User
Guide
Umoja General Ledger Process
User
Guide
Umoja General Ledger Process
Table of Contents
Module 1: Introduction to Umoja General Ledger ................................. 2
Course Overview .................................................................................................................... 2
Module Objectives .................................................................................................................. 2
Key Terminology .................................................................................................................... 2
Roles and Responsibilities...................................................................................................... 4
General Ledger Process in Umoja .......................................................................................... 4
Subsidiary Ledgers ................................................................................................................. 5
Reconciliation Accounts ......................................................................................................... 6
General Ledger Entry Source ................................................................................................. 7
Touch Points .......................................................................................................................... 8
Key Concepts ......................................................................................................................... 8
Module 2: General Ledger Mass Data ..................................................... 9
Module Objectives .................................................................................................................. 9
Umoja Modules ...................................................................................................................... 9
Master Data Review ..............................................................................................................10
Key Concepts ........................................................................................................................18
Module 3: General Ledger Processes ................................................... 19
Module Objectives .................................................................................................................19
General Ledger Document Processing ..................................................................................19
Review Document in Workflow ..............................................................................................26
Approving Document in Workflow ..........................................................................................28
Manual Entry Process: Reversal of a Posted Entry................................................................30
Document Upload Process ....................................................................................................31
Manual Entry Process: Accruals ............................................................................................33
Manual Entry Process: Recurring Entry .................................................................................40
Balancing FI Dimensions through Document Splitting ...........................................................46
Key Concepts ........................................................................................................................50
Module 4: General Ledger Reporting .................................................... 51
Module 4 Objectives ..............................................................................................................51
Reports..................................................................................................................................51
Course Summary ..................................................................................................................57
User
Guide
Umoja General Ledger Process
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Umoja General Ledger Process
Module 1: Introduction to Umoja General Ledger
Course Overview
The purpose of the Umoja General Ledger Process course is to explain the General Ledger
process and how other areas interact with the General Ledger process in the Umoja system. It
will also describe how General Ledger documents are processed in the Umoja system.
Module Objectives
After completing this module, you will be able to:




