AX40 ENUS FSI 12-Financial Statements

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Chapter 12: Financial Statements

CHAPTER 12: FINANCIAL STATEMENTS Objectives

The objectives are:

• Create a Dimension Focus • Create a Row Definition • Design the Structure of Row Definitions • Create a Column Definition • Print a Financial Statement • Create and Print a Dimension Statement • Display Balance by Dimension

Introduction The Financial Statement feature in Microsoft Dynamics™ AX 4.0 enables the building of a custom reporting structure. In the financial statement it is possible to map:

• Ledger accounts • Financial dimensions • Combinations of the two

It is a powerful reporting tool that explores financial figures depicted in a company context and from a business perspective. For example, financial row structures can be created to focus on cost accounts and the cost accounts can be drilled by:

• Cost centers • Departments • Combinations of the two

With the financial statement reporting feature, it is possible to create many different financial reports to comply with legal requirements and international accounting standards for the:

• Balance sheet • Income statement • Cash flow statement

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Microsoft Dynamics AX 4.0 Financials 1

The new financial statement also makes it easy to build reporting structures for internal analytical purposes. Follow these steps to create a new financial statement:

FIGURE 12−1: STEPS TO CREATE A NEW FINANCIAL STATEMENT

Dimension Focus Dimension focus makes it easy to define, manage, and select dimensions and ledger accounts to use when making reports and inquiries based on financial figures and transactions. Dimension focus also defines in which order dimensions and ledger accounts should be considered when printing and inquiring on reports. The dimension focus combines dimensions and ledger accounts. For example, one focus can view:

• Ledger accounts • Department • Purpose

Another focus can view:

• Department • Ledger accounts

Use the dimension focuses to, for example, view balance statements based on multiple dimensions and ledger accounts.

NOTE: When dimension sets are created they are automatically inserted as focuses.

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Scenario − Using Dimension Focus In the Global Trade & Manufacturing Company, the financial officer must:

• Analyze financial transactions and consider financial dimension perspectives instead of ledger accounts only.

• Determine how financial transactions should be organized for reporting and inquiring.

To view the financial data from a business perspective, the financial officer prints financial statements based on ledger accounts and departments. The financial officer has decided to implement the new financial statement feature. The first step is to create a dimension focus that combines ledger accounts and department dimensions.

Procedure − Create a Dimension Focus Follow these steps to create a dimension focus. GENERAL LEDGER→SETUP→FINANCIAL STATEMENT→DIMENSION FOCUSES

FIGURE 12−2: DIMENSION FOCUS FORM

1. Enter a unique identifier in the Set field to name the new dimension focus.

2. Enter a descriptive name in the Description field.

3. Click the Dimension tab.

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4. In the Available dimensions pane, select one or more dimensions to use as dimension focus in the row structure and drag them to the Selected dimensions pane. Use the arrows between the panes to move the dimensions from one window to the other. At least one dimension must be selected for each dimension focus. Make sure the main focus dimension is listed first, and the dimension shown within each main focus is listed second (secondary focus). For example, to print rows in a financials statement that list purposes (main focus) divided by ledger accounts (secondary focus), the purposes dimension should be listed first and the ledger accounts second. The Dimension focus Figure 12-3 shows the main and secondary dimensions selected on the Dimension tab.

GENERAL LEDGER→SETUP→FINANCIAL STATEMENT→DIMENSION FOCUSES

FIGURE 12−3: DIMENSION FOCUS

The main and secondary focus Figure 12-4 shows an example from a financial statement where the purpose called M020 is the main focus and ledger accounts, for example Finished goods, are the secondary focus.

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FIGURE 12−4: MAIN AND SECONDARY FOCUS

5. Select default focus in the Default focus for dimension rendering

field on the Ledger tab in GENERAL LEDGER→SETUP→PARAMETERS.

6. The dimension sets that are defined in Dimension Set are included in the list from which the default focus is selected. This focus is automatically selected when the Statement by Dimension form is opened in GENERAL LEDGER → REPORTS → TRANSACTIONS.

NOTE: When a dimension focus is created and entered in a row definition or a financial statement, the focus cannot be deleted until all row definitions and financials statements using that focus are deleted.

