United Nations Directories
for Electronic Data Interchange for
Administration, Commerce and Transport
UN/EDIFACT
| United Nations Directories for Electronic Data Interchange for Administration, Commerce and Transport UN/EDIFACT |
Message Type : LEDGER Version : D Release : 11A Contr. Agency: UN Revision : 1 Date : 2011-06-29 SOURCE: TBG12 Accounting and Auditing, Registration, Financial Information Services CONTENTS Ledger message 0. INTRODUCTION 1. SCOPE 1.1 Functional definition 1.2 Field of application 1.3 Principles 2. REFERENCES 3. TERMS AND DEFINITIONS 3.1 Standard terms and definitions 4. MESSAGE DEFINITION 4.1 Segment clarification 4.1.1 Header section 4.1.2 Detail section 4.1.3 Summary section 4.2 Segment index (alphabetical sequence by tag) 4.3 Message structure 4.3.1 Segment table --------------------------------------------------------------------------- For general information on UN standard message types see UN Trade Data Interchange Directory, UNTDID, Part 4, Section 2.3, UN/ECE UNSM General Introduction --------------------------------------------------------------------------- 0. INTRODUCTION This specification provides the definition of the Ledger message (LEDGER) to be used in Electronic Data Interchange (EDI) between trading partners involved in administration, commerce and transport. 1. SCOPE 1.1 Functional definition The LEDGER message deals with the communication of accounting ledgers between an organization and whoever may use them for the purpose of accounting, auditing, cost accounting, consolidation, financial analysis, etc. 1.2 Field of application The Ledger message may be used for both national and international applications. It is based on universal practice related to administration, commerce and transport, and is not dependent on the type of business or industry. 1.3 Principles The accounting ledger may be prepared by an enterprise, a service bureau, a chartered accountant or an auditor - referred as a sender - for various involved parties - known as recipient - such as another enterprise, another service bureau, another chartered accountant or another auditor. The accounting ledger is reflecting the activity of the enterprise. It enables to establish the trial balance and consequently the financial statements. The term accounting ledger is taken to mean a selection of accounting entries or records describing the activity relating to ledger accounts for a specified period. The message LEDGER contains information concerning a ledger or a part of a ledger for a given period. The frequency of data collection ranges from daily to annually. 2. REFERENCES See UNTDID, Part 4, Chapter 2.3 UN/ECE UNSM - General Introduction, Section 1. 3. TERMS AND DEFINITIONS 3.1 Standard terms and definitions See UNTDID, Part 4, Chapter 2.3 UN/ECE UNSM - General Introduction, Section 2. 4. MESSAGE DEFINITION 4.1 Segment clarification This section should be read in conjunction with the segment table which indicates mandatory, conditional and repeating requirements. 4.1.1 Header section Information to be provided in the Header section: 0010 UNH, Message header A service segment starting and uniquely identifying a message. The message type code for the Ledger message is LEDGER. Note: Ledger messages conforming to this document must contain the following data in segment UNH, composite S009: Data element 0065 LEDGER 0052 D 0054 11A 0051 UN 0020 BGM, Beginning of message Segment identifying the type of LEDGER message. 0030 DTM, Date/time/period A segment containing the opening and closing dates of the accounting period of the accounting entries and the preparation date of the message. 0040 RFF, Reference Segment containing the number of the used chart of accounts linked to the message and its version number. 0050 CUX, Currencies A segment providing currencies which are specific to the LEDGER message. 0060 FTX, Free text A segment with free text information, in coded or clear form, for the purpose of providing additional clarification. 0070 Segment group 1: NAD-RFF-SG2 A segment group giving information on sender, recipient and intermediary. 0080 NAD, Name and address A segment to identify a party. 0090 RFF, Reference A segment to provide references which are specific to the concerned party. 0100 Segment group 2: CTA-COM A group of segments to specify contacts and related communication numbers. 0110 CTA, Contact information A segment to provide contacts related to the party. 0120 COM, Communication contact A segment to provide communication numbers of the contact. 