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Participant Guide
Participant Guide
Umoja Instructor-Led
Training
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Bank Reconciliation
Participant Guide
Table of Contents
Module 1 : Introduction to Bank reconciliation ...................................................................... 3
Module 2 : Outgoing payments ................................................................................................
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Course Overview
The purpose of the Umoja Bank Reconciliation course is to provide step- by -step guidance on
how to process uncleared transaction items through established sub ledger bank clearing
accounts between a physical bank account maintained by a financial institution and the
General Ledger nominal bank account maintained in the Umoja system.
Target audience
This course is intended for the following finance Accounting (FI) roles:
Financial Accounting User: GL
Financial Accounting User: AR
Etc.( add more if any)
Participant Guide
The participant guide will be used in conjunction with the Instructor presentation of the course
as an Instructor Led Training (ILT). It is not suitable for self study
Course objective
The developed course ensures that the end user with an enterprise role to perform bank
reconciliation responsibility is able to do so efficiently and effectively.
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Module 1: Introduction to Bank Reconciliation
Module Overview
This module explains the UN business and Umoja solution theory of bank reconciliation.
Objectives:
After completing this module, you will be able to:
Define what bank reconciliation is
Understand the theory behind bank reconciliation in the Umoja solution
Know the T_codes relevant for bank reconciliation
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General Definition of Bank reconciliation
Bank reconciliation is a process that explains the difference between the bank balance shown in
an organisation's bank statement, as supplied by the bank, and the corresponding amount
shown in the organisation's own accounting records (General Ledger nominal bank account)
at a particular point in time.
Note
UN Recommended interval for Bank reconciliation for entities
with deployed Umoja solution is DAILY
House Banks,
Nominal and Bank Clearing Accounts,
FEBAN T_code
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GL Account
64VQA
64VQE
64VQZ
Notes
For all operational in / out Payments
Operational Funds (e.g. UNIFIL, UNON) no longer have balances in their own bank
accounts. Instead, they have equity in the Treasury Main Pool. The equity of each Fund
in the Pool increases with the Funds incoming payments and falls with outgoing
payments.
Outgoing Payments will be pooled by currency, based on House Bank Determination
logic. Foreign currency payments will be delegated to the appropriate House Bank
account maintained by UNHQ Treasury. Local payments will continue to be the
responsibility of the Business area (entity such as a mission)-based cashiers.
Outgoing Payments will result in a decrease in the equity that Business area fund has in
the Treasury Main Pool 64VQA. Similarly, incoming payments will be recorded in the
Treasury Main Pool Fund 64VQA and will result in an increase in the equity of the
Business area for which the funds are destined.
Example: House Bank - Outgoing Payment
Suppose the UN Mission in South Sudan (UNMISS) purchases goods from a vendor in Lebanon and
payment is by cheque in Lebanese Pounds (LBP). According to the house bank determination logic, the
vendor will be paid from the LBP House Bank Account, managed by the United Nations Interim Force in
Lebanon (UNIFIL). UNMISSs equity in the Treasury Pool will reduce by the amount of the payment.
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11##XX10
11##XX11
11##XX12
11##XX14
11##XX16
11##XX17
11##XX18
11##XX19
Later, we will see how these clearing accounts ensure that bank-reconciling items do not
appear in the GL Bank Nominal account. This ensures that the balance in the Nominal
GL account is equal to the balance in the physical bank account and is the essence of
bank reconciliation.
3. FEBAN T_code
The T_code used for uploading a bank statement of a physical bank account into Umoja
in order to performed bank reconciliation to equate the balance on the nominal GL
account.
To access the FEBAN Screen
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icon
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Understanding the FEBAN Screen
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Incoming Payments, posting area 2
Note:
For FI postings double click the document Numbers for
nominal and clearing accounts (e.g. Fund = 64VQA and
Business Area = S101, UNHQ treasury)
The field displays the external transaction code sent by the bank. The code
mapped to SAP posting rules helps to identify the posting rule and the type of
actions you have to take. Therefore, when you enter FEBAN, its recommended
that you first check the external transaction code. The following are the posting
rules:
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Click View > other display, to see statement items in the screen. You can view eternal
transaction code and posting rules. Statement items in other display format can also be
exported to excel file.
