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GENERAL LEDGER ACCOUNTS
GENERAL LEDGER ACCOUNTS

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!!!DEFINE GENERAL LEDGER ACCOUNTS
[{TableOfContents }]
!!!GENERAL LEDGER ACCOUNTS
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G/L Codes are referred to in the Payroll Bank Set Up ([IPBA]) form and the Pay Component ([IPPC]) form. These forms are discussed further in the next topic in this manual.
G/L Codes are referred to in the Payroll Bank Set Up ([IPBA]) form and the Pay Component ([IPPC]) form.
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Pre Payroll distribution or Labor G/L, is used if it is necessary to account for labor costs prior to the processing of the payroll cycle, perhaps on a daily or weekly basis, and is usually needed to support a separate costing system or High Line’s Financial Cost Control application.
Pre Payroll distribution or Labor G/L, is used if it is necessary to account for labor costs prior to the processing of the payroll cycle, perhaps on a daily or weekly basis, and is usually needed to support a separate costing system or Personality’s Financial Cost Control application.
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;:0121 - I/C DR
;:0122 - I/C CR
;:0124 - I/C Suffix Mask
;:0125 - I/C DR Suffix
;:0126 - I/C CR Suffix
On [IDGA] screen, the following G/L Account entries are examples of set up:
|__G/L Account__| __Account Usage__| __Distr Mask__
|DUE FROM| SUFFIX 0124 - I/C Suffix Mask| ??-XXXX-????-??????
|DUE FROM| 0121 - I/C DR| 01-0880-0000-131000
|DUE FROM| 0100 0125 - I/C DR Suffix| 01-0880-0000-131100
|DUE FROM| 0885 0125 - I/C DR Suffix| 01-0880-0000-131885
|DUE TO| 0122 - I/C CR |??-????-0000-207088
|DUE TO 0100| 0126 - I/C CR Suffix| ??-????-0000-207088
|DUE TO 0885| 0126 - I/C CR Suffix| ??-????-0000-207088
Account Usage '0124 - I/C Suffix Mask' entry indicates that from:
Distr Mask ??-XXXX-????-??????
;:''Positions 4 - 7 ( XXXX ) contain the ‘Fund’ portion, which will be used as a suffix to read Account Usage '0125', '0126' entries.''
Account Usage '0121 - I/C DR' must be set up (used as the default).
;:''If suffix entries are not set up for Account usage 0125, this entry will be used.
;:'' The G/L Account Code 'DUE FROM' is then concatenated with the ‘Fund' portion of the distribution to read IDGA again with Account Usage '0125' and G/L Account code = 'DUE FROM 0100'.''
Account Usage '0122 - I/C CR' must be set up (used as the default).
;:''Same process as Account Usage '0121'.''
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!!Inter-Company & Fringe
In Fund accounting, each agency (Police, Airport, etc. – 99 different funds) have a “share” in the General Fund bank account. All checks are paid by a single fund from the General Fund bank account. (There is only one bank account.)
For all monies paid out of the general fund on behalf of the various agencies, a transfer of “cash” is required in the general ledger. In this example, the liabilities are recorded and paid out of the general fund.
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!Example Definitions
1. G/L Distribution Segment
;:Fund - Department - Object - Project
;:??? - ???? - ????? - ?????
;:(The project is optional.)
2. Funds
;:341 – Agency 1 – operational area
;:400 – Agency 2 – operational area
;:001 – General Fund – general operating fund
3. Employer portion of health insurance is included in the fringe element.
;:Note that the Health Expense GL account does not have the I/C toggle turned ON since net expense charged to the agency is from the Fringe Expense Account. If the health expense (GL Account Code) has the inter-company toggle turned ON it will result in incorrect entries.
4. Inter-Company feature is controlled by the individual [IDGA] entries.
5. Fringe Benefit feature controlled by the group ([IDGR]) and element definitions. This example uses hours worked to pro-rate the employer paid fringe benefits.
