{"id":356749,"date":"2024-10-20T01:13:49","date_gmt":"2024-10-20T01:13:49","guid":{"rendered":"https:\/\/pdfstandards.shop\/product\/uncategorized\/bs-iso-213782019\/"},"modified":"2024-10-26T01:38:11","modified_gmt":"2024-10-26T01:38:11","slug":"bs-iso-213782019","status":"publish","type":"product","link":"https:\/\/pdfstandards.shop\/product\/publishers\/bsi\/bs-iso-213782019\/","title":{"rendered":"BS ISO 21378:2019"},"content":{"rendered":"

This document establishes common definitions of accounting data elements and provides the information necessary to extract relevant audit data.<\/p>\n

\n
\n NOTE\n <\/div>\n

For the purpose of this document, “audit” refers to an examination of an entity\u2019s financial and financial related records in order to check that they are fairly presented.<\/p>\n<\/div>\n

This document is applicable to the bridging of understanding among auditors, auditees, software developers and IT professionals, and creating a mechanism for expressing the information, common to accounting, in a manner independent of accounting and ERP systems. This document serves as a foundation for local data extraction efforts in the areas of general ledger, accounts receivable, sales, accounts payable, purchase, inventory, and property, plant and equipment.<\/p>\n

PDF Catalog<\/h4>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
PDF Pages<\/th>\nPDF Title<\/th>\n<\/tr>\n
2<\/td>\nundefined <\/td>\n<\/tr>\n
8<\/td>\nForeword <\/td>\n<\/tr>\n
9<\/td>\nIntroduction <\/td>\n<\/tr>\n
11<\/td>\n1 Scope
2 Normative references
3 Terms and definitions <\/td>\n<\/tr>\n
13<\/td>\n4 Modules, tables and fields
4.1 General <\/td>\n<\/tr>\n
14<\/td>\n4.2 Naming conventions <\/td>\n<\/tr>\n
16<\/td>\n4.3 Representation and datatype of data elements <\/td>\n<\/tr>\n
18<\/td>\n4.4 Base module
4.4.1 General
4.4.2 BAS_Business_Segment
4.4.3 BAS_Business_Segment_Hierarchy <\/td>\n<\/tr>\n
19<\/td>\n4.4.4 BAS_Employee <\/td>\n<\/tr>\n
20<\/td>\n4.4.5 BAS_User <\/td>\n<\/tr>\n
21<\/td>\n4.4.6 BAS_Customer_Type <\/td>\n<\/tr>\n
22<\/td>\n4.4.7 BAS_Customer <\/td>\n<\/tr>\n
25<\/td>\n4.4.8 BAS_Supplier_Type <\/td>\n<\/tr>\n
26<\/td>\n4.4.9 BAS_Supplier <\/td>\n<\/tr>\n
28<\/td>\n4.4.10 BAS_Chart_Of_Accounts <\/td>\n<\/tr>\n
30<\/td>\n4.4.11 BAS_Accounting_Period
4.4.12 BAS_Journal_Entry_Type <\/td>\n<\/tr>\n
31<\/td>\n4.4.13 BAS_Bill_Type <\/td>\n<\/tr>\n
32<\/td>\n4.4.14 BAS_Settlement_Method
4.4.15 BAS_Currency <\/td>\n<\/tr>\n
33<\/td>\n4.4.16 BAS_Measurement_Unit <\/td>\n<\/tr>\n
34<\/td>\n4.4.17 BAS_Payment_Term
4.4.18 BAS_Project <\/td>\n<\/tr>\n
35<\/td>\n4.4.19 BAS_Bank_Account <\/td>\n<\/tr>\n
36<\/td>\n4.4.20 BAS_Tax_Regulatory <\/td>\n<\/tr>\n
37<\/td>\n4.4.21 BAS_Tax_Type <\/td>\n<\/tr>\n
38<\/td>\n4.4.22 BAS_Customized_ACC_Segment <\/td>\n<\/tr>\n
39<\/td>\n4.4.23 BAS_Customized_ACC_Value <\/td>\n<\/tr>\n
40<\/td>\n4.4.24 BAS_Profile <\/td>\n<\/tr>\n