Note:
To verify that all bank statements have been uploaded, ensure the
closing balance of the last statement (in FEBAN) match with the
balance of the Nominal GL account (use tcode FAGLL03)
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Module 2: Outgoing Payments
Module Overview
This module explains the processing of outgoing payments within the integrated Umoja
Accounts payables and Treasury payments system solution with focus on how to perform
reconciliations for items that do not automatically clear when cashiers generate those outgoing
payments.
Objectives:
After completing this module, you will be able to:
Know the FI created document types for outgoing payments
Understand the ideal FI accounting entries associated with outgoing payments
Confirm automatic cleared items and perform manual clearance of open items
Learn different reasons why automatic clearing for items between the physical bank
and GL Nominal and bank clearing accounts entries may not happen
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Cashiers office
When the cashier generates payment through T_codes F110 and FPRL_LIST, an Outgoing
Payment KZ document type is created with these entries:
Dr. Vendor
Cr. Cash EFT AP
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Cashier outgoing payments creation
When the cashier generates payments in Umoja (creates Outgoing Payments with
document type KZ), the nominal bank account or cash is not immediately credited in the
General Ledger. Instead, the credit is temporarily booked to one of two bank-clearing
accounts for Outgoing Payments:
1. Cash Cheque Out (for payments by cheque) or
2. Cash EFT AP (for payments by Wire)
These are two of the seven GL accounts created to record balances and reconciling items
for each UN House Bank. The task of reconciling transactions with the bank, which result
from created Outgoing Payments, is essentially the processing of the credits that are
temporarily booked to these clearing accounts when the cashier generates payments.
While some of the transactions will reconcile automatically, others will have to be cleared
manually. Whether a bank transaction resulting from Outgoing Payment will be reconciled
automatically or manually depends on what happens when bank statements are uploaded
into Umoja.
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When an uploaded bank statement shows a debit in UN account at the physical bank,
Umoja creates a ZR document crediting the UN General Ledger Bank Nominal i.e.:
Dr. Cash EFT AP (or Cheque Out)
Cr. Bank Nominal
Umoja will attempt to establish a link between the credit in the KZ document and the debit
in the ZR document. Two possible outcomes exist.
1. If both entries relate to the same transaction, Umoja will establish a match and
use the ZR document to clear the KZ document. In this case, the ZR document
could be considered as confirmation that the instruction given in the KZ
document has been executed successfully and therefore, no bank reconciliation
work is needed for this Outgoing Payment.
2. If a link cannot be established, automatic clearance will fail. The ZR document
will have to manually be applied the to the KZ document. Otherwise, both
documents will remain open as un-reconciled items (open items).
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Using the FEBAN T_code, review the uploaded bank statement for the relevant house bank
> enter FEBAN on the SAP Easy Access Command field and click the enter icon
At the Selection of Bank Statement by Bank and Account Nos. screen, >enter: House Bank ,
Bank statement # and currency
Click execute Button
Review the Edit Bank Statement screen
The statement no. is 13283, for House Bank USCH1, currency USD, closing bal. $3,100.
The transaction uploaded has reduced the UN bank nominal balance, Outgoing Payment
(Negative sign)
The transaction status is green, therefore, the debit of the ZR document (6300000416)
created by Umoja when the statement was uploaded automatically cleared with the
credit of the existing KZ document (3300000272).
Double click the ZR document # to see accounting entries.
Note that PmtAcc field is empty because the item is not a reconciling item
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Review ZR Document:
The ZR document Debits EFT AP and Credits Bank Nominal. Both accounts are in the
General Ledger, hence the 50 and 40 posting keys used respectively. Note that the Ref.
generated by the system is a combination of the House bank, currency and bank statement
number. Note that both bank accounts belong to the Treasury Main Pool and they have the
same Fund (64VQA) and Business Area (S101). This information is helpful when manually
applying the ZR to a KZ document during bank reconciliation.
Review EFT AP A/c
Use T_code FAGLL03 to view access the G/L Account line item Display G/L view screen
Enter 11011014 in the GL account field.
