<?xml version="1.0" encoding="utf-8"?>
<ManualTopic ID="/baanerp/tf/onlinemanual/000126" xml:lang="en">
   <Header>
      <Title>Ledger account and dimension structure</Title>
      <Keyword type="header" order="d1e1631984">
         <Level1>Ledger account and dimension structure</Level1>
      </Keyword>
   </Header>
   <GeneralSection>
      <Paragraph>In <GUIRef href="/baanerp/tf" role="package">Financials</GUIRef>, <Link href="/baanerp/tf/glossary/glossary#LedgerAccoun_tf" role="glossary">ledger accounts</Link> and <Link href="/baanerp/tf/glossary/glossary#Dimension_tf" role="glossary">dimensions</Link> are used to track assets, liabilities, equity,
		profits, and losses. Separate ledger accounts are required to record the
		day-to-day transactions of businesses and the resulting changes on the balance
		sheet or profit and loss financial statements. Dimensions are optional. You can
		use dimensions to further classify the transactions within a ledger account.</Paragraph>
      <Paragraph>For the accounts and
		dimensions, you can define <Link href="/baanerp/tc/glossary/glossary#ParentRelati_tc" role="glossary">parent-child relations</Link> for
		subtotaling and for consolidating the amounts on reports and inquiries. On a
		financial report, the amount on a parent account consists of the sum of the
		balances of the child accounts.</Paragraph>
      <Paragraph>For ledger accounts, you
		can use 99 levels of subtotals. For dimensions, you can use 10 levels of
		subtotals.</Paragraph>
   </GeneralSection>
   <GeneralSection>
      <SectionTitle>Sublevels</SectionTitle>
      <Paragraph>The <Link href="/baanerp/tf/glossary/glossary#Sublevel_tf" role="glossary">sublevel</Link> of a ledger account is defined in the <GUIRef href="/baanerp/tf/gld/tfgld0508m000" role="session">Chart of Accounts (tfgld0508m000)</GUIRef> session. Accounts with sublevel zero are posting-level
		accounts. Accounts with a sublevel higher than zero are parent accounts. Once
		the balances have been updated in the child level accounts, the parents are
		automatically updated. You can display or print reports by child accounts or by
		parent ledger accounts.</Paragraph>
      <Figure space-and-orientation="indented-estimated">
         <HTML:IMG xmlns:HTML="http://www.w3.org/TR/REC-html40" width="480" height="360"
                   SRC="../images/tr_figure_tfom000126.gif"
                   alt="[...]"/>
      </Figure>
   </GeneralSection>
   <GeneralSection>
      <List>
         <ListTitle>The following fields are important when you define the
		  structure:</ListTitle>
         <ListIntro>In the <GUIRef href="/baanerp/tf/gld/tfgld0508m000" role="session">Chart of Accounts (tfgld0508m000)</GUIRef> session:</ListIntro>
         <ListItem>
            <GUIRef href="/baanerp/tf/gld/tfgld0508m000#tfgld008.plac" role="manual">Statutory Parent Account</GUIRef>
         </ListItem>
         <ListItem>
            <GUIRef href="/baanerp/tf/gld/tfgld0508m000#tfgld008.pcac" role="manual">Complementary Parent Account</GUIRef>
         </ListItem>
         <ListItem> 
            <GUIRef href="/baanerp/tf/gld/tfgld0508m000#tfgld008.subl" role="manual">Account Sublevel</GUIRef>
         </ListItem>
         <ListItem>
            <GUIRef href="/baanerp/tf/gld/tfgld0508m000#tfgld008.pseq" role="manual">Print Sequence</GUIRef>
         </ListItem>
      </List>
      <List>
         <ListIntro>In the <GUIRef href="/baanerp/tf/gld/tfgld0510m000" role="session">Dimensions (tfgld0510m000)</GUIRef> session:</ListIntro>
         <ListItem> 
            <GUIRef href="/baanerp/tf/gld/tfgld0510m000#tfgld010.pdix" role="manual">Parent Dimension</GUIRef>
         </ListItem>
         <ListItem>
            <GUIRef href="/baanerp/tf/gld/tfgld0510m000#tfgld010.subl" role="manual">Dimension Sublevel</GUIRef>
