TBG12 Accounting and Auditing, Registration, Financial Information Services
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.
1.1 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.
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.
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 Data segment clarification
This section should be read in conjunction with the segment table which indicates mandatory, conditional and repeating requirements.