Select Cleared Items in Line Item Selection.
[Bank Reconciliation] Version 1
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Enter the date the item was cleared in the Clearing Date field.
Click Execute icon to run the search. The screen below opens to reveal the search
Results.
Note that effectively, the Credit of the KZ document has been cleared by the Debit of the
ZR document. This is attested by the green status that both lines now have. The clearing
document number is 6300000416, which is the ZR document number
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Whatever the reason, each time the bank Debits UN account, Umoja will always create a ZR
document Crediting GL Bank Nominal at the time the bank statement is uploaded i.e.:
Dr. Cash EFT AP (or Cheque Out)
Cr. Bank Nominal
Bank reconciliation in this case is all about how we manually clear this Debit of the Cash EFT
AP (or Cheque Out) Account before books of accounts are closed at the end of the month.
How this is done depends largely on the reason why automatic clearance failed in the first
place.
A ZR document was created with Credit to Bank Nominal and Debit to Cash EFT AP.
The Debit is an open item and has to be manually applied to the credit of the
existing KZ document through bank reconciliation.
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To manually clear an item, first locate the bank statement on which it is found through
FEBAN as described earlier. In this case, we are looking for statement 23 of House Bank
USCH1.
Double click the item. This brings up the ZR doc# but this time it appears in the PmtAcc
field. When manual clearance is completed another ZR document will be generated in the
now empty Doc. Field.
Double click the PmtAcc Doc#. It will show the Debit to Cash EFT AP and Credit to Bank
Nominal
Note that all open items are displayed and selected by default. Match the remaining
Debit line of ZR 6300000420 to the open Credit line of KZ 3300000267.
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Post with clearing items display overview screen review
The document type is ZR. This is the second ZR document. The first (6300000420) was
created by the system with credit to Bank Nominal and two debits to EFT AP.
The reference and Doc. Header Text are system generated. The Reference # is a
combination of House Bank, Currency of account and bank statement number.
Both lines relate to the same GL account, Cash EFT AP, the Debit being the second
Debit line of ZR 6300000420 and the Credit being the Credit line of KZ 3300000267.
The sum of debits is equal to the sum of credits.
Click on the Save icon to post the document.
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A message with a green status appears at the bottom of the screen informing that the
document has been posted. Note the document number.
Return to FEBAN and double click the item just reconciled. Note that the status has
changed from yellow to green
In Posting Area 1 there is a second ZR doc (6300000421) shown in the Doc field. It is
the document that carries the entries of the reconciliation performed.
Double click on both ZR 6300000420 and 6300000421 to review their entries.
Document ZR 6300000420 Review
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Dr. Cash EFT AP - 11011010
Cr. Bank Nominal-11011014
The generated entry each time a bank statement is uploaded in Umoja to show that the
bank Debited UN account, whether an Outgoing Payment was generated or not.
Document ZR 6300000421 Review
Using the T_code FAGLL03 to display G/L Account Line Item for 11011014 note the postings:
There are two ZR documents, 6300000420 and 6300000421. We now have four
clearing entries, instead of two as we did for automatic clearance.
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Case 2: The bank debits UN account when no instruction to disburse funds on UN behalf
was issued
There could be instances when the bank Debits UN account in their books when UN have
not and do not intend to create an Outgoing Payment. E.g. for a bank Debit of $2,000 in
house bank USCH1, when the bank statement #117 is uploaded the following is expected:
Manual reconciliation will be required to move the Debit from the Csh EFT AP a/c to Cash
Unidentified until the bank clarifies the situation.
Manual Clearance Steps
Using FEBAN T_code, locate the bank statement, i.e. statement #117 for house bank USCH1.
Double click the open outgoing payment item to access the ZR document # and note
that this time it appears in the PmtAcc field. When manual clearance is completed
another ZR document will be generated and will appear in the now empty Doc. Field.
Double click the PmtAcc Document #. It will show the Debit to Cash EFT AP and Credit
to Bank Nominal.
Click Statement Items and click Post.