Explain the General Ledger process.
Explain the difference between the General Ledger and subsidiary ledgers.
Explain how other business areas interact with the General Ledger process.
Identify the three sources of General Ledger entries.
Key Terminology
Key Terms
Description
Chart of
Accounts
New Chart of Accounts replaces the IMIS object codes. This new Chart
of Accounts has been designed to produce IPSAS compliant financial
statements.
Coding Block
The new coding block is developed for Umoja, elements of which must be
entered in any document. The mandatory fields are General Ledger
account, Fund, Grant, Business area, and Cost Center. These elements
derive values for other coding block elements such as Segment,
Functional Area, etc.
Cost Center
Umoja introduces Cost Center which represents Organizational Unit
responsible for the costs incurred. Each Cost Center is linked to
corresponding Funds Center. The cost center applies to Controlling
Module of Umoja.
Company Code
The UN has only one company code that represents the entire
organization. This company code is 1000.
Fund
The funds are classified as Type 10 (Regular Budget), Type 20
(Peacekeeping) and Type 30 (Grants). The funds will be input as 10UNA
(instead of UNA14).
Funds Center
A Funds Center is an organizational unit that controls a budget. It is time
dependent and therefore has a valid “to” and “from” date. Every Funds
Center links to a Cost Center. The Funds Center applies to FM ledger.
Commitment
This represents functional grouping of expenditures and revenues within
the Funds Management (FM) module. Each General Ledger Account is
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Umoja General Ledger Process
Key Terms
Description
Item
linked to a Commitment item.
Subsidiary
Ledger
Subsidiary Ledger is part of General Ledger and stores transactions for
Vendors, Customers, and Assets. The total of subsidiary ledger ties to
the balance of Reconciliation account in General Ledger.
Functional Area
A master data element that is maintained within the FM module. It is
used in Finance and Controlling as well to classify revenues and
expenditures of an organization by function. It is intended to represent a
functional view of an organization.
Match Code
It is help in Umoja. It is a button located next to various input fields that
permits the user to quickly narrow a data search through extensive lookup tables.
Dynamic
Selection
An additional input criteria that allows more specific selections criteria
than the default criteria in the reports screen.
Selection Criteria
Inputs entered using in a report to obtain desired results. Certain input
fields are mandatory while other variables are optional. Users can enter
an exact value or enter a “wild card” (*) to account for all possible values
available for that input field.
FM Derivation
A new concept whereby data does not have to be manually entered but
will be derived from the derivation tables. This point is also relevant to
the master data processes. There are also more elements in the coding
block as compared with IMIS, which will require additional maintenance.
FM Derivation affects General Ledger postings, but is maintained in the
FM module.
Business Area
A classification of UN entities operating in Umoja. Examples of Business
Areas include Peacekeeping Missions, Special Political Missions, Offices
Away from Headquarters (OAH), Regional Commission. Business Area is
entered in every financial transaction executed in Umoja.
Profit Center
A business function in Umoja that represents an attribute to cost objects,
such as cost center, internal order and WBSE, that allows reporting of
costs by a business function. In areas with revenue producing activities,
the profit center represents a product/service line.
SAP Workplace
An Umoja Business Workplace where journal entries are reviewed,
approved and rejected.
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Roles and Responsibilities
The table below illustrates the Enterprise Roles that are involved in the General Ledger Process.
Role
Financial
Accounting User
Responsibilities
•
•
Financial
Accounting
Senior User
•
Financial
Accounting
Approver
•
•
•
Creates General Ledger (G/L) documents that are subject to
workflow approval, except for clearing documents
Clears G/L open items at the end of each month
Creates and posts G/L documents that are not subject to
workflow, such as accruals, reversals and recurring entries
Clears G/L documents
Reviews and approves G/L documents within the General Ledger
process through workflow
Performs clearing of G/L open items
General Ledger Process in Umoja
The General Ledger is the central accounting record for Umoja. It contains the balances of all
accounts. Every financial transaction conducted in Umoja has a corresponding posting within
the G/L.
G/L accounts form the basis of segregating financial data into the following accounting groups
(IPSAS elements of financial statements).
Transactions that are executed in Progen are brought into Umoja via an interface to the
Accounts Payable ledger.
Transactions executed in Galileo are manually recorded in Umoja without an interface.
Additionally, memo entries can be recorded in the General Ledger in a G/L account range that
isn’t included in the Balance Sheet and Income Statement. Memo accounts will be used to
produce notes to the Financial Statements or to manage off-balance sheet items.
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In the Umoja Foundation, we have the following Memo Accounts to record:
Note:

Meal coupons will be recorded in G/L accounts 88001020 and 88151023.

Revenue in Kind will be recorded in G/L accounts 88601010 to 88655010.
Subsidiary Ledgers
There are three subsidiary ledgers in Umoja: Account Receivable, Accounts Payable and Fixed
Assets.
Note:
Although Galileo is an external system, it will play the role of a subsidiary ledger for financial
statements. Although there is an interface from Umoja to Galileo, there is no interface from
Galileo to Umoja.
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Reconciliation Accounts
Umoja uses Reconciliation Accounts to reconcile financial information contained in the
subsidiary ledgers in real-time. The entries in the Reconciliation Account can only come from a
Subsidiary Ledger; direct posting are not allowed in these accounts. For example, fuel
purchased from a vendor will be recorded in Umoja as follows:
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General Ledger Entry Source
In addition to Subsidiary Ledgers, the General ledger can receive entries from three other
sources:
Umoja Interface
Some General Ledger entries originate from one of the UN’s legacy systems, which will
continue to be used for a predefined period following Go-Live. This data is migrated into
Umoja’s General Ledger through interfaces that enable inbound and outbound data transfer.
Umoja interfaces with the following legacy system for PeaceKeeping/Special Political Missions:

Progen (Local Payroll System) with inbound and outbound interface to Umoja
Document Upload
Document upload is also known as a journal voucher upload from an Excel spreadsheet.
A journal voucher upload can be used when a specific journal entry has multiple line items.
Journal voucher uploads are entirely optional.
Manual Entry
Transaction entries made directly to the General Ledger are done through manual entries. The
Umoja transaction code used to execute the manual entry differs depending on the type of
transaction executed.
Examples of manual journal documents used in Umoja are listed below:

Journal entry (JV)

Accrual entry

Reversal entry

Recurring entry
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Touch Points
General Ledger Accounting is integrated with all components of Umoja and serves as a
complete record of all business transactions. Touch points refer to these integration points
across Umoja modules, processes and activities.
Key Concepts
The key points covered in this module are:

The General ledger is the central accounting record for Umoja.

