The trial balance function

The following example illustrates the trial balance function in IBM® Cognos® Controller Financial Analytics Publisher.

Source

Figure 1. Trial balance function example, view of source
In Controller, for the trial balance function, the eliminations (Elim I/C, Elim I/P, and Elim Acq transactions) are shown in 3 separate columns, one for each company

In the trial balance report for the 0901 period, actuality AC, and the company structure 0901LE, the eliminations (AJT) will appear as separate columns for each company when you select the option in the report (this option is the default in each company and drillable). On the subgroup, these eliminations from the subsidiaries will be aggregated and kept as such (except if you select the option Consolidated Automatic journals type as BASE). When you drill by automatic journal type, you see eliminations that are directly on the subgroup level.

Target

Figure 2. Trial balance function example, view of target
In the target, the eliminations data ( Elim I/C, Elim I/P, and Elim Acq transactions) is stored on the company 1000 node.

When the cube is generated for the company structure version 0901LE, period 0901, and actuality AC; the Elim I/C, Elim I/P and Elim Acq transactions go to the elimination company 1000, assuming they were booked on subgroups 2000 and 5000. Eliminations in the source that are stored in companies that are not cross-owned, remain on the company in the target. Review related information about the server preference ETYP_EXCLUDE. For more information, see Contribution versions.