Examples: Posting definitions (Public sector)

Applies To: Microsoft Dynamics AX 2012 R2, Microsoft Dynamics AX 2012 Feature Pack, Microsoft Dynamics AX 2012

Before you read this topic, you should be familiar with posting definitions and transaction posting definitions. For more information, see 転記の定義について.

The following examples can be set up in the Posting definitions form. (Click General ledger > Setup > Posting > Posting definitions.) Each example contains these sections:

• Posting definition – Match criteria

• Posting definition – Generated entries

• Transactions with the accounts, dimension values, and amounts

• Ledger entries generated from the posting definition

When a match occurs between the accounts and dimension values in the Match criteria pane for the posting definition and the accounts and dimension values on the transaction, ledger entries are generated based on the Generated entries pane for the posting definition.

Example: Budget appropriations

For public sector organizations, original budget balances are recorded as either appropriations for expenses or estimated revenues. The original budget balances are used to track available budget balances against expenditures and the actual revenues that are collected.

A posting definition is created to support recording budget register entries to the general ledger, and a transaction posting definition is set up for budget register entries that have a budget type of Original budget.

Posting definition – Match criteria – Row 1

Account structure	Match account number*	Priority
Expense	101 - - -	1

*A blank value in the Match account number field means that all matching accounts in the defined account structure will be part of the matching rule.

Posting definition – Generated entries for Match criteria – Row 1

Account structure	Generated account number	Generated debit/credit
Balance	-36300 (Budgetary fund balance account)	Same
Balance	-36350 (Appropriation account)	Balancing

Posting definition – Match criteria – Row 2

Account structure	Match account number*	Priority
Revenue	101 - - -	1

*A blank value in the Match account number means that all matching accounts in the defined account structure will be part of the matching rule.

Posting definition – Generated entries for Match criteria – Row 2

Account structure	Generated account number	Generated debit/credit
Balance	-36300 (Budgetary fund balance account)	Balancing
Balance	-36340 (Estimated revenue account)	Same

Transactions with the accounts, dimension values, and amounts

You enter the accounts, dimension values, and amounts on the budget account entry in the Budget register entry form. (Click Budgeting > Common > Budget register entries > All budget register entries. Click Budget register entry.)

Account + Dimensions	Debit	Credit	Comment
101-606400-OU_1-OU_3566-Training		250.00

Ledger entries generated from the posting definition

Generated ledger entries are created to record the original budget in each dimension.

Account + Dimensions	Debit	Credit	Comment
101-36300		250.00
101-36350	250.00

In this example, the fund dimension and account part of the Expense account structure match the posting definition criteria. Therefore, when 101-606400-OU_1-OU_3566-Training is evaluated, the generated ledger entries are created.

Examples: Pooled cash settlements

In the public sector, pooled cash accounting consists of amounts that are deposited by individual departments or agencies into a combined ledger account. This improves the control and custody over liquid assets and promotes the efficient management of excess funds. These amounts can be managed by using a Treasurer’s fund. As a result, the appropriate proportional amount of the pooled cash and investment balances must be reported for each fund participating in the pool. To guarantee this, appropriate due-to and due-from entries must be added to the settlements that transfer amounts from one fund to another to accomplish the settlement.

For accounts payable settlements, vendor payables in one or more funds are used to record the appropriate fund equity transactions in the Treasurer’s fund. For accounts receivable settlements, the customer credit from the payments in the Treasurer’s fund is used to settle the receivables in one or more funds. The vendor balance or customer balance posting entries on the transactions being settled are automatically reversed. The use of posting definitions for settlement is optional. The posting definitions are applied at the time of settlement to generate the additional ledger transactions for due-to and due-from entries to balance the settlement voucher by fund.

Posting definitions can be used for the following settlement transaction types:

• Vendor payment journals, which include vendor payments against invoices, reimbursements, and general ledger credit vouchers and credit memos against invoices.

• Promissory notes, which include payments using the draw, redraw, remit, and settlement of promissory notes.

• Customer payment journals, which include customer payments, customer general ledger credit vouchers, and credit notes against free text invoices, project invoices, interest notes, and collection letter transactions.