Every financial transaction conducted in Umoja has a corresponding posting within the
General Ledger.

A consolidated list of all Umoja General Ledger and subsidiary ledger accounts housed in
Umoja is stored in the system’s Chart of Accounts.

All subsidiary ledgers have a corresponding reconciliation account.

General ledger entries are entered into Umoja through one of the three inputs: Umoja
interface, manual entry or document upload.
* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *
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Module 2: General Ledger Mass Data
Module Objectives
After completing this module, you will be able to:

Identify the different master data elements used within General Ledger process

Describe the Chart of Accounts master data element

Describe the Account Group master data element

Describe types of GL account configuration

Describe the Special GL Indicator master data element

Describe the Posting Key master data element

Describe the Fund/Cost Center Types master data element

Describe the Business Area master data element

Describe the Functional Area master data element

Describe the Profit Center master data element
Umoja Modules
Umoja has 4 modules that are linked to each other. System makes entry in all modules at same
time i.e. for each FI document, 3 other documents are created by system.

FI module is Finance module which records all financial transactions. IPSAS compliant
financial statements will be produced from this module.

Controlling module records all transactions that are related to costs incurred. The costs
are attributed to cost centers. Umoja allows creation of temporary cost centers, known as
Internal Orders to capture costs for small projects. For big projects, Work Breakdown
Structure (WBSE) are set up. Internal Order and WBSE are associated to the parent cost
center and costs captured in Internal Order and WBSE are moved to Cost Center as part of
month end process.

FM module is Budgeting module. All the allotments are recorded in FM module. The
allotments are made to Fund Center (which is equivalent of Cost Center and shares same
number). Every Internal Order and WBSE require Funded Program which is equivalent to
sub-allotment to the Internal Order / WBSE.

Grants module is the Trust fund module. For each trust fund, a Grant is created. The
Grant number is entered in the FI documents which derives other postings through FM
Derive functionality.
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Master Data Review
The purpose of this section is to explain the various master data elements. There are a
separate set of users who maintain and update the master data.
General Ledger Data Elements
The G/L data includes eight elements as depicted below. Each element will be described in
greater detail in this module.
Note:
Special GL Indicators are used in AP and AR subsidiary ledgers and result in different GL
accounts in General Ledger.
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Chart of Accounts
The Chart of Accounts is a catalogue of all General Ledger accounts established in Umoja.
There is only one Chart of Accounts used for Peacekeeping, Regular budget and Grants (Trust
Funds).
Umoja’s Chart of Accounts satisfies necessary IPSAS requirements and will produce IPSAS
compliant financial statements.
Commitment Items used for Budget Control and Performance Reporting are derived from GL
accounts.
Sponsored Classes used for Grant Budget Control and Donor Reporting are derived from
Commitment Items.
Account Groups
General Ledger accounts are summarized at a group level. Account groups that will be used in
Umoja are listed below:

1xxxxxxx – Current Assets

2xxxxxxx – Non-Current Assets

3xxxxxxx – Current Liability

4xxxxxxx – Non-Current Liabilities

5xxxxxxx – Net Assets

6xxxxxxx – Revenue
o

63xxxxxx – Spendable Revenue (External and Internal to Umoja)
7xxxxxxx – Expenses
o
75xxxxxx – Internal Costs Recharged
o
86xxxxxx – Internal (Statistical)
o
88xxxxxx – Memo Accounts
The General Ledger master record contains indicators to determine how the GL account will
function.

General Ledger accounts are classified in Groups and configured with what fields are
optional and which fields are required for entries.

The GL master record can be viewed with Tcode FS00.

Accounts related to Subsidiary Ledgers are marked as Reconciliation accounts. These
accounts get postings from Subsidiary ledgers and no manual entry can be posted.
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
Umoja has ‘Revaluation’ and ‘Manual adjust’ accounts for each Reconciliation account to
post revaluations and entries can be posted manually to Manual adjustment accounts.

Other GL accounts can also be marked as ‘Post automatically’ which prevents any manual
entry.
OIM (Open Item Managed GL account for manual postings)

Each document line in the OIM account will be considered either “open” or “cleared”

Clearing documents on a timely basis enables faster system performance. Clearing
documents also enables meaningful account listings that show only document lines that
make up the ending GL account balance.

