TBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
TBG1 - TBG5 - TBG6 - TBG12 Joint Meeting
Accounting Token Into
Invoice
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
Your Speaker
• Chair UN-TBG12 WG Accounting & Audit (former EWG-D14) since 1997
• Belgian e-Business consultant (UML, eb-XML, EDIFACT)• 30+ years IT expertise in accounting and administrative
organization domains• ICT Expert appointed by the United Nations Delegation of France• IT and accounting Expert appointed by « Conseil Superieur de
l’Ordre des Experts-Comptables » (France)• Founding member of Edificas• Conference guest speaker in Canada, Singapore,Turkey, United
Kingdom, Slovenia, France, the Netherlands, Luxemburg, etc.• Initiator or partner of EU funded projects such as EDI-AUDIT (FR),
EDIVAT (BE), TELER (NL, DE, S, FR, P)• Former IT technical adviser of the Belgian professional
organization OECCBB
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
Accounting Token Project Scope
In general, by each step of most e-Business scenarios, the economic value flow is tracked with entries into accounting books.
The scope for this project consists in building a normalized minimum set of data elements needed for bookkeeping, accounting and auditing practices.
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
Why Accounting Token ?
• Accounting is a back office task that is associated with, or that is crossing a number of steps in the course of many businesses;
• e-Message characterising an event in a business process is often a trigger for Accounting Classical Entry
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
What ? End-to-End solution
• Each activity is assigned to a responsible ‘actor’ that ensures its successful completion. The information used at each stage is contained to that which can actually be used and is necessary to perform the next step in the process (excerpt from EAN GCI) ;
• Plug vertical business processes into horizontal ones (i.a. accounting);
• Removal of missing link between core business and back office
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
How Accounting Token ?
• Discover which elements are needed to automate pulling (or pushing) classical accounting entry from a e-business message ?
• Confront business messages chain with accounting needs;
• TBG1 is among the most suitable e-Business chain for accounting to work with;
• Understand respective business process.
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
In Short
• Accounting token shall contain the fundamental set of
accounting elements to stick on current e-business documents
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
order delivery invoice statmnt accntbank remitt.
Accounting and e-business choreography
REPORTING
XB
RL
Common developments• Taxonomies• Chart of accounts IAS-IFRS
ENTRY
JOURNAL
LEDGER - AP - AR
TRIAL BALANCE
ANNUALACCOUNTS
FISCALRETURN
UN
-ED
IFA
CT
/ eb
XM
L
TB
G12
UN
-Cef
act
• SPECIF
ICATIO
NS
Events that trigger classical double accounting entry
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
Quotation Quotation
Purchase order
Contract
Contract
Basic information
Basic information
Langage d ’échange des filières acier
European Steel Exchange
Language
Scheduling Scheduling Ordering
Ordering Shipping
Shipping Invoicing
Invoicing Payment
Payment
Order status
Sales list
Traditional invoice
Self-billing invoice
ALL EVENTS MUST BE RECORDED INTO
ACCOUNTING ACCOUNTS
TBG1 Steel Industry Business model
TBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
