General Ledger Entries
Information about the business entity's accounting entries is disclosed for each individual business transaction with details of the transaction performed, including its type, amount, information about the unique identification number of the legal entity (individual) counterparty (if the transaction involves a counterparty), and data about accounting entries for this transaction, as well as other information according to this SAF-T UA subsection table for each accounting entry.
The primary data source is the GL Correspondence Entries table. After processing data from the GL Correspondence Entries table, the system additionally checks Value Entries and selects records where the Item Ledger Entry Quantity is not equal to 0 and Cost Posted to G/L = 0. For such records, additional lines with zero amounts are automatically created in the General Ledger Entries table, populated with key fields based on Value Entries data, including posting date, document number, GL account, dimensions, and service attributes. Additional lines are created only for those Transaction Codes for which no records yet exist in the General Ledger Entries, to avoid duplication.
When generating the preview table, the following fields are populated:
| Field | Description | Source |
|---|---|---|
| Journal ID | Specifies the regional register identifier. | SAF-T Source Code according to the source code specified for the entry. The mapping is configured in the Source Codes directory. If the source code in the correspondence entry is empty, the SAF-T Source Code for which the Contains No Source Code flag is set in SAF-T Source Codes is populated. |
| Description | Specifies the description of the regional register. | Populated from the Description field of the General Ledger Entry corresponding to the correspondence entry. |
| Transaction Code | Specifies the unique transaction identifier — the value of the automated software subject to government control. | The unique transaction identifier consists of the document number and posting date. |
| Accounting Period | Specifies the period to which the transaction must be posted. | Month according to the posting date. |
| Reporting Year | Specifies the period to which the transaction must be posted. | Year according to the posting date. |
| Transaction Date | Specifies the transaction date. | Document Date. |
| Transaction Type | Specifies the transaction level assigned based on the transaction date. | The transaction type determined by the system for this transaction when determining the first event. |
| Transaction Type Description | Specifies the description of the transaction reflected in the regional registers. | Populated from the Description field of the SAF-T Source Codes directory according to the SAF-T code specified in the Journal ID field. |
| System Entry Date | Specifies the actual date the information was entered, recorded by the system. | Creation date of the correspondence entry. |
| GL Posting Date | Specifies the date when the state registration object of the accounting entry is created. | Posting Date. |
| Record ID | Specifies the identifier for adding a regional record to the regional register or for sending a registration request. | The Entry No. field in GL Correspondence Entries. |
| Account Code | Specifies the account/sub-account number assigned to the chart of accounts of the state entity. | Debit Account No. of the Correspondence Entry. |
| Document No. | Specifies the primary document number of the accounting entity used by the state authority to perform the transaction. | Document No. in Correspondence Entries. |
| Source Type | Specifies the counterparty type for the account. | Debit Source Type of the Correspondence Entry if it is Vendor or Customer. If the source type is Vendor and the source number refers to a vendor with the Owner Code field populated, then Source Type is set to Owner. |
| Source No. | Specifies the unique identification number of the legal entity in the Unified State Register / registration number of the taxpayer's card for an individual / non-resident code. | Debit Source No. of the Correspondence Entry, from which the registration number is obtained from the customer card if Source Type is populated in the previous field. |
| Customer/Supplier/Owner Name | Specifies the name (surname, first name, patronymic (if available)) of the counterparty. | Full Name from the Customer/Vendor card. |
| Corresponding Account Code | Specifies the corresponding account/sub-account number assigned to the chart of accounts of the state entity. | Credit Account No. of the Correspondence Entry. |
| Corresponding Account Source Type | Specifies the counterparty type for the corresponding account. | Credit Source Type of the Correspondence Entry if it is Vendor or Customer. If the source type is Vendor and the source number refers to a vendor with the Owner Code field populated, then Source Type is set to Owner. |
| Corresponding Account Source Code | Specifies the unique identification number of the legal entity in the Unified State Register / registration number of the taxpayer's card for an individual / non-resident code. | Credit Source No. of the Correspondence Entry, from which the registration number is obtained from the customer card if Source Type is populated in the previous field. |
| Corresponding Account Name | Specifies the name (surname, first name, and patronymic (if available)) of the counterparty for the corresponding account. | Full Name from the Customer/Vendor card. |
| Debit Amount | Specifies the monetary valuation of the business transaction on the debit side. | Populated from the Amount field of the GL Correspondence Entry. |
| Credit Amount | Specifies the monetary valuation of the business transaction on the credit side. | |
| Tax Type | Specifies the tax type according to the directory. | Populated with the tax code for which VAT = Yes in the SAF-T Tax Types directory. |
| Tax Code | Specifies the tax code according to the directory. | Populated from the SAF-T Tax Codes field in VAT Posting Setup for the given VAT Business Posting Group and VAT Product Posting Group. |
| Tax Percentage | Specifies the tax rate as a percentage (if an absolute tax rate does not apply). | Populated from the VAT % field in VAT Posting Setup for the given VAT Business Posting Group and VAT Product Posting Group. |
| Tax Base | Specifies the tax base amount. | Populated from the Base field of VAT Entries. The entry is found according to posting date, document date, and document type. |
| Tax Amount | Specifies the tax amount. | Populated from the Amount field of VAT Entries. The entry is found according to posting date, document date, and document type. |
| Batch Code | Specifies the system transaction number for this record. | Transaction No. from the Correspondence Entry. |
| Source Code | Specifies the account counterparty ID. | Populated from the User ID field of the Correspondence Entry. |
Tax data in the General Ledger Entries table is populated according to the following logic: for the debit and credit GL entries that comprise the correspondence entry on which the record is based, we check whether the VAT Entry field is populated:
- if Yes — tax data is determined from the linked VAT entry;
- if No — tax data is determined from the GL Entry - VAT Entry Link table.
Notes One VAT entry for one document number can appear only once. Entries where the Amount equals 0 but the Amount (ACY) is not 0 are not exported.