userdocs.sgml

Sequoia ERP是一个真正的企业级开源ERP解决方案。它提供的模块包括：电子商务应用(e-commerce), POS系统(point of sales),知识管理,存货与仓库管理

          </listitem>

          <listitem>

            <para>Debit Inventory for each invoice item line</para>

          </listitem>

          <listitem>

            <para>Credit Cost of Goods Sold for each invoice item 
            line</para>

          </listitem>

        </itemizedlist>

      </para>

      <para>If the refund is to a store using the Average Cost method 
      for COGS calculations, the Inventory and COGS entries are done 
      using the average cost for the product item. <emphasis>How should 
      it be done under LIFO or FIFO?</emphasis></para>

      <para>When a refund is paid to the customer, we need to debit 
      Customer Credits and credit an internal account used for 
      payment.</para>

      <para>When a refund is for store credit, no accounting 
      transaction needs to take place, since we are just recording the 
      credir for the customer.</para>

    </section>

    <section>

      <title>Payments</title>

      <para>

        Different GL accounting transactions are created for each type 
        of payment:
        <itemizedlist>

          <listitem>

            <para>Customer Payment: Debit payment GL account, Credit 
            Accounts Receivable (for customer payment) or Customer 
            Deposits (for customer deposits.)</para>

          </listitem>

          <listitem>

            <para>Disbursements to pay vendors: Debit Accounts Payable 
            (for vendor payment) or Prepaid Expenses (for vendor 
            prepayment), credit payment GL account.</para>

          </listitem>

          <listitem>

            <para>Investment of capital</para>

          </listitem>

          <listitem>

            <para>Withdrawal of capital</para>

          </listitem>

          <listitem>

            <para>Payments and distribution on capital</para>

          </listitem>

        </itemizedlist>

      </para>

      <para>The payment GL account is the GL account for receiving 
      incoming payments (for customer payments, deposits, or other 
      receipts) or disbursing outgoing payments (for vendor payments, 
      prepayments, or paychecks.) By creating PaymentType and 
      PaymentGlAccountTypeMap values, you can create as many types of 
      payment as you need and point them to the corerct GL 
      accounts.</para>

    </section>

    <section>

      <title>Payment Applications</title>

      <para>When a payment is applied to an invoice, an accounting 
      transaction needs to be created only if the payment were a 
      customer deposit or vendor prepayment.</para>

      <para>If the payment were a customer deposit, then debit the 
      customer deposit account and credit the accounts receivable 
      account.</para>

      <para>If the payment were a vendor prepayment, then debit the 
      accounts payable account and credit the prepaid expenses 
      account.</para>

      <para>Basicallly, these transactions are necessary so we apply 
      the existing deposits to accounts receivables or payables, 
      reducing the amount still outstanding.</para>

    </section>

    <section>

      <title>Inventory Variance</title>

      <para>Inventory variance is done when the actual inventory 
      differs from the inventory in the system. This happens when items 
      are damaged, lost, or given out as samples.</para>

      <para>Inventory variance requires Debit to an expense account and 
      Credit to the Inventory account. A different actual expense 
      account is specified for each type of inventory variance (ie, 
      damaged, lost, samples, etc.)</para>

      <para>The inventory account comes from ProductGlAccount. The 
      variance expense account comes from ProductGlAccount first. If 
      it&apos;s not there, it goes to look for it in 
      VarianceReasonGlAccount.</para>

      <para>Only changes in QOH inventory causes GL postings. Changes 
      in availableToPromise inventory does not.</para>

      <para>The amount of transaction depends on COGS method of 
      organization. If it is using Average Cost, the amount is quantity 
      * averageCost. <emphasis>LIFO and FIFO are not implemented 
      yet.</emphasis></para>

    </section>

    <section>

      <title>Inventory Transfer</title>

      <para>If inventory is transferred from the facility of one 
      accounting organization to another (ie, one company to another), 
      there is an accounting transaction.</para>

      <para><emphasis>What should be the offsetting accounting to 
      INVENTORY for these transactions?</emphasis></para>

    </section>

    <section>

      <title>Manufacturing</title>

      <para>The manufacturing process creates many accounting 
      transactions, as labor and energy are used to create products, 
      which move from Raw Materials to Work In Progress to Finished 
      Goods inventory accounts.</para>

      <para><emphasis>This will be implemented over 
      time.</emphasis></para>

    </section>

    <section>

      <title>Posting Accounting Transactions</title>

      <para>If accounting transactions are correct, they should be 
      marked &quot;posted&quot; so that they become a part of the 
      general ledger.</para>

      <para>You can have accounting transactions which are 
      automatically created, such as those for invoices, payments, 
      etc., are posted as soon as they are created. You can also 
      control whether the failure to post such transactions should 
      cause the creation of invoices, payments, etc. to abort. Both are 
      done in the SECA file servicedef/secas_ledger.xml.</para>

    </section>

  </chapter>

  <chapter>

    <title>Admin and Reports</title>

    <section>

      <title>Companies Page</title>

      <para>From the accounting application, click on 
      &quot;Companies&quot;. You will see a list of internal 
      organizations with links for Reports, Admin, and Accounts next to 
      them.</para>