Buyer - Seller
Both Need Accounting
However
Different Views
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
e-Invoicing
Invoice Line
Taxable Basis amountTax RateTax Allowance RateTax Amount
Amount (UnitPrice x Qty)AccountTax Account
Cost, budget, job, other analysisAccount(s)
Interface ApplicationGeneration
Accounting EnentriesAccounting
Tax Return Filing
Accounring entry
Interface Application to determine amountdebit-credit sense and positive or negative sign
Entry Message
(accounting) Account(accounting) Amount
Invoice Header
General AccountSecondary AccountTotal Invoice
Accounting entry
Interface Application to determine amountdebit-credit sense and positive or negative sign
(accounting) Account(accounting) Amount
Deb
it
Cre
dit
=
e-Invoice Toward e-Accounting
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
Despatched, received or consumed goods
Reconciliation
Check against price conditions of order or contract Check against received and accepted goods
Issue invoice
end
Invoice
Supplier Customer
Initiate the incorrect invoice process
Not ok
Ok
From shipping cycle
Receive invoice
At Seller/SupplierDebit Buyer Receivable Account
Credit Sales AccountCredit Due Tax Account(Credit Other Tax Account)
At Buyer/CustomerDebit Deductible Tax Account or/andDebit Not Deductible Tax Account(Debit Other Tax Account)
Credit Seller Payable Account
Invoicing Activity Diagram
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
cd Invoice Header
Invoice Header
+ Invoice Number: Identifier. Type+ Invoice Date Time: Date Time. Type+ Invoice Type Code: Code. Type [0..1]+ Copy Indicator: Indicator. Type [0..1]+ Invoice Global Unique Identifier: Identifier. Type [0..1]+ Invoice Language: Code. Type [0..1]+ Invoice Currency: Code. Type [0..1]+ Price Currency: Code. Type [0..1]+ Payment Currency: Code. Type [0..1]+ Alternative Payment Currency: Code. Content [0..1]+ Tax Point Date Time: Date Time. Type [0..1]+ Transport. Mode: Code. Type [0..1]+ Number Of Invoice Line: Numeric. Type [0..1]+ Total Invoice Line Amount: Amount. Type [0..1]+ Total Additional Amount : Amount. Type [0..1]+ Total Taxable Amount: Amount. Type [0..1]+ Total Tax Fee Amount: Amount. Type+ Total Invoice Amount: Amount. Type+ Transport Charge Amount: Amount. Type [0..1]+ Taxable Transport Charge Amount: Amount. Type [0..1]+ Insurance Charge Amount: Amount. Type [0..1]+ Invoice Note: Text. Type [0..*]
Document Reference. Details
+ Reference Number: Identifier. Type+ Reference Status: Code. Type [0..1]+ Reference URI: Identifier. Type [0..1]+ Reference Global Unique Identifer: Identifier. Type [0..1]+ Copy Indicator: Indicator. Type [0..1]+ Reference Date: Date Time. Type [0..1]+ Reference Item Number: Identifier. Type [0..1]+ Reference Number Item Status: Code. Type [0..1]
Delivery Terms
+ Delivery Terms Code: Code. Type [0..1]+ Delivery Terms: Text. Type [0..1]
Location. Details
+ Identification : Identifier. Type [0..1]+ Description: Text. Type [0..1]
Adjustment Details
+ Adjustment Reason: Code. Type+ Adjustment Amount: Amount. Type+ Adjustment Text: Text. Type [0..1]
Allowance Charge. Details
+ Charge Indicator: Indicator. Type+ Allowance Charge Identification: Code. Type+ Calculation Sequence Number: Numeric. Type+ Allowance Charge Percent: Numeric. Type [0..1]+ Allowance Charge Amount: Amount. Type [0..1]+ Allowance Charge Base Quantity: Quantity. Type [0..1]+ Prepaid Charge Levy Indicator: Indicator. Type [0..1]
Currency Exchange. Details