0130 Segment group 3: CCI-CAV A group of segments to provide accounting, fiscal, social or legal characteristics of the accounting ledger. 0140 CCI, Characteristic/class id A segment to identify a characteristic. 0150 CAV, Characteristic value A segment to provide the value of the characteristic. 4.1.2 Detail section Information to be provided in the Detail section: 0160 Segment group 4: SEQ-CPT-FII-SG5-SG9 A group of segments providing information on accounting entries by ledger. 0170 SEQ, Sequence details A segment giving detailed information on the sequence of the ledger. 0180 CPT, Account identification A segment containing detailed information identifying the active ledger account number (general, cost or budget account), or for evaluation, of the accounting record concerned or the subsidiary account number of this ledger account number. 0190 FII, Financial institution information A segment for the purpose of specifying the bank account numbers relating to the specified account. 0200 Segment group 5: IND-RFF-FTX-SG6-SG8 A segment group providing the following relevant information for a given period and a specified accounting ledger : record, account number, references, stated value, date and time, quantity and free text, together comprising an accounting record. 0210 IND, Index details A segment containing the reference to an order number inside a folio, or the sequential number allocated to the entry of an accounting record for a given journal and period. 0220 RFF, Reference A segment containing the number of the source document relating to the accounting record. 0230 FTX, Free text A segment with free text information, in coded or clear form, to give an explanation of the accounting entry. 0240 Segment group 6: LIN-CPT-RJL-DTM-FTX-PAI-RFF-QTY-TAX-FII-CUX- MOA-SG7 A segment group containing all necessary information for an accounting record. 0250 LIN, Line item A segment identifying the line item of the accounting entries or records information sequence. 0260 CPT, Account identification A segment containing detailed information identifying the account number (general, cost or budget account), or for evaluation of the accounting record concerned or the subsidiary account number. 0270 RJL, Accounting journal identification A segment identifying the source document and the type of accounting records of accounting entries for a given period. 0280 DTM, Date/time/period A segment giving the accountancy dates concerning the accounting record, date of capture, date of source document, date of accounting validation. 0290 FTX, Free text A segment with free text information, in coded or clear form, to give a text for the entry describing whether the record is cost, budgetary or have valuation purposes. 0300 PAI, Payment instructions A segment specifying the settlement method of the accounting record. 0310 RFF, Reference A segment containing references to documents such as the number of the source document, number of the related document, the internal source document reference and the checking reference and tax codes relating to the accounting record. 0320 QTY, Quantity A segment for the purpose of specifying a quantity relating to the monetary amount of the accounting record. 0330 TAX, Duty/tax/fee details A segment for specifying the duties, tax or fee types relating to the accounting record. 0340 FII, Financial institution information A segment for the purpose of specifying the bank account numbers relating to the specified record. 0350 CUX, Currencies A segment containing the currency details, currencies or currency rates used in the record. 0360 MOA, Monetary amount A segment containing detailed information on the debit or credit trend of the monetary amount, the monetary amount itself in the local currency and possibly the currency code relating to this monetary amount. 0370 Segment group 7: CCI-CAV A group of segments to provide accounting, fiscal, social or legal characteristics of the accounting record. 0380 CCI, Characteristic/class id A segment to identify a characteristic. 0390 CAV, Characteristic value A segment to provide the value of the characteristic. 0400 Segment group 8: AUT-DTM A segment group to provide authentication information. 0410 AUT, Authentication result A segment to provide authentication results. 0420 DTM, Date/time/period A segment to provide the date of the authentication. 0430 Segment group 9: QTY-RFF-DTM-MOA A group of segments providing information on the totals and the quantities corresponding to the accounting records for verification purposes, this group summarizes all the monetary amounts by account and by period. 