FI308 – Umoja General Ledger
Process
Umoja General Ledger Process – Version 19
Last Modified:
30-Sep-14
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© United
Nations
1
Agenda
Course Introduction
Module 1: Introduction to Umoja General Ledger
Module 2: General Ledger Master Data
Module 3: General Ledger Processes
Module 4: General Ledger Reporting
Course Summary
Course Assessment
Course Survey
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Introduction
Please share with us:
•
•
•
•
Your name
Your section/unit
Years of experience in the field
An interesting fact about you
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Ground Rules
Please consider the following guidelines during the training session:
• Turn your cell phone to silent mode. Please step out of the class to take any
important phone call
• Please do not access your e-mail or the Internet outside of breaks
• Participate fully in the training session and respect each other’s contribution
• Breaks are included at the discretion of the trainer
X
No Phones
X
Do Not Access
E-mail
Participate
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Ask Questions
Breaks
4
Course Overview
The purpose of the Umoja General Ledger Process course is to explain the General
Ledger process and how other areas interact with the General Ledger process in the
Umoja system. It will also describe how General Ledger documents are processed in
the Umoja system.
Prerequisite Review
You should have completed the following prerequisite courses:
•
•
•
•
Umoja Overview
Umoja Master Data and Coding Block Overview
Umoja ECC Navigation
Umoja BI Navigation
Course Duration: 3 hours
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Course Objectives
After completing this course, you will be able to:
• Explain the General Ledger process
• Explain how other areas interact with the General Ledger process
• Identify master data elements used within the General Ledger process
• Identify how each Umoja process integrates with other General Ledger processes
as well as processes within other Umoja process areas
• Understand document types and document number ranges
• Explain how General Ledger documents are processed in Umoja
• Use General Ledger reports
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Agenda
Course Introduction
Module 1: Introduction to Umoja General Ledger
Module 2: General Ledger Master Data
Module 3: General Ledger Processes
Module 4: General Ledger Reporting
Course Summary
Course Assessment
Course Survey
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Module 1 Objectives
After completing this module, you will be able to:
• Explain the General Ledger process
• Explain the difference between the General Ledger and subsidiary ledgers
• Explain how other business areas interact with the General Ledger process
• Identify the three sources of General Ledger entries
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Key Terminology
Key Term
Chart of Accounts
Coding Block
Cost Center
Company Code
Fund
Funds Center
Description
New Chart of Accounts replaces the IMIS object codes. This new Chart of
Accounts has been designed to produce IPSAS compliant financial
statements.
The new coding block is developed for Umoja, elements of which must be
entered in any document. The mandatory fields are General Ledger account,
Fund, Grant, Business area, and Cost Center. These elements derive values
for other coding block elements such as Segment, Functional Area, etc.
Umoja introduces Cost Center which represents Organizational Unit
responsible for the costs incurred. Each Cost Center is linked to
corresponding Funds Center. The cost center applies to Controlling Module
of Umoja.
The UN has only one company code that represents the entire organization.
This company code is 1000.
The funds are classified as Type 10 (Regular Budget), Type 20 (Peacekeeping)
and Type 30 (Grants). The funds will be input as 10UNA (instead of UNA14).
A Funds Center is an organizational unit that controls a budget. It is time
dependent and therefore has a valid “to” and “from” date. Every Funds
Center links to a Cost Center. The Funds Center applies to FM ledger.
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Key Terminology
Key Term
Description
Commitment Item
This represents functional grouping of expenditures and revenues within the
Funds Management (FM) module. Each General Ledger Account is linked to
a Commitment item.
Subsidiary Ledger
Subsidiary Ledger is part of General Ledger and stores transactions for
Vendors, Customers, and Assets. The total of subsidiary ledger ties to the
balance of Reconciliation account in General Ledger.
Functional Area
Match Code
Dynamic Selection
Selection Criteria
A master data element that is maintained within the FM module. It is used
in Finance and Controlling as well to classify revenues and expenditures of
an organization by function. It is intended to represent a functional view of
an organization.
It is help in Umoja. It is a button located next to various input fields that
permits the user to quickly narrow a data search through extensive look-up
tables.
An additional input criteria that allows more specific selections criteria than
the default criteria in the reports screen.
Inputs entered using in a report to obtain desired results. Certain input
fields are mandatory while other variables are optional. Users can enter an
exact value or enter a “wild card” (*) to account for all possible values
available for that input field.
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Key Terminology
Key Term
FM Derivation
Business Area
Profit Center
SAP Workplace
Description
A new concept whereby data does not have to be manually entered
but will be derived from the derivation tables. This point is also
relevant to the master data processes. There are also more
elements in the coding block as compared with IMIS, which will
require additional maintenance. FM Derivation affects General
Ledger postings, but is maintained in the FM module.
A classification of UN entities operating in Umoja. Examples of
Business Areas include Peacekeeping Missions, Special Political
Missions, Offices Away from Headquarters (OAH), Regional
Commission. Business Area is entered in every financial transaction
executed in Umoja.
A business function in Umoja that represents an attribute to cost
objects, such as cost center, internal order and WBSE, that allows
reporting of costs by a business function. In areas with revenue
producing activities, the profit center represents a product/service
line.
An Umoja Business Workplace where journal entries are reviewed,
approved and rejected.
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Roles & Responsibilities
The following Umoja Enterprise roles are involved in the General Ledger process:
Financial Accounting
User
• Creates General Ledger (G/L) documents that are
subject to workflow approval, except for clearing
documents
• Clears G/L open items at the end of each month
Financial Accounting
Senior User
• Creates and posts G/L documents that are not
subject to workflow, such as accruals, reversals
and recurring entries
• Clears G/L documents
Financial Accounting
Approver
• Reviews and approves G/L documents within the
General Ledger process through workflow
• Performs clearing of G/L open items
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General Ledger in Umoja
The General Ledger is the central accounting record for Umoja. It contains the balances of
all accounts. Every financial transaction conducted in Umoja has a corresponding posting
within the G/L.
G/L accounts form the basis of segregating financial data into the following accounting
groups (IPSAS elements of financial statements).
Current
Asset
1-xxx-xxxx
NonCurrent
Asset
NonCurrent
Liability
Current
Liability
3-xxx-xxx
2-xxx-xxxx
Income
6-xxx-xxxx
4-xxx-xxxx
Fund
Balances
5-xxx-xxxx
Expense
s
7-xxx-xxxx
Transactions that are executed in Progen are brought into Umoja via an interface to the
Accounts Payable ledger.
Transactions executed in Galileo are manually recorded in Umoja without an interface.
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General Ledger in Umoja
Additionally, memo entries can be recorded in the General Ledger in a G/L account range
that isn’t included in the Balance Sheet and Income Statement. Memo accounts will be
used to produce notes to the Financial Statements or to manage off-balance sheet items.
In the Umoja Foundation, we have the following Memo Accounts to record:
Service
Revenue In
Kind
Meal
Coupons
Meal coupons will be recorded in G/L accounts 88001020 and 88151023.
Revenue in Kind will be recorded in G/L accounts 88601010 to 88655010.
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General Ledger vs. Subsidiary Ledgers
The Subsidiary Ledger is a supporting ledger that provides detailed information about
individual accounts, which are not stored at the detailed level in the General Ledger.
Subsidiary ledgers divide financial data into distinct and more manageable categories.
The total of all individual account balances in the subsidiary ledger equals the balance of
the Reconciliation Account in the General Ledger.
General
Ledgers
Postings to Reconciliation (Control)
Accounts
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Subsidiary
Ledgers
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Subsidiary Ledgers
There are three subsidiary ledgers in Umoja: Account Receivable, Accounts Payable and
Fixed Assets.
General
Ledger
Accounts
Receivable (AR)
Accounts
Payable (AP)
(contains Customer
accounts)
(contains Vendor
accounts)
Fixed
Assets (FA)
(contains assets not
recorded in Galileo)
Note: Although Galileo is an external system, it will play the role of a subsidiary ledger for financial
statements. Although there is an interface from Umoja to Galileo, there is no interface from Galileo to Umoja.
