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Management Trial Balance (C3_MGMTTB) is all of the Balance Sheet accounts including the accounts that are used for the Profit and Loss statement. The Profit and Loss statement sits under Current Year Earnings which is part of Equity. The Management Trial Balance must contain all of the natural accounts for the organisation.
The account movements in the General Ledger are changed from the accounting Debit (+) and Credit (-) signage used for the Accounting Trial Balance, to a signage that is used for management reporting. In the General Ledger, Assets, Liabilities and Equities are all reported as positive numbers. A negative weight in the ManagementTrial Balance rollup is added so that Total Assets = Total Liabilities + Equity = 0. When building the Balance Sheet rollup, you must include this negative weight for the proper reporting of the financial results in the General Ledger. For profit and loss accounts, Revenues are shown as positive numbers and Expenses are shown as negative numbers. This is opposite to the accounting sign but is more intuitive management reporting. The reversal of the sign from the Trail Balance to the Management Trial Balance is dependent on nominating the Total Assets on in the chart of accounts as the C3_TOTASSETS fixed account.
The Management Trial Balance is the bases of the Planning Chart of Account. Is important that the chart reflect how the organisation wants to plan.Statistical Accounts are additional metrics that the organisation use uses for management reporting. These metrics do not form part of the Management Trial Balance.
Total GL Accounts is a flat rollup of all the natural accounts under the Management Trial Balance. The Total GL Accounts rollup generated by Apliqo FPM and is used for the reconciliation of the Trial Balance. It is also used to identify the natural accounts that are not part of the Management Trial Balance. Missing accounts need to mapped into the Management Trial Balance before the trial balance is loaded into the General Ledger.
Fixed Accounts are system accounts that are mapped accounts in the Management Trial Balance. Some fixed accounts must be mapped to the Management Trial Balance in order for Apliqo FPM to function.
Key Performance Indicators (KPIs) are calculated accounts based on Fixed Accounts. You can add your KPIs based on the accounts and metrics in into the CoAFIN OCoA dimension.
Cash Flow: The indirect cash flow statement derived from the Management Trial Balance.
Reporting Rollup is consolidation node that contains the organisations Management Trial Balance, Statical Accounts and Cash Flow. If required for management reporting, additional rollups of accounts can be defined in the FIN OCoA dimension. For example, different companies can use different ERP systems that use different accounts codes. These different charts of accounts can be define in the FIN OCoA dimension. These additional rollups will appear under the Reporting Rollups consolidation.
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The Operational Chart of Account (FIN OCoA) is used for management reporting. This chart offers the maximum level of detail of the organisation’s financial and statistical data. It is used in the General Ledger cube in conjunction with the Company and Business Segment dimensions.
The Planning Chart of Account (FIN PCoA) is used for financial planning. The Planning CoA can be at the same level or higher than that of the Management Trial Balance in the Operational CoA. It used in the various Planning cubes with Company and Business Segment Planning dimensions.
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