A cleared posting is identified with a clearing document. SAP moves cleared document lines
into a separate table, effectively leaving only open items in the main table.
Umoja executes clearing transaction each week and the plan is to have batch execution done
daily.
Automatic Posting
An indicator on the GL master record can be set to prevent any manual postings to a GL
account. In Umoja, the following GL accounts are set to “Post Automatically”:
Retained Earnings Account

Used by SAP to receive the balance carry forward entry at year-end.

In Umoja, the balance carry forward entry is posted to GL Account 51001010 Net Asset
Accumulated Surplus Unrestricted.

A retained earnings account was created in the Memo Account range (88501010) to ensure
that revenue in kind memo entries are not carried forward to the regular retained earnings
account.

A retained earnings account was created in the Statistical Recharge range (86001009) to
ensure that statistical recharges are not carried forward to the regular retained earnings
account.
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Special GL Indicators
In Umoja, every Business Partner Grouping is mapped to a specific GL Reconciliation Account.
When a Special GL Indicator is inserted into a transaction in the AP or AR sub ledger, the
corresponding GL entry appears in a different Reconciliation GL Account as opposed to the
mapped GL Account.
Example:
When a security deposit is paid to a vendor and a special GL indicator is entered into the
document, the GL records the debit paid in the security deposit account rather than the normal
AP Reconciliation Account. This facilitates proper reporting at the year-end.
Special GL Indicators (SPGL) are used to identify transactions that should be recorded to
alternate GL accounts. In Umoja, the following SPGL are used for Accounts Payable:
In Umoja, the following SPGL are used for Accounts Receivable:
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Posting Keys
The posting key controls the nature of the transaction entered into Umoja and whether the entry
is a debit or credit. The nature of each entry can be seen when reviewing an entry.
The documents and reports do not show debit, credit, vendor invoice, vendor credit note,
special GL debit or credit. Instead only posting keys are shown, hence the understanding of
Posting Key is critical to read and analyze reports.
The example below shows Posting Key 31 and 86.
Types of Posting Keys
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Cost/Funds Center
A Funds Center is an organizational unit that controls a budget. It is time dependent and
therefore has a valid “to” and “from” date. The Funds Center is derived from the Cost Center.
The Funds Center applies to FM ledger.
A Cost Center is the cost collector in the Controlling module. The Cost Center master data
record includes the corresponding Funds Center.
Internal Order is a Temporary Cost Collector established to collect costs for specific project.
WBSE is a temporary Cost Collector used for high value/complex projects. Every Internal
Order/WBSE is assigned to a Cost Center through which it ties to a Funds Center.
The Fund and Cost Center are unique to an Organization Unit/Section and Fund. Umoja
validates the Cost Center to the Business Area and Fund and prevents posting of incorrect Cost
Cente/Business Area/Fund.
In FI, User enters the Cost Center only and Fund Center is derived. User has to input the Fund
Center when posting allotment or redeployment.
Note:

Cost Centers can be viewed using Tcode KS03.

Internal Order can be viewed using Tcode KO03.

Use Tcode CJ13 to view WBSE.
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Business Area
A Business Area is a classification of UN entities operating in Umoja. Examples of Business
Areas include:
Peacekeeping Missions (P series); Special Political Missions (M series); UN Secretariat (S
series); Funds and Programs (F series).
Business Area is mandatory in every financial transaction executed in Umoja. Business Area
can be derived from the Cost Center on postings that have an income statement line. Business
Area must be entered manually when postings have no income statement lines. Business area
facilitates reports on each mission / office.
Example: The Business Area for UNHQ is S100; HQ Treasury S101; UNON S300; OCHA field
offices S200; UNHABITAT F200; UNEP F300; UNIFIL P003; UNTSO M001.
Note:
A validation rule exists to verify that the combination of Fund and Business Area is permitted on
balance sheet lines (since there is no derivation from the Cost Center). When an invalid
combination is used, the user receives an error message and system corrects the combination.
Functional Area
A Functional Area provides a programmatic view of the UN as well as a budgetary view by
Budget Section (NPK) or Component (PK); it classifies revenues and expenditures of the
organization by Component. The Cost Center master record indicates the corresponding
Functional Area related and FM derive refers to the Cost Center to derive the Functional Area.
Functional Area groups are used to regroup individual Functional Areas into the Programme
View and the Budget View.
Some examples of Functional Areas include:
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Profit Center
A Profit Center is a business function in Umoja. It represents an attribute to cost objects, such
as cost center, internal order and WBSE, that allows reporting of costs by a business function.
In areas with revenue producing activities, the profit center represents a product/service line.
For example, a report of the profit center “Finance” allows the user to selectively view all cost
centers at the UN that are categorized as a “Finance” cost center. This provides the user with
another way to view information.
Profit Center can be viewed using Tcode KCH3.
Profit Center Example
A report of the profit center “Finance” allows the user to selectively view all cost centers at the
UN that are categorized as a “Finance” cost center. This provides the user with another way to
view information.
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Key Concepts
The key points covered in this module are listed below:

