Generating Accounting Entries

TEMENOS EDUCATION CENTRE

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Course agenda

¾ Accounting files in T24

¾ Stmt entry, categ entry, spec entry

¾ Accounting in T24

¾ Generation of accounting entries

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Accounting files in T24

STMT.ENTRY

CATEG.ENTRY

RE.CONSOL.SPEC.ENTRY

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STMT.ENTRY

Account related entries are raised ONLINE and OFFLINE for all
movements in the customer and internal accounts.

All entries in the CATEGORY range 1-19999 are held in this file.

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STMT.ENTRY

In addition to STMT.ENTRY record, an entry is also generated in

the ACCOUNT.ENT.TODAY file.

ACCT.ENT.TODAY holds reference to transactions carried out

since the last EOD and is cleared in the Start Of day processing.

When the file is cleared during EOD the contents is copied to a file
by name ACCT.ENT.LWORKDAY file.

In the file ACCT.ACTIVITY, the actual account balance and other

related information for accounts are build using the
ACCT.ENT.TODAY file.

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CATEG.ENTRY

Profit and Loss entries are raised ON-LINE and OFF-LINE and are
kept in the CATEG.ENTRY file.

All entries hitting the Category codes over 50000 are held in this file.

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CATEG.ENTRY

In addition to CATEG.ENTRY record, an entry is also generated in

the CATEG.ENT.TODAY file.

CATEG.ENT.TODAY holds reference to transactions carried out

since the last EOD and is cleared in the Start Of day processing.

When the file is cleared during EOD the contents is copied to a file
by name CATEG.ENT.LWORKDAY file.

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

RE.CONSOL.SPEC.ENTRY

The RE.CONSOL.SPEC.ENTRY file is updated only during COB

and does not raise ON-LINE entries.

Input of a fresh contract gives raise to a CONSOL.ENT.TODAY

record, which is converted to spec Entry during End Of Day.

The CONSOL.ENT.TODAY records are converted to SPEC entries

in EOD.CONSOL.UPDATE in SYSTEM.END.OF.DAY3 and are
cleared in FILE.TIDY.UP during Start Of day processing.

When the file is cleared during EOD the contents is copied to a file
by name Consol.ENT.LWORKDAY file.

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Accounting in T24

When a record in any application is committed, the accounting

entries are raised and are stored in the ENTRY.HOLD directory.

Once the record is authorized, the entries are then transferred from
ENTRY.HOLD directory to the appropriate accounting files.

Any processing that has to happen before a record goes to INAU

status has to be done in the BEFORE.UNAU.WRITE paragraph

Any processing that has to be done before a record is authorized

has to be done in the BEFORE.AUTH.WRITE

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

Accounting entries

When raising accounting entries, care should be taken to raise

equal and opposite entries for each accounting entry raised.

Commission charged/charge levied is an income for the bank.

Charge/Commission paid is an expense for the customer.

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

Accounting entries

If the account relating to the Charge/Commission type is a P&L

category then we need to raise the following 2 entries

¾ CATEG.ENTRY – To credit the P&L account

¾ STMT.ENTRY – To debit the customer’s account

If the account relating to the Charge/Commission type is an internal

account then we need to raise the following entries.

¾ STMT.ENTRY – To credit the internal account

¾ STMT.ENTRY – To debit the customer’s account

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XX.ACCOUNTING

Copy the existing T24 subroutine XX.ACCOUNTING to your BP

Directory and rename it to INSURANCE.ACCOUNTING

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

XX.ACCOUNTING

1. In the PRODUCE.ENTRIES paragraph, we need to pass all the

data that is needed to raise an accounting entry and then call
the respective paragraphs
RAISE.AC.ENTRY
RAISE.CATEG.ENTRY
RAISE.CRF.ENTRY

2. These paragraphs then will populate an array by name

ENTRIES.

3. Once this array is populated the control goes to

APPEND.LIVE.ENTRIES or APPEND.FORWARD.ENTRIES
depending on whether we are raising a normal entry or a
forward entry.

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

XX.ACCOUNTING

4. These paragraphs then take the accounting entry from the

ENTRIES array and then populate it to the MULTI.ENTRIES
array.

5. EB.ACCOUNTING is a T24 subroutine that actually writes the

various accounting entries contained in the MULTI.ENTRIES
array to the appropriate files.