Posting definitions for vendor payment journals, promissory notes, and customer payment journals can be set up by selecting the Bank module in the Posting definitions form. Then, on the Bank tab of the Transaction posting definitions form, you can select the appropriate transaction types to associate with the posting definitions.

Before posting definitions are applied on settlements, complete the following:

• Associate each vendor or customer who has the Treasurer’s fund (999) on the Financial dimensions tab of the Vendor or Customers forms. This enables the vendor or customer payments to be generated in the Treasurer’s fund against the vendor or customer summary account specified in the vendor or customer posting profiles. For Accounts receivable, you can set the default fund value by selecting Setup on the Customer groups form. Then the Treasurer’s fund will become the default fund when new customers are associated with a customer group.

• Associate each bank account that is used in settlements with the Treasurer’s fund. This allows the posted bank account to be in balance by fund with the vendor or customer payment.

• For every fund that a vendor payable or customer receivable will be generated in (excluding the Treasurer’s fund), you must specify the following Match criteria and Generated entries on the posting definition:

Settlement posting definition – Match criteria

Account structure	Match account number*	Priority
Balance	101 - Using a fund value and blank main account makes it applicable to both customer receivables and vendor payables.	1

*A blank value in the Match account number field means that all matching accounts in the defined account structure will be part of the matching rule.

Settlement posting definition – Generated entries for Match criteria

Account structure	Generated account number	Generated debit/credit
Balance	101 - 10110 (Equity account in Fund 101 – Cash account)	Balancing
Balance	999 – 37001 (Equity account in the Treasurer’s fund for Fund 101)	Same

You must add additional match criteria rows for each fund with generated entries to reflect the appropriate fund balancing entry and the equity account of the fund in the Treasurer’s fund.A single account may be used instead of individual fund equity accounts in the Treasurer’s fund.

From the vendor or customer payment journal, enter the vendor or customer accounts or create a payment proposal and select the invoices to be paid. When the journal is posted, the vendor or customer balance posting entries on both the invoice and payment are matched against the posting definition for settlement. If match criteria are found, the generated due-to and due-from entries are added to the settlement voucher.

Examples:

The following vouchers are representative of a typical invoice, payment and settlement scenario.

Accounts payable example

Accounts payable invoice voucher

Account + Dimensions	Debit	Credit	Comment
101 – 66100 – 150	250.00		Expenditure account
101 – 24210		250.00	Accounts payable

Accounts payable payment voucher

Account + Dimensions	Debit	Credit	Comment
999 – 24210	250.00		Vendor summary
999 – 11020		250.00	Bank/cash account

Accounts payable settlement voucher (Accessed through the related vouchers on the vendor payment voucher.)

In this example, the match account number values for the posting definition match the vendor balance posting type accounts. When 999 - 24210 and 101 – 24210 are evaluated, the generated ledger entries will only be created for the Fund 101 because no match entries are set up for 999 - the Treasurer’s fund.

Account + Dimensions	Debit	Credit	Comment
999 – 24210		250.00	Vendor summary (System generated)
101 – 24210	250.00		Invoice payable (System generated)
101 – 11010		250.00	Equity for Fund 101 (Posting definition for settlement)
999 - 37001	250.00		Treasurer’s fund – Due from Fund 101 (Posting definition for settlement)

Summarizing the entries across the invoice, payment and settlement vouchers

The final ledger accounts are affected as follows:

Account + Dimensions	Debit	Credit	Comment
999 – 11020		250.00	Bank/Cash account
101 – 66100 – 150	250.00		Expenditure account
101 – 11010		250.00	Equity for Fund 101 (Posting definition for settlement)
999 - 37001	250.00		Treasurer’s fund – Due from Fund 101 (Posting definition for settlement)

Accounts receivable example

Accounts receivable invoice voucher

Account + Dimensions	Debit	Credit	Comment
101 – 44400		250.00	Revenue account
101 – 11530	250.00		Accounts receivable

Accounts receivable payment voucher

Account + Dimensions	Debit	Credit	Comment
999 – 11530		250.00	Customer summary
999 – 11020	250.00		Bank/cash account

Accounts receivables settlement voucher (accessed through the related vouchers on the customer payment voucher)

In this example, the Match account number values for the posting definition match the customer balance posting type accounts. When 999 - 11530 and 101 – 11530 are evaluated, the generated ledger entries are created only for the Fund 101 because no match entries are set up for the 999 Treasurer’s fund.