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Reconciliation Accounts
Umoja uses Reconciliation Accounts to reconcile financial information contained in the
subsidiary ledgers in real-time. The entries in the Reconciliation Account can only come
from a Subsidiary Ledger; direct posting are not allowed in these accounts. For example,
fuel purchased from a vendor will be recorded in Umoja as follows:
AP Subsidiary Ledger
General Ledger
AP- Reconciliation Account
Voucher
Vendor Account
Debit Fuel
2000
Credit Vendor 2000
2000
In the AP Subsidiary
Ledger, the vendor is
credited with the amount
due
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Expenses
2000
2000 Fuel
In the General Ledger, the AP
Reconciliation Account has a
corresponding credit entry
to reconcile with the AP
Subsidiary Ledger.
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General Ledger Entry Source
In addition to Subsidiary Ledgers, the General ledger can receive entries from three
other sources:
Umoja Interface
Document Upload
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Manual Entry
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Umoja Interface
Umoja Interface
Document Upload
Manual Entry
Some General Ledger entries originate from one of the UN’s legacy systems, which
will continue to be used for a predefined period following Go-Live. This data is
migrated into Umoja’s General Ledger through interfaces that enable inbound and
outbound data transfer.
Umoja interfaces with the following legacy system for PeaceKeeping/Special Political
Missions:
• Progen (Local Payroll System) with inbound and outbound interface to Umoja
• Any other legacy programs that should be listed here?
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Document Upload
Umoja Interface
Document Upload
Manual Entry
Document upload is also known as a journal voucher upload from an Excel
spreadsheet.
A journal voucher upload can be used when a specific journal entry has multiple line
items. Journal voucher uploads are entirely optional.
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Manual Entry
Umoja Interface
Document Upload
Manual Entry
Transaction entries made directly to the General Ledger are done through manual
entries. The Umoja transaction code used to execute the manual entry differs
depending on the type of transaction executed.
Examples of manual journal documents used in Umoja are listed below:
• Journal entry (JV)
• Accrual entry
• Reversal entry
• Recurring entry
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Touch Points
General Ledger Accounting is integrated with all components of Umoja and serves as a
complete record of all business transactions. Touch points refer to these integration points
across Umoja modules, processes and activities.
Cash
Management
&Treasury
Controlling
General Ledger
Accounts
Receivable
Sales and
Distribution
Accounts
Payable
Fund
Management
Fixed Assets
Real Estate
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Learning Checkpoint 1
Which of the following ledgers post entries in the reconciliation account?
Select the correct option.
A.
B.
C.
D.
Fixed Asset ledger
Accounts Payable ledger
Accounts Receivable ledger
All of the above
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Learning Checkpoint 1
Which of the following ledgers post entries in the reconciliation account?
Select the correct option.
A.
B.
C.
D.
Fixed Asset ledger
Accounts Payable ledger
Accounts Receivable ledger
All of the above
Option D is the correct answer. Reconciliation
entries cannot be posted directly to the General
Ledger. These entries can only be posted to
General Ledger via subsidiary ledgers.
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Learning Checkpoint 2
Which of the following journal entries are manually entered in the books of accounts?
Select all that apply.
A.
B.
C.
D.
Accrual entries
Reversal entries
Journal voucher uploads
A and B
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Learning Checkpoint 2
Which of the following journal entries are manually entered in the books of accounts?
Select all that apply.
A.
B.
C.
D.
Accrual entries
Reversal entries
Journal voucher uploads
A and B
Option D is correct answer. Accrual and reversal
entries are examples of manual journal documents
used in Umoja.
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Module 1 Summary
The key points covered in this module are:
• The General ledger is the central accounting record for Umoja
• Every financial transaction conducted in Umoja has a corresponding posting within
the General Ledger
• A consolidated list of all Umoja General Ledger and subsidiary ledger accounts
housed in Umoja is stored in the system’s Chart of Accounts
• All subsidiary ledgers have a corresponding reconciliation account
• General ledger entries are entered into Umoja through one of the three inputs:
Umoja interface, manual entry or document upload
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Agenda
Course Introduction
Module 1: Introduction to Umoja General Ledger
Module 2: General Ledger Master Data
Module 3: General Ledger Processes
Module 4: General Ledger Reporting
Course Summary
Course Assessment
Course Survey
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Module 2 Objectives
After completing this module, you will be able to:
• Identify the different master data elements used within General Ledger process
• Describe the Chart of Accounts master data element
• Describe the Account Group master data element
• Describe types of GL account configuration
• Describe the Special GL Indicator master data element
• Describe the Posting Key master data element
• Describe the Fund/Cost Center Types master data element
• Describe the Business Area master data element
• Describe the Functional Area master data element
• Describe the Profit Center master data element
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General Ledger Master Data Structure
The General Ledger is Umoja’s primary source of financial records. The General Ledger
touches all other process areas and posts entries in other ledgers. This overlap across
process areas is highlighted in the diagram below:
Module
FI Financial Acct
CO Controlling
FM Funds Mgmt
COMPANY CODE
CO AREA
FM AREA
GL acc related
GL Account
Cost Element
Commitment Item
Sponsored Class
Funding Source
Related
Fund
Grant
Fund
Grant
Cost Center
(org structure:
Department,
Division, Unit)
Internal Order
Work Breakdown
Structure
Profit Center
Fund
Grant
Fund
Grant
Funds Center
Funds Center
Funded Program
Sponsored Program
Functional Area
Coding Block Elements
ENTERPRISE STRUCTURE
CODE
Business Area
Organizational &
activity related
Programmatic
Financial Period
Related
GM Grants Mgmt
Segment
Functional Area
Functional Area
Functional Area
Fiscal Year
Fiscal Year
Fiscal Year
Budget Period
Budget Period
Budget Period
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Grant Budget Validity
Period
Budget Period
30
Umoja modules
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•
•
•
•
Umoja has 4 modules that are linked to each other. System makes entry in all
modules at same time i.e. for each FI document, 3 other documents are created by
system.
FI module is Finance module which records all financial transactions. IPSAS
compliant financial statements will be produced from this module.
Controlling module records all transactions that are related to costs incurred. The
costs are attributed to cost centers. Umoja allows creation of temporary cost
centers, known as Internal Orders to capture costs for small projects. For big
projects, Work Breakdown Structure (WBSE) are set up. Internal Order and WBSE
are associated to the parent cost center and costs captured in Internal Order and
WBSE are moved to Cost Center as part of month end process.
FM module is Budgeting module. All the allotments are recorded in FM module.
The allotments are made to Fund Center (which is equivalent of Cost Center and
shares same number). Every Internal Order and WBSE require Funded Program
which is equivalent to sub-allotment to the Internal Order / WBSE.
Grants module is the Trust fund module. For each trust fund, a Grant is created.
The Grant number is entered in the FI documents which derives other postings
through FM Derive functionality.
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Master Data Review
The purpose of this section is to explain the various master data elements. There are a
separate set of users who maintain and update the master data.
Key
Reference
Data
Day to Day data which
depends on accurate master
data
Master
Data
Transactional Data
(Documents)
Defines system bounds
Includes Exchange rates
E.g. Controlling Area,
Controlling Currency (USD)
Key data that serves as a basis for
transactions
For example, Chart of Accounts,
Account Groups, Special GL
Indicators, Fund, Fund/Cost
Center, Business Area, Functional
Area
Only as good as underlying
information
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General Ledger Data Elements
The G/L data includes eight elements as depicted below:
Chart of
Accounts
Account Groups
Special GL
Indicators*
Posting Key
Cost/Funds
Center
Business Area
Functional Area
Profit Center
*Note: Special GL Indicators are used in AP and AR subsidiary ledgers and result in different GL
accounts in General Ledger.
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Chart of Accounts
Chart of
Accounts
Account Groups
Special GL
Indicators
Posting Keys
The Chart of Accounts is a catalogue of all General Ledger accounts established in Umoja.