The dimension focus determines the focus of reports and inquires. As soon as the steps are completed, it is possible to:

• Create financial statements • Use the focuses to inquire on balances by dimension • Create dimension statements

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Financial Statement Row Definition The new financial statement builds the custom reporting structures on row definitions. Use row definitions in the financial statements to present financial figures by:

• Dimension • Ledger accounts • A combination of the two

The Row structure for a Balance sheet figure shows how a balance sheet can be set up using the Row definition and row structure designer:

GENERAL LEDGER→SETUP→FINANCIAL STATEMENT→ROW DEFINITION→STRUCTURE DESIGNER

FIGURE 12−5: ROW STRUCTURE FOR A BALANCE SHEET

The Row structure designer maps dimension values and ledger accounts in user-defined rows.

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Scenario − Using the Row Definition and Structure Designer In the Global Trade & Manufacturing Company, the financial officer is responsible for building row definitions to produce legal documents according to General Accounting principles. The financial officer freely maps dimensions, ledger accounts or a combination of the two to:

• Explore balances from different perspectives. • Trace and investigate transactions according to their business or

organizational origin.

Procedure − Create a Row Definition Follow these steps to create a row definition. GENERAL LEDGER→SETUP→FINANCIAL STATEMENT→ROW DEFINITION

FIGURE 12−6: ROW DEFINITION FORM

1. Press CTRL+N to create a new row definition.

2. Enter an identifier for the row definition and the name in the Row definition field.

3. In the Focus list, select a focus used in the row structure. For example, to create a financial statement based on ledger accounts sorted by department, select a focus composed of these two dimensions.

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NOTE: The Depth field shows the number of levels in the Structure Designer. If the financial statement structure consists of four levels this is automatically updated in the Depth field.

4. Click Designer to open the Structure designer form.

Procedure − Design the Structure of Row Definitions The Structure designer is similar to the hierarchy designer. Unlike the dimensions hierarchy that only uses elements, the row definition uses:

• Groups: Holds one or several row types. • Elements: Holds a value, for example, a ledger account. • Calculation: Calculates the value of one or several row definitions. • Structure: A row referring to another row. • Exception: Print those row definitions not used in the printout.

Follow these steps to create a row definition.

GENERAL LEDGER→SETUP→FINANCIAL STATEMENT→ROW DEFINITION→DESIGNER

FIGURE 12−7: ROW DEFINITION STRUCTURE DESIGNER FORM

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1. Select the Tree control check box to present the row definitions in a

tree structure.

2. Create a group to collect several row types:

– Click Create to create a new row type. – On the General tab, enter a row name and row description. The

name should be unique to the level and identifies the row upon building the structure.

– Use Print name and Print Description to define the text to be printed in reports and financial statements. If the fields are empty, the system uses Row name and Row description.

– In the Type list, select a Group row type.

NOTE: If no value is entered in Print name and Print Description, the values entered in Row name and Row description are used in reports.

– On the Setup tab, select debit or credit in the Debit/Credit list.

An account that has a credit balance shows zero if the row setting is set to Debit.

– Select the Header or Subtotal check boxes to print a header and its sublevels and then a subtotal rolling up the sublevel figures.

NOTE: The Setup tab adjusts according to the row type. For example, different fields are displayed when it is a Group type element than an Element row type.

In the following example, the Sales revenue element is a Group row type:

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FIGURE 12−8: GROUP TYPE ELEMENT When the Sales Revenue group is printed in a financial statement it looks like Figure 12-9:

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GENERAL LEDGER→REPORTS→TRANSACTIONS→PERIODIC→FINANCIAL STATEMENT

FIGURE 12−9: FINANCIAL STATEMENT WITH A GROUP TYPE ELEMENT

3. Create an element row type to hold specific values:

– Click Create to create a new row type. – On the General tab, enter a name and description for the row. – Use Print name and Print Description to define the text to be

printed in reports. – In the Type list, select Element as a row type. – On the Setup tab on the right side of the form, select the

dimension type in the Topic list. – In the Value list, select the row type dimension value.

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An element type is marked with a yellow icon in the structure designer. View Figure 12-7 for an example in the row structure designer and view the printed financial statement in Figure 12-9.