Account + Dimensions	Debit	Credit	Comment
999 – 11530	250.00		Customer summary (System generated)
101 – 11530		250.00	Invoice receivable (System generated)
101 – 11010	250.00		Equity for Fund 101 (Posting definition for settlement)
999 - 37001		250.00	Treasurer’s fund – Due to Fund 101 (Posting definition for settlement)

Summarizing the entries across the invoice, payment and settlement vouchers

The final ledger accounts are affected as follows:

Account + Dimensions	Debit	Credit	Comment
999 – 11020	250.00		Bank/cash account
101 – 44400		250.00	Revenue account
101 – 11010	250.00		Equity for Fund 101 (Posting definition for settlement)
999 - 37001		250.00	Treasurer’s fund – Due to Fund 101 (Posting definition for settlement)

In addition to the example earlier in this section, posting definitions for settlements associated with the customer payment journal transaction type can also be applied in the following scenarios:

• Accounts receivables write-offs

• Accounts receivables free-text invoice cash-on-delivery (cash payment) settlements

Accounts receivables write-offs can use posting definitions defined for settlement for balancing-by-fund the general ledger credit voucher generated when the general ledger journals for accounts receivable write-offs are posted. Both ledger and customer account type entries on the journal lines are evaluated against the posting definition for settlement. Both use the posting definition assigned to the transaction type on the Accounts receivable tab of the Transaction posting definitions form. Depending on how the write-off is designed to be executed, the posting definition for settlement may need additional match criteria.

When the write-off posting definition is set up to write-off balances to an allowance for the Doubtful receivables contra asset account, the posting definition for settlement can also be used for write-offs as long as the match criterion is already set up for balance sheet accounts that have a mask for the main account.( See earlier examples, such as the Settlement posting definition – Match criteria for more information.)

When the write-off posting definition is set up to reverse the originating revenue account, the posting definition for settlement must have the appropriate match criteria for revenue structures with the due-to and due-from entries on the generated entries. For each fund not in the Treasurer’s fund (999), the following entries must be present on the posting definition for settlement:

Posting definition – Match criteria

Account structure	Match account number*	Priority
Revenue	101 - - - Using a fund value and blank main account makes the criteria applicable to all ledger entries.	1

*A blank value in the Match account number field means that all matching accounts in the defined account structure will be part of the matching rule.

Posting definition – Generated entries for Match criteria

Account structure	Generated account number	Generated debit/credit
Balance	101 - 10110 (Equity account in Fund 101)	Balancing
Same	999 – 37001 (Treasurer’s fund - Fund equity account for Fund 101. A single account may be used instead of individual fund equity accounts)	Same

Accounts receivable write off example

Accounts receivable invoice voucher

Account + Dimensions	Debit	Credit	Comment
101 – 44400 - -		250.00	Revenue account
101 – 11530	250.00		Accounts receivable

Accounts receivable write off – General ledger credit voucher

In this example, the posting definition for write-off is set to reverse the revenue account.

Account + Dimensions	Debit	Credit	Comment
999 – 11530		250.00	Customer summary
101 – 44400 - -	250.00		Bank/cash account
101 – 11010		250.00	Equity for Fund 101 (Posting definition for settlement)
999 - 37001	250.00		Treasurer’s fund – Due to Fund 101 (Posting definition for settlement)

Accounts receivable write off - Settlement voucher

In this example, the credit created in the general ledger voucher is applied to the write-off transaction. Additionally, the match account number values for the posting definition match the customer balance posting type accounts. Therefore, when 999 - 11530 and 101 – 11530 are evaluated, the generated ledger entries are created only for Fund 101 because no match entries are set up for the 999 Treasurer’s fund.