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

INSURANCE.ACCOUNTING

0003 SUBROUTINE INSURANCE.ACCOUNTING

0004 *
0005 ************************************************************************
0006 * Insert files.
0007 ******************
0008 *
0009 $INSERT I_COMMON
0010 $INSERT I_EQUATE
0011 $INSERT I_F.ACCOUNT
0012 $INSERT I_F.DATES
0013 $INSERT I_F.STMT.ENTRY
0014 $INSERT BP I_F.INSURANCE
0015 $INSERT I_INSURANCE.COMMON
0016
0017 *
0018 *************************************************************************
0019
0020 GOSUB INITIALISATION
0021 *
0022 GOSUB CHECK.FUNCTIONS
0023 CALL EB.ACCOUNTING("INSURANCE",TYPE,MULTI.ENTRIES,"")
0024 *
0025 RETURN ;* main return

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

INSURANCE.ACCOUNTING
0034 PRODUCE.ENTRIES:
0035 ****************
0044 ACCOUNT.CTR=DCOUNT(TEMP.ARRAY<IN.ACCOUNT.NO>,VM)
0045 FOR CTR = 1 TO ACCOUNT.CTR
0046 Y.ACCOUNT.NO=TEMP.ARRAY<IN.ACCOUNT.NO,CTR>
0047 Y.DRAWDOWN.CCY=TEMP.ARRAY<IN.DRAWDOWN.CCY,CTR>
0048 Y.CATEG.ACNO=TEMP.ARRAY<IN.CATEG.ACNO,CTR>
0049 Y.EXCH.RATE=TEMP.ARRAY<IN.EXCH.RATE,CTR>
0050 Y.CR.TRAN.CODE=TEMP.ARRAY<IN.CR.TRAN.CODE,CTR>
0051 Y.DR.TRAN.CODE=TEMP.ARRAY<IN.DR.TRAN.CODE,CTR>
0052 Y.LCY.AMT=TEMP.ARRAY<IN.LCY.AMT,CTR>
0053 Y.FCY.AMT=TEMP.ARRAY<IN.FCY.AMT,CTR>
0054
0055 LCY.AMOUNT=Y.LCY.AMT
0056 FCY.AMOUNT=Y.FCY.AMT
0057 EXCH.RATE=Y.EXCH.RATE
0058 ENT.CCY=Y.DRAWDOWN.CCY

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

INSURANCE.ACCOUNTING

0060 IF LEN(Y.CATEG.ACNO) = 5 THEN

0061 PL.CATEGORY=Y.CATEG.ACNO
0062 GOSUB RAISE.CATEG.ENTRY
0063 END ELSE
0064 ACCOUNT.NO=Y.CATEG.ACNO
0065 GOSUB RAISE.AC.ENTRY
0066 END
0067 ACCOUNT.NO=Y.ACCOUNT.NO
0068 LCY.AMOUNT=LCY.AMOUNT*(-1)
0069 GOSUB RAISE.AC.ENTRY
0070 NEXT CTR
0071 RETURN

0074 INITIALISATION:
0075 ***************
0077 * Open files.
0080
0081 VALUE.DATE = TODAY
0084
0085 PROCESS.DATE = TODAY

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INSURANCE.ACCOUNTING

0089 DEAL.CURRENCY = ""

0090
0091 REVERSAL = 0
0092 FORWARD.ENTRY = 0
0093
0094 IF PROCESS.DATE > R.DATES(EB.DAT.PERIOD.END) THEN
0095 FORWARD.ENTRY = 1
0096 END
0097 *
0098 MULTI.ENTRIES = ''
0099 MULTI.FORWARD.ENTRIES = ''
0100 *
0101 AMOUNT = ''
0102 CRF.TYPE = ''
0103 CRF.TXN.CODE = ''
0104 CRF.MAT.DATE = ''
0105 RETURN ;* to main

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INSURANCE.ACCOUNTING

0107 ****************
0108 RAISE.AC.ENTRY:
0109 ****************
0110 *
0111 GOSUB BUILD.BASE.ENTRY
0112 *
0113 ENTRY<AC.STE.AMOUNT.LCY> = LCY.AMOUNT
0114 ENTRY<AC.STE.AMOUNT.FCY> = FCY.AMOUNT
0115 ENTRY<AC.STE.EXCHANGE.RATE> = EXCH.RATE
0116 ENTRY<AC.STE.ACCOUNT.NUMBER> = ACCOUNT.NO
0117 IF FCY.AMOUNT THEN
0118 ENTRY<AC.STE.CURRENCY>=ENT.CCY
0119 END
0120 GOSUB GET.TXN.CODE
0122 GOSUB APPEND.ENTRIES
0123 *
0124 RETURN