         </ListItem>
         <ListItem>
            <GUIRef href="/baanerp/tf/gld/tfgld0510m000#tfgld010.pseq" role="manual">Print Sequence</GUIRef>
         </ListItem>
      </List>
      <Paragraph>How to define the totals
		for ledger accounts is described below. The same procedure applies to each of
		the dimensions.</Paragraph>
      <Paragraph>You can define the
		structure for updating the totals by using the <GUIRef href="/baanerp/tf/gld/tfgld0508m000#tfgld008.pcac" role="manual">Complementary Parent Account</GUIRef> and <GUIRef href="/baanerp/tf/gld/tfgld0508m000#tfgld008.plac" role="manual">Statutory Parent Account</GUIRef> fields in the <GUIRef href="/baanerp/tf/gld/tfgld0508m000" role="session">Chart of Accounts (tfgld0508m000)</GUIRef> session. In these fields you can specify the parent
		account in the <Link href="/baanerp/tf/glossary/glossary#ParentStruct_tf" role="glossary">parent-child structure</Link>.</Paragraph>
      <Paragraph>The amounts posted to
		the lower-level accounts are totalled in the higher-level parent account.
		Parent accounts must have a sublevel greater than zero.</Paragraph>
      <Paragraph>Example</Paragraph>
      <TABLE border="1" borderstyle="default" space-and-orientation="indented-estimated">
         <TBODY noTR="10">
            <TR no="1" isLast="false">
               <TH colspan="2" rowspan="1">
                  <GUIRef href="/baanerp/tf/gld/tfgld0508m000#tfgld008.leac" role="manual">Ledger Account</GUIRef>
               </TH>
               <TH width="195" rowspan="1" colspan="1">
                  <GUIRef href="/baanerp/tf/gld/tfgld0508m000#tfgld008.plac" role="manual">Statutory Parent Account</GUIRef>
               </TH>
               <TH width="60" rowspan="1" colspan="1">
                  <GUIRef href="/baanerp/tf/gld/tfgld0508m000#tfgld008.subl" role="manual">Account Sublevel</GUIRef>
               </TH>
            </TR>
            <TR no="2" isLast="false">
               <TD align="right" rowspan="1" colspan="1">4</TD>
               <TD rowspan="1" colspan="1">Total costs</TD>
               <TD align="right" width="195" rowspan="1" colspan="1">-</TD>
               <TD align="right" width="60" rowspan="1" colspan="1">5</TD>
            </TR>
            <TR no="3" isLast="false">
               <TD align="right" rowspan="1" colspan="1">400</TD>
               <TD rowspan="1" colspan="1">Total of salaries</TD>
               <TD align="right" width="195" rowspan="1" colspan="1">4</TD>
               <TD align="right" width="60" rowspan="1" colspan="1">1</TD>
            </TR>
            <TR no="4" isLast="false">
               <TD align="right" rowspan="1" colspan="1">400101</TD>
               <TD rowspan="1" colspan="1">Monthly salaries</TD>
               <TD align="right" width="195" rowspan="1" colspan="1">400</TD>
               <TD align="right" width="60" rowspan="1" colspan="1">0</TD>
            </TR>
            <TR no="5" isLast="false">
               <TD align="right" rowspan="1" colspan="1">400102</TD>
               <TD rowspan="1" colspan="1">4-weekly salaries</TD>
               <TD align="right" width="195" rowspan="1" colspan="1">400</TD>
               <TD align="right" width="60" rowspan="1" colspan="1">0</TD>
            </TR>
            <TR no="6" isLast="false">
               <TD align="right" rowspan="1" colspan="1">400103</TD>
               <TD rowspan="1" colspan="1">Weekly salaries</TD>
               <TD align="right" width="195" rowspan="1" colspan="1">400</TD>
               <TD align="right" width="60" rowspan="1" colspan="1">0</TD>
            </TR>
            <TR no="7" isLast="false">
               <TD align="right" rowspan="1" colspan="1">411</TD>
