In Cognos Controller 10.1.1 FP1 you can post from balance sheet accounts, results on profit and loss accounts without using the closing and opening balance logic in customized automatic journals rules
IBM Cognos Controller makes several assumptions on how values are calculated based on the account type in the from account and the target account in the acquisition calculation control tables. When you do not set the correct account types, the assumptions made by Cognos Controller can lead to unexpected results.
When the source account and the target account are different in the aspect that one account is supposed to belong to the calendar year, like a profit and loss account or a movement account, and the other is an accumulated account that represents all values since the business started like a balance sheet account, then Cognos Controller will retrieve amounts from the previous periods.
In the setup of asset or liabilities accounts you can use the closing and opening balance logic to distinguish what has happened in the current year and what happened in previous years. If you use the closing and opening balance logic, you will get results as expected.
But in some cases the movement specification logic is not used. It is not possible to retrieve what is coming from the previous year and the current year.
Figure 1: A schema that shows the logic how values are calculated in Cognos Controller.
|H = head acct||1 = from acct||Y0 = current year|
|C = change acct||2 = to acct||Y-1 = previous year|
|Case||Type||Stored as Amount||Stored as Trans. Amount|
|1||H1 -> H2||Amount H1||0|
|2||C1 -> C2||Amount C1||Amount C1|
|3||H1 -> C2||Amount H1 (Y0) minus trbelopp C2 (Y-1)||Amount H1 (Y0)|
|4||C1 -> H2||Amount C1 (Y0) plus amount H2 (Y-1)||0|
|5||C1+H1 -> H2||Amount H1 (Y0) plus amount C1 (Y0)||0|
H= Head account:
- An account containing accumulated values (BS)
- A movement account not directly part of any opening balance / closing balance structure
- Opening balance account.
- Profit and loss accounts
- Movement accounts in specifications (excluding opening balance).
For the example we have the following lines in the control table A05:
The source accounts are income accounts (a change account) and the target account is a liability account (a head account). There are no movements set up for the target account. The opening balance column is empty, even if in the account structure there are movements on the account 962200. This means that the control table is not setup for the closing and opening balance logic. You should always set up the movements and the opening balance accounts in the control table.
According to the schema in figure 1 this is the case 4 situation, where Cognos Controller adds the value of last year for the account 962200 to the calculation of the current year.
This will give unexpected results. You expect to get the values from the source (Y0) to be transferred to the target (Y0).
Resolving the problem
A new column called flag1 has been activated for non predefined automatic journals rules. When you select the flag1 field, Cognos Controller will not follow the closing balance / opening balance logic and will not take values from the previous year.
- In Cognos Controller click Maintain > Configuration > Automatic Journals > Define.
- Create or select a non predefined automatic journal rule
- Select the option Show for “flag1” and give the column a name. In this example “Movement Flag”.
- Click Maintain > Configuration > Automatic Journals > Control Tables > Acquisition Calculations.
- Select the automatic journals rule that you have configured in the previous step.
- If you want the data to move without taking into account the data from the previous year (“1 to 1” movement of data), select the option Movement Flag.
If you use movement accounts in target accounts and also fill in the opening balance column, you must not use this new column.