The chart of accounts is a catalogue of all General Ledger accounts available in an
accounting environment.

An account group is a summary of accounts that is based on the criteria that affect how
master records are created.

A Special GL Indicator is inserted into an AP or AR transaction and causes the
corresponding posting to appears in a different GL Account as opposed to the mapped GL
Account.

The posting key controls the entry and processing of line items in a General Ledger account.

A Funds Center is an organizational unit that controls a budget; every Funds Center links to
a Cost Center.

A Business Area is a classification of UN entities operating in Umoja.

A Functional Area classifies revenues and expenditures of the organization by Programme
or Budget View.

A Profit Center represents an attribute to cost objects, such as cost center, internal order
and WBSE, that allows reporting of costs by a business function
* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *
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Module 3: General Ledger Processes
Module Objectives
After completing this module, you will be able to:

Identify the Umoja processes within the General Ledger process area.

Identify how each process integrates with other General Ledger processes as well as
processes within other Umoja process areas.

Explain how General Ledger documents are processed in Umoja.
General Ledger Document Processing
The General Ledger process walks through the steps followed to process General Ledger
documents from the following four originating sources:
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Umoja Interface Process
The Umoja Interface process is automated and does not require any additional action from the
user.
The process followed to import data from interfaced UN systems and process that data in
Umoja is outlined below:
Document Upload Process
The General Ledger Document process is executed automatically via a journal voucher excel
template.
The process followed to automatically upload a General Ledger document via a journal voucher
upload and to process a one-time manual entry is outlined below:
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Manual Entry Process
The Manual Entry process is used to create journal entries in Umoja. However, the process
differs depending on the type of transaction executed. A few examples of manual journal
documents are accrual entries, reversal entries and recurring entries.
The process followed to execute a manual entry in Umoja is outlined below:
To manually enter a transaction into the General Ledger, the appropriate t-code must be
entered in Umoja; t-code selection is based on the type of GL entry being added.
The T-codes used for manual G/L entry include:
Each T-code will take you to a different screen associated with the type of GL record being
entered.
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Manual Entry Process: One Time Entry
In this example, an expense is being reclassified from one G/L account (74101030 – Electrical
maintenance) to another G/L account (74105010 – Alteration to Premises).
Step-by-Step Instructions
Park G/L Account Document screen to manually add the one-time G/L entry.
a. Enter FV50 in the Command Field.
b. Click the Enter Icon.
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The Park GL Document: Company Code 1000 screen appears. Top portion is called Header.
Enter the appropriate data in the fields located in the Header section of the screen.
c. Enter the date listed on the supporting document.
d. Enter the date the entry should post to the GL.
e. Enter the reference printed on the supporting document.
f.
Enter an entry description.
g. Enter the correct currency of the transaction.
Enter the appropriate data for each GL entry in the corresponding column fields.
Note:
The following fields must be entered without which system will not accept the entry.