Account + Dimensions	Debit	Credit	Comment
999 – 11530	250.00		Customer summary (System generated)
101 – 11530		250.00	Invoice receivable (System generated)
101 – 11010	250.00		Equity for Fund 101 (Posting definition for settlement)
999 - 37001		250.00	Treasurer’s fund – Due to Fund 101 (Posting definition for settlement)

Summarizing the entries across the vouchers for invoice, write-off credit, and settlement, there is no net effect on the ledger accounts after an invoice is written off in full.

Accounts receivable free text invoice cash-on-delivery (cash payment) settlement example

Free text invoices, that use a terms-of-payment with the payment method set to COD and with cash payment enabled, instantly settle themselves at the time of posting without having to use the payment journal. When this kind of settlement occurs, a credit note is created that uses the specified cash account on the terms of payment offset by the customer summary account using customer financial dimensions. The appropriate receivable accounts specified on the invoice in this kind of settlement are not automatically reversed. As a result, the posting definition for settlement must also address the reversal of the customer balance posting entries on the invoice and credit. This is in addition to generating the due-to and due-from entries for settlement.

To use posting definitions for settlement for this scenario, complete the following additional setup steps:

• Create a distinct method of payment for free text invoices that will be settled through this method.

• Create a new posting definition for the free text invoice cash-on-delivery settlement

• Associate the new posting definition (for the customer payment journal against the specific method of payment) on the Bank tab of the Transaction posting definitions form. Select this unique method of payment and the COD/cash payment terms of payment on the invoice to apply the posting definition setup specified for this kind of settlement.

• In the posting definition, enter the following match criteria and generated entries for the 999 fund.

Posting definition –Match criteria - Row 1

Account structure	Match account number*	Generated debit/credit
Balance	999 - This match criteria is only used for receivables in the 999 fund. Only two generated entries for this match criteria are needed because due-to and due-from entries are not applicable for the Treasurer’s fund.	1

*A blank value in the Match account number field means that all matching accounts in the defined account structure will be part of the matching rule.

Posting definition – Generated entries for Match criteria - Row 1

Account structure	Generated account number	Generated debit/credit
Balance	999 - 11530 (Debit the customer balance posting type entry on the credit issued)	Balancing
Same	999 – (Credit the receivable in the 999 fund)	Same

The posting definition must contain the following entry for every fund other than the Treasurer’s fund (999):

Posting definition – Match criteria – Row 2

Account structure	Match account number*	Priority
Balance	101 - For match criteria not in the Treasurer’s fund, four sets of generated entries are necessary. Two entries reverse the customer balance posting type entries on the credit and invoice, and two additional entries generate the necessary due-to and due-from entries.	1

*A blank value in the Match account number field means that all matching accounts in the defined account structure will be part of the matching rule.

Posting definition – Generated entries for Match criteria - Row 2

Account structure	Generated account number	Generated debit/credit
Balance	999 - 11530 (Debit the customer balance posting type entry on the credit issued)	Balancing
Same	999 – (Credit the receivable in Fund 101)	Same
Balance	101 – 10110 (Equity account in Fund 101)	Balancing
Same	999 – 37001 (Treasurer’s fund - Fund equity account for Fund 101. A single account may be used instead of individual fund equity accounts)	Same

Accounts receivable cash on delivery (cash payment) settlement example

Accounts receivables invoice voucher (including additional credit entries in the voucher)

Account + Dimensions	Debit	Credit	Comment
101 – 44400 - -		250.00	Revenue account in Fund 101
999 – 44400 - -		250.00	Revenue account in Fund 999
101 – 11530	250.00		Accounts receivable in Fund 101
999 - 11535	250.00		Accounts receivable in Fund 999
999-11530		500.00	Customer summary
999 - 11020	500.00		Cash account on terms of payment

Accounts receivables settlement voucher

In this example, the match account number values for the posting definition match the customer balance posting type accounts only on the invoice.

