booking period.
  • In every subsequent booking period, 1/4 of the revenue is booked and, at the same time, taken out from the deferred revenue account to offset the booked revenue.

Produced Booking Details

Accordingly, JustOn generates the following booking details:

# Booking Period Amount Debit/Credit Flag Account Contra Account Type
1 2020-04 1200 H (Credit) Taxes
G/L Account Number T-020
Trade Receivables (Debtors)
Business Partner Account Number 1718
Tax
2 1500 H (Credit) Revenues
G/L Account Number 0004
Trade Receivables (Debtors)
Business Partner Account Number 1718
Revenue
3 4500 H (Credit) Deferred Revenue
G/L Account Number D007
Deferred Revenue Contra Account
Business Partner Account Number DC09
Deferred
4 2020-05 1500 H (Credit) Revenues
G/L Account Number 0004
Trade Receivables (Debtors)
Business Partner Account Number 1718
Revenue
5 -1500 S (Debit) Deferred Revenue
G/L Account Number D007
Deferred Revenue Contra Account
Business Partner Account Number DC09
Deferred
6 2020-06 1500 H (Credit) Revenues
G/L Account Number 0004
Trade Receivables (Debtors)
Business Partner Account Number 1718
Revenue
7 -1500 S (Debit) Deferred Revenue
G/L Account Number D007
Deferred Revenue Contra Account
Business Partner Account Number DC09
Deferred
8 2020-07 1500 H (Credit) Revenues
G/L Account Number 0004
Trade Receivables (Debtors)
Business Partner Account Number 1718
Revenue
9 -1500 S (Debit) Deferred Revenue
G/L Account Number D007
Deferred Revenue Contra Account
Business Partner Account Number DC09
Deferred

BD_deferred
Revenue, tax and deferred revenue booking details distributed over multiple booking periods

Exported Booking Details

Here are the DATEV posting batch-compliant CSV files exported from the booking details.

For the first booking period (2020-04):

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
1500 H 0004 1718 0104 202000138
4500 H D007 1718 0104 202000138
1200 H T-020 1718 0104 202000138

For the second booking period (2020-05):

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
1500 H 0004 1718 0105 202000138
1500 S D007 DC09 0105 202000138

For the third booking period (2020-06):

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
1500 H 0004 1718 0106 202000138
1500 S D007 DC09 0106 202000138

For the fourth booking period (2020-07):

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
1500 H 0004 1718 0107 202000138
1500 S D007 DC09 0107 202000138

Related information:

Handling Deferred Revenue
Applying Revenue Recognition