A.4.1 DBOK: Contract Booking
Table A-4 Accounting Entries table
Accounting Role | Amount Tag | Dr./Cr. Indicator |
---|---|---|
BROK_PAID |
BROKAMT |
DEBIT |
BROK_PAYABLE |
BROKAMT |
CREDIT |
CONT_FAIR_VAL |
NCP_GAIN |
DEBIT |
INCP_INC |
INCP_GAIN |
CREDIT |
CONT_FAIR_VAL |
INCP_GAIN_DEF |
DEBIT |
INCP_GAIN_DEF |
INCP_GAIN_DEF |
CREDIT |
CONT_FAIR_VAL |
INCP_LOSS |
CREDIT |
INCP_EXP |
INCP_LOSS |
DEBIT |
CONT_FAIR_VAL |
INCP_LOSS_-DEF |
CREDIT |
INCP_LOSS_DEF |
INCP_LOSS_-DEF |
DEBIT |
CONT_ASSET |
INLEG_PRN |
DEBIT |
CONT_ASSET_OFS |
INLEG_PRN |
CREDIT |
CONT_LIAB |
OUTLEG_PRN |
CREDIT |
CONT_LIAB_OFS |
OUTLEG_PRN |
DEBIT |
Parent topic: Event-wise Accounting Entries and Advices