Account + Dimensions	Debit	Credit	Comment
999 - 11530	250.00		Customer summary (Posting definition for settlement)
101 – 11530		250.00	Invoice receivable (Posting definition for settlement)
101 – 11010	250.00		Equity for Fund 101 (Posting definition for settlement)
999 - 37001		250.00	Treasurer’s fund – Due to Fund 101 (Posting definition for settlement)
999 – 11530	250.00		Customer summary (Posting definition for settlement)
999 – 11535		250.00	Customer summary (Posting definition for settlement)

Summarizing the entries across the invoice, payment and settlement vouchers

The final ledger accounts are affected as follows:

Account + Dimensions	Debit	Credit	Comment
999 – 11020	500.00		Cash account on terms of payment
101 – 44400 - -		250.00	Revenue in Fund 101
999 – 44400 - -		250.00	Revenue in Fund 999
101 – 11010	250.00		Equity for Fund 101 (Posting definition for settlement)
999 - 37001		250.00	Treasurer’s fund – Due-to Fund 101 (Posting definition for settlement)

Example: Advanced ledger entries

When you create advanced ledger entries, you must select a default posting definition. Then for each advanced ledger entry line, you can use the default posting definition or select another one. The posting definitions generate the accounting distributions and subledger journal entries that create, adjust or reverse the ledger entries and update the ledger accounts. You set up each posting definition for the General ledger module, but unlike other posting definitions, you do not associate the posting definition with a transaction type. Instead, you select the posting definition in the advanced ledger entry.

In this scenario, Accounts payable invoice AP_0949 was mistakenly posted to the Capital improvement fund 300-12300-51002 instead of to the General fund 100-39810-51001. The following example shows how an advanced ledger entry can use a posting definition to debit the Capital improvement fund and credit the General fund.

Posting definition – Match criteria – Row 1

Account structure	Match account number*	Priority
Balance	300- -	1

*A blank value in the Match account number field means that all matching accounts in the defined account structure will be part of the matching rule.

Posting definition – Generated entries for Match criteria – Row 1

Account structure	Generated account number	Generated debit/credit
Balance	300-11001	Balancing
Balance	900-11001	Balancing
Balance	900-37300	Same

Posting definition – Match criteria – Row 2

Account structure	Match account number*	Priority
Balance	100 - -	1

*A blank value in the Match account number field means that all matching accounts in the defined account structure will be part of the matching rule.

Posting definition – Generated entries for Match criteria – Row 2

Account structure	Generated account number	Generated debit/credit
Balance	100-11001	Balancing
Balance	900-11001	Balancing
Balance	900-37301	Same

Transactions with the accounts, dimension values, and amounts

Account + Dimensions	Debit	Credit	Comment
300-12300-51002	350		Advanced ledger entry line
100-39810-51001		350	Advanced ledger entry line

Ledger entries generated from the posting definition

Account + Dimensions	Debit	Credit	Comment
300-11001		350	Summary entry
900-11001		350	Summary entry
900-37300	350		Summary entry
100-11001	350		Summary entry
900-11001	350		Summary entry
900-37301		350	Summary entry

Examples: General ledger year-end close

Public sector organizations use posting definitions in the year-end closing of the general ledger accounts. Posting definitions can be used to close the accounts to fund balances or retained earnings, based on the fund (dimension) class attribute, together with the account close type attribute. Posting definitions are required to close the general ledger accounts and to transfer balances to the opening period in the new fiscal year.

Examples:

The following posting definition examples show the year-end close for governmental funds and proprietary funds.

Governmental funds example

Governmental funds - Posting definition – Match criteria – Row 1

Account structure	Match account number*	Priority
Expense	- - -	1

*A blank value in the Match account number field means that all matching accounts in the defined account structure will be part of the matching rule.

Governmental funds - Posting definition – Generated entries for Match criteria – Row 1

Account structure	Generated account number	Generated debit/credit
Account structure	-37300 (Unreserved fund balance )	Balancing

Governmental funds - Posting definition – Match criteria – Row 2

Account structure	Match account number*	Priority
Expense	- - -	1

*A blank value in the Match account number field means that all matching accounts in the defined account structure will be part of the matching rule.