+ Source Currency: Code. Type+ Unit Base Source Currency: Numeric. Type [0..1]+ Target Currency: Code. Type+ Unit Base Target Currency: Numeric. Type [0..1]+ Exchange. Rate: Numeric. Type+ Exchange Date Time: Date Time. Type [0..1]
Financial Account. Details
+ IBAN Number: Identifier. Type [0..1]+ Account Holder Number: Identifier. Type [0..1]+ Account. Holder Name: Text. Type [0..1]+ Institution Branch Name: Text. Type [0..1]+ Institution Name: Text. Type [0..1]+ Bank Identifi ication Swift: Identifier. Type [0..1]+ Alternative Bank Identification: Identifier. Type [0..1]
Transport Means. Details
+ Transport Means Type Code: Code. Type [0..1]+ Transport Means Type Text: Text. Type [0..1]+ Transport Means Identifier: Identifier. Type [0..1]
Payment Instructions
+ Payment Condition Code: Code. Type [0..1]+ Payment Guarantee Code: Code. Type [0..1]+ Payment Means Code: Code. Type [0..1]
Payment Terms
+ Payment Terms Identification: Code. Type [0..1]+ Payment Terms Time Reference: Date Time. Type [0..1]+ Payment Terms Number Of Period: Numeric. Type [0..1]
Payment
+ Payment Amount: Amount. Type+ Payment Due Date: Date Time. Type+ Payment Discount Percent: Numeric. Type [0..1]
Party. Details
Period. Details
+ Start Date: Date Time. Type [0..1]+ End Date: Date Time. Type [0..1]
Invoice Header::Tax Fee Totals
+ Tax Fee Qualifier: Code. Type+ Tax Fee Category: Code. Type [0..1]+ Tax Fee Type: Code. Type [0..1]+ Tax Fee Rate: Numeric. Type [0..1]+ Taxable Amount: Amount. Type [0..1]+ Tax Amount: Amount. Type [0..1]
0..1
+Payment
0..1
+Proforma Invoice
0..1
+Letter Of Credit
0..1
+Import License
0..1
+Export License
0..1
+Goods Declaration
0..1
+EUR1 Document
0..1
+Way Bill
0..1
+Payment Currency Exchange
0..1
+Contract
0..1
+Invoice Currency Exchange
0..1
+Previous Invoice
0..*
0..1
0..1
0..1
+Delivery Terms Location
0..1
+Documentary Credit
0..1
+Despatch Advice
0..1
+Packing List
0..1
+Bill Of Lading
1
+Supplier
0..1
+Manufacturer
0..1
+Invoicee
0..1
+Invoice Issuer
0..1 +Tax Fee CurrencyExchange
0..1+Allowance Charge Currency Exchange
0..1
+Payee
0..1
+Consignor
0..*
1
+Customer
0..1
+VAT Representative
0..1
+Seller
0..*
0..1
0..1
0..1 +Invoice Period
0..* +Payee Financial Account
0..*
0..1
+Alternative Payment Currency Exchange
0..1
+Consigneecd Inv oice Header
Inv oice Header
+ Invoice Number: Identifier. Type+ Invoice Date Time: Date Time. Type+ Invoice Type Code: Code. Type [0..1]+ Copy Indicator: Indicator. Type [0..1]+ Invoice Global Unique Identifier: Identifier. Type [0..1]+ Invoice Language: Code. Type [0..1]+ Invoice Currency: Code. Type [0..1]+ Price Currency: Code. Type [0..1]+ Payment Currency: Code. Type [0..1]+ Alternative Payment Currency: Code. Content [0..1]+ Tax Point Date Time: Date Time. Type [0..1]+ Transport. Mode: Code. Type [0..1]+ Number Of Invoice Line: Numeric. Type [0..1]+ Total Invoice Line Amount: Amount. Type [0..1]+ Total Additional Amount : Amount. Type [0..1]+ Total Taxable Amount: Amount. Type [0..1]+ Total Tax Fee Amount: Amount. Type+ Total Invoice Amount: Amount. Type+ Transport Charge Amount: Amount. Type [0..1]+ Taxable Transport Charge Amount: Amount. Type [0..1]+ Insurance Charge Amount: Amount. Type [0..1]+ Invoice Note: Text. Type [0..*]
Document Reference. Details
+ Reference Number: Identifier. Type+ Reference Status: Code. Type [0..1]+ Reference URI: Identifier. Type [0..1]+ Reference Global Unique Identifer: Identifier. Type [0..1]+ Copy Indicator: Indicator. Type [0..1]+ Reference Date: Date Time. Type [0..1]+ Reference Item Number: Identifier. Type [0..1]+ Reference Number Item Status: Code. Type [0..1]
