Accumulated Values in the Database

IBM® Controller stores accumulated values in the database. To get the period values, you have to calculate the change between the last and actual period.

If an error is made in one period (you might for example make a booking on an incorrect extended dimension) it is not enough to correct the error in the next period (for example, by booking the correct value on the correct extended dimension). As the calculation starts with the amounts from the last period, including the incorrect booking, the calculation for this period will be incorrect as well. An error made in one period will continue to give incorrect translated values the rest of the year.

Example: Using Currency translation code D

Accounts:
  • 3010, External Sale, currency translation code M
  • 3011, Internal Sale, currency translation code D
Extended Dimensions:
  • Product FR1
  • Product FR2
Currency rates:
  • 0301AC M = 3.0
  • 0301AC D = 3.0
  • 0302AC M = 4.0
  • 0302AC D = 5.0

When the correct booking is made between periods, the data is as shown in the next table.

Table 1. Data when the correct booking is made
Period Product 0301AC 0302AC
    LC LE LC LE
3010 FR1 10 30 15 60
3011 FR2 10 30 15 55

Calculated as: 30 + ((15 - 10) * 5.0) = 55

When the extended dimensions are mixed up the data is as in the next table.

Table 2. Data when the extended dimensions are mixed up
Period Product 0301AC 03021AC
    LC LE LC LE
3010 FR1 10 30 0 0
  FR2 0 0 15 60
3011 FR1 0 0 15 75
  FR2 10 30 0 -20
          55

Product FR1 for period 3011 is calculated as: 0 + ((15 - 0) * 5.0) = 75

Product FR2 for period 3011 is calculated as: 30 + ((0 - 10) * 5.0) = -20

The previous example shows that, for account 3011 with currency translation code D, you get the correct translated values on the total basis, but the translated values for the separate extended dimensions, FR1 and FR2, are incorrect. The same problem occurs if, for example, the journal numbers are mixed up between the periods.