0. INTRODUCTION
This specification provides the definition of the Accounting
entries message (ENTREC) to be used in Electronic Data
Interchange (EDI) between trading partners involved in
administration, commerce and transport.
1. SCOPE
1.1 Functional Definition
A message used to exchange accounting entries between an
enterprise and whoever may use them for the purpose of
accounting, auditing, cost accounting, consolidation, financial
analysis, etc.
1.2 Field of Application
The Accounting entries 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 entries may be prepared by an enterprise, a
service bureau, a chartered accountant or an auditor - referred
to as sender - for various parties - known as recipients - such
as another enterprise, another service bureau, another
chartered accountant or another auditor.
The accounting entries are reflecting the activity of the
enterprise. Merged with the chart of accounts, they enable to
establish the ledger and consequently the trial balance.
The term accounting entries is taken to mean a set of automated
accounting records relating to the same event. A computerized
accounting record is an accounting entry item consisting of
several logically interrelated data items specifying the value
date of an amount, its origin, its account concerned, its debit
or credit amount and its references to the relevant document.
The message ENTREC contains information concerning a set of
entries for a given journal and period. The frequency of
collected data ranges from daily to annually.
2. REFERENCES
See UNTDID, Part 4, Chapter 2.6 UN/ECE UNSM - General Introduction,
Section 1.
3. TERMS AND DEFINITIONS
3.1 Standard terms and definitions
See UNTDID, Part 4, Chapter 2.6 UN/ECE UNSM - General Introduction,
Section 2.
4. MESSAGE DEFINITION
4.1 Data Segment Clarification
This section should be read in conjunction with the Segment
Table which indicate mandatory, conditional and repeating
requirements.
0010 UNH, Message header
A service segment starting and uniquely identifying a message.
The message type code for the Accounting entries message is
ENTREC.
Note: Accounting entries messages conforming to this document
must contain the following data in segment UNH, composite S009:
Data element 0065 ENTREC
0052 D
0054 98A
0051 UN
0020 BGM, Beginning of message
Segment identifying the type of accounting entries 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
accounting entries message.
0060 FTX, Free text
A segment with free information, in coded or clear form, for
the purpose of providing additional clarification solely
concerning the summary section.
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 the sender, recipient or intermediary.
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 enterprise accounting.
0140 CCI, Characteristic/class id
A segment to identify the accounting, fiscal, social or
legal characteristic.
0150 CAV, Characteristic value
A segment to provide the value of the above characteristic.
0160 Segment group 4: DTM-SG5-SG11
A segment group providing information on accounting entries by
period.
0170 DTM, Date/time/period
A segment giving detailed information on the periods of the
journal.
0180 Segment group 5: RJL-SG6-SG7
A segment group providing information on accounting entries
by journal.
0190 RJL, Accounting journal identification
A segment specifying the source journal and the type of
accounting records of accounting entries for a given
period.
0200 Segment group 6: QTY-RFF-DTM-MOA
A segment group providing information on the totals and
the quantities corresponding to the accounting records.
For verification purposes, this group summarizes all the
monetary amounts by journal and by period.
0210 QTY, Quantity
A segment specifying the number of accounting entries
for a given journal and period.
0220 RFF, Reference
A segment containing references to a journal in a
given period.
0230 DTM, Date/time/period
A segment containing the date of the concerned period.
0240 MOA, Monetary amount
A segment adding up the total amounts of the
accounting records for a given journal and period in
local and foreign currencies. It may also to be used
to provide the total of the journal for the period.
0250 Segment group 7: RFF-FTX-SG8-SG10
A segment group providing the following relevant
information for a given period and a specified accounting
journal : record, account number, references, stated
value, date and time, quantity and free text, together
comprising an accounting record.
0260 RFF, Reference
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, and the number of the source document
relating to the accounting record.
0270 FTX, Free text
A segment with free text information, in coded or
clear form, to give an explanation of the accounting
entry.