There is only one Chart of Accounts used for Peacekeeping, Regular budget and Grants (Trust
Funds).
Umoja’s Chart of Accounts satisfies necessary IPSAS requirements and will produce IPSAS
compliant financial statements.
Commitment Items used for Budget Control and Performance Reporting are derived from GL
accounts.
Sponsored Classes used for Grant Budget Control and Donor Reporting are derived from
Commitment Items.
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Account Groups
Chart of
Accounts
Account Groups
Special GL
Indicators
Posting Keys
General Ledger accounts are summarized at a group level. Account groups that will be used in
Umoja are listed below:
• 1xxxxxxx – Current Assets
• 2xxxxxxx – Non-Current Assets
• 3xxxxxxx – Current Liability
• 4xxxxxxx – Non-Current Liabilities
• 5xxxxxxx – Net Assets
• 6xxxxxxx – Revenue
– 63xxxxxx – Spendable Revenue (External and Internal to Umoja)
• 7xxxxxxx – Expenses
– 75xxxxxx – Internal Costs Recharged
Note: “Internal” accounts are used for
internal cost allocations; whereas,
– 86xxxxxx – Internal (Statistical)
“Statistical” accounts are used for non– 88xxxxxx – Memo Accounts
budget consuming allocations
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Account Groups
Chart of
Accounts
•
•
•
•
•
•
Account Groups
Special GL
Indicators
Posting Keys
General Ledger master record contains indicators to determine how the GL account will
function.
General Ledger accounts are classified in Groups and configured with what fields are
optional and which fields are required for entries.
The GL master record can be viewed with Tcode FS00.
Accounts related to Subsidiary Ledgers are marked as Reconciliation accounts. These
accounts get postings from Subsidiary ledgers and no manual entry can be posted.
Umoja has ‘Revaluation’ and ‘Manual adjust’ accounts for each Reconciliation account to
post revaluations and entries can be posted manually to Manual adjustment accounts.
Other GL accounts can also be marked as ‘Post automatically’ which prevents any manual
entry.
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Account Groups
Chart of
Accounts
Account Groups
Special GL
Indicators
Posting Keys
OIM (Open Item Managed GL account for manual postings)
• Each document line in the OIM account will be considered either “open” or “cleared”
• Clearing documents on a timely basis enables faster system performance. Clearing
documents also enables meaningful account listings that show only document lines that
make up the ending GL account balance.
• A cleared posting is identified with a clearing document. SAP moves cleared document
lines into a separate table, effectively leaving only open items in the main table
Umoja executes clearing transaction each week and the plan is to have batch execution done
daily.
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Account Groups
Chart of
Accounts
Special GL
Indicators
Account Groups
Posting Keys
Automatic Posting:
An indicator on the GL master record can be set to prevent any manual postings to a GL
account. In Umoja, the following GL accounts are set to “Post Automatically”:
“Automatic Posting” GL Accounts
Petty Cash/Imprest Cash
1171xxxx
Balance Sheet Inventory
17xxxxxx
Assessed Contributions
61101010
Appendix D Revenue
638210xx
Statistical Recharges
86xxxxxx series
Memo Interfund Earnings
88001000
Memo Retained Earnings
88501010
Technical Accounts
899xxxxx series
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Account Groups
Chart of
Accounts
Account Groups
Special GL
Indicators
Posting Keys
Additionally, there are a few other types of accounts needed for the General Ledger:
Retained Earnings Account:
• Used by SAP to receive the balance carry forward entry at year-end
• In Umoja, the balance carry forward entry is posted to GL Account 51001010 Net Asset
Accumulated Surplus Unrestricted
• A retained earnings account was created in the Memo Account range (88501010) to
ensure that revenue in kind memo entries are not carried forward to the regular
retained earnings account
• A retained earnings account was created in the Statistical Recharge range (86001009) to
ensure that statistical recharges are not carried forward to the regular retained earnings
account
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Special GL Indicators
Chart of
Accounts
Account Groups
Special GL
Indicators
Posting Keys
In Umoja, every Business Partner Grouping is mapped to a specific GL Reconciliation Account.
When a Special GL Indicator is inserted into a transaction in the AP or AR sub ledger, the
corresponding GL entry appears in a different Reconciliation GL Account as opposed to the
mapped GL Account.
Example:
When a security deposit is paid to a vendor and a special GL indicator is entered into the
document, the GL records the debit paid in the security deposit account rather than the
normal AP Reconciliation Account. This facilitates proper reporting at the year-end.
Note: SPGL are covered in the AP and AR courses.
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Special GL Indicators
Chart of
Accounts
Account Groups
Special GL
Indicators
Posting Keys
Special GL Indicators (SPGL) are used to identify transactions that should be recorded to
alternate GL accounts. In Umoja, the following SPGL are used for Accounts Payable:
Transaction
SPGL
Down payments to commercial vendors
A
Advances to implementing partners
Y
Travel advance
T
Salary advance
S
Security deposits
H
Cash Advance for cash payments
K
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Special GL Indicators
Chart of
Accounts
Account Groups
Special GL
Indicators
Posting Keys
In Umoja, the following SPGL are used for Accounts Receivable:
Transaction
SPGL
Down payments from commercial customers,
member states, govt non-member state, gov’t
A
and local authorities, inter-government and
NGO and UN Family
VAT Receivable
N
Voluntary Contribution (Back-Up plan)
V
Assessed Contributions (UNHQ only)
M
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Special GL indicators
Type of down payment
Security Deposit
BP Group
Account Group
Z010
Z011
Z012
Z013
Commercial Vendor
Member State
Non Member State
Government and Local
Authority
UN Agency Fund
Programme
Intergovernment and NGO
Government and Local
Authority
UN Agency Fund
Programme
Intergovernment and NGO
Commercial Vendor
Government and Local
Authority
UN Agency Fund
Programme
Intergovernment and NGO
Commercial Vendor
Staff Member, Ex-Staff
Member, Survivors and
Dependents, Retirees
Non staff Military and
Police
Non Staff with Index
UN Agency Fund
Programme
Non Staff with Index
Staff Member, Ex-Staff
Member, Survivors and
Dependents, Retirees
Non staff Military and
Police
Staff Member, Ex-Staff
Member, Survivors and
Dependents, Retirees
Non staff Military and
Police
Non Staff with Index
Commercial Vendor nonUNGM
Commercial Vendor
UN Agency Fund
Programme
Government and Local
Authority
Z014
Z015
Z013
Advance to Implem
Partner
Z014
Z015
Z010
Z013
Commercial
Downpayment
Retention
Advance Salary
Loan Receivable
Z014
Z015
Z010
Z020
Z021
Z016
Z014
Z016
Z020
Advance Travel
Z021
Z020
Z021
Cash Advance for Cash
Payments
Z016
Z019
Z010
Z014
Z013
AP SPGL Normal
indicator Recon G/L
Acct
35101510
33201010
33201110
35101210
H
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35101310
35101410
35101210
Y
35101310
35101410
35101510
35101210
A,F
R
35101310
35101410
35101510
35101610
SPGL G/L
Account
19301010
19301010
19301010
19301010
19301010
19301010
18101210
18101310
18101410
19101510
19101210
19101310
19101410
15111510
19101610
S
X
35101710
35101810
35101310
19101710
19101810
16201310
35101810
35101610
T
19109010
35101710
35101610
35101710
K
35101810
35101510
19102010
35101510
35101310
35101210
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Posting Keys
Chart of
Accounts
Account Groups
Special GL
Indicators
Posting Keys
The posting key controls the nature of the transaction entered into Umoja and whether the
entry is a debit or credit. The nature of each entry can be seen when reviewing an entry.
The documents and reports do not show debit, credit, vendor invoice, vendor credit note,
special GL debit or credit. Instead only posting keys are shown, hence the understanding of
Posting Key is critical to read and analyze reports.
The example below shows Posting Key 31 and 86. In the following slides, lets see what they
stand for.