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

INSURANCE.ACCOUNTING

0127 RAISE.CRF.ENTRY:
0128 ****************
0129 *
0130 GOSUB BUILD.BASE.ENTRY
0131 *
0132 ENTRY<AC.STE.AMOUNT.LCY> = LCY.AMOUNT
0133 ENTRY<AC.STE.AMOUNT.FCY> = FCY.AMOUNT
0134 ENTRY<AC.STE.EXCHANGE.RATE> = EXCH.RATE
0135 ENTRY<AC.STE.CRF.TYPE> = CRF.TYPE
0136 ENTRY<AC.STE.CRF.TXN.CODE> = CRF.TXN.CODE
0137 ENTRY<AC.STE.CRF.MAT.DATE> =CRF.MAT.DATE
0138 *
0139 IF FCY.AMOUNT THEN
0140 ENTRY<AC.STE.CURRENCY>=ENT.CCY
0141 END
0142 GOSUB GET.TXN.CODE
0143 GOSUB APPEND.ENTRIES
0145 RETURN

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

INSURANCE.ACCOUNTING

0148 RAISE.CATEG.ENTRY:
0149 ******************
0150 *
0151 * Only live categ.entry
0152 *
0153 GOSUB BUILD.BASE.ENTRY
0154 *
0155 ENTRY<AC.STE.AMOUNT.LCY> = LCY.AMOUNT
0156 ENTRY<AC.STE.PL.CATEGORY> = PL.CATEGORY
0157 ENTRY<AC.STE.AMOUNT.FCY> = FCY.AMOUNT
0158 ENTRY<AC.STE.EXCHANGE.RATE> = EXCH.RATE
0159
0160 IF FCY.AMOUNT THEN
0161 ENTRY<AC.STE.CURRENCY>=ENT.CCY
0162 END
0163 GOSUB GET.TXN.CODE
0164 *
0165 GOSUB APPEND.LIVE.ENTRIES
0167 RETURN

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

INSURANCE.ACCOUNTING

0169 APPEND.ENTRIES:
0170 ***************
0171 *
0172 IF FORWARD.ENTRY THEN
0173 GOSUB APPEND.FORWARD.ENTRIES
0174 END ELSE
0175 GOSUB APPEND.LIVE.ENTRIES
0176 END
0177 *
0178 RETURN

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

INSURANCE.ACCOUNTING

0181 APPEND.LIVE.ENTRIES:
0182 ***********************************************************
0189 IF REVERSAL THEN
0190 ENTRY<AC.STE.AMOUNT.LCY> = -ENTRY<AC.STE.AMOUNT.LCY>
0191 IF ENTRY<AC.STE.AMOUNT.FCY> THEN
0192 ENTRY<AC.STE.AMOUNT.FCY> = -ENTRY<AC.STE.AMOUNT.FCY>
0193 END
0194 END
0195 *
0196 MULTI.ENTRIES<-1> = LOWER(ENTRY)
0197 *
0198 RETURN

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

INSURANCE.ACCOUNTING

0201 APPEND.FORWARD.ENTRIES:
0202 ***********************
0203 *
0204 ***********************************************************
0205 * Append forward entries to an array of entries *
0206 * If REVERSAL is set then reverse the sign of the Local *
0207 * and Foreign CCY amounts. *
0208 ***********************************************************
0209 *
0210 IF REVERSAL THEN
0211 ENTRY<AC.STE.AMOUNT.LCY> = -ENTRY<AC.STE.AMOUNT.LCY>
0212 IF ENTRY<AC.STE.AMOUNT.FCY> THEN
0213 ENTRY<AC.STE.AMOUNT.FCY> = -ENTRY<AC.STE.AMOUNT.FCY>
0214 END
0215 END
0216 *
0217 MULTI.FORWARD.ENTRIES<-1> = LOWER(ENTRY)
0218 *
0219 RETURN

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INSURANCE.ACCOUNTING

0222 DETERMINE.CCY.AMOUNTS:
0223 **********************
0224 *
0225 * Foreign CCY / Local CCY Conversion.
0226 *
0227 IF DEAL.CCY = LCCY THEN
0228 LCY.AMOUNT = AMOUNT
0229 FCY.AMOUNT = ""
0230 END ELSE
0231 FCY.AMOUNT = AMOUNT
0232 CALL MIDDLE.RATE.CONV.CHECK(FCY.AMOUNT,DEAL.CCY,EXCH.RATE,"1",LCY.
0233 CALL EB.ROUND.AMOUNT(LCCY,LCY.AMOUNT,"","")
0234 END
0235
0236 RETURN
0239 REVERSE.AMOUNTS:
0240 ****************
0244 LCY.AMOUNT = -LCY.AMOUNT
0245 IF FCY.AMOUNT THEN
0246 FCY.AMOUNT = -FCY.AMOUNT
0247 END
0249 RETURN

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INSURANCE.ACCOUNTING

0252 RESET.AMOUNTS:
0253 **************
0257 LCY.AMOUNT = ABS(LCY.AMOUNT)
0258 IF FCY.AMOUNT THEN
0259 FCY.AMOUNT = ABS(FCY.AMOUNT)
0260 END
0261 *
0262 RETURN