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Post with clearing items display overview screen review
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Enter GL a/c 11011019 in the Account field (Unidentified a/c of this House Bank:
USCH1) where the unrecognized charge will remain until clarification is obtained from
the bank why they debited UN account without an instruction from UN representative.
Click the Enter icon to get to Post with Clearing Add G/L Account Item screen where
additional data for the Debit line will be entered.
Enter the Business Area in the Business Area field. Since Unidentified a/c is an account
of the Treasury Main Pool, the Business Area to enter is S101.
[Bank Reconciliation] Version 1
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Enter the Fund in the Fund field. The Fund 64VQA is for Treasury Main Pool.
Enter GMNR in the Grant field.
Click the Enter icon to go back to the Post with Clearing Add G/L Account
Item Screen.
Click Document in the menu bar and select Simulate. This opens the Post with Clearing
Correct G/L Account item.
The document type is ZR, the second ZR document. The first ZR document.
(6300126747) was created by the system with Credit to Bank Nominal and Debit to
EFT AP
[Bank Reconciliation] Version 1
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Both the Reference and Doc. Header Text are system generated. The reference is a
combination of House Bank, Currency and Bank statement number.
The Credit of the Cash EFT AP clears the un-reconciled Debit from the first ZR
document 6300126747. Cash Unidentified is now Debited.
The sum of debits is equal to the sum of credits.
Click on the Save icon to post the document.
A message with a green status appears at the bottom of the screen informing that the
document has been posted. Note the document number.
Return to FEBAN and double click the item just reconciled. Note that the status
changed from yellow to green
In Posting Area 1, there is now a second ZR document (6300180159) shown in the Doc
field. It is this document that carries the entries of the reconciliation we just performed.
Double click both ZR 6300126747 and 6300180159 to review their entries.
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ZR document # 6300126747 Review
Both ZR documents (Debit and Credit) are cleared and the status is green. The balance on
the account is Zero
[Bank Reconciliation] Version 1
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Case 3: The bank correctly charges UN account but for expenses where there is no need
to raise Accounts payable and generate an Outgoing Payment (e.g. bank charges).
At times the bank may correctly charge our account but for expenses for which we do not
have to raise a payable and generate an Outgoing Payment. This will be the case with bank
charges and other commissions that bank directly charges to UN account.
As before, at the time the bank statement is uploaded, Umoja creates a ZR document to
post the bank charges:
Dr. Cash EFT AP
Cr. Bank Nominal
Since a payable will not be established and consequently neither an Outgoing Payment (KZ
document) will be generated, bank reconciliation in this case will consist of:
Raising a JV to transfer the Debit from the Cash EFT AP account to an expense account.
Ensuring that the assignment of both the Debit (from the bank statement, doc type ZR) and
the Credit (from the JV, doc type SA) have the same assignment or clear them using F-03
T_ code (in case there are many debits to be cleared).
Bank charges are usually not cleared using FEBAN as it has been designed that these
transactions (they might be many lines) will appear as cleared in FEBAN (but still open in the
GL). With a JV many lines could be cleared in one posting.
Module 2 Exercises
Exercise 1 - outgoing payments ref KZ documents
Exercise 2 - unidentified charges
[Bank Reconciliation] Version 1
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Module 3: Incoming Payments
Module Overview
This module explains the processing of Incoming payments within the integrated Umoja
Accounts Receivable and Treasury Funds receipt system solution with focus on how to perform
reconciliations for items that do not automatically clear when a Bank statement is uploaded to
match Accounts Receivables with those Incoming payments.
Objectives:
After completing this module, you will be able to:
Know the FI created document types for Incoming payments
Understand the ideal FI accounting entries associated with Incoming payments
Confirm automatic cleared items and perform manual clearance of open items
Learn different reasons why automatic clearing for items between the physical bank
and GL Nominal and bank clearing accounts entries may not happen
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Identifying Open Customer Items
A listing of all customer open items that meet the search criteria is displayed. Note that all
open items below have a red status. See the screen on next page.
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A decrease in the amount outstanding on the customer account who made the
payment by automatically or manually clearing the open Accounts Receivable /
recoverable in the AR sub Ledger.
