1. 1 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 DA0501 General Ledger WIP Variance Links

2. 2 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 General Ledger Cross-references General Ledger Cross-references

3. 3 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 General Ledger Cross-references The three basic Works Order movement cross-references are replaced General Ledger Cross-references The three basic Works Order movement cross-references are replaced These are removed And two new function keys allow you to access the new cross- reference fields

4. 4 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 General Ledger Cross-references Works Order Movement Cross-references General Ledger Cross-references Works Order Movement Cross-references Each movement type can have separate accounts for Material, Labour, Overhead and Outwork if system key BMMATBREAK is set to YES, otherwise everything is treated as being Material and a single code is used.

5. 5 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 General Ledger Cross-references Works Order Variances General Ledger Cross-references Works Order Variances Each variance can have separate accounts for Material, Labour, Overhead and Outwork if system key BMMATBREAK is set to YES, otherwise everything is treated as being Material variance and a single code is used. If your system is also set up to use DA0492 ‘Alternative BOM Assemblies’ you can also enter codes for Alternative and Supersession variances

6. 6 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 General Ledger Cross-references General Ledger Map Codes General Ledger Cross-references General Ledger Map Codes Skill Groups, Operators, Work Centres and Machines have a GL Map Code field. The value of the field can be all, or a part of, a General Ledger posting code element. Skill Groups, Operators, Work Centres and Machines have a GL Map Code field. The value of the field can be all, or a part of, a General Ledger posting code element.

7. 7 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 When the Work In Progress Tracking, Timesheet Entry and Operation Tracking options are used to book a resource to a Works Order; the Works Order Movement issues account is taken from the GL Cross Reference using the Stock GL category of the Works Order finished goods. The basis for the cost recovery account is a GL detail account code template defined by a system key, one for each resource type i.e. labour, overhead and outwork. The templates can contain up to two sets of wild card characters, each representing all, or part, of an element of the GL detail account code structure. Example: Setters and Operators are all booked by Operator System key WSNLOPLBR has two wild card sets3-??-10-01-??5 Skill Group wildcard element set by WSNLOPSG2 Operator wildcard element set by WSNLOPOP 5 Operator's GL Map Code23 Skill Group’s GL Map code47 The labour cost recovery account therefore maps to3-47-10-01-235. When the Work In Progress Tracking, Timesheet Entry and Operation Tracking options are used to book a resource to a Works Order; the Works Order Movement issues account is taken from the GL Cross Reference using the Stock GL category of the Works Order finished goods. The basis for the cost recovery account is a GL detail account code template defined by a system key, one for each resource type i.e. labour, overhead and outwork. The templates can contain up to two sets of wild card characters, each representing all, or part, of an element of the GL detail account code structure. Example: Setters and Operators are all booked by Operator System key WSNLOPLBR has two wild card sets3-??-10-01-??5 Skill Group wildcard element set by WSNLOPSG2 Operator wildcard element set by WSNLOPOP 5 Operator's GL Map Code23 Skill Group’s GL Map code47 The labour cost recovery account therefore maps to3-47-10-01-235. General Ledger Cross-references Works Order Movement Cost Recovery Postings General Ledger Cross-references Works Order Movement Cost Recovery Postings If a Setter or Operator is booked by Skill Group rather than by Operator, then the code to fill the Operator wildcard set is taken from the same elements of the posting code of system key STNLWOPACC, if that produces an invalid posting code, the whole of the STNLWOPACC posting code is used.

8. 8 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 General Ledger Cross-references Special Materials – General Ledger distributions General Ledger Cross-references Special Materials – General Ledger distributions General Ledger distributions are made when a Special Material is issued to a Works Order. The GL cross reference is taken from the Stock GL category of the Works Order finished goods. The cost recovery accounts for these postings are taken from the BMNLSPMAT, BMNLSPLAB, BMNLSPOVH and BMNLSPSUB system keys. It should be noted that if your system is also set up to use project DA0512 Product Hierarchies the values LA, OV, MA and SU may need to be set up as valid product groups for Product group A. The cost recovery accounts for these postings are taken from the BMNLSPMAT, BMNLSPLAB, BMNLSPOVH and BMNLSPSUB system keys. It should be noted that if your system is also set up to use project DA0512 Product Hierarchies the values LA, OV, MA and SU may need to be set up as valid product groups for Product group A. The cost type and the cost used will be that represented by the Product Group A field, where MA is used for materials, LA for labour, OV for overhead and SU for subcontracted outwork. If the field is blank then the total of all four costs will be used and allocated to materials. The cost type and the cost used will be that represented by the Product Group A field, where MA is used for materials, LA for labour, OV for overhead and SU for subcontracted outwork. If the field is blank then the total of all four costs will be used and allocated to materials.