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Posting Keys
Chart of
Accounts
Posting Key Account Type
21
Vendor
22
Vendor
24
Vendor
25
Vendor
26
Vendor
27
Vendor
28
Vendor
29
Vendor
31
Vendor
32
Vendor
34
Vendor
35
Vendor
36
Vendor
37
Vendor
38
Vendor
39
Vendor
Account Groups
Debit or
Credit
D
D
D
D
D
D
D
D
C
C
C
C
C
C
C
C
Posting Key Name
Credit memo
Reverse invoice
Other receivables
Outgoing payment
Payment difference
Clearing
Payment clearing
Special G/L debit
Invoice
Reverse credit memo
Other payables
Incoming payment
Payment difference
Other clearing
Payment clearing
Special G/L credit
Special GL
Indicators
Posting Keys
The Posting Key 31 is Vendor Invoice.
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Posting Keys
Chart of
Accounts
Account Groups
Debit or
Posting Key Account Type Credit
40
GL
D
50
GL
C
70
Asset
D
75
Asset
C
80
GL
D
81
GL
D
83
GL
D
84
GL
D
85
GL
D
86
GL
D
90
GL
C
91
GL
C
93
GL
C
94
GL
C
95
GL
C
96
GL
C
Special GL
Indicators
Posting Key Name
Debit entry
Credit entry
Debit asset
Credit asset
Stock initial entry
Costs
Price difference
Consumption
Change in stock
GR/IR debit
Stock initial entry
Costs
Price difference
Consumption
Change in stock
GR/IR credit
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Posting Keys
Posting Key 86 denotes Gr/IR
Debit.
46
Posting Keys
Chart of
Accounts
Account Groups
Debit or
Posting Key Account Type Credit Posting Key Name
1
Customer
D
Invoice
2
Customer
D
Reverse credit memo
3
Customer
D
Expenses
4
Customer
D
Other receivables
5
Customer
D
Outgoing payment
6
Customer
D
Payment difference
7
Customer
D
Other clearing
8
Customer
D
Payment clearing
9
Customer
D
Special G/L debit
11
Customer
C
Credit memo
12
Customer
C
Reverse invoice
13
Customer
C
Reverse charges
14
Customer
C
Other payables
15
Customer
C
Incoming payment
16
Customer
C
Payment difference
17
Customer
C
Other clearing
18
Customer
C
Payment clearing
19
Customer
C
Special G/L credit
Special GL
Indicators
Posting Keys
Slide shows posting keys for Customers
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Cost/Funds Center
Cost/Funds
Center
Business Area
Functional Area
Profit Center
A Funds Center is an organizational unit that controls a budget. It is time dependent and therefore
has a valid “to” and “from” date. The Funds Center is derived from the Cost Center. The Funds
Center applies to FM ledger.
A Cost Center is the cost collector in the Controlling module. The Cost Center master data record
includes the corresponding Funds Center.
Internal Order is a Temporary Cost Collector established to collect costs for specific project. WBSE is
a temporary Cost Collector used for high value/complex projects. Every Internal Order/WBSE is
assigned to a Cost Center through which it ties to a Funds Center.
The Fund and Cost Center are unique to an Organization Unit/Section and Fund. Umoja validates
the Cost Center to the Business Area and Fund and prevents posting of incorrect Cost
Cente/Business Area/Fund.
In FI, User enters the Cost Center only and Fund Center is derived. User has to input the Fund
Center when posting allotment or redeployment.
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Cost/Funds Center
Cost/Funds
Center
10999UNHABITAT Exe Dir &
11000UNHABITAT New York O
11001UNHABITAT Operations
11014UNON OOC, Division o
11015UNON Business Contin
11016UNON chief BFMS
11025UNON HR System Suppo
11026UNON Staff Administr
11027UNON Recruitment & P
11028UNON Chief SSS
11029UNON Facility Manage
Business Area
UNHABITAT Executive Direction &
Manageme
UNHABITAT New York Office
UNHABITAT Operations Division
UNON OOC, Division of Administrative Ser
UNON Business Continuity
UNON Office of the chief BFMS
UNON HR System Support Unit
UNON Staff Administration Section
UNON Recruitment & Planning Section
UNON Office of the chief SSS
11030UNON Building Manage
11031Alterations Nairobi
11032Major Maintenan Nair
11033SS Alteration Nairob
11034UNON Commercial Oper
11035UNON Property Manage
11036UNON Travel, Shippin
11037UNON Mail, Pouch & A
11044EOSG Nairobi Office
11045DPA Nairobi Office S
11046OAJ Nairobi Office
UNON Facility Management & Transportatio
UNON Building Management and Transport
U
Alterations & Improvements Nairobi
Major Maintenance Nairobi
Security and Safety Related Alteration a
UNON Commercial Operations Unit
UNON Property Management Unit
UNON Travel, Shipping & Visa Unit
UNON Mail, Pouch & Archives Unit
UNON Office of Director-General, UNON
UNON Strengthening UN's Conflict Prevent
OAJ Office of Administration of Justice
11055DGACM Nairobi Inform
11059DGACM Nairobi Interp
11083STP Nairobi UNIC
11084STP Nairobi Visitors
11085OIOS Nairobi Interna
DGACM Nairobi Information Technology Uni
DGACM Nairobi Interpretation Section
STP Nairobi UNIC
STP Nairobi Visitors' Service Nairobi
OIOS Nairobi Internal Audit, Nairobi
Functional Area
Profit Center
Some examples of Cluster 3
Cost/Fund Centers
Cost Centers can be viewed
using Tcode KS03.
Internal Order can be viewed
using Tcode KO03.
Use Tcode CJ13 to view WBSE.
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Business Area
Cost/Funds
Center
Business Area
Functional Area
Profit Center
A Business Area is a classification of UN entities operating in Umoja. Examples of Business
Areas include:
Peacekeeping Missions (P series); Special Political Missions (M series); UN Secretariat (S
series); Funds and Programs (F series).
Business Area is mandatory in every financial transaction executed in Umoja. Business Area
can be derived from the Cost Center on postings that have an income statement line.
Business Area must be entered manually when postings have no income statement lines.
Business area facilitates reports on each mission / office.
Example: The Business Area for UNHQ is S100; HQ Treasury S101; UNON S300; OCHA field
offices S200; UNHABITAT F200; UNEP F300; UNIFIL P003; UNTSO M001.
Note: A validation rule exists to verify that the combination of Fund and Business Area is permitted on balance
sheet lines (since there is no derivation from the Cost Center). When an invalid combination is used, the user
receives an error message and system corrects the combination.
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Functional Area
Chart of
Accounts
Business Area
Functional Area
Profit Center
A Functional Area provides a programmatic view of the UN as well as a budgetary view by
Budget Section (NPK) or Component (PK); it classifies revenues and expenditures of the
organization by Component. The Cost Center master record indicates the corresponding
Functional Area related and FM derive refers to the Cost Center to derive the Functional Area.
Functional Area groups are used to regroup individual Functional Areas into the Programme
View and the Budget View.
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Functional Area
Chart of
Accounts
Business Area
Functional Area
Profit Center
Some examples of Functional Areas for Cluster 3
UNHABITAT Exe Dir &
UNON OOC, Division o
UNON HR System Suppo
UNON Recruitment & P
Alterations Nairobi
EOSG Nairobi Office
DPA Nairobi Office S
OAJ Nairobi Office
DGACM Nairobi Inform
DGACM Nairobi Interp
STP Nairobi Visitors
OIOS Nairobi Interna
UNON Recreation Cent
UNEP Office Operatio
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17AA0001
29AA0001
29AD0002
29AD0004
33AD0001
13AA0001
15AC0001
13AF0002
14AD0001
14AD0002
93AD0001
30AD0001
29AD0004
31AD0001
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Profit Center
Chart of
Accounts
Business Area
Functional Area
Profit Center
A Profit Center is a business function in Umoja. It represents an attribute to cost objects,
such as cost center, internal order and WBSE, that allows reporting of costs by a business
function. In areas with revenue producing activities, the profit center represents a
product/service line.
