Journal Entries Document Information Parent for descriptive information about the accountingEntries Class in which it is contained. Entity_ Party Holder for entity information - information about the reporting organization. Entry_ Header Parent for entry headers/journal entry headers. Document Type account: information to fill in a chart of accounts file. balance: the results of accumulation of a complete and validated list of entries for an account (or a list of account) in a specific period - sometimes called general ledger entries: a list of individual accounting entries, which might be posted/validated or nonposted/validated journal: a self-balancing (Dr = Cr) list of entries for a specific period including beginning balance for that period. ledger: a complete list of entries for a specific account (or list of accounts) for a specific period; note - debits do not have to equal credits. assets: a listing of open receivables, payables, inventory, fixed assets or other information that can be extracted from but are not necessarily included as part of a journal entry. trialBalance: the self-balancing (Dr = Cr) result of accumulation of a complete and validated list of entries for the entity in a complete list of accounts in a specific period. taxtables: aids automated interpretation of instances that represent tax tables; Tax table are defined by using multiple [taxes] classs to gather the population of codes, authorities and rates; through [taxTableCode] cross-references in the [taxes] class, these "master file" tax tables can be referenced. mapping: a collection of mappings between interrelated data sets, such as a local and related corporate standard chart of accounts or detail data mapped to summarized end reporting concepts. versioning: a collection of changes between two versions of the same class of information, such as updates to a master file like a chart of accounts. master_file: a collection of master files, such as the customer or inventory master file. trade_documents: a collection of trade/transactional documents, such as vendor invoices or customer orders. profile_compliant: the meaning of this collection of information can be determined by understanding an established profile and especially an XBRL GL Profile. Profiles are determined through namespace declarations, schemaRef and conventions of those profiles. other: for all other types of representations. Often sorted by date or by account, these terms have specific, and sometimes different, meanings in different areas. Common practice will drive accounting method/term matches. Audit Number Unique identifier for this file. Creation Date Date/time file was created. Document Comment Text for entire document. Period Covered Start Start of date range for contents. Used as basis for many assumptions about data, including the date as of which open balances are open. Period Covered End End of date range for contents. Used as basis for many assumptions about data, including the date as of which open balances are open. Default Currency The default currency related to the amount can be entered here instead of the XBRL instance specified way, especially important in multi-currency situations. Recommend ISO 4217 coding Party Name Name by which the party is identified. Party ID Identifier assigned to the party. Party Role Role of the party in the business transaction, such as seller, buyer, payee, tax representative, or deliver-to party. Date Posted Date this entry was posted (validated) to the general ledger. May not represent the date of accounting significance which is represented by 'postingDate'. Creator Initials/name of operator originally entering. Last Modifier Identification for the last person modifying this entry before posting. Responsible Person Identifier of person who created or originated or is otherwise responsible for the entry. Type Code One of the following enumerated list: adjusting, budget, comparative, external-accountant, standard, passed-adjusting, eliminating, proposed, recurring, reclassifying, simulated, tax, other Posting Code Code for posting to period, e.g., period 1-13, based on codes in an accounting period file. We do not recommend that software vendors export here, but suggest providing period end numbers for the buckets. Possibilities W1 through W53, M1 through M13, Q1-Q4. Developers and others creating output files are encouraged to supply an actual end date. Number of Entries The total number of entries. Comment Comment of the entry Total Debits The total of all debit amounts. Total Credits The total of all credit amounts. Entry_ Detail Parent for entry detail Line Number Identifier for a particular entry detail Line Number Counter Unique reference for the line - a numeric counter Posting Date At the detail level, this represents the accounting significance date. No matter what date the document is received, entered, or posted, this signifies the accounting date of the entry. If you want to see the financial results for March 5, 2002 and this entry is given that date, the entry will be part of the results for March 5, 2002. This is different from the postedDate found at the entryHeader level. If you want the accounting significance to be a particular date, it goes here. A single entry could represent multiple dates, but would only be posted on one date. Document Type An enumerated field describing the original source document, with check, debit-memo, credit-memo, finance-charge, invoice, order-customer, order-vendor, payment-other, reminder, tegata, voucher, shipment, receipt, manual-adjustment, other. Document Type Description Free format description of the document type Detail_ Description Description of this line of detail only Monetary Amount This field (amount) represents the primary monetary amount related to the subject of the entryDetail line. There is one primary monetary amount per entryDetail class. It may, for example, represent the amount of one line of a journal entry, the balance on a document, or the extended amount of a line item on an invoice. Amount is not required if detailed entry is used for non-financial work and other elements are populated, in particular measurableQuantity. The amount field is a signed number (either positive or negative itself) and used in conjunction with a separate signOfAmount and a separate debitCreditCode, which together are considered for understanding the monetary amount. The unit of measure is determined by amountCurrency if present, and by the default or home currency if amountCurrency is not present. Currency The currency related to the amount can be entered here instead of the XBRL instance specified way, especially important in multi-currency situations. Recommend ISO 4217 coding. Sign Indication for Amount Sign of amount; provides 4 possible fields only when used in conjunction with debitCreditCode; primarily used for correcting entries so total debits and credits after an entry error are not inflated. D + increase DebitsD - decrease debitsC + decreases creditC - increases credit Debit/Credit Indicator Optional identifier of whether the amount is a (D)ebit, a (C)redit or Undefined Journal_ Account Identifier Class: parent container for account numbers and identifiers. No entry is made here, but each detail line may have multiple accounts assigned to it for reporting in different GAAPs, offsetting accounts in Japan, passing along information to consolidation systems about local versus consolidating accounts, etc. For example, the account 4783HG-QOWI-192837-1000 may be expressed so: /account/accountMainID 1000 /account/accountMainDescription Cash /account/accountSub/accountSubID 4783HG /account/accountSub/accountSubDescription Department /account/accountSub/accountSubID QOWI /account/accountSub/accountSubDescription Branch /account/accountSub/accountSubID 192837 /account/accountSub/accountSubDescription Division Account Number Main account - the code used to identify the accounting bucket the entry has been assigned to. Examples might be 1000 for Cash, 567GAAZ for Sales Expense or Z for tax payments. Identifiers such as department, branch, division, manager, or other modifiers are noted in the Subaccount area. Before needing to post, account is not necessary. Posting to the general ledger almost always requires an entry here. Account Description Description of accountMainID - the human readable describer that accompanies the code used in accountMainID Account Classification Account type - FASB Concepts 6 and similar international designs. When xbrlInfo is used to associated other XBRL reporting items, this field is more suited to representing existing systems (audit) than data interchange. Enumerated as: asset, liability, equity, income, gain, expense, loss, contr-to-equity, distr-from-equity, comprehensive-income, other. Account Classification Description Free format description of the account classification Subaccount Class to hold multiple accountSubIDs and Descriptions Subaccount Description The description that accompanies accountSubID belongs here. Subaccount ID Where the primary account was placed in accountMainID, the code used for each profit center, division, business unit, fund, program, branch, project, class, su-class or other modifier is placed here. Type Type of sub-account - profit center, division, business unit, fund, program, branch, project, class, su-class or other modifier is placed here. For example:: Accountability center: Business unit: Class:Department: Project: Fund: Program:Job: Profit center: Branch: Setup class: Division: Unit