9. 9 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 Examples

10. 10 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 SUB Standard Cost (A) Material4 Labour5 Overhead2 Total11 SUB Master BOM (B) MAT11 @ 4 SPMAT1 (Sp Material – Labour) 1 @ 1 SUB Master Route (C) Labour4 Overhead2 Actual WO Issues (D) Material4 Special Mat (Labour) 1 Example 1 – Subassembly (SUB) Works Order with no Supersessions or Alternatives Variances Example 1 – Subassembly (SUB) Works Order with no Supersessions or Alternatives Variances Actual WIP Operation Costs (E) Labour4 Overhead2 VarianceMaster Planned ((B)- A) Master Planned ((B + C)- A) Master Actual (D – B) Master Actual (C – E) Material(4 – 4) = 0 Labour ((1 + 4) – 5) = 0 Labour (Special Mats) (1 – 1) = 0 Labour (Operations) (4 – 4) = 0 Overhead ((2 + 0) – 2) = 0 (2 – 2) = 0 A negative variance is treated as a favourable variance

11. 11 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 Example 1 – Subassembly (SUB) Works Order with no Supersessions or Alternatives Postings Example 1 – Subassembly (SUB) Works Order with no Supersessions or Alternatives Postings The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW MovementDebitCredit Works Order Issue (Movement type Q) WIP Material account (From GL Cross Reference for category INT Works Order Movement : Issues : Material) WIP Labour account (From GL Cross Reference for category INT Works Order Movement : Issues : Labour) 4141 Raw Materials Stock account (From GL Cross Reference for category RAW Stock Movement : ST Balance Sheet) Special Materials – Labour recovery account (From system key BMNLSPLAB) 4141 WIP Tracking (Movement type Z) WIP Labour account (From GL Cross Reference for category INT Works Order Movement : Issues : Labour) WIP Overhead account (From GL Cross Reference for category INT Works Order Movement : Issues : Overhead) 4242 Labour recovery account (From system key WSNLOPLAB) Overhead recovery account (From system key WSNLOPOVH) 4242 Works Order Completion (Movement type P) Subassembly Stock account (From GL Cross Reference for category INT Stock Movement : ST Balance Sheet) 11WIP Material account (From GL Cross Reference for category INT Works Order Movement : Finished : Material) WIP Labour account (From GL Cross Reference for category INT Works Order Movement : Finished : Labour) WIP Overhead account (From GL Cross Reference for category INT Works Order Movement : Finished : Overhead) 452452

12. 12 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 SUB Standard Cost (A) Material4 Labour5 Overhead2 SUB Master BOM (B) MAT11 @ 4 SPMAT1 (Sp Material – Labour) 1 @ 1 SUB Master Route (C) Labour4 Overhead2 Actual WO Issues (D) Material2 @ 3 = 6 Special Mat (Labour) 2 @ 1 = 2 VarianceMaster Planned (B - A) Master Planned ((B + C) - A) Planned Supersession (F – A) Actual Supersession (D – F) Planned Alternate ((G + F) – A) Actual Alternate (E – G) Material (4 – 4) = 0 (3 – 4) = -1 (6 – 3) = 3 Labour ((1 + 4) – 5) = 0 (( 3+ 1) -5) = -1 Labour (Stock) (2 – 1) = 1 Labour (Operations) (4 – 3) = 1 Overhead ((0 + 2) – 2) = 0 ((1 + 0) – 2) = -1(1 – 1) = 0 Example 2 – Subassembly (SUB) Works Order using Supersession BOM and Alternative Route Variances Example 2 – Subassembly (SUB) Works Order using Supersession BOM and Alternative Route Variances SUB Supersession BOM (F) MAT21 @ 3 SPMAT1 (Sp Material – Labour) 1 @ 1 SUB Alternate Route (G) Labour3 Overhead1 Actual WIP Operation Costs (E) Labour4 Overhead1 A negative variance is treated as a favourable variance