For example, a report of the profit center “Finance” allows the user to selectively view all cost
centers at the UN that are categorized as a “Finance” cost center. This provides the user with
another way to view information.
Profit Center can be viewed using Tcode KCH3.
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Profit Center
Chart of
Accounts
Business Area
Functional Area
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Profit Center
54
Profit Center
Chart of
Accounts
Business Area
Functional Area
Profit Center
Profit Center Example:
A report of the profit center “Finance” allows the user to selectively view all cost centers at
the UN that are categorized as a “Finance” cost center. This provides the user with another
way to view information.
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Learning Checkpoint 1
Which of the following is an element that controls the entry and processing of line
items?
Select the correct option.
A.
B.
C.
D.
Account group
Special GL Indicator
Posting keys
Document types
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Learning Checkpoint 1
Which of the following is an element that controls the entry and processing of line
items?
Select the correct option.
A.
B.
C.
D.
Account group
Special GL Indicator
Posting keys
Document types
Option C is the correct answer. The posting key
controls the entry and processing of line items in a
General Ledger account.
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Learning Checkpoint 2
An AP or AR invoice appears in a different GL Account as opposed to the mapped GL
Account when a _________________ is inserted into the transaction.
Fill in the blank with the correct option.
A.
B.
C.
D.
Account group
Special GL Indicator
Posting keys
Document types
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Learning Checkpoint 2
An AP or AR invoice appears in a different GL Account as opposed to the mapped GL
Account when a _________________ is inserted into the transaction.
Fill in the blank with the correct option.
A.
B.
C.
D.
Account group
Special GL Indicator
Posting keys
Document types
Option B is the correct answer. When a Special GL
Indicator is inserted into a transaction, the
corresponding GL entry appears in a different GL
Account as opposed to the mapped GL Account.
This facilitates proper reporting at the year-end.
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Module 2 Summary
The key points covered in this module are listed below:
• The chart of accounts is a catalogue of all General Ledger accounts available in an
accounting environment
• An account group is a summary of accounts that is based on the criteria that affect
how master records are created
• A Special GL Indicator is inserted into an AP or AR transaction and causes the
corresponding posting to appears in a different GL Account as opposed to the
mapped GL Account
• The posting key controls the entry and processing of line items in a General Ledger
account
• A Funds Center is an organizational unit that controls a budget; every Funds Center
links to a Cost Center
• A Business Area is a classification of UN entities operating
in Umoja
• A Functional Area classifies revenues and expenditures of
the organization by Programme or Budget View
• A Profit Center represents an attribute to cost objects,
such as cost center, internal order and WBSE, that allows
reporting of costs by a business function
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Agenda
Course Introduction
Module 1: Introduction to Umoja General Ledger
Module 2: General Ledger Master Data
Module 3: General Ledger Processes
Module 4: General Ledger Reporting
Course Summary
Course Assessment
Course Survey
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Module 3 Objectives
After completing this module, you will be able to:
• Identify the Umoja processes within the General Ledger process area
• Identify how each process integrates with other General Ledger processes as
well as processes within other Umoja process areas
• Explain how General Ledger documents are processed in Umoja
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General Ledger Document Processing
The General Ledger process walks through the steps followed to process General Ledger
documents from the following four originating sources:
Umoja Interface
Processes data from legacy system
such as Progen
Document Upload
Processes specific journal
entries that has multiple line
items
Manual Entry
Processes manual journal entries
such as accrual, recurring and
reversal of posted documents.
Clearing
Clear Open Item Managed
GL Accounts
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Umoja Interface Process
The Umoja Interface process is automated and does not require any additional action
from the user.
The process followed to import data from interfaced UN systems and process that data
in Umoja is outlined below:
Review Accounting
Details of Legacy
System
Initiate
Interface
Processing
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Post
Document
64
Document Upload Process
The General Ledger Document process is executed automatically via a journal voucher
excel template.
The process followed to automatically upload a General Ledger document via a journal
voucher upload and to process a one-time manual entry is outlined below:
Review
Accounting
Details
Complete GL
Excel Template
Upload GL
Document in
Workflow
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Post
Document
Manual Entry Process
The Manual Entry process is used to create journal entries in Umoja. However, the
process differs depending on the type of transaction executed. A few examples of
manual journal documents are accrual entries, reversal entries and recurring entries.
The process followed to execute a manual entry in Umoja is outlined below:
Enter appropriate
transaction
code
Enter Document
Details
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Post Document
66
Manual Entry Process
To manually enter a transaction into the General Ledger, the appropriate t-code must be
entered in Umoja; t-code selection is based on the type of GL entry being added.
The T-codes used for manual G/L entry include:
One Time Entry
FV50 (park)
Accrual Entry
FBS1 (post)
(Reversal executed as part of
month-end process)
Reversal Entry
FB08
Recurring Entry
FBD1 (create)
(Posted as part of month-end
process)
Each t-code will take you to a different screen associated with the type of GL record
being entered. Let’s take a closer look at the process followed for each type of GL entry.
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Manual Entry Process: One-Time Entry
Access the Park
GL Document
Page
Enter data for onetime entry
Post Document
In this example, an expense is being reclassified from one G/L account (74101030 – Electrical
maintenance) to another G/L account (74105010 – Alteration to Premises).
Step 1: Park G/L Account Document screen to
manually add the one-time G/L entry.
Enter FV50 in the Command Field
a•
Click the Enter Icon
b•
b
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a
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Manual Entry Process: One-Time Entry
Access the Park GL
Document Page
Enter data for
one-time entry
Post Document
The Park GL Document: Company Code 1000
screen appears. Top portion is called Header.
Step 3: Enter the appropriate data in the fields
located in the Header section of the screen.
•c Enter the date listed on the supporting
document
•d Enter the date the entry should post to the
GL
•e Enter the reference printed on the
supporting document
• f Enter an entry description
•g
Enter the correct currency of the
transaction
g
c
d
e
f
Note: Document type ‘SA’ GL
document is system default.
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Manual Entry Process: One-Time Entry
Access the Park GL
Document Page
Enter data for
one-time entry
Post Document
Lower portion of the screen is called Line Items.
Step 4: Enter the appropriate data for each GL entry in the corresponding column fields.
The following fields must be entered without which system will not accept the entry.
GL Account*
D/C (Debit/Credit)*
Amount*
Fund*
Business Area*
Cost Center*
Grant*
Step 5: After completing the data entry, hit enter and Umoja will derive other coding
block elements such as Functional Area, Segment.
*Required field
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Manual Entry Process: One-Time Entry
Access the Park GL
Document Page
Enter data for onetime entry
Post Document
The status of the GL document will change based on the outcome of the data entry.
Status prior to
Validation
Status after
Validation
Error
No Error
In our example the document has no error.
In case the status is shows Error,
Step 6: Review the entry for accuracy; update any data that has been identified as incorrect.
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Manual Entry Process: One-Time Entry
Access the Park GL
Document Page
Step 7: Click the Simulate
Enter data for onetime entry
Post Document
button.
The Document shows Entry View, the Header information, Amount and GL accounts with Posting Keys.
No other information is seen.
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Manual Entry Process: One-Time Entry
Access the Park GL
Document Page
Enter data for onetime entry
Post Document
Step 8: Click on Document in the navigation bar and select Simulate in General Ledger.
The entry appears as it will post in the General Ledger and shows all information.
Review the information for correctness.
Step 9: Click the Save as Completed
button.
Umoja will create a document number and route it to Approving Officer through Workflow.
Umoja has Park option selecting which Umoja will keep the document with the User for completion later.
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Review document in Workflow
•
•
Once the document is in workflow, it can not be amended till the time Approving
Officer has either approved or rejected it.
However the parked document can be viewed using Tcode FB03. To see which
approving officer can approve the document, select Workflow Overview.
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Review document in Workflow
In the pop up window, click on Information in the ‘GL Document Approving Agent line’
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Review document in Workflow
•
Pop up window will show the names of the Approving Officers who can approve the
document. The document will appear in their Workflow inbox.
