Figure 1 displays the relationships between the tables.

Figure 1 – Relationships between the tables related to the Customized_Account_Segment and the Customized_Account_Value

The process of retrieving information is comprised of these steps:

Figure 2 shows an example of a record and the business meaning of each field.

Figure 2 – Example of a record in the GL_Details table

The GL_Account_Number field refers to an identifier with a corresponding reference field GL_Account_Number in the “BAS_Chart_Of_Accounts” table. This allows you to find account information by searching the “BAS_Chart_Of_Accounts” table using the unique key GL_Account_Number. We will explain how to derive the meanings of the account segments in the following sections.

Table 1 shows the values listed in GL_Account_Segment.

Table 1 – GL_Account_Segment

Figure 3 shows how to find the meaning of Account_Segment_Employee in “GL_Details” table. “Account_Segment_Employee” is a predetermined Account Segment.

Figure 3 – Retrieving Account_Segment_Employee in GL_Details

The “GL_Account_Segment” table specifies certain predefined Account Segments that possess an Account_Segment_Number value of 0. These include “BAS_Employee”, “BAS_Project”, and “BAS_Bank_Account”. In our data schema, field names are adapted to reflect this specification, thus we have “Account_Segment_Employee”, “Account_Segment_Project”, and “Account_Segment_Bank_Account” instead of “Account_Segment_0”. In this example, we’ll focus on “Account_Segment_Employee”.

The process of retrieving information consists of these steps:

Table 2 shows the relationship between tables for the Corresponding_File Employee.

Table 2 – Corresponding_File Employee

Figure 4 shows how to understand the value of Account_Segment_2 in the “GL_Details” table.

Figure 4 – Understanding the value of Account_Segment_2 in the GL_Details table

To find the meaning of this value, we follow these steps:

Table 3 shows how these tables relate to each other for the Corresponding_File Customer.

Table 3 – How the tables relate for Corresponding_File Customer

This scenario is not specified in ISO 21378:2019

Figure 5 shows how to understand the value of Account_Segment_1 in the GL_Details table.

Figure 5 – Understanding the value of Account_Segment_1 in the GL_Details table

To find the meaning of this value, we follow these steps:

Table 4 shows how these tables relate to each other for the Corresponding_File BAS_Customized_ACC_Segment.

Table 4 – How the tables relate for Corresponding_File BAS_Customized_ACC_Segment

The specific application of extensions, including predefined tables and customized account segments, are not extensively explained when it comes to establishing account segments and customized account segments. This part of the discussion will provide a concrete example of table setup following ISO 21378:2019 Annex B.

Annex B of ISO 21378:2019, particularly Table B.1, encompasses rows carrying Account_Segment_X data. This annex also points to crucial tables such as GL_Details, Account Segment, BAS_Customized_ACC_Segment, and BAS_Customized_ACC_Value, that come into play in our discussion.

We’ve modeled Table 5 based on Table B.1 from ISO 21378:2019, with a slight modification. We updated the GL_Account_Number in the second row to 3202, which ensures that each row within the table carries a unique account number.

Table 5 － Account Segment lookup key

NOTE In ISO 21378:2019 Table 96, the description for case 2 of the Corresponding_File field only specifies that the “BAS_Customized_ACC_Segment” table holds the basic information for the customized account segment. However, it’s necessary to check the “GL_Account_Segment” table to ensure that the Corresponding_File is indeed “BAS_Customized_ACC_Segment”, and that a “Customized_ACC_Segment_Code” exists for the corresponding “GL_Account_Number” and “Account_Segment_Number”.

NOTE In ISO 21378:2019, Table 98 identifies reference identifiers in the GL_Details table and their associated reference fields and tables. Table 6 provides an excerpt from ISO 21378:2019 Table 98. As shown in Figure 7, these references should be established via the “GL_Account_Segment” table.