HINT: Build expressions to mass generate an authorized value combination. Select a dimension type in the tree structure and then click Create to create a new element. In the Value list on the Setup tab, write an expression such as *p. *p means that all departments starting with a 'p' are listed in the tree structure. View the field help for more information about what expressions to use. Other examples of jokers are !,*,..,;.

NOTE: Click Simulate to add the row definitions to the tree structure automatically.

4. Create a Calculation row type to make a calculation between rows:

– Click Create to create a new row name type. – On the General tab, enter a name and description for the row. – Use Print name and Print description to define the text to be

printed in reports. – In the Type list, select Calculation as a row type. – On the Setup tab, drag the row definitions from the tree structure

area and write the expression in the Calculation expression field. For example, if there are two row definitions added and operator + is written in the Calculation expression field, the sum of the two row definitions is added to the printout. For example, use the calculation element type to make subtotals in a financial statement.

HINT: Select an ID number in Arguments available and then click Sum up to automatically insert the operator sign + in the Calculation field.

5. Create a Structure row type to reuse other existing row definitions.

– Click Create to create a new row name type. – On the General tab, enter a Name and Description for the row. – Use Print name and Print Description to define the text printed

in the reports. – In the Type list, select Structure as a row type. – On the Setup tab in the Row definition list, select a row

definition. – In the Branch list, select a specific part of a row definition if it is

not required to reuse the whole row definition.

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Figure 12-10 shows an example of a structure type called P&L – Income statement rows. The structure reuses another row definition that is selected in the Row definition list. This is very useful to save time on creating many different row structures.


FIGURE 12−10: STRUCTURE ROW TYPE

HINT: It is not possible to reuse an existing row definition if work is performed in edit mode. To verify work is not performed in edit mode, double-click the row definition in the tree structure area. When the list of values are presented in the grid area, click the Structures tab, and drag the row definitions to reuse. To not reuse the whole row definition, double-click the reusable row definition in the tree structure to enter edit mode. On the Setup tab, select a specific part of the row definition in the Branch list that is used in the new row definition.

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6. Create a row type Exception to list inconsistencies when printing a financial statement.

– Click Create to create a new row name type. – On the General tab, enter a Name and Description for the row. – Use Print name and Print Description to define the text to be

printed in reports. – In the Type list, select Exception as a row type. – On the Setup tab in the Exception type list, select the type of

exception to be included in the financial statement. Refer to the online help for an explanation of the different selections.

– For example, a financial statement with an Exception row type with the Exception type value Duplicate lists element value combinations whose balances are listed more than one time in the financial statement.

7. For all row types, click the Special report tab and select print

options. The Special report tab only appears in edit mode.

NOTE: When double-clicking a row type in the tree structure, the system switches between the edit mode and a list of values that can be selected.

8. Verify there are no errors and duplicates before updating the

structure.

– Select the Check check box to search for duplicates. – Click the Simulate check box. The system then searches for

duplicates and marks the duplicate branch with a specific icon. Simulate shows all the components of the row definition and the whole structure and insert rows as they appear in the financial statement.

NOTE: In simulate mode the Designer cannot be edited.

9. If there are no errors Update is activated. Click Update to create the

list of value combinations.

10. Click Print to print a row definition, branch or the whole tree structure.

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Financial Statement Column Definition In Microsoft Dynamics AX, the financial statement column definition is modified slightly to make it easier to build financial statements. The changes include the following:

• The general and the column definition are merged. • Default settings are enabled for setting up the financial statement and

print options. • The addition of the ability to select a focus to a column type. • Up and down buttons to move the lines. • Select capability on transactional columns. • An improved calculation column.

Procedure − Create a Column Definition Follow these steps to print the selected financial statement. GENERAL LEDGER→ SETUP→FINANCIAL STATEMENT→FINANCIAL STATEMENT

FIGURE 12−11: FINANCIAL STATEMENT FORM

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1. Press CTRL+N in the upper part of the form, to create a new financial statement definition, and enter the Code and Description.