42<\/td>\n4.4.25 Base standard data questionnaire <\/td>\n<\/tr>\n
43<\/td>\n4.5 General Ledger module
4.5.1 General <\/td>\n<\/tr>\n
44<\/td>\n4.5.2 GL_Trial_Balance <\/td>\n<\/tr>\n
47<\/td>\n4.5.3 GL_Details <\/td>\n<\/tr>\n
52<\/td>\n4.5.4 GL_Source <\/td>\n<\/tr>\n
53<\/td>\n4.5.5 GL_Account_Segment <\/td>\n<\/tr>\n
55<\/td>\n4.5.6 GL_Accounts_Period_Balance <\/td>\n<\/tr>\n
58<\/td>\n4.5.7 GL standard data profiling report <\/td>\n<\/tr>\n
59<\/td>\n4.5.8 GL standard data questionnaire <\/td>\n<\/tr>\n
60<\/td>\n4.6 Accounts Receivable module
4.6.1 General <\/td>\n<\/tr>\n
61<\/td>\n4.6.2 AR_Open_Accounts_Receivable <\/td>\n<\/tr>\n
65<\/td>\n4.6.3 AR_Cash_Received <\/td>\n<\/tr>\n
69<\/td>\n4.6.4 AR_Cash_Application <\/td>\n<\/tr>\n
72<\/td>\n4.6.5 AR_Adjustments <\/td>\n<\/tr>\n
78<\/td>\n4.6.6 AR_Adjustments_Details <\/td>\n<\/tr>\n
82<\/td>\n4.6.7 AR standard data profiling report <\/td>\n<\/tr>\n
83<\/td>\n4.6.8 AR standard data questionnaire
4.7 Sales module
4.7.1 General <\/td>\n<\/tr>\n
84<\/td>\n4.7.2 SAL_Contracts <\/td>\n<\/tr>\n
86<\/td>\n4.7.3 SAL_Contracts_Details <\/td>\n<\/tr>\n
89<\/td>\n4.7.4 SAL_Orders <\/td>\n<\/tr>\n
91<\/td>\n4.7.5 SAL_Orders_Details <\/td>\n<\/tr>\n
94<\/td>\n4.7.6 SAL_Invoices_Generated <\/td>\n<\/tr>\n
99<\/td>\n4.7.7 SAL_Invoices_Generated_Details <\/td>\n<\/tr>\n
102<\/td>\n4.7.8 SAL_Shipments_Made <\/td>\n<\/tr>\n
105<\/td>\n4.7.9 SAL_Shipments_Made_Details <\/td>\n<\/tr>\n
107<\/td>\n4.7.10 SAL standard data profiling report <\/td>\n<\/tr>\n
108<\/td>\n4.7.11 SAL standard data questionnaire <\/td>\n<\/tr>\n
109<\/td>\n4.8 Accounts Payable module
4.8.1 General
4.8.2 AP_Open_Accounts_Payable <\/td>\n<\/tr>\n
113<\/td>\n4.8.3 AP_Payments_Made <\/td>\n<\/tr>\n
117<\/td>\n4.8.4 AP_Cash_Application <\/td>\n<\/tr>\n
121<\/td>\n4.8.5 AP_Adjustments <\/td>\n<\/tr>\n
127<\/td>\n4.8.6 AP_Adjustments_Details <\/td>\n<\/tr>\n
131<\/td>\n4.8.7 AP standard data profiling report <\/td>\n<\/tr>\n
132<\/td>\n4.8.8 AP standard data questionnaire
4.9 Purchase module
4.9.1 General <\/td>\n<\/tr>\n
133<\/td>\n4.9.2 PUR_Requisitions <\/td>\n<\/tr>\n
134<\/td>\n4.9.3 PUR_Requisitions_Details <\/td>\n<\/tr>\n
136<\/td>\n4.9.4 PUR_Contracts <\/td>\n<\/tr>\n
138<\/td>\n4.9.5 PUR_Contracts_Details <\/td>\n<\/tr>\n
141<\/td>\n4.9.6 PUR_Orders <\/td>\n<\/tr>\n
144<\/td>\n4.9.7 PUR_Orders_Details <\/td>\n<\/tr>\n
148<\/td>\n4.9.8 PUR_Invoices_Received <\/td>\n<\/tr>\n
152<\/td>\n4.9.9 PUR_Invoices_Received_Details <\/td>\n<\/tr>\n
156<\/td>\n4.9.10 PUR_Materials_Received <\/td>\n<\/tr>\n
159<\/td>\n4.9.11 PUR_Materials_Received_Details <\/td>\n<\/tr>\n
161<\/td>\n4.9.12 PUR standard data profiling report <\/td>\n<\/tr>\n
163<\/td>\n4.9.13 PUR standard data questionnaire
4.10 Inventory module
4.10.1 General <\/td>\n<\/tr>\n
164<\/td>\n4.10.2 INV_Location <\/td>\n<\/tr>\n
165<\/td>\n4.10.3 INV_Product_Type <\/td>\n<\/tr>\n