13. 13 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 Example 2 – Subassembly (SUB) Works Order using Supersession BOM and Alternative Route Postings 1 Example 2 – Subassembly (SUB) Works Order using Supersession BOM and Alternative Route Postings 1 The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW MovementDebitCredit Works Order Issue (Movement type Q) WIP Material account (From GL Cross Reference for category INT Works Order Movement : Issues : Material) WIP Labour account (From GL Cross Reference for category INT Works Order Movement : Issues : Labour) 6262 Raw Materials Stock account (From GL Cross Reference for category RAW Stock Movement : ST Balance Sheet) Special Materials – Labour recovery account (From system key BMNLSPLAB) 6262 WIP Tracking (Movement type Z) WIP Labour account (From GL Cross Reference for category INT Works Order Movement : Issues : Labour) WIP Overhead account (From GL Cross Reference for category INT Works Order Movement : Issues : Overhead) 4141 Labour recovery account (From system key WSNLOPLAB) Overhead recovery account (From system key WSNLOPOVH) 4141 Works Order Completion (Movement type P) Subassembly Stock account (From GL Cross Reference for category INT Stock Movement : ST Balance Sheet) 11WIP Material account (From GL Cross Reference for category INT Works Order Movement : Finished : Material) WIP Labour account (From GL Cross Reference for category INT Works Order Movement : Finished : Labour) WIP Overhead account (From GL Cross Reference for category INT Works Order Movement : Finished : Overhead) 452452

14. 14 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 Example 2 – Subassembly (SUB) Works Order using Supersession BOM and Alternative Route Postings 2 Example 2 – Subassembly (SUB) Works Order using Supersession BOM and Alternative Route Postings 2 The Works Order Subassembly has a Stock GL Category of INT The raw material has a Stock GL Category of RAW MovementDebitCredit Material variances Movement type V (Negative variance) Movement type W (Positive variance) WIP Material account (From GL Cross Reference for category INT Works Order Movement : Issues : Material) Actual Supersession Materials variance a/c (From GL Cross Reference for category INT Works Order Supersession : Actual : Material) 1313 Planned Supersession Materials variance a/c (From GL Cross Reference for category INT Works Order Variances : Supersession : Plan : Material) WIP Material account (From GL Cross Reference for category INT Works Order Movement : Issues : Material) 1313 Labour variances Movement type T (Negative variance) Movement type U (Positive variance) Movement type W (Positive variance) WIP Labour account (From GL Cross Reference for category INT Works Order Movement : Issues : Labour) Actual Alternate Labour variance a/c (From GL Cross Reference for category INT Works Order Variances : Alternate : Actual : Labour) Actual Supersession Labour variance a/c (From GL Cross Reference for category INT Works Order Variances : Supersession : Actual : Labour) 111111 Planned Alternate Labour variance a/c (From GL Cross Reference for category INT Works Order Variances : Alternate : Plan : Labour) WIP Labour account (From GL Cross Reference for category INT Works Order Movement : Issues : Labour) WIP Labour account (From GL Cross Reference for category INT Works Order Movement : Issues : Labour) 111111 Overhead variances Movement type T (Negative variance) WIP Overhead account (From GL Cross Reference for category INT Works Order Movement : Issues : Overhead) 1Planned Alternate Overhead variance a/c (From GL Cross Reference for category INT Works Order Variances : Alternate : Plan : Overhead) 1

15. 15 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 FG Std Cost (A) Material8 Labour12 Overhead4 FG Master BOM (B) Sub-Assembly (SUB)1 @ 11 MAT21 @ 4 SPMAT1 (Sp Mat – Lab) 1 @ 4 FG Master Route (E) Labour3 Overhead2 Actual WIP Op. Costs (G) Labour3 Overhead2 Example 3 –Finished Good (FG) Works Order, using an Alternate BOM and Master Route, but triple variances calculated as there is an active Supersession BOM Variances Example 3 –Finished Good (FG) Works Order, using an Alternate BOM and Master Route, but triple variances calculated as there is an active Supersession BOM Variances FG Supersession BOM (C) Sub-Assembly (SUB)1 @ 11 MAT31 @ 3 SPMAT2 (Sp Mat – Lab) 1 @ 3 FG Alternate BOM (D) Sub-Assembly (SUB)1 @ 11 MAT41 @ 5 Actual WO Issues (F) Materials9 Sub-Assembly (Labour)5 Sub-Assembly (Overhead) 2 VarianceMaster Planned (B - A) Master Planned ((B+E) - A) Master Route Actual (G –E) Planned Superession (C - A) Planned Superession ((C+E) - A) Plan Alternate (D – C) Actual Alternate (F – D) Material (8 – 8) = 0 (7 – 8) = -1 (9 – 7) = 2(9 – 9) = 0 Labour ((9 + 3) – 12) = 0 (3 – 3) = 0 Labour (BOM Lab) ((8+3) – 12) = -1 (5 – 8 ) = -3( 5 – 5) = 0 Overhead ((2 + 2) – 4) = 0 (2 – 2) = 0 Overhead (BOM ovh) ((2+2) -4) = 0 (2 -2) = 0 SUB Std Cost Material4 Labour5 Overhead2 A negative variance is treated as a favourable variance

