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Date:
2003-06-10
Source:
TBG12 Accounting and Auditing, Registration, Financial Information Services
0. INTRODUCTION
This specification provides the definition of the Ledger message (LEDGER) to be used in Electronic Data Interchange (EDI) between trading partners involved in administration, commerce and transport.
1. SCOPE
1.1 Functional definition
The LEDGER message deals with the communication of accounting ledgers between an organization and whoever may use them for the purpose of accounting, auditing, cost accounting, consolidation, financial analysis, etc.
1.2 Field of application
The Ledger 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 ledger may be prepared by an enterprise, a service bureau, a chartered accountant or an auditor - referred as a sender - for various involved parties - known as recipient
- such as another enterprise, another service bureau, another chartered accountant or another auditor.
The accounting ledger is reflecting the activity of the enterprise. It enables to establish the trial balance and consequently the financial statements.
The term accounting ledger is taken to mean a selection of accounting entries or records describing the activity relating to ledger accounts for a specified period.
The message LEDGER contains information concerning a ledger or a part of a ledger for a given period. The frequency of data collection ranges from daily to annually.
2. REFERENCES
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. |