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!Example Entry – with the Inter-Company and Fringe features turned OFF
Wages are paid for an employee who usually works at Agency 1. In this pay, the employee worked on a special project for Agency 2 for 10 of the 80 hours. [UPGL] creates the following entries:
||GL Acct|| PC Desc|| GL Code|| Dr Amt|| Cr Amt|| Fund|| I/C|| Fringe
|341-0615-4000| Reg $ |Wage-Ex| $800.00 | |Agency 1| Off| Off
|400-0775-4000| Reg $| Wage-Ex| $200.00| |Agency 2| Off| Off
|001-4171-2122| Fed Tax| Fdtax-Liab| | $250.00| General| Off| Off
|001-0615-3400| EE Health |Hth-Liab| |$100.00 |General| Off| Off
|341-0615-1100| ER Health| Hth-Exp |$120.00| |Agency 1| Off| Off
|001-0615-3400| ER Health| Hth-Liab| | $120.00 |General| Off| Off
|001-1000-0220| Net Pay| Bank-Liab| |$650.00| General |Off| Off
|Journal Total| | | $1,120.00| $1,120.00| | |
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!Example Entry - the Inter-Company feature turned OFF and the Fringe feature turned ON
;Total Fringe Costs $120.00 (ER Health)
;:''Agency 1 - 60 hours / total 80 hours X $120.00 = $90.00''
;:''Agency 2 – 20 hours / total 80 hours X $120.00 = $30.00''
||GL Acct|| PC Desc|| GL Code|| Dr Amt|| Cr Amt|| Fund|| I/C|| Fringe
|341-0615-4000| Reg $| Wage-Ex| $800.00| | Agency 1| Off| Off
|400-0775-4000| Reg $| Wage-Ex| $200.00 | |Agency 2| Off| Off
|001-4171-2122| Fed \\Tax|Fdtax-Liab | |$250.00| General| Off| Off
|001-0615-3400| EE\\Health|Hth-Liab| | $100.00| General| Off| Off
|341-0615-1100| ER\\Health|Hth-Exp |$120.00| | Agency 1| Off| On
|001-0615-3400| ER\\Health|Hth-Liab | |$120.00 |General| Off| Off
|001-1000-0220| Net\\Pay|Bank-Liab| |$650.00| General |Off| Off
ADDITIONAL FRINGE ENTRIES
|341-0615-1100| ER\\Health|Frng-Liab| | $120.00| Agency 1| Off| On
|341-0615-1100| ER\\Health|Frng-Exp| $90.00| | Agency 1| Off| On
|400-0615-1100| ER\\Health|Frng-Exp| $30.00| | Agency 2| Off| On
|Journal Totals| | | $1,240.00 | $1,240.00 | | |
Since the employee also worked in Agency 2, the additional entries relieve the health costs charged to Agency 1 based on the hours worked.
;Agency 1 Health Expense:
;:$120.00 Original Entry
;:$90.00 Health expense create by the fringe feature (Fringe Expense)
;:$120.00 Health expense clear by the fringe feature. (Fringe Liability)
;:$90.00 Net Health Costs
;Agency 2 Health Expense
;:$30.00 Health expense create by the fringe feature (Fringe Expense)
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!Example Entry – the Inter-Company and the Fringe features turned ON
Now that the expenses are allocated, the inter-company logic will create the entry in order to charge the various agencies cash account (due to/from). The inter-company (I/C) toggle is turned ON for specific expense GL account codes. Note that the Health Expense GL account does not have the I/C toggle turned ON since net expense charged to the agency is from the Fringe Expense Account. If the health expense (GL Account Code) has the inter-company toggle turned ON it will result in incorrect entries.
||GL Acct|| Desc|| GL Code|| Dr Amt|| Cr Amt|| Fund|| I/C|| Fringe
|341-0615-4000| Reg $| Wage-Ex |$800.00| | Agency 1| On| Off
|400-0775-4000| Reg $ |Wage-Ex| $200.00| Agency 2| On| Off
|001-4171-2122| Fed Tax| Fdtax-Liab | |$250.00| General| Off| Off
|001-0615-3400| EE\\Health|Hth-Liab| | $100.00| General| Off| Off
|341-0615-1100| ER\\Health|Hth-Exp |$120.00| | Agency 1| Off| On
|001-0615-3400| ER\\Health|Hth-Liab | |$120.00| General| Off| Off
|001-1000-0220| Net Pay| Bank-Liab| | $650.00| General |Off |Off
ADDITIONAL FRINGE ENTRIES
|341-0615-1100| ER\\Health|Frng-Liab| |$120.00| Agency 1| Off| On
|341-0615-1100| ER\\Health|Frng-Exp| $90.00| | Agency 1 |On| On
|400-0615-1100| ER\\Health|Frng-Exp| $30.00 | |Agency 2| On| On
INTER-COMP ENTRIES
|001-1000-0220| Due from\\Agencies|Cash| $1,120.00| | General| Off| Off
|341-1000-0300| Due to\\Gen Fnd|Cash| | $890.00| Agency 1| Off| Off
|400-1000-0300| Due to\\Gen Fnd|Cash| |$230.00| Agency 2| Off| Off
|Journal Totals| | | $2,360.00| $2,360.00| | |
;Summary
;Net expenses charged to Agency 1.