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

INSURANCE.ACCOUNTING

0265 GET.TXN.CODE:
0266 IF LCY.AMOUNT THEN
0267 IF LCY.AMOUNT LT 0 THEN
0268 ENTRY<AC.STE.TRANSACTION.CODE>=Y.DR.TRAN.CODE
0269 END
0270 ELSE
0271 ENTRY<AC.STE.TRANSACTION.CODE>=Y.CR.TRAN.CODE
0272 END
0273 END ELSE
0274 IF FCY.AMOUNT LT 0 THEN
0275 ENTRY<AC.STE.TRANSACTION.CODE>=Y.DR.TRAN.CODE
0276 END ELSE
0277 ENTRY<AC.STE.TRANSACTION.CODE>=Y.CR.TRAN.CODE
0278 END
0279 END
0280 RETURN

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

 0282 BUILD.BASE.ENTRY:
0283 *****************
0289 ENTRY = "“
0291 ENTRY<AC.STE.ACCOUNT.NUMBER> = ""
0292 ENTRY<AC.STE.COMPANY.CODE> = ID.COMPANY
0293 ENTRY<AC.STE.AMOUNT.LCY> = 0
0294 ENTRY<AC.STE.TRANSACTION.CODE> = ''
0295 ENTRY<AC.STE.THEIR.REFERENCE> = ID.NEW
0296 ENTRY<AC.STE.NARRATIVE> = ""
0297 ENTRY<AC.STE.PL.CATEGORY> = ""
0298 ENTRY<AC.STE.CUSTOMER.ID> = R.NEW(INS.CUSTOMER.NO) ;* Set a value
0299 ENTRY<AC.STE.ACCOUNT.OFFICER> = 1 ;* Set a value here
0300 ENTRY<AC.STE.PRODUCT.CATEGORY> = '' ;* Set a value here
0301 ENTRY<AC.STE.VALUE.DATE> = VALUE.DATE
0302 ENTRY<AC.STE.CURRENCY> = LCCY ;* Set a value here
0303 ENTRY<AC.STE.AMOUNT.FCY> = ""
0304 ENTRY<AC.STE.EXCHANGE.RATE> = ""
0305 ENTRY<AC.STE.POSITION.TYPE> = 'TR'
0306 ENTRY<AC.STE.OUR.REFERENCE> = ID.NEW
0307 ENTRY<AC.STE.CURRENCY.MARKET> = '1'
0308 ENTRY<AC.STE.DEPARTMENT.CODE> = 1 ;* Set a value here

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

INSURANCE.ACCOUNTING

0309 ENTRY<AC.STE.SYSTEM.ID> = "XX"

0310 ENTRY<AC.STE.BOOKING.DATE> = TODAY
0311 ENTRY<AC.STE.CRF.TYPE> = ""
0312 ENTRY<AC.STE.CRF.TXN.CODE> = ""
0313 ENTRY<AC.STE.CRF.MAT.DATE> = ""
0314 *
0315 IF REVERSAL THEN
0316 ENTRY<AC.STE.REVERSAL.MARKER> = "R"
0317 END ELSE
0318 ENTRY<AC.STE.REVERSAL.MARKER> = ""
0319 END
0320 *
0321 RETURN

0330 FATAL.ERROR:
0331 ************
0332 *
0333 TEXT = ETEXT
0334 CALL FATAL.ERROR("XX.ACCOUNTING")
0335 *
0336 RETURN

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

INSURANCE.ACCOUNTING

0339 CHECK.FUNCTIONS:

0340 BEGIN CASE

0341 CASE V$FUNCTION = 'I'
0342 GOSUB PRODUCE.ENTRIES
0343 TYPE="VAL"
0344 CASE V$FUNCTION = 'A'
0345 GOSUB PRODUCE.ENTRIES
0346 TYPE="AUT"
0347 CASE V$FUNCTION = "D"
0348 MULTIENTRIES =""
0349 TYPE="DEL"
0350 CASE V$FUNCTION="R“
0351 GOSUB REVERSE.AMOUNTS
0352 TYPE="REVE"
0353 END CASE
0354 RETURN
0355 *
0356 END

T3DT – R05 – 1.0 Copyright © 2005 TEMENOS HOLDINGS NV

XX.ACCOUNTING Program
INITIALISATION

PRODUCE.ENTRIES

RAISE.AC.ENTRY RAISE.CATEG.ENTRY RAISE.CRF.ENTRY

BUILD.BASE.ENTRY BUILD.BASE.ENTRY BUILD.BASE.ENTRY

APPEND.ENTRIES APPEND.LIVE.ENTRIES APPEND.ENTRIES

APPEND.LIVE.ENTRIES APPEND.LIVE.ENTRIES

APPEND.FORWARD.ENTRIES
APPEND..FORWARD.ENTRIES

MULTI.ENTRIES

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