Updated Files: Journal/Cashbook Transactions and Documents
If 1 do an entry in my general journal, to debit customer account CUST001, credit the Sales account 1000/000, and update it, the following entries will take place:
Two new records, one to each of these accounts, will be created in the transaction file (ACCTRN.DAT) The master file balance for account CUST001 will be changed for the relevant period, in the Customer Master file (ACCMAS.DAT)
The master file balances for account 1000/00 and the customer control account, will be changed for the relevant period, in the General Ledger Master file (ACCMAS.DAT).
If CUST001 in the above example was an open item customer, the following additional changes would be made:
A record would be created in the open item file, for that entry.
If we used Tax on the above entry, the following additional changes would be made:
In the transaction file, a transaction (a whole new record) would be made to the Tax Account
In the transaction file, the original transaction to the customer account (step 1) would now have information stored in the Tax Type and Tax Amount fields of that transaction
In the General Ledger Master file (ACCMAS. DAT), the movement for that particular period, for the 9500/000 (if that were the tax account) would be adjusted.
If I created and updated an invoice, to customer account CUST001,and used tax, and it is an open item customer, the following changes would take place in the files (together with the above-mentioned results):
If your inventory is integrated to the General Ledger, then the Inventory Control Account (7500/000) would be credited and the Cost of Sales account (2000/000) would be debited. Two additional transactions (more if you have selected to "Print invoice lines on statement") for these would be created in the transaction file (ACCTRN.DAT).
The balances (movements) for accounts 7500/000 and 2000/000 for the appropriate periods will be changed in the General Ledger Master Files.
When originally creating the invoice, a record will have been created in the history header file (ACCHISTH.DAT) and one or more records will have been created in the history lines file (ACCHISTL.DAT) [see the section on Open batches: Documents]. When I update this invoice, the document type field in these records will change from "103" to "3".
The stock quantities will also change in the Multi Store Transaction file ACCSTKST.DAT).
What if I paid a foreign currency supplier (SUP001) through a foreign currency cashbook (8410/000)?
Two transactions would be created in the transaction file (ACCTRN.DAT), one to each of the above accounts.
The movement for SUP001would be updated in the Supplier Master (ACCMASC.DAT) file, in the balance field for the appropriate period, as well as in the currency balance field for the appropriate period.
The movement for the Supplier control account would be updated in the General Ledger master file (ACCMASDAT) for the appropriate period.
The home movement for 8410/000 would be adjusted for the appropriate period in the General Ledger master file.
The foreign movement for 8410/000 would be adjusted for the appropriate period in the Foreign Currency Cashbook file (ACCCBCURR.DAT).