Partner ledger and open items

The screens of this module are currently only in Serbian (the owner’s decision for v1). Labels below are shown in Serbian with the English meaning in brackets.

The Accounting → Partner ledgers page is the reason the add-on exists: the balances are derived from the journal entries and are accurate at the moment you look, not at the end of the month.

Partner list

For every partner from the list (customer, supplier or both): Duguje nam (kupac) (Owes us — customer), Dugujemo (dobavljač) (We owe — supplier) and advances (received and given). Search by name or PIB (tax ID), sorting by balance or name. A red amount means an overpayment or a payment without an invoice — open the ledger and check.

You also reach the ledger from the partner’s page in the list (the “Partner ledger, open items and statement of open items (IOS)” link) when the add-on is switched on.

Ledger

The partner’s page shows:

• Balances as of today — owes us, we owe, the number of open items and advances.
• Open items as at a date — every invoice that is not cleared in full: date, due date, how many days overdue, amount, cleared and open; payments without an invoice and overpayments are marked separately. Advances are not open items — they are shown separately, because they reduce the receivable only with the final invoice.
• Ledger by account — for a period (the current year by default; you change „od / do“ — from / to): the opening balance before the period, rows in chronological order with the debit and credit side and the balance after each row, the turnover for the period. The same layout the accountant sends as a ledger card — only live. Every row leads to the journal entry, and the entry to the document.

Foreign-currency documents stand in the RSD equivalent at the rate on the day of posting; the currency and the amount in that currency are shown next to the row.

Where the data comes from

The ledger contains what is in the programme: issued invoices, received invoices approved on SEF (the national e-invoicing system), matched bank statements and the opening balance. Suppliers enter the partner list by themselves, by PIB from the first received invoice (see Partners).

Partner opening balance

With a partner you have worked with for years, a ledger without the old open invoices does not show the true picture. On the Accounting → Opening balance page (also linked from the ledger list) you enter one row for every invoice that was open before the programme: partner, who owes whom, amount, document number and due date — no account, the programme chooses it itself (customer or supplier, domestic or foreign). The opening balance date is usually 1 January of the year in which you started. The rows are posted as an entry of type PS and immediately enter the ledger, open items and the IOS. When such an old invoice is paid, matching on the Bank statements page sees it like any other invoice: an exact document number in the payment reference and an exact open amount are matched by themselves, the rest you confirm with a click (in the selection they are marked „početno stanje“ — opening balance; the same applies to a manual entry without a source with a document number on a customer or supplier). The payment is posted to the partner with the same document number and the item is cleared. The same partner and the same document number cannot be entered twice. A wrong row is corrected on the entry („Ispravi“ / „Storniraj“ — Correct / Reverse).

The opening balance of the other accounts (bank, inventory, equity…) is entered by the accountant as a PS entry on the Journal entries page; such an entry may be unbalanced until the whole opening balance has been entered — the trial balance shows this as „nije u ravnoteži“ (not in balance).

Remembered account for a supplier

The programme posts received invoices to the account by the purpose of the line items from the item list (goods, material), and everything else to the default services account. When some supplier’s invoices need to be posted regularly to another account (for example rent, telephone, fuel), on their ledger in the Konto troška za automatska knjiženja (Expense account for automatic posting) section you choose the account, and from then on the programme uses it for every new invoice from that supplier. The same is set with the „Zapamti konto za dobavljača“ (Remember the account for this supplier) tick box when correcting the entry of a received invoice — when the entry has exactly one expense account. The remembered account does not affect line items imported to the item list nor entries already posted.