GL Account
D/C (Debit/Credit)
Amount
Fund
Business Area
Cost Center
Grant
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After completing the data entry, hit enter and Umoja will derive other coding block
elements such as Functional Area, Segment.
The status of the GL document will change based on the outcome of the data entry.
Review the entry for accuracy; update any data that has been identified as incorrect.
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Click the
button.
Note:
The Document shows Entry View, the Header information, Amount and GL accounts with
Posting Keys. No other information is seen.
Click on Document in the navigation bar and select Simulate in General Ledger.The
entry appears as it will post in the General Ledger and shows all information.
Note:
Review the information for correctness.
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Click the
button.
Note:
Umoja will create a document number and route it to Approving Officer through Workflow.
Review Document in Workflow
Once the document is in workflow, it can not be amended until the time Approving Officer has
either approved or rejected it. However the parked document can be viewed using Tcode FB03.
Step-by-Step Instructions
To see which approving officer can approve the document, select Workflow Overview.
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In the pop up window, click on Information in the ‘GL Document Approving Agent line.’
The pop up window will show the names of the Approving Officers who can approve the
document. The document will appear in their Workflow inbox.
Note:
The above screenshot shows an X against VKAPOOR, as the document was created with his
ID. A user can not approve his/her own created document.
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Approving Document in Workflow
Step-by-Step Instructions
The Approving Officer can approve the document through Workflow inbox.
Tcode SBWP or click on the icon shown in the screenshot below.
Enter
In the Inbox, select Grouped according to task, then GL Document – Approving
Officer. To approve the document, double click on document number.
In case you want to first see the document before approving, click on Display Parked
Doc in the lower half of the screen.
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Once the approver is ready to post another screen pops us with three options: Approve,
Reject and Cancel.
Note:
Reject option requires reason for rejection. Cancel option closes the window but the document
is locked by the Approving Officer and other Approving Officers can not take any action till the
time the document is Replaced in Umoja.
To replace the document, Select Cancel, in the Workflow inbox, click on Replace icon.
This action will put the document back in workflow and other Approving Officers can see
and take action on it.
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Umoja General Ledger Process
Manual Entry Process: Reversal of a Posted Entry
If a Journal Voucher was posted erroneously, it can be reversed using the FB08 transaction
Reverse Document.
However, only the Financial Accounting Senior User has the access to execute this
transaction. It should be executed after thorough review of the invoice and circumstances
requiring reversal. The reversal and original documents should then be amended and text
inserted for audit trail.
Step-by-Step Instructions
Enter the number of the Invoice Document to be reversed.
Enter Reversal Reason:
a. Select 01 to reverse the invoice in the same period as originally posted (January
document reversal with January posting date). This will work only if the original
posting period is open.
b. Select 02 to post document in the currently open period. E.g. document was
posted in January which is closed; its reversal and posting in April is achieved
through 02 option.
Select a posting date, if required; as default system takes current date as posting date.
a. Click on Display before reversal icon to see and confirm original document you
are about to reverse.
b. Click Save and reversal is posted.
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Document Upload Process
Overview
The General Ledger Document process is executed automatically via a journal voucher excel
template.
The process followed to automatically upload a General Ledger document via a journal voucher
upload and to process a one-time manual entry is outlined below:
Umoja brings in the functionality to upload General Leger documents through Excel
spreadsheet. The upload does the same function as FV50.

The Umoja Tcode is ZGLDOCLOAD.

Currently available Version 2 allows users to create the individual documents i.e. each debit
has a corresponding credit; multiple documents can be uploaded and each will have three
lines. Since data entry is considerable, this option should be used sparingly.