2. Select a dimension focus in the Main focus list.

NOTE: Select a secondary focus to make the financial statement more detailed. The financial statement then prints a combination of several focuses. Therefore it is possible to get a very detailed financial statement that divides ledger accounts according to one or several dimensions. For example, divide ledger accounts by department and cost center and get a clear picture of which cost center spends the most in a given department.

3. On the Setup tab:

– Select a row definition. – Define the print settings. The settings can be modified when

printing.

4. Press CTRL+N, in the lower part of the form, to create a new column in the financial statement.

– Enter a Name for the column. – In the Column type list, select the type of contents in the

individual column. For example, select the Main focus code for the main focus name to appear in the financial statement. Refer to the online help for a description of the different selections. Repeat step 4 until all the required columns are created.

NOTE: If the column type is Current, click Select to select specific transactions to include in the financial statement column.

Figure 12-12 shows an example of a main and secondary focus

combined in a financial statement. Ledger account 110160 'Cash in bank – U.S. (Fixed Asset Purch)' is divided by department (10) and cost center (1010). The controller can view the specific costs spent on fixed assets by specific departments. In the following example, department 70 'Manufacturing operations' spent $176,500 on purchasing fixed assets for production.

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FIGURE 12−12: MAIN AND SECONDARY FOCUS COMBINED IN A FINANCIAL STATEMENT

Print a Financial Statement In the Financial statement form, it is now possible to:

• Combine dimension focuses to make detailed financial reports. • Apply row definitions to print custom and structured financial

statements. Follow these steps to print the financial statement column definition.

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FIGURE 12−13: PRINT A FINANCIAL STATEMENT FORM

1. In the Financial statement list, select the financial statement definition.

NOTE: The default settings are automatically transferred to the different fields and lists. Change the default values if it is required.

2. In the Output type list, click Standard. In the Output type, it is

possible to print financial statements to an XBRL format or Export the financial statement. XBRL produces an XBRL file if the row definition is based on XBRL taxonomy. XBRL is a standard for uniform reporting of financial information for banks, investors and government authorities. Refer to Financials Series II to learn more about the XBRL import and export feature. Export produces an export file. When Export is selected a new Export tab appears to configure the export.

3. In the Row definition list, select the row definition for the financial

statement.

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4. In the Level area, enter a level to print certain levels of the structure. For example, if a financial statement has seven levels it is possible to select to print only two levels.

5. Select the Page break per main focus check box to print one financial statement by main focus value.

6. On the Columns tab, change the selection criteria of the columns if necessary.

7. Click OK to print the financial statement.

The following is an example of a financial statement with a main and secondary focus:


FIGURE 12−14: A FINANCIAL STATEMENT WITH A MAIN AND SECONDARY FOCUS

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Demonstration − Creating a Row Definition and Designing a Balance Sheet Row Structure This demonstration shows how to create part of a balance sheet. The Balance sheet row structure figure shows the complete balance sheet on an overall level.

FIGURE 12−15: BALANCE SHEET ROW STRUCTURE This demonstration shows how to create the first five row types:

• Balance sheet total • Assets • Current Asset • Cash & Cash equivalents • 110_ Cash & Cash equivalents

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1. In the Row definition form, press CTRL+N to create a new row definition.

2. Enter BS in the Row definition field.

3. Enter Balance demonstration in the Name field.

3. Select Account in the Focus list.

4. Click Designer to open the Structure designer form.

5. In the Structure Designer, create a new Group row type.

– On the General tab: o Enter the Balance sheet total in the Row name and Row

description fields. o Select Group as row type in the Row type list.

– On the Setup tab:

o Select the Subtotal and Print subcomponents check boxes.

6. Create a new Group row type.

– On the General tab: o Enter Asset in the Row name and Row description fields. o Select Group as row type in the Row type list.


o Select the Header, Subtotal and Print subcomponents check boxes.


– On the General tab: o Enter Current Asset in the Row name and Row



o Select the Header, Subtotal, Indented and Print subcomponents check boxes.

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– On the General tab: o Enter Cash & Cash equivalent in the Row name and Row



o Select the Header, Subtotal, Indented and Print subcomponents check boxes.

9. Create a new Element row type.

– On the General tab: o Enter 110_ in the Row name field. o Enter Cash & Cash equivalents in the Row description

field. o Select Element as row type in the Row type list.


o In the Value field, enter 110* to select all the accounts starting with 110.