0440 QTY, Quantity A segment indicating the number of accounting entries for a ledger and period. 0450 RFF, Reference A segment to provide references related to a ledger or a period. 0460 DTM, Date/time/period A segment containing the date related to a ledger or a period. 0470 MOA, Monetary amount A segment adding up the total amounts of the accounting records for a ledger and period in local currency and in foreign currency. 4.1.3 Summary section Information to be provided in the Summary section: 0480 UNS, Section control A service segment used to separate the detail and summary sections. 0490 Segment group 10: QTY-RFF-DTM-MOA A segment group providing quantity and amount totals at message level. 0500 QTY, Quantity A segment specifying the number of sub-periods included in the period covered by the message. 0510 RFF, Reference A segment providing references at message level. 0520 DTM, Date/time/period A segment containing the date which are relevant at message level for verification purpose. 0530 MOA, Monetary amount A segment adding up the total amounts relating to the LEDGER message. 0540 Segment group 11: AUT-DTM A segment group to provide authentication information. 0550 AUT, Authentication result A segment to provide authentication results. 0560 DTM, Date/time/period A segment to provide the date of the authentication. 0570 UNT, Message trailer A service segment ending a message, giving the total number of segments in the message (including the UNH & UNT) and the control reference number of the message. 4.2 Segment index (alphabetical sequence by tag) AUT Authentication result BGM Beginning of message CAV Characteristic value CCI Characteristic/class id COM Communication contact CPT Account identification CTA Contact information CUX Currencies DTM Date/time/period FII Financial institution information FTX Free text IND Index details LIN Line item MOA Monetary amount NAD Name and address PAI Payment instructions QTY Quantity RFF Reference RJL Accounting journal identification SEQ Sequence details TAX Duty/tax/fee details UNH Message header UNS Section control UNT Message trailer
4.3 Message structure 4.3.1 Segment table Pos Tag Name S R HEADER SECTION 0010 UNH Message header M 1 0020 BGM Beginning of message M 1 0030 DTM Date/time/period M 99 0040 RFF Reference C 99 0050 CUX Currencies C 99 0060 FTX Free text C 1 0070 ----- Segment group 1 ------------------ M 99---------------+ 0080 NAD Name and address M 1 | 0090 RFF Reference C 9 | | 0100 ----- Segment group 2 ------------------ C 99--------------+| 0110 CTA Contact information M 1 || 0120 COM Communication contact C 9---------------++ 0130 ----- Segment group 3 ------------------ C 99---------------+ 0140 CCI Characteristic/class id M 1 | 0150 CAV Characteristic value C 1----------------+ DETAIL SECTION 0160 ----- Segment group 4 ------------------ M 99999------------+ 0170 SEQ Sequence details M 1 | 0180 CPT Account identification C 4 | 0190 FII Financial institution information C 1 | | 0200 ----- Segment group 5 ------------------ M 99999-----------+| 0210 IND Index details M 1 || 0220 RFF Reference M 1 || 0230 FTX Free text M 1 || || 0240 ----- Segment group 6 ------------------ M 999------------+|| 0250 LIN Line item M 1 ||| 0260 CPT Account identification C 4 ||| 0270 RJL Accounting journal identification C 1 ||| 0280 DTM Date/time/period C 9 ||| 0290 FTX Free text C 1 ||| 0300 PAI Payment instructions C 1 ||| 0310 RFF Reference C 9 ||| 0320 QTY Quantity C 9 ||| 0330 TAX Duty/tax/fee details C 9 ||| 0340 FII Financial institution information C 1 ||| 0350 CUX Currencies C 9 ||| 0360 MOA Monetary amount M 9 ||| ||| 0370 ----- Segment group 7 ------------------ C 9-------------+||| 0380 CCI Characteristic/class id M 1 |||| 0390 CAV Characteristic value C 1-------------++|| || 0400 ----- Segment group 8 ------------------ C 1--------------+|| 0410 AUT Authentication result M 1 ||| 0420 DTM Date/time/period C 1--------------++| | 0430 ----- Segment group 9 ------------------ M 1---------------+| 0440 QTY Quantity M 1 || 0450 RFF Reference C 1 || 0460 DTM Date/time/period C 1 || 0470 MOA Monetary amount M 9---------------++ SUMMARY SECTION 0480 UNS Section control M 1 0490 ----- Segment group 10 ------------------ M 1----------------+ 0500 QTY Quantity M 1 | 0510 RFF Reference C 1 | 0520 DTM Date/time/period C 1 | 0530 MOA Monetary amount M 9----------------+ 0540 ----- Segment group 11 ------------------ C 1----------------+ 0550 AUT Authentication result M 1 | 0560 DTM Date/time/period C 1----------------+ 0570 UNT Message trailer M 1