Screenshot shows X against Vkapoor as document was created with
his Id. User can not approve his/her created document.
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Approving document in Workflow
•
The Approving Officer can approve the document through Workflow inbox. Enter
Tcode SBWP or click on
In the Inbox, select Grouped according to task, then GL Document – Approving
Officer (highlighted in screen shot)
To approve the document, double click on document number above.
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Approving document in Workflow
•
In case you want to first see the document before approving, click on Display Parked
Doc in the lower half of the screen.
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Approving document in Workflow
•
Once the approver is ready to post another screen pops us with three options,
Approve, Reject and Cancel.
Reject option requires reason for rejection. Cancel option closes the
window but the document is locked by the Approving Officer and other
Approving Officers can not take any action till the time the document is
Replaced in Umoja.
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Approving document in Workflow
•
To replace the document, Select Cancel, in the Workflow inbox, click on Replace
icon. This action will put the document back in workflow and other Approving
Officers can see and take action on it.
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Manual Entry Process: Reversal of a Posted Entry
If a Journal Voucher was posted erroneously, it can be reversed using the FB08 transaction Reverse
Document.
However, only the Financial Accounting Senior User has the access to execute this transaction. It should
be executed after thorough review of the invoice and circumstances requiring reversal. The reversal and
original documents should then be amended and text inserted for audit trail.
1•
Invoice Document to be reversed
•2
Reversal Reason:
•
Select 01 to reverse the invoice in the same period as
originally posted (January document reversal with
January posting date). This will work only if the
original posting period is open.
•
Select 02 to post document in the currently open
period. E.g. document was posted in January which
is closed; its reversal and posting in April is achieved
through 02 option.
3•
Posting Date: Select a posting date, if required; as
default system takes current date as posting date.
•
Click on Display before reversal icon to see and
confirm original document you are about to reverse.
•
Click Save and reversal is posted.
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2
3
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Document Upload Process
The General Ledger Document process is executed automatically via a journal voucher
excel template.
The process followed to automatically upload a General Ledger document via a journal
voucher upload and to process a one-time manual entry is outlined below:
Review
Accounting
Details
Complete GL
Excel Template
Upload GL
Document in
Workflow
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Post
Document
82
GL Document upload
Umoja brings in the functionality to upload General Leger documents through Excel
spreadsheet. The upload does the same function as FV50.
• The Umoja Tcode is ZGLDOCLOAD
• Currently available Version 2 allows users to create the individual documents i.e.
each debit has a corresponding credit; multiple documents can be uploaded and
each will have three lines. Since data entry is considerable, this option should be
used sparingly.
• Currently the Recurring entry is not configured for document upload.
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GL Document upload
Shown here is the Version 2 Excel file.
•11 The area in yellow is the field information in the same order as FV50
•2 The data fields are of three lines, one H and two L. H signifies the header part of
FV50 (Document and posting dates, document type, currency, and Text)
•3 Line 1 input is the posting key, GL account, amount, Fund, Business Area and
Grant, Earmarked fund/line number.
•4 Line 2 input fields are GL account, Fund, Business Area, Cost Center, Grant and
Earmarked fund/Line number.
1
2
3
4
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GL document upload
2
3
4
After completing the data fields, click on GL Data icon
.
Macro will create and save a text file. Note the location of text file.
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GL document upload
•
1•
2•
•
•
3•
4•
Enter tcode ZGLDOCLOAD
In the File Path, select the location.
Check the Test mode and Execute.
System will simulate the documents and point out errors.
If required, fix the errors and execute in Test mode till there are no errors.
Selecting ‘Save as Completed’ will route the documents to Approving Officer.
Selecting ‘Parked’ will park the documents for any other action.
2
4
3
1
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Manual Entry Process: Accruals
Gather
Accounting
Data
Approve
Accounting
Data
Access the
Accrual
Entry Page
Enter data for
Accrual
Post
Document
IPSAS requires that all expenses are accounted for in the year they are incurred. Normally the charges
for utilities are received late, making compliance with this IPSAS requirement challenging. Accruals serve
as a solution to this problem as they allow pending expenses to be posted in the year they are incurred
and then reversed once the charges are received in the next year.
In the following slides we will cover the data entry and posting of an Accrual. The reversal date is
specified when the Accrual is created; however the actual reversal takes place during month-end
closing. In the following slides we have captured the posting and reversal dates for May to illustrate the
process, however in practice the dates will be 30 June / 31 December posting date and 1 July / 1 January
respectively as reversal dates.
Step 1: Access the Accrual Entry screen
Enter FBS1 in the Command field
a•
b•
Click the Enter icon
a
b
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Manual Entry Process: Accruals
Gather
Accounting
Data
Approve
Accounting
Data
Access the
Accrual
Entry Page
Enter data for
Accrual
Post
Document
The Accrual Entry screen appears. This screen contains three key sections.
Header Section:
Contains information that
applies to all line items in
the Accrual
1
Inverse Posting Section:
Every Accrual has a
corresponding reversal;
This section contains the
reversal reason and date
2
Line Item Section:
This section contains
account information for
each line item included in
the accrual
3
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Manual Entry Process: Accruals
Gather
Accounting
Data
Approve
Accounting
Data
Access the
Accrual
Entry Page
Enter data for
Accrual
Post
Document
An accrual can be entered using one of two methods in Umoja:
Manual Process
Individual entries are added using the Line Item
Section of the accrual entry screen
The user progresses from one page to another by
clicking the Enter icon.
Bulk Data Entry Process
Multiple entries are entered at the same time using
the Bulk entry screen. This screen is accessed by
executing the following steps:
• Leaving the Line Item section of the Accrual
entry screen blank
• Clicking the
button once sections 1 and
2 of the Accrual entry screen
have been completed.
• Data entry does not have
Fund and Grant fields and
will be inserted manually in
each line.
Let’s review the process followed to manually create an accrual entry in Umoja.
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Manual Entry Process: Accruals
Gather
Accounting
Data
Approve
Accounting
Data
Access the
Accrual Entry
Page
Enter data
for Accrual
Post
Document
Step 2: Enter all required data in the Header section of the Accrual Entry screen.
•a Document date
•b Type (always SZ for accruals)
•c Posting date
•d Currency/Rate
b
a
•e Reference
d
c
•f Doc. Header Text
e
f
In this example, the Accrual is created for electricity charges.
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90
Manual Entry Process: Accruals
Gather
Accounting
Data
Approve
Accounting
Data
Access the
Accrual Entry
Page
Enter data
for Accrual
Post
Document
Step 3: Enter all required data in the Inverse Posting section of the Accrual Entry screen.
•g Reversal Reason (for accruals, the reversal reason will always be 5)
•h Reversal date
g
h
Step 4: Enter all required data in the Posting section of the Accrual Entry screen.
i• Posting Key
i
j
j• Account Number
j
Step 5: Click the Enter icon
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Manual Entry Process: Accruals
Gather
Accounting
Data
Approve
Accounting
Data
Access the
Accrual Entry
Page
Enter data
for Accrual
Post
Document
The Enter Accrual Doc. Add G/L account
item screen appears. The G/L Account
and Company Code automatically
populate at the top of the screen.
Step 6: Enter the required information
k
for Item 1 (added on the previous
screen)
l
k• Amount
m
l• Business Area
m• Cost Center
n• Click on
n
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Manual Entry Process: Accruals
Gather
Accounting
Data
Approve
Accounting
Data
Access the
Accrual Entry
Page
Enter data
for Accrual
Post
Document
Step 7: In the pop up window, input
•o
•p
Fund
Grant
Step 8: Click the Enter icon.
o
p
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Manual Entry Process: Accruals
Gather
Accounting
Data
Approve
Accounting
Data
Access the
Accrual Entry
Page
Enter data
for Accrual
Post
Document
Step 8: Add Posting Key and Accrued
Expenses account for next line
item
Step 9: Click the Enter icon.