               <TD rowspan="1" colspan="1">Total of social charges</TD>
               <TD align="right" width="195" rowspan="1" colspan="1">4</TD>
               <TD align="right" width="60" rowspan="1" colspan="1">1</TD>
            </TR>
            <TR no="8" isLast="false">
               <TD align="right" rowspan="1" colspan="1">411101</TD>
               <TD rowspan="1" colspan="1">Social charges monthly</TD>
               <TD align="right" width="195" rowspan="1" colspan="1">411</TD>
               <TD align="right" width="60" rowspan="1" colspan="1">0</TD>
            </TR>
            <TR no="9" isLast="false">
               <TD align="right" rowspan="1" colspan="1">411102</TD>
               <TD rowspan="1" colspan="1">Social charges 4-weekly</TD>
               <TD align="right" width="195" rowspan="1" colspan="1">411</TD>
               <TD align="right" width="60" rowspan="1" colspan="1">0</TD>
            </TR>
            <TR no="10" isLast="true">
               <TD align="right" rowspan="1" colspan="1">411103</TD>
               <TD rowspan="1" colspan="1">Social charges weekly</TD>
               <TD align="right" width="195" rowspan="1" colspan="1">411</TD>
               <TD align="right" width="60" rowspan="1" colspan="1">0</TD>
            </TR>
         </TBODY>
      </TABLE>
      <Paragraph>You can only enter
		transactions in ledger accounts and dimensions with sublevel zero. You can
		define 99 levels for ledger accounts and 10 levels for dimensions.</Paragraph>
      <List>
         <ListIntro>The ledger account's sublevel is not used for totalling the
		  amounts. The general ledger's parent-child structure defines in which accounts
		  the amounts of other accounts are totalled. The sublevel is only used for
		  printing balance sheets and trial balances, for example by using the following
		  sessions:</ListIntro>
         <ListItem>
            <GUIRef href="/baanerp/tf/gld/tfgld3402m000" role="session">Print Trial Balance (tfgld3402m000)</GUIRef>
         </ListItem>
         <ListItem>
            <GUIRef href="/baanerp/tf/gld/tfgld3406m000" role="session">Print Trial Balance - Dimensions/Ledger Accounts (tfgld3406m000)</GUIRef>
         </ListItem>
      </List>
      <GeneralSection>
         <SectionTitle>Print sequence</SectionTitle>
         <Paragraph>The <GUIRef href="/baanerp/tf/gld/tfgld0508m000#tfgld008.pseq" role="manual">Print Sequence</GUIRef> field defines the order in which
		  balance sheets and trial balances are printed. If the <GUIRef href="/baanerp/tf/gld/tfgld0508m000#tfgld008.pseq" role="manual">Print Sequence</GUIRef> field is empty, the ledger accounts
		  are printed in alphanumeric order.</Paragraph>
         <Paragraph>To print the ledger accounts in a specific order other than
		  the alphanumeric order, enter a print sequence number. For example, you can use
		  the print sequence number to print the child accounts followed by their parent
		  account. Ledger accounts for which you define a print sequence are printed at
		  the end of the reports, in the order of their print sequence numbers.</Paragraph>
         <Paragraph>Example</Paragraph>
         <TABLE border="1" borderstyle="default" space-and-orientation="indented-estimated">
            <TBODY noTR="6">
               <TR no="1" isLast="false">
                  <TH colspan="2" rowspan="1">
                     <GUIRef href="/baanerp/tf/gld/tfgld0508m000#tfgld008.leac" role="manual">Ledger Account</GUIRef>
                  </TH>
                  <TH rowspan="1" colspan="1">
                     <GUIRef href="/baanerp/tf/gld/tfgld0508m000#tfgld008.pseq" role="manual">Print Sequence</GUIRef>
                  </TH>
               </TR>
               <TR no="2" isLast="false">