Table 6 — Identifiers in GL_Details

Figure 7 － Account Segment bridges to basic information

Let’s consider the first group of entries for account number 2202. As seen in Table 7, it includes Account_Segment_Employee, Account_Segment_Bank_Account, and Account_Segment_1 with values 31, 102, and 71089 respectively.

Table 7 － GL Detail

By referencing Table 8, we can see that the Corresponding_File for ‘Account_Segment_Employee’ is ‘BAS_Employee’, and ‘Employee_Code’ 31 can be used to look up the ‘BAS_Employee’ table (Table 9).

Table 8 － Account Segment

To understand how to find specific account information, you can use Tables 3 and 4 to look up the relevant data.

For example, if you’re searching for an “GL_Account_Segment” titled “Account_Segment_Employee” that has a “GL_Account_Number” of “2202”, you would find that the Corresponding_File is titled “BAS_Employee”. The employee code for this record is “31”, and this code can be used to find the exact employee record in the “BAS_Employee” table, as shown in Table 9.

Table 9 － Corresponding_File Employee

Similarly, if you are looking for an “GL_Account_Segment” titled “Account_Segment_Bank_Account” with a “GL_Account_Number” of “2202”, the Corresponding_File you’ll find is titled “BAS_Bank_Account”. The bank account number for this record is “102”, and this can be used to find the specific bank account in the “BAS_Bank_Account” table, as shown in Table 10.

Table 10 – Bank Account Details

Finally, if you’re searching for “Account_Segment_1” – which indicates that the “Account_Segment_Number” is “1” – with a “GL_Account_Number” of “2202”, you’ll find that the Corresponding_File is titled “BAS_Customer”. The customer account number for this record is “71089”, and this can be used to locate the specific customer in the “BAS_Customer” table, as shown in Table 11.

Table 11 – Customer Details

Now let’s consider the second group of entries for account number 2202. As seen in Table 12, it includes Account Segment Project, Account_Segment_Bank_Account, and Account Segment 2 with values 1801, 101, and 82335 respectively.

Table 12 – Another Example of GL_Details

By referencing Table 13, we can see that the Corresponding_File for ‘Account_Segment_Project’ is ‘BAS_Project’, and ‘Project_Code’ 1801 can be used to look up the ‘BAS_Project’ table (Table 14).

Table 13 – Another Example of Account Segment

Table 14 – Project Details

In the same manner, the Corresponding_File for ‘Account_Segment_Bank_Account’ is ‘BAS_Bank_Account’, and ‘Bank_Account_Code’ 1801 can be used to look up the ‘BAS_Bank_Account’ table (Table 15).

Table 15 – Bank Account Details

For Account Segment 2, the Corresponding_File is ‘BAS_Supplier’. ‘Supplier_Account_Number’ 82335 can be used to look up the ‘Supplier’ table (Table 16).

Table 16 – Supplier Details

By carefully examining the journal entries and account segments, we can understand how different account details correspond to different tables.

Table 17 details the journal entries that contain “Account_Segment_Project” with the value “1802”. This row also has an “Account_Segment_3”, indicating that the Account_Segment_Number is “3” with a corresponding value of “A10032”.

Table 17 – GL_Details

Table 18 – GL_Account_Segment

When you search for account segment information using Table 17 and Table 18 with the Account Number “5502” and Account_Segment_Name “Account Segment Project”, you will find the Corresponding_File is “Project”. You can use Project Code “1802” to find the project details in the Project table as listed in Table 19.

Table 19 – BAS_Project

When you search for Account Segment 3 information from Table 17 and Table 18, indicating Account_Segment_Number “3” and Account Number “5502”, you’ll find that the Corresponding_File is “BAS_Customized_ACC_Segment” with a Customized_ACC_Segment_Code of ”A10032”. In this case, you should lookup “BAS_Customized_ACC_Segment” table with key value “A10032”. Table 20 provides information for this Customized_ACC_Segment_Code.

Table 20 – BAS_Customized_ACC_Segment

By searching the Customized Account Table (as listed in Table 20) for the Name with the Code “A10032”, you will find that the Name corresponds to “Car Buick GLB”.