0280 Segment group 8: LIN-CPT-DTM-FTX-PAI-RFF-QTY-TAX-FII-
CUX-MOA-SG9
A segment group containing all needed information on
an accounting record.
0290 LIN, Line item
A segment identifying the line item of the
accounting entries information sequence.
0300 CPT, Account identification
A segment containing detailed information
identifying the principal active account number
(general, analytical or budget account) or for
subdivision of the accounting record concerned and
the subsidiary account number of this principal
account number.
0310 DTM, Date/time/period
A segment giving the date of accountancy concerning
the accounting record : date of capture, date of
source document, date of accounting validation,
etc.
0320 FTX, Free text
A segment with free text information, in clear or
coded form, to give a text for the entry describing
whether the entry is analytical, budgetary or has
valuation purposes.
0330 PAI, Payment instructions
A segment specifying the settlement method of the
accounting record.
0340 RFF, Reference
A segment containing references to documents such
as the number of source document, number of related
document, internal source document reference,
checking reference and European Tax-codes relating
to the accounting record.
0350 QTY, Quantity
A segment specifying the quantity and measure unit
relative to the monetary amount of the accounting
record.
0360 TAX, Duty/tax/fee details
A segment specifying the tax type relative to the
accounting record.
0370 FII, Financial institution information
A segment specifying the bank account numbers
relative to the specified account.
0380 CUX, Currencies
A segment containing the currency details,
currencies or currency rates used in the entry.
0390 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.
0400 Segment group 9: CCI-CAV
A group of segments to provide accounting, fiscal,
social or legal characteristics of the entries.
0410 CCI, Characteristic/class id
A segment to identify the accounting, fiscal,
social or legal characteristic of the entry.
0420 CAV, Characteristic value
A segment to provide the value of the above
characteristic.
0430 Segment group 10:AUT-DTM
A segment group to provide authentication information
to prevent insertion of an accounting entry between
two accounting entries.
0440 AUT, Authentication result
A segment to provide authentication results.
0450 DTM, Date/time/period
A segment to provide the date of the
authentication.
0460 Segment group 11:QTY-RFF-DTM-MOA
A group of segments giving information on the totals and the
quantities corresponding to the accounting records. For
verification purposes this group summarizes all the monetary
amounts by journal, for all periods.
0470 QTY, Quantity
A segment specifying the number of accounting entries for
a given journal, for all periods.
0480 RFF, Reference
A segment containing references for a given journal, for
the sub-period.
0490 DTM, Date/time/period
A segment specifying the date of the concerned
sub-period.
0500 MOA, Monetary amount
A segment adding up the total amounts, in local and
foreign currencies, of the accounting records for a given
journal, for all periods. It may also be used to provide
the total amount of the journal for all periods.
0510 UNS, Section control
A service segment used to separate the detail and summary
sections of the message.
0520 Segment group 12:QTY-RFF-DTM-MOA
A group of segments giving information on the totals and the
quantities corresponding to the accounting records. For
verification purposes, this summarizes all the monetary
amounts.
0530 QTY, Quantity
A segment specifying the number of subperiods for the total
periods concerned relative to the accounting entries
message.
0540 RFF, Reference
A segment referencing a period using a reference number.
0550 DTM, Date/time/period
A segment specifying the dates for the total period.
0560 MOA, Monetary amount
A segment adding up the total amounts relating to the
accounting entries message.
0570 Segment group 13:AUT-DTM
A segment group to provide authentication information.
0580 AUT, Authentication result
A segment to provide authentication results.
0590 DTM, Date/time/period
A segment to provide the date of the authentication.
0600 UNT, Message trailer
A service segment ending a message, giving the total number of
segments in the message and the control reference number of the
message.
4.2 Data 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
LIN Line item
MOA Monetary amount
NAD Name and address
PAI Payment instructions
QTY Quantity
RFF Reference
RJL Accounting journal identification
TAX Duty/tax/fee details
UNH Message header
UNS Section control
UNT Message trailer
Contents of ENTREC