Currently the Recurring entry is not configured for document upload.
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Example
Shown below is the Version 2 Excel file.
The area in yellow is the field information in the same order as FV50.
The data fields are of three lines, one H and two L. H signifies the header part of FV50
(Document and posting dates, document type, currency, and Text).
Line 1 input is the posting key, GL account, amount, Fund, Business Area and Grant,
Earmarked fund/line number.
Line 2 input fields are GL account, Fund, Business Area, Cost Center, Grant and
Earmarked fund/Line number.
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Manual Entry Process: Accruals
Overview
IPSAS requires that all expenses are accounted for in the year they are incurred. Normally the
charges for utilities are received late, making compliance with this IPSAS requirement
challenging. Accruals serve as a solution to this problem as they allow pending expenses to be
posted in the year they are incurred and then reversed once the charges are received in the
next year.
In the following slides we will cover the data entry and posting of an Accrual. The reversal date
is specified when the Accrual is created; however the actual reversal takes place during monthend closing. In the following slides we have captured the posting and reversal dates for May to
illustrate the process, however in practice the dates will be 30 June / 31 December posting date
and 1 July / 1 January respectively as reversal dates.
Step-by-Step Instructions
Enter FBS1 in the Command field.
Click the Enter icon.
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The Accrual Entry screen appears. This screen contains three key sections:
Note:
An accrual can be entered using one of two methods in Umoja:
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Enter all required data in the Header section of the Accrual Entry screen:
a. Document Date
b. Type (always SZ for accruals)
c. Posting Date
d. Currency/Rate
e. Reference
f.
Document Header Text
Enter all required data in the Inverse Posting section of the Accrual Entry screen:
g. Reversal Reason (for accruals, the reversal reason will always be 5)
h. Reversal date
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Enter all required data in the Posting section of the Accrual Entry screen:
i.
Posting Key
j.
Account Number
Enter the required information for Item 1 (added on the previous screen):
k. Amount
l.
Business Area
m. Cost Center
n. Click on
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In the pop-up window, input:
o. Fund
p. Grant
Click the Enter button.
Add Posting Key and Accrued Expenses account for next line item.
Click the Enter icon.
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Enter Amount, Fund and Grant.
If further lines are required, repeat Steps 6 through 12.
Once all entries have been entered, select the documents tab of the navigation bar and
click the Simulate option.
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The Accrual Document Display Overview page appears.
Note:
Accrual entry does not go through workflow and is posted by the Senior Accounting User.
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Manual Entry Process: Recurring Entry
Overview
A recurring entry is a type of business transaction that is repeated frequently, often at fixed
intervals. At the UN, for example, a recurring entry could be used to pay monthly payments for
Appendix D or to record other charges.
The process followed to create a recurring entry is comprised of 2 key steps:
1. Create: First, the entry itself must be created and saved. The saved template will be
used post the information on a recurrent basis without the need to manually re-enter the
data into Umoja.
2. Post: Once the template has been created and saved, the posting will be executed as a
normal part of month end close for all recurring entries created in the system.
Step-by-Step Instructions
Example: For illustration purpose, we will set up a recurring entry debiting GL 74101010 and
credit 74101020.
Access the Enter Recurring Entry screen:
a. Enter FBD1 in the Command field.
b. Click the Enter icon.
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In the Recurring entry screen, input:
c. Firsts run on – denotes when the transaction will be executed for first time.
d. Last run on – date after which transaction should not be executed.
e. Interval in months – Frequency of transaction.
f.
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Run date – which date of the month document should post.
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In the Document header information, input:
g. Document Type – SA
h. Currency
i.
Reference
j.
Document Header Text In First line item, enter
k. Appropriate Posting Key – 40 for Debit
l.
Account Number
Click the Enter icon.
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The Enter Recurring Entry screen appears. Enter the data required for the recurring
entry in the appropriate fields:
m. Amount
n. Tax Code (if required)
o. Business Area
p. Cost Center
q. Text
Click on
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In the Coding Block window, enter:
r. Fund
s. Grant
t. Earmarked Fund and Line (if applicable)
Hit Enter to go back to previous screen.
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For the second line of the Recurring Entry, input:
u. Posting Key (50 for Credit)
v. GL Account
Hit Enter to navigate to Item 2.
Note:
For Vendor payment, input vendor account.
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Balancing FI Dimensions through Document Splitting
Overview
UN operations require that the cash is managed at fund level. Up to now this was achieved by
moving funds between bank accounts maintained for each fund. Umoja introduces Document
Splitting through which the receivable/payables between funds are adjusted automatically.
Document splitting achieves this balance by automatically generating additional line items
for transactions that have more than one of the dimensions.
There are four splitting dimensions for Umoja as shown in the diagram below:
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Intermission/OAH Settlement in Umoja
Under current methodology, IOB/IOV mechanism is used to settle the charges between
missions/OAHs and different funds. The current process is illustrated in the example below:
Umoja’s 'Document Splitting' functionality eliminates the need for missions to create multiple
entries while adjusting cash in their respective funds.
Document Splitting in Umoja
In Umoja, UNFICYP will be able to directly charge UNIFIL fund commitment (obligation) for
communication charges. Simultaneously, the Equity in Pool for UNIFIL is reduced while the
Equity in Pool for UNFICYP is increased. Through document splitting, the sending mission has
completed task with just one entry. Before Umoja the same task could only be completed by
creating multiple entries across two missions.
Document splitting also applies when one mission pays a vendor while charging the expense to
two missions. For example when UNIFIL pays a vendor for charges incurred by both UNIFIL
and UNSCOL, the vendor line item is split to match the two expense lines for UNIFIL and
UNSCOL. When payment is made to the vendor, the Equity in Pool is reduced for UNIFIL and
UNSCOL for the respective amounts.
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Document Splitting: Example #1
Miguel Mar CHACO, a global security contractor for the UN, submits an invoice for $1,000 in
services. The contractor’s services were used by two separate missions; as a result the
expense must be charged to each mission for the following amounts:

