Account Assignment and Booking

The transactions in treasury and cash management cause postings that have to be mapped in every company as part of proper accounting. This is almost always done centrally, but sometimes also at several locations, using different financial accounting systems or ERP versions and sometimes also according to various accounting standards.

 

In order to automatically post the financial cash flows, valuations, interest accruals and deferrals, a rule-based mapping is set up for the respective business transactions to the appropriate general ledger accounts. The signal for posting is usually the appearance of the turnover on the bank account statements, as this officially confirms the payment flow on a certain date. However, it is also possible to make an advance booking directly after a transaction or turnover has been entered in the treasury system.

Trinity TMS Functions at a Glance

  • Individual definition of account assignment and posting rules
  • Rule-based, automated creation of booking instructions
  • for one or more accounting systems (e.g. SAP, MS Dynamics, UNIT4)
  • for different accounting standards (e.g. IFRS, German GAAP)
  • Valuation adjustments according to the gross principle
  • Automated generation of
    • Booking instructions and/or
    • electronic bank statements (MT940)
  • Booking journal for checking and research
  • Audit trail and optional release function before handover for booking

Benefits

Time and Cost Savings

  • High time saving due to automatic booking process
  • Release of valuable resources through automated handling of routine processes

 

Process Optimisation

  • Error prevention through rule-based processing
  • High process safety

 

Maximum Transparency and Auditability:

  • Audit-proof accounting journal and traceable audit trail
  • Process flow with or without approval function

Best Practice

The savings potential through the automated posting of financial cash flows, interest accruals and deferrals and the reporting date-related valuation of financial transactions grows with the volume of business transactions. In this respect, this function is mainly used by larger, multi-nationally operating groups. These often have many financial transactions to manage, value and accrue.

 

In addition, there are payment flows from interest and redemption plans, exchange rate and interest rate hedging transactions, commissions from guarantees and sureties, but also from cash pool and netting activities as well as internal financing and investments that have to be reflected in the financial accounting.

 

Depending on the accounting standard, different valuation formulas and additional valuation adjustments may apply.

 

In not so large companies with many transactions, setting up automatic account allocation and posting can pay off because a small treasury team can experience a noticeable reduction in workload.

 

If the booking of business transactions is already based on electronic account information, Trinity TMS is able to generate SWIFT MT940 statements for intercompany accounts like a bank.

 

The automatic booking forms the conclusion of a process chain that begins with the creation of financial transactions or the triggering of cash flows and contributes to increasing the company's level of digitalisation.

Case Study

TMD Friction

Tags

Booking-interface, booking-logic, booking-record, account-assignment, hedge-accounting, valuation-adjustment, booking, posting, IFRS, GAAP

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