This appendix contains these topics:
In addition to the corporate chart of accounts you set up in the Account Master file (F0901), you can define an alternate chart of accounts using category codes 21, 22, and 23.
If you use an alternate chart of accounts, the question of the integrity of your accounting data is very important. To help maintain the integrity of accounting data, consider the following examples.
You might create an account in the Account Master file without defining a corresponding alternate account. If you do, when transactions are entered for the account in the Account Master file, any reporting measures that are based on the alternate chart of accounts are incomplete.
J.D. Edwards suggests that you establish an internal procedure to audit the integrity of the data entered. For example, you can run a Financial Enterprise Report Writer (Financial ERW) report that provides the following information:
| Ledger Type (AA Actual Amounts) | DR | CR |
|---|---|---|
| Total Alternate Accounts (A) | DR | CR |
| Total Other/Corporate Accounts (B) | DR | CR |
| General Total (A + B) | DR | CR |
Run the report on a daily or weekly basis, depending on the volume of your transactions.
You might create an alternate account using category codes 21, 22, and 23 without defining a corresponding account in the Account Master table.
In this case, no actual transactions can be entered for the account. In J.D. Edwards software, you cannot enter accounts with an alternate account number.
You might delete an alternate account from the User Defined Codes table that has active transactions and balances. When you do, the system does not display an error message to indicate that active transaction information is attached to the account.
J.D. Edwards recommends that you establish an internal procedure to restrict the access to the user defined codes tables to a few individuals who are responsible for system setup. These individuals should understand how category codes and accounts are related.
In Version A7.3 software, a new security feature called "User Defined Codes by User ID" exists to prevent alternate accounts from being inadvertently deleted. You can implement this new feature to define security for specific user defined codes and users.
If you need to reorganize your chart of accounts, you might remove a category code or move an alternate account from category code 21, 22, or 23 to a different object account. You might also delete an alternate account, or move it to a different object account in the Account Master file (F0901).
J.D. Edwards recommends that you establish an internal procedure to restrict the access to the Account Master file (F0901) to a few individuals who are responsible for system setup. These individuals should understand how category codes and accounts are related.
An additional recommended security feature is to journal the Accounts Master table and to audit all modifications to its records in a live production environment.