Deliv ery Terms
+ Delivery Terms Code: Code. Type [0..1]+ Delivery Terms: Text. Type [0..1]
Location. Details
+ Identification : Identifier. Type [0..1]+ Description: Text. Type [0..1]
Adjustment Details
+ Adjustment Reason: Code. Type+ Adjustment Amount: Amount. Type+ Adjustment Text: Text. Type [0..1]
Allowance Charge. Details
+ Charge Indicator: Indicator. Type+ Allowance Charge Identification: Code. Type+ Calculation Sequence Number: Numeric. Type+ Allowance Charge Percent: Numeric. Type [0..1]+ Allowance Charge Amount: Amount. Type [0..1]+ Allowance Charge Base Quantity: Quantity. Type [0..1]+ Prepaid Charge Levy Indicator: Indicator. Type [0..1]
Currency Exchange. Details
+ Source Currency: Code. Type+ Unit Base Source Currency: Numeric. Type [0..1]+ Target Currency: Code. Type+ Unit Base Target Currency: Numeric. Type [0..1]+ Exchange. Rate: Numeric. Type+ Exchange Date Time: Date Time. Type [0..1]
Financial Account. Details
+ IBAN Number: Identifier. Type [0..1]+ Account Holder Number: Identifier. Type [0..1]+ Account. Holder Name: Text. Type [0..1]+ Institution Branch Name: Text. Type [0..1]+ Institution Name: Text. Type [0..1]+ Bank Identifi ication Swift: Identifier. Type [0..1]+ Alternative Bank Identification: Identifier. Type [0..1]
Transport Means. Details
+ Transport Means Type Code: Code. Type [0..1]+ Transport Means Type Text: Text. Type [0..1]+ Transport Means Identifier: Identifier. Type [0..1]
Payment Instructions
+ Payment Condition Code: Code. Type [0..1]+ Payment Guarantee Code: Code. Type [0..1]+ Payment Means Code: Code. Type [0..1]
Payment Terms
+ Payment Terms Identification: Code. Type [0..1]+ Payment Terms Time Reference: Date Time. Type [0..1]+ Payment Terms Number Of Period: Numeric. Type [0..1]
Payment
+ Payment Amount: Amount. Type+ Payment Due Date: Date Time. Type+ Payment Discount Percent: Numeric. Type [0..1]
Party. Details
Period. Details
+ Start Date: Date Time. Type [0..1]+ End Date: Date Time. Type [0..1]
Inv oice Header::Tax Fee Totals
+ Tax Fee Qualifier: Code. Type+ Tax Fee Category: Code. Type [0..1]+ Tax Fee Type: Code. Type [0..1]+ Tax Fee Rate: Numeric. Type [0..1]+ Taxable Amount: Amount. Type [0..1]+ Tax Amount: Amount. Type [0..1]
0..1
+Payment
0..1
+Proforma Invoice
0..1
+Letter Of Credit
0..1
+Import License
0..1
+Export License
0..1
+Goods Declaration
0..1
+EUR1 Document
0..1
+Way Bil l
0..1
+Payment Currency Exchange
0..1
+Contract
0..1
+Invoice Currency Exchange
0..1
+Previous Invoice
0..*
0..1
0..1
0..1
+Delivery Terms Location
0..1
+Documentary Credit
0..1
+Despatch Advice
0..1
+Packing List
0..1
+Bill Of Lading
1
+Supplier
0..1
+Manufacturer
0..1
+Invoicee
0..1
+Invoice Issuer
0..1 +Tax Fee CurrencyExchange
0..1+Allowance Charge Currency Exchange
0..1
+Payee
0..1
+Consignor
0..*
1
+Customer
0..1
+VAT Representative
0..1
+Seller
0..*
0..1
0..1
0..1 +Invoice Period
0..* +Payee Financial Account
0..*
0..1
+Alternative Payment Currency Exchange
0..1
+Consignee
BUYER
SELLER [ 0..*]
[ 0..*]
At BuyerCredit Seller Payable Account
At SellerDebit Buyer Receivable Account
Accounting Needs (on Invoice Header)
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
cd Inv oice Line
Inv oice Line