166<\/td>\n4.10.4 INV_Product <\/td>\n<\/tr>\n
169<\/td>\n4.10.5 INV_On_Hand <\/td>\n<\/tr>\n
172<\/td>\n4.10.6 INV_Transaction <\/td>\n<\/tr>\n
177<\/td>\n4.10.7 INV_Physical_Inventory <\/td>\n<\/tr>\n
180<\/td>\n4.10.8 INV_Period_Balance <\/td>\n<\/tr>\n
182<\/td>\n4.10.9 INV standard data profiling report <\/td>\n<\/tr>\n
183<\/td>\n4.10.10 INV standard data questionnaire
4.11 Property, Plant and Equipment module
4.11.1 General <\/td>\n<\/tr>\n
184<\/td>\n4.11.2 PPE_Type <\/td>\n<\/tr>\n
185<\/td>\n4.11.3 PPE_Master <\/td>\n<\/tr>\n
188<\/td>\n4.11.4 PPE_Addition <\/td>\n<\/tr>\n
191<\/td>\n4.11.5 PPE_Removal <\/td>\n<\/tr>\n
194<\/td>\n4.11.6 PPE_Change <\/td>\n<\/tr>\n
197<\/td>\n4.11.7 PPE_Department_Allocation
4.11.8 PPE_Depreciation_Method <\/td>\n<\/tr>\n
198<\/td>\n4.11.9 PPE_Depreciation <\/td>\n<\/tr>\n
201<\/td>\n4.11.10 PPE standard data profiling report <\/td>\n<\/tr>\n
202<\/td>\n4.11.11 PPE standard data questionnaire <\/td>\n<\/tr>\n
203<\/td>\n5 Syntax\/technical format
5.1 General
5.2 Characteristics of flat files
5.3 Extension
5.4 Conventions of folder naming and file naming <\/td>\n<\/tr>\n
204<\/td>\n5.5 Data file format convention in flat files <\/td>\n<\/tr>\n
205<\/td>\n6 Transport\/handling and versioning
6.1 Character encoding conventions <\/td>\n<\/tr>\n
206<\/td>\n6.2 Versioning
6.3 Multi-platform and multi-system data transfer
6.4 File compression <\/td>\n<\/tr>\n
208<\/td>\nAnnex A (informative) Guidance on how to use the business segment table structure to customize the extraction standard for client-specific needs <\/td>\n<\/tr>\n
213<\/td>\nAnnex B (informative) Guidance on how to use Account Segment <\/td>\n<\/tr>\n
217<\/td>\nBibliography <\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Audit data collection<\/b><\/p>\n\n\n\n\n
Published By<\/td>\nPublication Date<\/td>\nNumber of Pages<\/td>\n<\/tr>\n
BSI<\/b><\/a><\/td>\n2019<\/td>\n218<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":356756,"template":"","meta":{"rank_math_lock_modified_date":false,"ep_exclude_from_search":false},"product_cat":[96,2641],"product_tag":[],"class_list":{"0":"post-356749","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-03-120-20","7":"product_cat-bsi","9":"first","10":"instock","11":"sold-individually","12":"shipping-taxable","13":"purchasable","14":"product-type-simple"},"_links":{"self":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product\/356749","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/media\/356756"}],"wp:attachment":[{"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/media?parent=356749"}],"wp:term":[{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product_cat?post=356749"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/pdfstandards.shop\/wp-json\/wp\/v2\/product_tag?post=356749"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}