                  <TD align="right" rowspan="1" colspan="1">40000</TD>
                  <TD rowspan="1" colspan="1">costs 1</TD>
                  <TD align="right" rowspan="1" colspan="1">10</TD>
               </TR>
               <TR no="3" isLast="false">
                  <TD align="right" rowspan="1" colspan="1">48000</TD>
                  <TD rowspan="1" colspan="1">costs 2</TD>
                  <TD align="right" rowspan="1" colspan="1">5</TD>
               </TR>
               <TR no="4" isLast="false">
                  <TD align="right" rowspan="1" colspan="1">50100</TD>
                  <TD rowspan="1" colspan="1">revenues 1</TD>
                  <TD align="right" rowspan="1" colspan="1">empty</TD>
               </TR>
               <TR no="5" isLast="false">
                  <TD align="right" rowspan="1" colspan="1">50200</TD>
                  <TD rowspan="1" colspan="1">revenues
				  2</TD>
                  <TD align="right" rowspan="1" colspan="1">empty</TD>
               </TR>
               <TR no="6" isLast="true">
                  <TD align="right" rowspan="1" colspan="1">TOT4</TD>
                  <TD rowspan="1" colspan="1">Total costs</TD>
                  <TD align="right" rowspan="1" colspan="1">1</TD>
               </TR>
            </TBODY>
         </TABLE>
         <Paragraph> LN prints the ledger
		  accounts in the following order:</Paragraph>
         <TABLE border="1" borderstyle="default" space-and-orientation="indented-estimated">
            <TBODY noTR="5">
               <TR no="1" isLast="false">
                  <TD rowspan="1" colspan="1">50100</TD>
                  <TD rowspan="1" colspan="1">revenues
				  1</TD>
               </TR>
               <TR no="2" isLast="false">
                  <TD rowspan="1" colspan="1">50200</TD>
                  <TD rowspan="1" colspan="1">revenues 2</TD>
               </TR>
               <TR no="3" isLast="false">
                  <TD rowspan="1" colspan="1">TOT4</TD>
                  <TD rowspan="1" colspan="1">Total costs</TD>
               </TR>
               <TR no="4" isLast="false">
                  <TD align="right" rowspan="1" colspan="1">48000</TD>
                  <TD rowspan="1" colspan="1">costs 2</TD>
               </TR>
               <TR no="5" isLast="true">
                  <TD align="right" rowspan="1" colspan="1">40000</TD>
                  <TD rowspan="1" colspan="1">costs 1</TD>
               </TR>
            </TBODY>
         </TABLE>
      </GeneralSection>
      <GeneralSection>
         <SectionTitle>Dual accounting</SectionTitle>
         <Paragraph>In <GUIRef href="/baanerp/tf" role="package">Financials</GUIRef>, you can use dual
		  accounting. You can define two separate structures of ledger accounts and
		  dimensions. One of these structures is used for fiscal reporting to the
		  government. The other one can be used for commercial reporting to your
		  company's management.</Paragraph>
         <List>
            <ListIntro>When you define a ledger account, you can indicate to which
			 structure it belongs in the <Link href="/baanerp/tf/gld/tfgld0508m000#tfgld008.duac" role="formfield">Dual Accounting Indicator</Link> field of the <GUIRef href="/baanerp/tf/gld/tfgld0508m000" role="session">Chart of Accounts (tfgld0508m000)</GUIRef> session:</ListIntro>
            <ListItem> 
               <Link href="/baanerp/tf/glossary/glossary#StatutAccoun_tf" role="glossary">Statutory accounts</Link> are used
			 for the legal reporting structure, for example, to the tax authorities.</ListItem>
            <ListItem> 
               <Link href="/baanerp/tf/glossary/glossary#000052" role="glossary">Complementary accounts</Link> can
			 be used for the management reporting structure.</ListItem>