+ Invoice Line Number: Identifier. Type+ Tariff Code Number: Identifier. Type [0..1]+ Origin Country Code: Identifier. Type [0..1]+ Lot Number: Identifier. Type [0..1]+ Delivery Date: Date Time. Type [0..1]+ Despatch Date: Date Time. Type [0..1]+ Expiry Date: Date Time. Type [0..1]+ Invoiced Quantity: Quantity. Type [0..1]+ Despatch Quantity: Quantity. Type [0..*]+ Gross Weight: Measure. Type [0..1]+ Net Weight: Measure. Type [0..1]+ Theoretical Weight: Measure. Type [0..1]+ Number Of Pieces: Numeric. Type [0..1]+ Number Of Packages: Numeric. Type [0..1]+ Invoice Line Amount: Amount. Type [0..1]+ Invoice Line Additional Amount: Amount. Type [0..1]+ Invoice Line Taxable Amount: Amount. Type [0..1]+ Tax Fee Amount: Amount. Type [0..1]+ Invoice Line Total Amount: Amount. Type [0..1]+ Transport Mode: Code. Type+ Marks And Numbers: Text. Type [0..1]+ Invoice Line Note: Text. Type [0..*]
Party. DetailsDocument Reference. Details
+ Reference Number: Identifier. Type+ Reference Status: Code. Type [0..1]+ Reference URI: Identifier. Type [0..1]+ Reference Global Unique Identifer: Identifier. Type [0..1]+ Copy Indicator: Indicator. Type [0..1]+ Reference Date: Date Time. Type [0..1]+ Reference Item Number: Identifier. Type [0..1]+ Reference Number Item Status: Code. Type [0..1]
Transport Means. Details
+ Transport Means Type Code: Code. Type [0..1]+ Transport Means Type Text: Text. Type [0..1]+ Transport Means Identifier: Identifier. Type [0..1]
Allowance Charge. Details
+ Charge Indicator: Indicator. Type+ Allowance Charge Identification: Code. Type+ Calculation Sequence Number: Numeric. Type+ Allowance Charge Percent: Numeric. Type [0..1]+ Allowance Charge Amount: Amount. Type [0..1]+ Allowance Charge Base Quantity: Quantity. Type [0..1]+ Prepaid Charge Levy Indicator: Indicator. Type [0..1]
Price. Details
+ Price Type Code: Code. Type [0..1]+ Net Price Indicator: Indicator. Type+ Price Amount: Amount. Type+ Price Base Quantity: Quantity. Type [0..1]
Period. Details
+ Start Date: Date Time. Type [0..1]+ End Date: Date Time. Type [0..1]
Tax Fee
+ Calculation Sequence Number: Numeric. Type+ Tax Fee Category: Code. Type [0..1]+ Tax Fee Currency: Code. Type [0..1]+ Tax Fee Qualifier: Code. Type+ Tax Fee Type: Code. Type+ Tax Fee Rate: Numeric. Type [0..1]+ Tax Fee Exemption Reason: Text. Type [0..1]+ Tax Fee Jurisdiction: Text. Type [0..1]
Article Details
+ Customer Article Number: Identifier. Type [0..1]+ Supplier Article Number: Identifier. Type+ Manufacturer Article Number: Identifier. Type [0..1]+ Article Description: Text. Type [0..1]
Item Details
+ Supplier Item Identification: Identifier. Type [0..1]+ Manufacturer Item Identification: Identifier. Type [0..1]
Inv oice Line::Additional Article Details
Inv oice Line::Additional Item Details
Currency Exchange. Details
+ Source Currency: Code. Type+ Unit Base Source Currency: Numeric. Type [0..1]+ Target Currency: Code. Type+ Unit Base Target Currency: Numeric. Type [0..1]+ Exchange. Rate: Numeric. Type+ Exchange Date Time: Date Time. Type [0..1]
0..1
0..1
+Allowance Charge Currency Exchange
0..*
0..*
0..*+Price Allowance Charge
0..1
+Validity Period
0..1
+Consignee Order0..1
+Supplier Order0..1
+Customer Order
0..1
0..1
0..1
+End User0..1
+Consignor0..1
+Consignee
cd Inv oice Line
Inv oice Line
+ Invoice Line Number: Identifier. Type+ Tariff Code Number: Identifier. Type [0..1]+ Origin Country Code: Identifier. Type [0..1]+ Lot Number: Identifier. Type [0..1]+ Delivery Date: Date Time. Type [0..1]+ Despatch Date: Date Time. Type [0..1]+ Expiry Date: Date Time. Type [0..1]+ Invoiced Quantity: Quantity. Type [0..1]+ Despatch Quantity: Quantity. Type [0..*]+ Gross Weight: Measure. Type [0..1]+ Net Weight: Measure. Type [0..1]+ Theoretical Weight: Measure. Type [0..1]+ Number Of Pieces: Numeric. Type [0..1]+ Number Of Packages: Numeric. Type [0..1]+ Invoice Line Amount: Amount. Type [0..1]+ Invoice Line Additional Amount: Amount. Type [0..1]+ Invoice Line Taxable Amount: Amount. Type [0..1]+ Tax Fee Amount: Amount. Type [0..1]+ Invoice Line Total Amount: Amount. Type [0..1]+ Transport Mode: Code. Type+ Marks And Numbers: Text. Type [0..1]+ Invoice Line Note: Text. Type [0..*]