The first part of the Balance sheet is now completed. The next demonstration shows how to create a financial statement using the balance sheet example just created.

Demonstration − Create and Print a Financial Statement This demonstration shows how to create and print a financial statement, and uses the balance sheet row definition created in the previous demonstration.

1. In the upper part of the Financial statement form, press CTRL+N to create a new financial statement definition.

2. In the Code field, enter FS_Demo and in the Description field enter FS_Demonstration.

3. In the Main focus list, select Account as min focus.

4. On the Setup tab in the Row definition list, select the BS row definition.

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5. In the lower part of the form, press CTRL+N to create two new columns:

– In the first column: o Enter Account number in the Name field. o Select Main focus code in the Column type list.

– In the second column: o In the Name field enter 20 – Administration. o In the Column type list select Current.

6. In the Financial statement form located at GENERAL

LEDGER→REPORTS→TRANSACTIONS→PERIODIC→FINANCIAL STATEMENT, select the newly created FS_Demo in the Financial statement list.

NOTE: The default settings are automatically transferred to the different fields and lists. Change the default values if necessary.

7. Click OK to print the financial statement.

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Following the steps from the two previous demonstrations, print a financial statement with this result:

FIGURE 12−16: RESULT OF BALANCE SHEET DEMONSTRATION Use the new financial statement tool to:

• Create custom and structured financial statements. • Comply with various international accounting standards. • Comply with local General Accounting principles and, or their

supporting documents.

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Lab 12.1 − A New Financial Statement Scenario: In The Global Trade & Manufacturing Company, the controller decides to produce financial statements that report on ledger accounts and cost center dimensions. Before the controller creates a new financial statement for all ledger accounts and cost centers, the controller wants to make a small test by mapping the production ledger accounts to the production cost centers. To create a financial statement that consists of both ledger accounts and cost center dimensions, create a focus with:

• Ledger accounts • Cost center dimensions

Design the structure of the financial statement in the Row definition form and the in the Structure Designer form. Create a new financial statement in the Financial Statement form, and create the column definitions for the financial statement report. When the setup is complete, run the financial statement report by selecting the financial statement just created and apply the Cost center as a secondary focus.

Challenge Yourself!

• Step 1: Create a new dimension focus. • Step 2: Create a new row definition. • Step 3: Use the Structure designer to design the report. • Step 4: Create a new financial statement column structure. • Step 5: Print the report.

Need a Little Help? To build a financial statement that reports on financial dimensions and ledger accounts:

1. Open the Dimension Focus form to create a new dimension focus.

2. The dimension focus should be composed of Ledger account and Cost center dimensions.

3. In the Row definition form, create a new Row definition and select the Ledger and Cost center account focus.

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4. From the Row definition form, open the Structure designer form.

Make a tree structure composed of these elements:

– Cost center: 7010 – Planning o Accounts: 600500 – Production Workcenter costs o Accounts: 600550 – WIP production Workcenters

– Cost center: 7020 – Inventory

o Accounts: 600500 – Production Workcenter costs o Accounts: 600550 – WIP production Workcenters

– Cost center: 7030 – Production


– Cost center: 7040 – Assembly


– Cost center: 7050 – Painting


5. Open the Financial statement form and create a financial statement

with the new dimension focus as main focus, and attach the row definition just created.

6. In the lower part of the Financial statement form, create two column definitions:

7

.

Column Name Column type Print Number of columns

1 Topic Main focus code

Select Print check box

1

2 Current year Current Select Print check box

1

7. Open the Financial statement report, and select the financial

statement just created. The financial statement defaults into the values created earlier.

8. Click OK to print the financial statement report.

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Dimension Statement The dimensions statement can be accessed from the Dimensions form. Run dimension statements to analyze transactions from:

• General Ledger transactions • Budget transactions • Cash flow forecast transactions

The dimension statement is based on dimension focuses that combine dimensions and ledger accounts. Create dimension statements on a:

• Single focus. • Combine several focuses for a more detailed report. For example, by

the end of the month the accounting manager runs a report that prints financial figures sorted by ledger accounts by department and cost center.