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Manual Entry Process: Accruals
Gather
Accounting
Data
Approve
Accounting
Data
Access the
Accrual Entry
Page
Enter data
for Accrual
Post
Document
Step 10: Enter Amount, Fund and
Grant.
Since the Accrued Expenses is Balance
Sheet account, Cost Center is not
required.
Step 11: If further lines are required,
repeat Steps 4 through 10.
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Manual Entry Process: Accruals
Gather
Accounting
Data
Approve
Accounting
Data
Access the
Accrual Entry
Page
Enter data for
Accrual
Post
Document
Step 12: Once all entries have been entered, select the documents tab of the navigation bar and click the
Simulate option.
Note: Once the accrual has been simulated, the user
will have the option to simulate the accrual in General
Ledger.
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Manual Entry Process: Accruals
Gather
Accounting
Data
Approve
Accounting
Data
Access the
Accrual Entry
Page
Enter data for
Accrual
Post
Document
The Accrual Document Display Overview page appears.
Post the document. Accrual entry does not go through workflow and is posted by the Senior
Accounting User.
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Manual Entry Process: Recurring Entry
Create the
Recurring Entry
Post the Recurring
Entry
A recurring entry is a type of business transaction that is repeated frequently, often at fixed
intervals. At the UN, for example, a recurring entry could be used to pay monthly payments
for Appendix D or to record other charges.
The process followed to create a recurring entry is comprised of 2 key steps:
1. Create: First, the entry itself must be created and saved. The saved template will be
used post the information on a recurrent basis without the need to manually re-enter
the data into Umoja.
2. Post: Once the template has been created and saved, the posting will be executed as a
normal part of month end close for all recurring entries created in the system.
Let’s walk through the process followed to create a recurring entry in Umoja.
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Manual Entry Process: Recurring Entry
Create the
Recurring Entry
Post the Recurring
Entry
The process begins once the user has
logged into Umoja.
Step 1: Access the Enter Recurring Entry
screen:
Enter FBD1 in the Command field
a•
b•
Click the Enter icon
a
b
For illustration purpose, we will set up a
recurring entry debiting GL 74101010 and
credit 74101020.
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Manual Entry Process: Recurring Entry
Create the
Recurring Entry
Post the Recurring
Entry
Step 2: In the Recurring
entry screen, input
•c Firsts run on – denotes
when the transaction
will be executed for first
time
•d Last run on – date after
which transaction
should not be executed
e• Interval in months –
Frequency of
transaction
f• Run date – which date
of the month document
should post
e
c
d
e
f
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Manual Entry Process: Recurring Entry
Create the
Recurring Entry
Step 3: In the Document header
information, input
g
•g Document Type – SA
i
•h Currency
j
•i Reference
•j Document Header Text
k
In First line item, enter
•k Appropriate Posting Key
40 for debit
l• Account Number
Post the Recurring
Entry
h
l
Note: Use vendor account in (I) to set up
recurring payments for Appendix D; Document
type will KE (for EMF).
Step 4: Click the Enter icon
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Manual Entry Process: Recurring Entry
Create the
Recurring Entry
Post the Recurring
Entry
The Enter Recurring Entry screen appears.
Step 5: Enter the data required for the
recurring entry in the appropriate fields:
•m Amount
•n Tax code (if required)
•o Business Area
•p Cost Center
•q Text
m
n
o
p
Step 6: Click on
q
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Manual Entry Process: Recurring Entry
Post the Recurring
Entry
Create the
Recurring Entry
In the Coding block window,
enter
•r Fund
s•
Grant
t•
Earmarked Fund and line
(if applicable)
Hit Enter. To go back to
previous screen
r
t
s
t
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Manual Entry Process: Recurring Entry
Create the
Recurring Entry
Post the Recurring
Entry
For Second line of Recurring
Entry, input
•u Posting key (50 for credit)
•v GL account
Hit Enter to navigate to Item 2.
Note: For Vendor payment,
input vendor account.
u
v
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Manual Entry Process: Recurring Entry
Create the
Recurring Entry
Post the Recurring
Entry
Enter the data for credit side (repeat of steps ‘m’
through ‘t’ in previous three slides.
• Input Amount
• Business Area
• Cost Center
• Text
• Click on
• In the Coding block window, enter
• Fund
• Grant
• Earmarked fund (if required)
 Simulate option does not exist.
 Post the document.
 The Recurring entry will be posted as part of
Month End Process.
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Balancing FI Dimensions Through Document Splitting
UN operations require that the cash is managed at fund level. Up to now this was
achieved by moving funds between bank accounts maintained for each fund. Umoja
introduces Document Splitting through which the receivable/payables between funds
are adjusted automatically.
Document splitting achieves this balance by automatically generating additional line
items for transactions that have more than one of the dimensions.
There are four splitting dimensions for Umoja as shown in the diagram below:
Fund
Business
Area
Grant
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Intermission / OAH settlement in Umoja
Under current methodology, IOB/IOV mechanism is used to settle the charges between
missions/OAHs and different funds. The current process is illustrated in the example below:
The sending mission
(UNFICYP) issues a debit
advice and sets up a
receivable in the name of the
receiving mission (UNIFIL).
On receipt of debit advice,
UNIFIL records the
communication charges and
sets up a payable in the name
UNFICYP. UNIFIL then makes a
payment to settle the payable.
On receipt of cash in its bank,
UNFICYP clears the
receivable.
Umoja’s 'Document Splitting' functionality eliminates the need for missions to create multiple
entries while adjusting cash in their respective funds.
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Document Splitting in Umoja
The sending mission
(UNFICYP) issues a debit
advice and sets up a
receivable in the name of the
receiving mission (UNIFIL).
On receipt of debit advice,
UNIFIL records the
communication charges and
sets up a payable in the name
UNFICYP. UNIFIL then makes a
payment to settle the payable.
On receipt of cash in its bank,
UNFICYP clears the
receivable.
In Umoja, UNFICYP will be able to directly charge UNIFIL fund commitment (obligation) for
communication charges. Simultaneously, the Equity in Pool for UNIFIL is reduced while the
Equity in Pool for UNFICYP is increased. Through document splitting, the sending mission has
completed task with just one entry. Before Umoja the same task could only be completed by
creating multiple entries across two missions.
Document splitting also applies when one mission pays a vendor while charging the expense
to two missions. For example when UNIFIL pays a vendor for charges incurred by both UNIFIL
and UNSCOL, the vendor line item is split to match the two expense lines for UNIFIL and
UNSCOL. When payment is made to the vendor, the Equity in Pool is reduced for UNIFIL and
UNSCOL for the respective amounts.
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Document Splitting: Example 1
Miguel Mar CHACO, a global security contractor for the UN, submits an invoice for
$1,000 in services. The contractor’s services were used by two separate missions; as a
result the expense must be charged to each mission for the following amounts:
• UNIFIL: $500
• UNAMID: $500
Let’s take a look at how this payable is settled once it is entered in Umoja.
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Document Splitting: Example 1
The Data Entry Document View shows how the bill was settled. It displays the total amount
invoiced by the contractor from a specific account. This line item is identified as an invoice
by the posting key (31=invoice)
The document entry view shows the amount charged to each mission’s fund.
$500 of the total was paid out of UNIFIL’s fund (20OLA)
$500 of the total was paid out of UNAMID’s fund (20SKB)
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Document Splitting: Example 1
The General Ledger View shows how the payable was documented and balanced in the
General Ledger AP Reconciliation Account:
• One vendor line is split into two, one for UNIFIL (20OLA) and another for UNAMID
(20SKB).
• At time of payment, the cash balance in each fund will be reduced.
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Document Splitting: Example 2
From the $500 charged to UNIFIL, it is noted that $250 should be charged to UNFICYP.
The entry view shows two lines, credit and debit to same GL but with different fund.
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Document Splitting: Example 2
The General Ledger view of this entry shows a more detailed picture of the activity
conducted within the General Ledger.