;:Regular Wages $800.00
;:Health Expense $90.00
;Due from Agency 1
;:General Fund $890.00
;Net expenses charged to Agency 2.
;:Regular Wages $200.00
;:Health Expense $30.00
;Due from Agency 2
;:General Fund $230.00
;Total due
;:General Fund $1,120.00
;:Note - The Due to/From or Cash entries may vary based on set up.
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!Example Entry - General fund pays the federal tax and health expense
The entry created in the Accounts Payable system would be:
||GL Acct|| Desc ||Dr Amt|| Cr Amt|| Fund
|001-4171-2122| Fed Tax Payable| $250.00| | General
|001-0615-3400| ER Health – Pay| $120.00| | General
|001-0615-3400| EE Health Dedn| $100.00 | |General
|001-1000-0220| Bank | |$470.00| General
Therefore, at the end of all the entries, the General Fund Cash will be 0.00.
|$1,120.00| Debit| Total inter-company fund transfer
|$650.00| Credit |Net payroll amount
|$470.00| Credit| Liabilities paid on behalf of the agencies.
|$0.00| Total entry to the General Fund Cash/Bank account
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!!G/L Account Codes on Pay Components
General Ledger accounts must be connected to pay information in order to create any journal entries. This is done through the Debit and Credit Account codes in the Acct/Arrears tab on the Pay Component ([IPPC]) form.
A simplistic version of G/L logic in regards to when an amount is a debit and/or a credit is explained as follows:
|Earnings| Debit (Expense Accounts)|
|Deductions| | Credit (Liability Accounts)
|ER Benefits |Debit (Expense Accounts)| Credit (Liability Accounts)
|Check/Dep (Net)| | Credit (Liability Accounts)
This would produce the following G/L Report.
|| ||DR (Debit/Expense)|| CR (Credit/Liability)
|Reg. $| 800.00|
|OT $| 50.00|
|Fed Tax| | 75.00
|United Way| |5.00
|ER Health |100.00| 100.00
|Check| | 770.00
| |950.00| 950.00
No G/L Account codes need to be set up on any pay components with the following usages:
|01 |Gross| (individual earnings are sent to the G/L)
|02| Total Deductions| (individual deductions are sent to the G/L)
|03| Net Pay| Net Pay Amount is sent to G/L via the check, deposit or cash\\amount.
|15| Total Check Amount| (G/L code is attached to Bank Account form
|16| Total Deposit Amount| (G/L code is attached to Bank Account form
|17| Total Cash Amount| (G/L code is attached to Bank Account form
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!!G/L Account Codes on Payroll Bank Accounts
The totals of checks, deposits, and cash for an employee should add up to their net. These amounts are sent to the G/L based on the G/L Account codes indicated on the Bank Accounts form, not on the Pay Components form.
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!!G/L and Premiums
When a premium is being paid, the premium amount must be stored in a [pay component|PAY COMPONENTS].
Some premiums are generated from another time or earning [pay component|PAY COMPONENTS], while others are directly entered using the Premium [pay component|PAY COMPONENTS]. When journalizing a pay line that associates a premium, the pay line may have an overridden Distribution mask, depending on the types of premiums. You may or may not want to apply the overridden Distribution mask to the premium [pay components|PAY COMPONENTS].
On [IPPC], for a [pay component|PAY COMPONENTS] that generates premiums, you must list all premium types applicable for this [pay component|PAY COMPONENTS] and specify the distribution rule that will be used for this premium type.
Ensure that the Time PC to which the premium is being applied has an associated Earnings PC in the [IPPC] form.
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!!G/L Suffix Logic
Personality allows you to define GL accounts by suffix. Suffix Types are defined at the pay component level. The suffix information is defined at the GL Account level.
!Maintain Lexicons ([IMLN])
The [X_GL_SUFFIX_TYPE] lexicon is a fixed lexicon provided. Each lexicon value has specific programming logic in order for the suffix logic to work.
!Define Pay Components ([IPPC])
For each [pay component|PAY COMPONENTS] that will be required to do journal entries, the user must set up the [IPPC] screen 'Acct/Arrears' tab. On this tab, the user can define the suffix type according to the lexicon [X_GL_SUFFIX_TYPE] for 'DR Suffix' and/or 'CR Suffix'.
For example, if PC 3050 State Tx Work is required to journalize to 'C-STATETAX’ and varies by group, then the 'CR Suffix' can be set up by 'Group'.
