GeneralLedgerEntries

Ledger entries block of a SAF-T (OECD) file.

Definition

GeneralLedgerEntries holds Journal elements, each Journal holding Transaction elements, and each Transaction holding Line elements split into DebitLine and CreditLine. Control headers (NumberOfEntries, TotalDebit, TotalCredit) let the auditor check that the export balances and is complete.

Origin

Defined in the OECD Guidance for the Standard Audit File – Tax (SAF-T), Version 2.0 (Committee on Fiscal Affairs, 2010).

Example in context

<GeneralLedgerEntries><Journal><Transaction><Lines><DebitLine><AccountID>6111</AccountID><DebitAmount><Amount>100.00</Amount></DebitAmount></DebitLine></Lines></Transaction></Journal></GeneralLedgerEntries>

Related terms

• MasterFiles — the reference data pointed to by AccountID, CustomerID, etc.