In this view, in addition to the two expense entries, cash pool entries are created by Umoja
reducing the cash pool balance of UNFICYP (20CUA) and increasing the balance in UNIFIL
(20OLA).
As a result the cash settlement has taken place without the physical movement of funds
between bank accounts.
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Learning Checkpoint 1
Which of the following processes executes the data imported from Progen?
Select the correct option.
A.
B.
C.
D.
E.
Umoja Interface
Automatic Upload
Manual Entry
Business Consolidation
Business Elimination
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Learning Checkpoint 1
Which of the following processes executes the data imported from Progen?
Select the correct option.
A.
B.
C.
D.
E.
Umoja Interface
Automatic Upload
Manual Entry
Business Consolidation
Business Elimination
Option A is the correct answer. The Umoja
Interface process executes the data imported from
Progen.
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Learning Checkpoint 2
Journal vouchers, created manually, are submitted to workflow but are not
_______________ automatically by workflow.
Fill in the blank with the correct option.
A.
B.
C.
D.
Consolidated
Eliminated
Verified
Posted
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Learning Checkpoint 2
Journal vouchers, created manually, are submitted to workflow but are not
_______________ automatically by workflow.
Fill in the blank with the correct option.
A.
B.
C.
D.
Consolidated
Eliminated
Verified
Posted
Option D is the correct answer. Journal vouchers,
created manually, are submitted to Workflow but
are not posted automatically by Workflow. These
documents must be approved by an Approving
Officer within Workflow in order to be posted.
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Simulation Activities
Throughout this training, users will have the opportunity to
conduct activities in the form of simulations. Simulations
are interactive “recordings” of the Umoja system used to
help facilitate a hands-on learning experience. The
simulation links are provided on the corresponding activity
slides.
Users can access simulations in three different modes:
• Show me: Users view a video of an entire transaction
being conducted
• Let’s do it together: Users will be prompted to input
data at key points during the transaction
(recommended)
• Try it: Users can complete an entire transaction on
their own, with no additional instructions provided
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Activity 1
Transaction Name: Create and Park GL Entry
Transaction Code: FV50
Link to the uPerform simulation:
http://unsapuperform.umoja.un.org/gm/folder1.11.2923?originalContext=1.11.2622
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Activity 2
Transaction Name: Post an Accrual Entry
Transaction Code: FBS1
Link to the uPerform simulation:
http://unsapuperform.umoja.un.org/gm/folder1.11.2228?originalContext=1.11.2370
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Activity 3
Transaction Name: Reverse an Entry
Transaction Code: FB08
Link to the uPerform simulation:
http://unsapuperform.umoja.un.org/gm/folder1.11.2212?originalContext=1.11.2370
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Activity 4
Transaction Name: Enter a Recurring Entry
Transaction Code: FBD1
Link to the uPerform simulation:
http://unsapuperform.umoja.un.org/gm/folder1.11.2224?originalContext=1.11.2370
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Module 3 Summary
The key points covered in this module are listed below:
• The General Ledger documents are processed according to their originating
sources: Umoja interface, automatic upload or manual entry
• The Umoja interface processing of General Ledger documents is automated and
does not require any additional action from the user
• The automatic upload processing of the General Ledger documents is executed
automatically via a journal voucher excel template
• The manual entry processing of the General Ledger documents is executed in
Umoja; however, the process differs depending on the type of transaction
executed
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Agenda
Course Introduction
Module 1: Introduction to Umoja General Ledger
Module 2: General Ledger Master Data
Module 3: General Ledger Processes
Module 4: General Ledger Reporting
Course Summary
Course Assessment
Course Survey
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Module 4 Objectives
After completing this module, you will be able to:
• Explain the purpose of each General Ledger Report
• Explain the relevance of the fields listed in each report
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Reports
The reports used across the General Ledger processes are:
GL Account Line Item Report
GL Detail Journal Listing Entry
GL Trial Balance Report
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Account Line Item Report
T-code: ZFAGLL03
This is custom report
created for UN and
brings up normally
used fields on screen.
Other fields can be
added using ‘Custom
Selections (Ctrl+F1)
Data Required
GL Account Number
Company Code
Business Area, Fund, etc.
Note: Use 0L for Regular Budget/Trust funds and NL for Peacekeeping
funds.
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Account Line Item Report
•
Click on ‘Entry View’
to bring up ‘Type’
view where you can
select Normal
(posted), Noted and
Parked documents
• Select Open, Cleared
or All items and ‘Key
date’.
• Click Execute
to run the report.
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Account Line Item Report
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Detail Journal Listing Entry Report
This report brings up all Journal Documents posted to a
General Ledger account. The report Tcode is
ZGL_JOURNAL_ENTRY. Report also gives option to run
report with only parked items for control purposes.
Report gives option to see Journal Entry for a particular
document. Other options are Fund, Grant, Cost Center, GL
Account, Approver ID and User ID, sponsored program, etc.
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Trial Balance Report
The Trial Balance Report displays financial
data for all UN accounts contained in the
General Ledger
T-code: ZGLTRIALBAL
Selection Criteria
Company Code
Business Area
Fund
Grant
Segment
GL Account
Fiscal Year
Posting Period
Ledger
Currency
Additional Selection Criteria
Cost Center
WBS Elements
Internal Order
Functional Area
Cost Element
Note: The 0L ledger has posting period
from January to December while the NL
ledger has posting period from July to
June. To run the May 2014 report,
choose period 05 in 0L ledger and
period 11 in NL ledger.
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Trial Balance Report
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Activity 1
Transaction Name: GL Account Line Item Report
Transaction Code: ZFAGLL03
Link to the uPerform simulation:
http://unsapuperform.umoja.un.org/gm/folder1.11.2208?originalContext=1.11.2370
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Agenda
Course Introduction
Module 1: Introduction to Umoja General Ledger
Module 2: General Ledger Master Data
Module 3: General Ledger Processes
Module 4: General Ledger Reporting
Course Summary
Course Assessment
Course Survey
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Course Summary
The key points covered in this course are:
• General ledger is the central accounting record for Umoja
• A consolidated list of all Umoja General Ledger accounts housed in Umoja is stored
in the system’s Chart of Accounts
• General ledger entries are entered into Umoja through one of the three inputs:
Umoja interface, manual entry or document upload
• Key General Ledger data elements include the chart of accounts, account groups,
special GL indicators, posting keys, funds centers, business area, functional area
and profit center
• The General Ledger documents are processed according to their originating
sources
• Reclassifications, document splitting, accruals, one-time
reversals, recurring entries and the clearing of open GL items
are all executed in the General Ledger; accrual reversals and
the posting of recurring entries is conducted during monthend closing
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Agenda
Course Introduction
Module 1: Introduction to Umoja General Ledger
Module 2: General Ledger Master Data
Module 3: General Ledger Processes
Module 4: General Ledger Reporting
Course Summary
Course Assessment
Course Survey
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Course Assessment
Now that you have completed all the modules in this course, you can test your
knowledge by completing the Course Assessment.
To receive credit for completing this course, you must pass this assessment with a
minimum score of 90%.
To complete the assessment you must return to the Learning Management System:
1. Log into Inspira
2. Navigate to Main Menu -> Self-Service -> Learning -> My Learning
3. Search for the name of the course under the My Learning Activities section
4. Click the Start link of the course assessment
5. Click the Submit button once you have completed the assessment
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Agenda
Course Introduction
Module 1: Introduction to Umoja General Ledger
Module 2: General Ledger Master Data
Module 3: General Ledger Processes
Module 4: General Ledger Reporting
Course Summary
Course Assessment
Course Survey
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Course Survey
Your feedback is important to the continuous improvement of our training program.
Please complete the evaluation for this course using the following steps:
1. Log into Inspira
2. Navigate to Main Menu -> Self-Service -> Learning -> My Learning
3. Search for the name of the course under the My Learning Activities section
4. Click the Start link of the course survey
5. Click the Submit button once you have completed the course survey
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Congratulations! You have successfully completed the
Umoja General Ledger Process course.
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