Party. DetailsDocument Reference. Details
+ Reference Number: Identifier. Type+ Reference Status: Code. Type [0..1]+ Reference URI: Identifier. Type [0..1]+ Reference Global Unique Identifer: Identifier. Type [0..1]+ Copy Indicator: Indicator. Type [0..1]+ Reference Date: Date Time. Type [0..1]+ Reference Item Number: Identifier. Type [0..1]+ Reference Number Item Status: Code. Type [0..1]
Transport Means. Details
+ Transport Means Type Code: Code. Type [0..1]+ Transport Means Type Text: Text. Type [0..1]+ Transport Means Identifier: Identifier. Type [0..1]
Allowance Charge. Details
+ Charge Indicator: Indicator. Type+ Allowance Charge Identification: Code. Type+ Calculation Sequence Number: Numeric. Type+ Allowance Charge Percent: Numeric. Type [0..1]+ Allowance Charge Amount: Amount. Type [0..1]+ Allowance Charge Base Quantity: Quantity. Type [0..1]+ Prepaid Charge Levy Indicator: Indicator. Type [0..1]
Price. Details
+ Price Type Code: Code. Type [0..1]+ Net Price Indicator: Indicator. Type+ Price Amount: Amount. Type+ Price Base Quantity: Quantity. Type [0..1]
Period. Details
+ Start Date: Date Time. Type [0..1]+ End Date: Date Time. Type [0..1]
Tax Fee
+ Calculation Sequence Number: Numeric. Type+ Tax Fee Category: Code. Type [0..1]+ Tax Fee Currency: Code. Type [0..1]+ Tax Fee Qualifier: Code. Type+ Tax Fee Type: Code. Type+ Tax Fee Rate: Numeric. Type [0..1]+ Tax Fee Exemption Reason: Text. Type [0..1]+ Tax Fee Jurisdiction: Text. Type [0..1]
Article Details
+ Customer Article Number: Identifier. Type [0..1]+ Supplier Article Number: Identifier. Type+ Manufacturer Article Number: Identifier. Type [0..1]+ Article Description: Text. Type [0..1]
Item Details
+ Supplier Item Identification: Identifier. Type [0..1]+ Manufacturer Item Identification: Identifier. Type [0..1]
Inv oice Line::Additional Article Details
Inv oice Line::Additional Item Details
Currency Exchange. Details
+ Source Currency: Code. Type+ Unit Base Source Currency: Numeric. Type [0..1]+ Target Currency: Code. Type+ Unit Base Target Currency: Numeric. Type [0..1]+ Exchange. Rate: Numeric. Type+ Exchange Date Time: Date Time. Type [0..1]
0..1
0..1
+Allowance Charge Currency Exchange
0..*
0..*
0..*+Price Allowance Charge
0..1
+Validity Period
0..1
+Consignee Order0..1
+Supplier Order0..1
+Customer Order
0..1
0..1
0..1
+End User0..1
+Consignor0..1
+Consignee
At BuyerDebit Purchase Account orDebit Assets Account
At SellerCredit Sales Account
BUYER
SELLER
[ 0..* ]
[ 0..* ]
At BuyerDebit Deductible Tax Account or/andDebit Not Deductible Tax AccountDebit Other Tax Account
At SellerCredit Due Tax AccountCredit Other Tax Account
BUYER
SELLER [ 0..*]
[ 0..*)
Accounting Needs (on Invoice Lines)
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
Order Accounting Views
IN P
ROGRESS
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
Order Response Accounting Views
IN P
ROGRESS
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
Delivery Accounting Views
IN P
ROGRESS
UN/CEFACTTBG1 – TBG12 Joint Meeting Kuala Lumpur – March 16, 2005
Settlem
ent
Settlem
ent
Settlem
ent
Settlem
ent
Settlem
ent
Settlem
ent
Payment Accounting Views
IN P
ROGRESS