CoA Company

The distinction between CoA Company and CoA Group

The balance sheet structure maintained in the Chart of Accounts Group dialogue is used by all GTC companies for balance sheet comparison. The CoA Company dialogue allows to expand this balance sheet structure according to the individual company's needs.
First, select the period and company you want to work with:

The Chart of Accounts Company dialogue displays the balance sheet structure created in the Chart of Accounts Group dialogue. Once created, accounts cannot be deleted or edited. However, it is possible to categorise the new items. The new company-specific balance account positions can have a superior account position.

Create and manage company accounts

The following attributes have to be defined for each account. Accounts have superior account positions (e.g. the superior account position for the plant and machinery is property, plant, equipment).

Account ID 

Every account must have an ID. Once created account ID cannot be edited or deleted and is not available even after the position has been deleted. This field does not contain the account name. It can be added after clicking on the Create button in a new table area (it will be displayed in the same dialogue on the right).

Superior account position

Only the position from the lowest level of the balance sheet structure can be selected as a superior account position from the CoA Group dialogue. Adjustments are therefore limited to one level. The dropdown contains only positions that meet this criterion. For other attributes see the CoA Group chapter.

Mapping (CoA Company)

If account positions created in the previous period have been deleted in the current period, the Mapping subdialogue in the CoA Company dialogue can be used to ensure that the correct changes in deferred taxes per balance sheet item are determined for report purposes. For this purpose, non-existent balance sheet items from the previous period are assigned to a current balance sheet item. The function can be selected using the button and is described in the Mapping (CoA Group) section. In the CoA Group dialogue, company-specific accounts from the previous period which have been deleted in the current period, can be assigned to a current balance sheet item.