!Define G/L Accounts ([IDGA])– Default Entry
Each GL Account must be defined on the [IDGA] screen and must exist on the screen with an entry that has NO ‘Account Suffix’ as default.
For example, ‘C-STATETAX’ entry has description ‘Taxes (default)’ to indicate this is a default entry, the distribution mask is ‘01-????-41000-??????’, with no account suffix information.
!Define G/L Accounts([IDGA]) – Suffix Entry
After the default GL Account entry is defined, you can define as many Suffix entries as required with ‘Account Suffix’.
You can set up suffix entries for ‘State Tax Liability’ for the next group and so on. You may put the description of the group on the Description field. This description will be printed on [RPGL] report, the account suffix information will not be printed on [RPGL] report.
‘Other Suffix’ is not supported yet, but will be in the future.
!Suffix Logic in [UPLG]/[UPGL] Process
When the [UPLG]/[UPGL] program is processing each pay component of a pay, it retrieves the ‘GL Account’ and ‘GL Suffix Type’ from the [IPPC] screen for the DR and CR.
If the [IPPC] screen GL Suffix Type is defined, then [UPLG]/[UPGL] will build the necessary suffix information in order to retrieve the correct entry from [IDGA].
UPLG/UPGL builds the account suffix information as follows:
||GL SUFFIX TYPE ||IDGA ACCOUNT SUFFIX INFORMATION
|01 – Entity| - From pay Header Payroll, retrieves Entity den_id\\- All other suffix information is not used
|02 – Unit| - From Pay Header Payroll, retrieves Entity den_id\\- Then retrieves Pay Header Unit dun_id\\- All other suffix information is not used
|03 – Group|- From Pay Header Payroll, retrieves Entity den_id\\- Then retrieves Pay Header Unit dun_id and Group dgr_id\\- All other suffix information is not used
|10 – Canada Province|- From Pay Header Work State/Prov, retrieves dsp_id\\- All other suffix information must not exist
|20 – US Work State|- From Pay Header Work State/Prov, retrieves dsp_id\\- All other suffix information must not exist
|21 – US Work County |- From Pay Header Work State/Prov, retrieves dsp_id\\- Then use Pay Header Work Jurisdiction, retrieves the County dcn_id of this tax\\jurisdiction\\ SELECT dtx.dcn_id\\ INTO v_dga_dcn_id\\ FROM p2k_cm_tax_jurisdictions dtx\\ WHERE dtx.id = p2k_ppgl.k_pph.dtX_id_wo \\-All other suffix information is not used
|22 – US Work GEO |- From Pay Header Work State/Prov, retrieves dsp_id\\- Then use Pay Header Work Jurisdiction, retrieves dtx_id\\- All other suffix information is not used
|23 – US Res State|- From Pay Header Home State/Prov, retrieves dsp_id\\- All other suffix information is not used
|24 – US Res County | From Pay Header Home State/Prov, retrieves dsp_id\\= Then use Pay Header Home Jurisdiction, retireves the County dcn_id of this tax\\jurisdiction\\ SELECT dtx.dcn_id\\ INTO v_dga_dcn_id\\ FROM p2k_cm_tax_jurisdictions dtx\\ WHERE dtx.id = p2k_ppgl.k_pph.dtx_id_home\\- All other suffix information is not used
|25 – US RES GEO|- From Pay Header Home State/Prov, retrieves dsp_id\\- Then use Pay Header Home Jurisdiction, retrieves dtx_id\\- All other suffix information is not used
|26 – US School District |- From Pay Header Home State/Prov, retrieves dsp_id\\- Then use Pay Header School District, retireves dsd_id\\- All other suffix information is not used
|30 – Assignment Type|- If processing for a Pay Line, then use the Pay Line Assignment to retrieve the\\Assignment Type, otherwise use the primary Assignment to retrieve the Assignment\\Type\\- All other suffix information is not used
After the appropriate suffix information is derived, then [UPLG]/[UPGL] uses the GL Account Code from [IPPC] along with the suffix information and retrieves an entry from [IDGA] that matches the suffix information.
If [IDGA] does not have an entry that matches the suffix information, then the default GL Account entry is used.
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![Notes|Edit:Internal.GENERAL+LEDGER+ACCOUNTS]
[{InsertPage page='Internal.GENERAL+LEDGER+ACCOUNTS' default='Click to create a new notes page'}]
This page (revision-34) was last changed on 26-Nov-2021 10:22 by JAikenTop