Governmental funds - Posting definition – Generated entries for match criteria – Row 2

Account structure	Generated account number	Generated debit/credit
Account structure	-37300 (Unreserved fund balance )	Balancing

Governmental funds - Posting definition – Match criteria – Row 3

Account structure	Match account number*	Priority
Revenue	- - -	1

*A blank value in the Match account number field means that all matching accounts in the defined account structure will be part of the matching rule.

Governmental funds - Posting definition – Generated entries for match criteria – Row 3

Account structure	Generated account number	Generated debit/credit
Account structure	-37300 (Unreserved fund balance )	Balancing

After you set up the posting definition, assign it to the General ledger close transaction type the Transaction posting definitions form. (Click General ledger > Setup > Posting > Transaction posting definitions.)

Governmental funds - Transactions with the accounts, dimension values, and amounts

The ledger accounts balance through the selected period in the Opening transactions form. (Click General ledger > Periodic > Fiscal year close > Opening transactions.)

Account + Dimensions	Debit	Credit	Comment
101-66100-130	250.00

Governmental funds - Ledger entries generated from the posting definition

Generated ledger entries are created to record the closing entry.

Account + Dimensions	Debit	Credit	Comment
101-66100-130-		250.00
101-37300	250.00

In this example, Fund 101 is defined as a Governmental fund class in the Fund form. (Click General ledger > Setup > Fund > Funds.) In the Transaction posting definitions form, the General ledger close transaction type is associated with the Governmental fund class and the posting definition.

The posting definition matches on any account part of the Expense account structure. Therefore, when 101-66100-130- is evaluated, the same ledger account is used, the amount is reversed to close the account, and the balancing generated ledger entry is created.

Proprietary funds example

Proprietary funds - Posting definition – Match criteria – Row 1

Account structure	Match account number*	Priority
Balance	- - -	1

*A blank value in the Match account number field means that all matching accounts in the defined account structure will be part of the matching rule.

Proprietary funds - Posting definition – Generated entries for match criteria – Row 1

Account structure	Generated account number	Generated debit/credit
Account structure	-37310 (Retained earnings)	Balancing

Proprietary funds - Posting definition – Match criteria – Row 2

Account structure	Match account number*	Priority
Expense	- - -	1

*A blank value in the Match account number field means that all matching accounts in the defined account structure will be part of the matching rule.

Proprietary funds - Posting definition – Generated entries for match criteria – Row 2

Account structure	Generated account number	Generated debit/credit
Account structure	-37310 (Retained earnings)	Balancing

Proprietary funds - Posting definition – Match criteria – Row 3

Account structure	Match account number*	Priority
Revenue	- - -	1

*A blank value in the Match account number field means that all matching accounts in the defined account structure will be part of the matching rule.

Proprietary funds - Posting definition – Generated entries for match criteria – Row 3

Account structure	Generated account number	Generated debit/credit
Account structure	-37310 (Retained earnings)	Balancing

After you set up the posting definition, you assign it to the General ledger close transaction in the Transaction posting definitions form. (Click General ledger > Setup > Posting > Transaction posting definitions.)

Proprietary funds - Transactions with the accounts, dimension values, and amounts

The ledger accounts balance through the selected period in the Opening transactions form. (Click General ledger > Periodic > Fiscal year close > Opening transactions.)

Account + Dimensions	Debit	Credit	Comment
601-66100-130	250.00

Proprietary funds - Ledger entries generated from the posting definition

Generated ledger entries are created to record the closing entry.

Account + Dimensions	Debit	Credit	Comment
601-66100-130-		250.00
601-37310	250.00

In this example, Fund 601 is defined as a Proprietary fund class in the Fund form. (Click General ledger > Setup > Fund > Funds.) In the Transaction posting definitions form, the General ledger close transaction type is associated with the Proprietary fund class and the posting definition.

The posting definition matches on any account part of the Expense account structure. Therefore, when 601-66100-130- is evaluated, the same ledger account is used, the amount is reversed to close the account, and the balancing generated ledger entry is created.

See also

転記の定義について

転記の定義の設定

Set up advanced ledger entries (Public sector)

トランザクションの転記タイプに転記の定義を割り当て

転記の定義 (フォーム)

トランザクションの転記の定義 (フォーム)

例 : 転記の定義