         </List>
         <Paragraph>You can link a statutory account and a complementary account
		  to a parent account. If you print the management report based on the parent
		  accounts, on the report LN adds the amounts in the complementary account to the amount in the
		  statutory accounts.</Paragraph>
         <ExampleSection>
            <SectionTitle>Example</SectionTitle>
            <TABLE border="1" borderstyle="default" space-and-orientation="indented-estimated">
               <TBODY noTR="6">
                  <TR no="1" isLast="false">
                     <TH rowspan="1" colspan="1">Fixed asset:</TH>
                     <TD rowspan="1" colspan="1"> </TD>
                     <TD rowspan="1" colspan="1">123</TD>
                  </TR>
                  <TR no="2" isLast="false">
                     <TH rowspan="1" colspan="1">Purchase value:</TH>
                     <TD rowspan="1" colspan="1"> </TD>
                     <TD rowspan="1" colspan="1">USD 400,000</TD>
                  </TR>
                  <TR no="3" isLast="false">
                     <TH rowspan="1" colspan="1">Market value:</TH>
                     <TD rowspan="1" colspan="1"> </TD>
                     <TD rowspan="1" colspan="1">USD 500,000 (to be reported to the management)</TD>
                  </TR>
                  <TR no="4" isLast="false">
                     <TH rowspan="1" colspan="1">Statutory account:</TH>
                     <TD rowspan="1" colspan="1">001231</TD>
                     <TD rowspan="1" colspan="1">USD 400,000 (as legally required)</TD>
                  </TR>
                  <TR no="5" isLast="false">
                     <TH rowspan="1" colspan="1">Complementary account:</TH>
                     <TD rowspan="1" colspan="1">001232</TD>
                     <TD rowspan="1" colspan="1">USD 100,000 (the difference)</TD>
                  </TR>
                  <TR no="6" isLast="true">
                     <TH rowspan="1" colspan="1">Parent account:</TH>
                     <TD rowspan="1" colspan="1">001200</TD>
                     <TD rowspan="1" colspan="1">USD 500,000
					 (the total amount)</TD>
                  </TR>
               </TBODY>
            </TABLE>
            <Paragraph>The amount reported to the tax authorities will be: USD
			 400</Paragraph>
            <Paragraph>The amount reported to the Management will be: USD (400 +
			 100) = USD 500</Paragraph>
         </ExampleSection>
      </GeneralSection>
      <GeneralSection>
         <SectionTitle>Dimensions</SectionTitle>
         <Paragraph>If you enter and
		  process transactions in ledger accounts to which you link one or more
		  dimensions, you can view the history of the ledger account classified by each
		  of the dimensions. The ledger account at sublevel zero is displayed, which is
		  classified to the dimensions at level zero.</Paragraph>
      </GeneralSection>
      <Note>
         <SectionTitle>Note</SectionTitle>
         <List>
            <ListItem>For ledger accounts with a sublevel greater than zero you
			 cannot view the classification into dimensions.</ListItem>
            <ListItem>When you view the history of a dimension of any sublevel, you
			 can also view it classified into ledger accounts. Only the ledger accounts with
			 sublevel zero are displayed.</ListItem>
         </List>
      </Note>
   </GeneralSection>
   <RelatedTopics>
      <SectionTitle>Related topics</SectionTitle>
      <RelTopic>
         <Link href="/baanerp/tf/onlinemanual/000122" role="manual">To use dimensions</Link>
      </RelTopic>
      <RelTopic>
         <Link href="/baanerp/tf/integrations/400000" role="manual">Financial integrations - overview</Link>
      </RelTopic>
   </RelatedTopics>
</ManualTopic>