When an EFT Incoming Payment is received, the customers account is not immediately
credited in the GL. Instead the credit is temporarily booked to the EFT In a/c. This is one of
the seven GL accounts created to record balances and reconciling items for each House
Bank that UN Treasury maintain.
The task of reconciling transactions with the bank, which result from the Received Incoming
Payments, essentially consists of moving these credits from the EFT In account to the
respective accounts with open items. This may be processed automatically by Umoja
solution or manually through bank reconciliation.
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Whether a bank transaction resulting from Incoming Payments will be reconciled
automatically or manually depends on what happens when bank statements are uploaded
into Umoja.
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The task of the bank reconciler is to move the funds from the EFT-In account to a
Customer/ Vendors account when the system fails to do so automatically. One of the
reasons why automatic clearance will fail is when the reference on the bank statement for
the Incoming Payment does not match an open receivable or recoverable item in the
system.
To illustrate how manual clearance is done in this case, the following data set is used:
Customer:
1111000010 Government of Belgium
Outstanding Amount: US$ 15,700
Being:
Sale of Publications
AR Document #:
2200000485
To manually clear the item, first locate the bank statement on which it is found through
FEBAN as described earlier. In our case, we are looking for Item #11 of statement 13282 of
House Bank USCH2.
Double-click the open item you intend to reconcile. Note that a document number
appears in Posting Area 1 only. This is the reconciliation doc ZR showing:
Click Post icon. This starts the process to move the funds from EFT In (Debit) to the
customers A/c (Credit). At the end of the process a document number will appear in
Posting Area 2.
[Bank Reconciliation] Version 1
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In the Post with Clearing Select Open Items screen that opens, undertake the following:
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De-select (by double clicking) the amounts not intended to match to the Incoming
Payment until the Amount entered = Amount Assigned.
Click on Document in the menu bar and select Simulate, this opens the Post with
Clearing Display Overview screen. Take note of the following:
Document type is DZ, Incoming Payment. The posting key for the Debit entry is 40
because it is a Debit to a GL account, while 15 is a Credit to a Customer a/c.
The sum of Debits equals the sum of Credits.
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Click Save icon to Post the document, a message appears at the bottom of the screen
with the posted document number.
Return to the bank statement and double click the item you just reconciled. Note the
following:
The status is now green.
A document number now appears in Posting Area 2
Double click each of the two document numbers in turn.
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Review DZ document # 2400000204
On review of the EFT In a/c 11012716, observation made is that though the credit that was
temporarily booked there to the account of the customer who made the payment was
moved, the two entries in the EFT In a/c still have a red status. The status will change to
green and a document number will appear in the now empty Clrng Doc field when the
documents are matched against each other as part of batch clearing process
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Case 2: Partial Payments
The bank may correctly reference an Incoming Payment on the bank statement. However,
automatic clearing may still fail because the amount on the statement is different from the
amount in the customer open item. For instance, UN might receive a lesser amount than
expected. This could be due to exchange rate differences, bank charges or because the
customer disputes parts of the invoice. Whatever the reason, when the bank statement is
uploaded, the system will:
It will then be the duty of the bank reconciler in collaboration with the Accounts Receivable
Unit to move the funds from EFT In A/C to the customers account. If the difference is due
to bank charges or exchange rate fluctuation, a JV should be raised to clear it.
Scenario to illustrate case 2
Customer 1111000026 Municipality of Deir Mimas used UN air asset in June 2013.
They were invoiced on 08 Oct. 13 for the full amount of $4,500. The customer however
contested this amount because food was not served on board. They only paid $4,000
directly into UN account on 08 Oct. 13. The AR document number was correctly
referenced in Bank Statement # 13282 of House Bank USCH2. However, when the
statement was uploaded on 09 Oct. 13 automatic clearance failed because of
differences in amount between the Incoming Payment and customer open item. In such
instances, manual reconciliation is required to clear the open item.
The first step is to find the bank statement on which the open item is located through use of
T_code FEBAN. In this case its item # 2 of statement 13282 for House Bank USCH2.
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Double-click the open item you intend to clear. Note that the Doc Field in Posting Area
2 is empty.