16. 16 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 The Works Order Finished Good has a Stock GL Category of FIN The raw material has a Stock GL Category of RAW, The sub-assembly has a Stock GL Category of INT MovementDebitCredit Works Order Issue (Movement type Q) WIP Material account (From GL Cross Reference for category FIN Works Order Movement : Issues : Material) 4Raw Materials Stock account (From GL Cross Reference for category RAW Stock Movement : ST Balance Sheet) 4 Works Order Issue (Movement type Q) WIP Material account (From GL Cross Reference for category FIN Works Order Movement : Issues : Material) WIP Labour account (From GL Cross Reference for category FIN Works Order Movement : Issues : Material) WIP Overhead account (From GL Cross Reference for category FIN Works Order Movement : Issues : Material) 452452 Sub-Assembly Stock account (From GL Cross Reference for category INT Stock Movement : ST Balance Sheet) 4 WIP Tracking (Movement type Z) WIP Labour account (From GL Cross Reference for category FIN Works Order Movement : Issues : Labour) WIP Overhead account (From GL Cross Reference for category FIN Works Order Movement : Issues : Overhead) 3232 Labour recovery account (From system key WSNLOPLAB) Overhead recovery account (From system key WSNLOPOVH) 3232 Example 3 – Finished Good (FG) Works Order, using an Alternate BOM and Master Route, but triple variances calculated as there is an active Supersession BOM. Postings 1 Example 3 – Finished Good (FG) Works Order, using an Alternate BOM and Master Route, but triple variances calculated as there is an active Supersession BOM. Postings 1

17. 17 of 17 DA0501 - General Ledger WIP Variance Links Last updated: October 2005 Example 3 – Finished Good (FG) Works Order, using an Alternate BOM and Master Route, but triple variances calculated as there is an active Supersession BOM. Postings 2 Example 3 – Finished Good (FG) Works Order, using an Alternate BOM and Master Route, but triple variances calculated as there is an active Supersession BOM. Postings 2 MovementDebitCredit Works Order Completion (Movement type P) Finished Good Stock account (From GL Cross Reference for category FIN Stock Movement : ST Balance Sheet) 24WIP Material account (From GL Cross Reference for category FIN Works Order Movement : Finished : Material) WIP Labour account (From GL Cross Reference for category FIN Works Order Movement : Finished : Labour) WIP Overhead account (From GL Cross Reference for category FIN Works Order Movement : Finished : Overhead) 8 12 4 Material variances Movement type U (Negative variance) Movement type T (Positive variance) WIP Material account (From GL Cross Reference for category FIN Works Order Movement : Issues : Material) Planned Alternate Materials variance a/c (From GL Cross Reference for category FIN Works Order Alternate : Plan : Material) 1212 Planned Supersession Materials variance a/c (From GL Cross Reference for category FIN Works Order Variances : Supersession : Plan : Material) WIP Material account (From GL Cross Reference for category FIN Works Order Movement : Issues : Material) 1212 Labour variances Movement type V (Negative variance) Movement type T (Negative variance) WIP Labour account (From GL Cross Reference for category FIN Works Order Movement : Issues : Labour) WIP Labour account (From GL Cross Reference for category FIN Works Order Movement : Issues : Labour) 1313 Planned Supersession Labour variance a/c (From GL Cross Reference for category FIN Works Order Variances : Supersession : Plan : Labour) Planned Alternate Labour variance a/c (From GL Cross Reference for category FIN Works Order Variances : Alternate : Plan : Labour) 1313