    </section>

    <section>

      <title>Reports</title>

      <para>From the companies page, click on &quot;Reports&quot; and 
      you will see a list of reports available for this organization. 
      Click on one of the reports to run. <emphasis>We should put in a 
      report access mechanism that a report administrator can set for 
      various users.</emphasis></para>

      <para>Some reports can run for time periods or specific date 
      ranges. If a report is run over time periods which are not fully 
      closed, the user should be notified.</para>

      <para>For income statements, it should be possible to generate 
      either Actual or Budget/Forecast/Scenario income statements, if 
      those have been created (by creating AcctgTrans and 
      AcctgTransEntries of those glFiscalTypeIds.)</para>

      <para>For balance sheets, it is possible to generate a 
      Budget/Forecast/Scenario balance sheet as well as an Actual 
      balance sheet for an as of date, based on AcctgTrans and 
      AcctgTransEntries of those glFiscalTypeIds and the last closed 
      time period.</para>

      <para>Trial balance right now shows the posted balances of all 
      accounts separated out by debits and credits. This report is used 
      to make sure that the accounts are posted correctly (ie, the 
      totals of debits and credits equal.)</para>

      <para>The tax report shows a list of the tax authorities and 
      their geographic areas, GL accounts, and posted balance to each 
      tax authority and geo combination. Click on details will pull up 
      a list of all the transactions.</para>

    </section>

    <section>

      <title>Administrative Pages</title>

      <para>From the companies page, click on &quot;Admin&quot; and you 
      will be taken to the screen for administering the accounting 
      options of this company.</para>

      <para>The first section of the page shows the various pages for 
      configuring accounting options, starting with Accounting 
      Preferences. Accounting Preferences will take you to a page to 
      set the accounting preferences or, if they have already been set, 
      show you what they are for the company.</para>

      <para><emphasis>Over time, we should have pages to configure 
      everything in the DemoOrganizations.xml seed data 
      file.</emphasis></para>

      <para>To update foreign exchange rates, click on the 
      &quot;Foreign Exchange Rates&quot; link. The page will show a 
      list of existing exchange rates and prompt you to enter a new 
      combination. The new rate will be entered as of the current date 
      and time and cause the old rate to &quot;expire.&quot; Entering 
      foreign exchange rates requires ACCOUNTING_FX_ENTRY permission, 
      which is also assigned to ACCOUNTING_ADMIN.</para>

      <para>There is a link for manual journal entries. Manual journal 
      entry allows you to create an accounting transaction with two 
      entries (a debit and a credit account) manually. It is not posted 
      yet.</para>

      <para>There is also a link for posting accounting transactions. A 
      list of un-posted transactions shows up, and you can click to 
      post them.</para>

      <para>Below the section for configuring accounting options is the 
      section for accounting time periods (see below.)</para>

    </section>

    <section>

      <title>Accounts Page</title>

      <para>From the companies page, click on &quot;Accounts&quot; to 
      see a list of the GL accounts for this company and their current 
      posted balances. Click on the links to view transactions for this 
      GL account or edit the account.</para>

      <para><emphasis>We should also provide screens to add or remove 
      GL accounts from an organization</emphasis></para>

    </section>

  </chapter>

  <chapter>

    <title>Completing the Accounting Cycle</title>

    <section>

      <title>Closing an accounting period</title>

      <para>

        After all the accounting transactions for a period (year, 
        quarter, month, etc.) have been posted and verified, the 
        accounting period should be closed. This means that the 
        following things should happen:
        <orderedlist>

          <listitem>

            <para>A net income should be calculated since the previous 
            closed period. This net income should be DEBIT to the 
            Profit and Loss account and CREDIT to the Retained Earnings 
            account, <emphasis>unless this net income has already been 
            posted to this time period.</emphasis> (This could happen 
            if we&apos;re closing out a period with sub-periods which 
            have already been closed, such as a quarter with months 
            that have already been closed.)</para>

          </listitem>

          <listitem>

            <para>All accounts should have an ending balance calculated 
            and recorded for this time period. The ending balance of 
            ASSET, LIABILITY, and EQUITY accounts should be carried 
            forward from the previous period and added to their net 
            activity during the period. The ending balance of other 
            accounts is just their net activity during the 
            period.</para>

          </listitem>

          <listitem>

            <para>The time period should be marked closed.</para>

          </listitem>

        </orderedlist>

      </para>

      <para>When closing accounting periods, all accounting periods 
      which end on a particular date must be closed.</para>

      <para>After closing out time periods, the posted balance of the 
      REVENUE, INCOME, and EXPENSE accounts should be zeroed out.</para>

      <para>To close time periods, go to the Accounting &gt; Companies 
      &gt; Admin screen. There should be a menu on the bottom for 
      closing out time periods. Only the earliest time period available 
      for closing is shown. Selecting this will close out all time 
      periods as of this date.</para>

    </section>

  </chapter>

  <chapter>

    <title>Integration</title>

    <section>

      <title>Exporting</title>

      <para>GL transactions can be exported by running the 
      <code>runEntitySync</code> service with the entitySyncId 
      configured for GL export (see section on configuring.) An output 
      file will be created under the file name specified in 
      config/GLExport.properties.</para>

    </section>

  </chapter>

</book>