Click Save icon to post (can also do via Ctrl + S), this opens the Post With
Clearing Select Open Items screen
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The Post with Clearing Process Open Items screen opens with the Standard tab open
by
default. Since we are not clearing the full amount of an open item, click on the Partial
Pmt Tab.
Double click the amount of the item you intend to clear. This highlights the amount
and also duplicates it in the Payment Amount.
Delete the amount in the Payment Amount field and replace it by the partial payment
you intend to make.
Press Enter to validate. Note that the Not Assigned becomes zero.
Click on Document on the menu bar then Simulate.
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When the Post with Clearing Display Overview screen opens, note that the doc type DZ
- Incoming Payment, corresponds with the posting key for line 2 i.e. credit of a
customer account for an Incoming Payment.
Click the Save icon to post and note the document number that displays at the bottom
of the page when posting is done.
Return to FEBAN and double click on the Incoming Payment that was just applied to a
Customer A/c. It now displays a green status.
Note that the document carrying the reconciliation entries now appears in Posting
Area 2. Double click the documents in Posting Areas 1 and 2.
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A review of the customers account # 1111000026 for Invoice # 2200000383 (DR doc type)
shows that though a partial payment of $4,000 was received on 09.10.2013, the invoice is
still outstanding by $500.
[Bank Reconciliation] Version 1
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Case 3: Payments from Vendors
Recoverable amounts from staff members, MILOBs, Commercial Vendors and other
Business Partners who do not have customer roles in Umoja are done through credit
memos established in the Accounts Payable Sub-ledger. Incoming Payments from these
vendors to settle outstanding items will have to be matched and cleared manually.
Scenario
Staff member 1110001280 Abou Saleh, owed UNIFIL $100.00 for private telephone calls
he made while on mission there during Pilot Go-live in July 2013. A credit memo (Doc type
KG #3200000063) was raised to record this recoverable on 30 August 2013. The staff
member transferred $100.00 to UN House Bank USUS1. The Incoming Payment was
reflected in UN bank statement #13279 of 09 October 2013. In this instance, perform
manual bank reconciliation.
Double-click the open item you intend to clear. Note; Doc Field in Posting Area 1 has a
number but is empty in posting area 2.
Click Save icon to post (or use Ctrl + S), this opens Post with Clearing Select Open
Items screen
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Enter the KG doc number in the From field of the Document Number section.
Click Process Open Items, this opens Post with Clearing Process Open Items
Screen.
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Since the document number of the open item (credit memo) was entered, only one
result is returned, which matches with the amount of the Incoming Payment and the
processing status for Not Assigned is zero
Select Document on the menu bar choose Simulate, this opens Post with Clearing
Display overview screen
When Post with Clearing Display Overview screen opens, document type DZ
- Incoming Payment, corresponds with the posting key for line 2 i.e. credit of a vendor
account for an Incoming Payment.
Click Save icon to post and note the document number that displays at the bottom
of the page when posting is done.
[Bank Reconciliation] Version 1
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Confirmation of Manually cleared item
Return to FEBAN and double click on the Incoming Payment that was just applied to a
Customer A/c. It now displays a green status.
Note that the document carrying the reconciliation entries now appears in Posting Area
2. Double click the document numbers in Posting Areas 1 and 2 to review the postings.
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Review of EFT In a/c 11012916 reveal that though the credit that was temporarily booked
has been moved to the account of the vendor who made the partial payment, the two
entries in the EFT In a/c still have a red status. When the documents are matched against
each other as part of batch clearing process, the status will change to green and a
document number will appear in the now empty Clrng Doc field.
A review of the Vendors account for Credit Memo #3200000063 (KG doc type) shows that
the outstanding recoverable of $100 has been cleared by the Incoming Payment (DZ). The
open Vendor item is fully reconciled.
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Incoming Payments Manual Clearance
To manually clear the item, first locate the bank statement using T_code FEBAN as
described earlier. In this case, its Item #7 of statement # 1265 of House Bank USCH1.
Double-click the open item you intend to clear. Note that the Doc Field in Posting Area 2
is empty
Click Save icon to post (or use Ctrl + S). This opens Post with Clearing Select open
Items screen.