UNIFIL: $500

UNAMID: $500
The Data Entry Document View below shows how the bill was settled. It displays the total
amount invoiced by the contractor from a specific account. This line item is identified as an
invoice by the posting key (31=invoice).
The document entry view shows the amount charged to each mission’s fund.

$500 of the total was paid out of UNIFIL’s fund (20OLA)

$500 of the total was paid out of UNAMID’s fund (20SKB)
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The General Ledger View shows how the payable was documented and balanced in the
General Ledger AP Reconciliation Account:

One vendor line is split into two, one for UNIFIL (20OLA) and another for UNAMID (20SKB).

At time of payment, the cash balance in each fund will be reduced.
Document Splitting: Example #2
From the $500 charged to UNIFIL, it is noted that $250 should be charged to UNFICYP.
The entry view below shows two lines, credit and debit to same GL but with different fund.
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The General Ledger view of this entry shows a more detailed picture of the activity conducted
within the General Ledger.
In this view, in addition to the two expense entries, cash pool entries are created by Umoja
reducing the cash pool balance of UNFICYP (20CUA) and increasing the balance in UNIFIL
(20OLA).
As a result the cash settlement has taken place without the physical movement of funds
between bank accounts.
Key Concepts
The key points covered in this module are listed below:

The General Ledger documents are processed according to their originating sources: Umoja
interface, automatic upload or manual entry.

The Umoja interface processing of General Ledger documents is automated and does not
require any additional action from the user.

The automatic upload processing of the General Ledger documents is executed
automatically via a journal voucher excel template.

The manual entry processing of the General Ledger documents is executed in Umoja;
however, the process differs depending on the type of transaction executed.
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Module 4: General Ledger Reporting
Module 4 Objectives
After completing this module, you will be able to:

Explain the purpose of each General Ledger Report.

Explain the relevance of the fields listed in each report.
Reports
The reports used across the General Ledger processes are:
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Account Line Item Report
T-Code: ZFAGLL03
This is custom report created for UN and brings up normally used fields on screen. Other fields
can be added using ‘Custom Selections’ (Ctrl+F1).
Data Required:

GL Account Number

Company Code

Business Area, Fund, etc.
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Step-by-Step Instructions
1. Click on ‘Entry View’ to bring up ‘Type’ view where you can select Normal (posted),
Noted and Parked documents.
2. Select Open, Cleared or All items and ‘Key date’.
3. Click Execute
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to run the report.
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4. The Account Line Item report displays.
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Detail Journal Listing Entry Report
This report brings up all Journal Documents posted to a General Ledger account. The report
Tcode is ZGL_JOURNAL_ENTRY. Report also gives option to run report with only parked
items for control purposes.
Report gives option to see Journal Entry for a particular document. Other options are Fund,
Grant, Cost Center, GL Account, Approver ID and User ID, sponsored program, etc.
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Trial Balance Report
The Trial Balance Report displays financial data for all UN accounts contained in the General
Ledger
T-code: ZGLTRIALBAL
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Course Summary
The key points covered in this course are:

General ledger is the central accounting record for Umoja.

A consolidated list of all Umoja General Ledger accounts housed in Umoja is stored in the
system’s Chart of Accounts.

General ledger entries are entered into Umoja through one of the three inputs: Umoja
interface, manual entry or document upload.

Key General Ledger data elements include the chart of accounts, account groups, special
GL indicators, posting keys, funds centers, business area, functional area and profit center.

The General Ledger documents are processed according to their originating sources.

Reclassifications, document splitting, accruals, one-time reversals, recurring entries and the
clearing of open GL items are all executed in the General Ledger; accrual reversals and the
posting of recurring entries is conducted during month-end closing.
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