Click Back icon. This opens Post with Clearing Display Overview screen.
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When the Post with Clearing Display Overview screen opens, note that the doc type DZ.
Also note that Line 1, the debit line is automatically generated by the system. We now
have to enter Line 2s
Enter 50 in the Pstky field and the 39201010 in the Account field
Click Enter. This opens the Post with Clearing Add Customer Item screen.
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The coding block key elements
Review the two lines, the doc type and the reference (House Bank + Currency + Bank
Statement Number).
Click Save to post the DZ document and note the number that displays at the
bottom of the screen.
[Bank Reconciliation] Version 1
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Review Reconciled item
Return to FEBAN and double click on the Incoming Payment that was just applied to
the Unapplied Cash a/c. It now displays a green status.
Note that the document carrying the reconciliation entries now appears in Posting
Area 2. Double click the documents in Posting Areas 1 and 2.
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Incoming Payments Transfer to clearing account
To transfer the reconciling item, first locate the bank statement on which the item is found
using FEBAN T_code.
Double-click the open item you intend to clear. Note that the Doc Field in Posting Area
2 is empty.
Click on the Save icon to post (or use Ctrl + S). This opens the Post With
Clearing Select Open Items screen.
Click Back icon. This opens Post with Clearing Display Overview screen.
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Enter Posting key = 50 and Enter GL Account 11479997 (Payment Rejected by Bank)
Click enter icon
Enter Posting Key 40 and G/L account 74251010 for Bank charges
Click on More Data
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Enter Business Area, Cost Center, Fund and Grant of original invoice and Click enter
Click on Overview Icon
Click on Save
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Remember that whenever an FI document is posting against two different funds, the
system automatically posts another document (17xxxxxx) against the Treasury Pool Fund.
You can see it selecting Environment/Document Environment/Accounting Documents.
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Case 6: Payments received in error
Exceptionally, payments may be made to the UN in error. Prior to closing the month the money
should be moved from EFT In to another GL a/c 39201010 Unapplied Cash, where it will
remain until a decision is made on what to do with it. The steps to move the funds from EFT In
to Unapplied Cash are the same as those described in Case 5.
Module 3 exercises
Exercise 3 - incoming payments from customer or vendor
Exercise 4 - incoming payments with no receivable
Exercise 5 - rejected payments
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Participant Guide
To see the posting of the bank statement (ZR document), double click in the document number
(6300021748) of the posting area 1. The posting of the source bank is:
Credit to the nominal account
Debit to EFT-AP.
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Receiving Bank
The receiving bank, in this case is LBC12
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Select the document related to the outgoing transfer; in this example 6300021748 (selected
line would be light blue while the others, if any, are black).
Select from the main menu Document/Simulate to see the postings.
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For the EFT-AP, in which the system automatically reconciled the debit and the credit with
clearing document 6300024968, both lines are already cleared.
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Module 5: Transfer from a source bank account to a receiving bank account
Objective
This module outlines steps on how to reconcile transfers from an Umoja source bank account
to an Umoja recipient bank account, specifically from a USD bank account to a foreign currency
bank account.
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As you may see, the credit in the source bank (USD) and the debit in the receiving bank are in
GL 11xxxx17. Likewise, the gain/loss in exchange rate is the difference between the debit and
the credit in GL 79611010 (USD 97,546.98 100,000). Consequently, there will be no need to
post any exchange rate difference with FEBAN.
Note: in case the transfer from a USD bank account is also to another USD
bank account, there will be only one ZT document (debit and credit to 11xxxx17)
and there will be no postings to GL 79611010 (FX Purch Sale Currency).
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Select only documents 1700020886 and 6300002667 (selected lines would be light blue while
the others are black) and click the post icon
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When clearing occurs, as seen in the next screen a new clearing document will be posted. In
this example, clearing document 6300025876 has been posted and the line is now cleared
(green).
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There might be instances in which the bank statement of the source bank debits GL 11xxxx14
(EFT-AP) while the credit of the ZT document is in GL 11xxxx17. In those cases, only the line of
the bank statement should be selected (6300002667). From the main menu, select Edit/Select
more.
Enter the Investment GL account of the source bank in the Account field. Click Process Open
Items.
Select the related ZT document; in this example 1700020886 (selected line would be light blue
while the others, if any, are black as stated earlier).
To review the postings, select from the main menu Document/Simulate. To post select post
icon
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Once the post icon is selected, only the line of the bank statement should be selected
(6300002628). From the main menu, select Edit/Select more.
Enter the Investment GL account of the receiving bank in the Account field. Click Process Open
Items.
Select the related ZT document; in this example 1700020885 (selected line would be light blue
while the others, if any, are black).
To review the postings, select from the main menu Document/Simulate.
To post, select the post icon
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Double click in the line again and FEBAN will show the just posted ZR document.
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Print the list of Transfers done via a ZT document
As explained above, when UNHQ approves a transfer to a mission bank account, a posting is
automatically recorded with document type ZT:
Cr
Dr
To review the list of transfers, you can use report FAGLL03 with the variant Remittance:
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Select Remittances. Note that there is one dynamic selection for that variant. Select all items to
see open and cleared remittances i.e. all remittances.
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Posting scheme - Transfers in the same currency (one ZT document)
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Module 6: Preparation of Month End Bank Reconciliation
Objective
This module outlines steps on how to prepare Month End Bank Reconciliation statement, which is a
critical management report that UN entities prepare every month as part of the financial reports to
UNHQ Accounts Division. Bank reconciliation statement is prepared for each bank account the UN
maintains. Steps to undertake are elaborated below:
2. Once the report has executed, select the Report Layout /BK REC RPT:
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The report will now show information in the same column order as the Month End Bank
Reconciliation template.
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Indicate where you want the file saved and enter the file name.
Click Save
If you receive the following message, click OK.
When the following message appears in the bottom left corner of the screen, the export is
complete.
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2. Copy and paste FAGLL03 nominal balance and reconciling items for each GL account.
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Sections boxed in blue are copied and pasted into the Month End Bank Reconciliation template;
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Printscreen of FEBAN balance at month end showing balance per bank equal to Nominal
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G/L Account
b.
Printout of FAGLL03 showing GL account balance for all reconciling GL Accounts for that
bank account (i.e. GL ending in 10 to 19)
c.
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Module 7: Bank reconciliation General Ledger maintenance.
Objective
This module provides useful information on how to maintain some bank reconciliation
transactions at the General Ledger level to facilitate clean financial reporting.
Bank Charges
With Umoja solution, if the Bank external transaction code used by your house bank is properly
mapped, Bank Charges will be displayed with green status to indicate that they are cleared in
FEBAN. However, these entries at General Ledger level will need to be cleared using T_Code F 03. Below are different forms that Bank Charges will take and related General Ledger postings;
Category Bank Charge Form
1
Bank charges that are not
associated with a specific
transaction
( typically these charges
appear in the statement
on the last day of the
month)
2
Bank charges that are
associated with a specific
transaction (for instance
international payment fee)
3
Bank charges that are
associated with special
services provided by the
bank ( e.g. transporting
money to remote and safe
areas)
Financial postings
Involves two-step process:
1. Using F-03, select Charge off diff" button to record
the expense line: Posting key = 40, GL = 74251010,
Cost Centre = 99901 Fund = 64VQA, Business Area =
S101, Grant =GMNR
2. A batch
program (Average Daily Balance) will allocate all Bank
Charges recorded in 64VQA to the pool participants.
As for category 1 above
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To be
charged
against
Another GL
Remarks
Another GL
FEBAN should be used. Using F-03 may clear both lines but the
bank clearing account will be displayed always as open in FEBAN
FEBAN should be used. Using F-44 may clear both lines but the
bank clearing account will be displayed always as open in FEBAN
FEBAN should be used. Using F-32 may clear both lines but the
bank clearing account will be displayed always as open in FEBAN
Vendor
Debit
Customer
Debit
FEBAN should be used. Using F-03 may clear both lines but the
bank clearing account will be displayed always as open in FEBAN
Notes:
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Typical Bank Reconciler daily maintenance actions
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Version
1
Prepared by
Description
Initial Draft
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