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Create and Print a Dimension Statement Follow these steps to create and print a dimension statement.

1. Open the Dimension statement form by clicking GENERAL LEDGER→ DIMENSIONS→DIMENSION STATEMENT.

FIGURE 12−17: DIMENSION STATEMENT FORM

2. Select among Ledger, Budget, and Cash flow transactions.

3. The field is automatically completed with the main focus for the account/dimension that is selected in the Dimensions or Chart of Accounts form; there is the option to select another dimension focus from the list.

4. Optionally, select a secondary focus to make the dimension statement more detailed. For example, to make a report that prints ledger accounts detailed by department and cost center.

5. Select the check box to group by secondary focus. This means the secondary focus is the heading for the first column on the statement. Subtotals are always printed by main focus.

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Print the Account statement from the Chart of Accounts form or the Dimension statement from the Dimensions form. The report defaults and is printed for the current account or dimension, but the ranges can be changed by clicking Select. Dimension focuses present financial data in a business relevant perspective in financial statements and reports.

Balance by Dimension Use the new Balance by Dimensions form to select a dimension focus instead of single dimensions. For example, it is now possible to view the balance figure for a department by:

• Ledger account • Dimensions • Combination of the two

The Balance by Dimensions form prevents viewing dimension types from where the inquiry originates. The dimension focus is filtered not to show cost center if Balance by dimension is run from a cost center record.

Example The example in Figure 12−18 shows the Balance by Dimension of the 70 − Manufacturing Operations Department with a ledger account and cost center focus. GENERAL LEDGER→DIMENSIONS→BALANCE→ BALANCE BY DIMENSION

FIGURE 12−18: BALANCE BY DIMENSION FORM The line with ledger account number 603100 – Payroll Allocation expenses, and cost center 6020 Quality control shows that $7,536.48 has been spent on payrolls for quality control in manufacturing operations.

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Dimension focus is an important tool to analyze and inquire on balances by dimensions to monitor the financial effect of company operations from different business perspectives.

Display Balance by Dimension Follow these steps to display balance by dimension.

1. Select a dimension in the GENERAL LEDGER→DIMENSIONS→BALANCE form.

2. Select the focus to display the balance by dimensions in the GENERAL LEDGER→DIMENSIONS→BALANCE→BALANCE BY DIMENSIONS form.

3. In the Balance by Dimensions form, click Transactions to view the detailed transactions which compose the balance amount. The transactions are filtered according to the selected dimensions values.

It is easy to view balance figures in a business relevant perspective by inquiring on Balance by dimensions. Selecting a focus for a dimension enables the inquiry and viewing of specific financial data for a given situation.

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Lab 12.2 − Create a Dimension Statement Scenario: Earlier in this course, you created a new financial statement for the accounting manager. Now the accounting manager asks you to:

• Use the focus created for the Financial statement as a secondary focus for the Dimension statements.

• Create a Dimension statement for Department 10 – General. • Create another Dimension statement, Balance by dimensions, for

Department 50 − Sales. Do not print these reports, just view them on the screen to make sure that the secondary focus works.

NOTE: Lab 12-1 must be completed before starting this lab.

Challenge Yourself! All of the steps in this lab take place in the Dimensions node.

Need a Little Help?

1. Start with Dimensions, Dimension statement.

2. Change the focuses.

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Conclusion The features of the Financial Statement include the following:

• The easy building of compliant financial reports such as an income statement. Ledger accounts can easily be mapped into line items.

• The ability to compose reporting rows based on given posting layers, or otherwise conditioned according to sign, enables the construction of reporting structures for producing financial statements for different generally accepted accounting principles (GAAPs).

• It is fully compatible with Extensible Business Reporting Language (XBRL), the taxonomies can be converted into row definitions ready to map. This enables the generation of XBRL output from the financial statement.

• The row definition templates can also be produced and passed on, ready to map to the Microsoft Dynamics AX 4.0 application.

• The dimension focuses are used to create detailed dimension statements from many different perspectives.

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Test Your Knowledge − Financial Statements

1. What are the five steps to creating a new Financial statement?

2. The Dimension focus combines ________________________ and __________________________.

3. When ________________________ are created, they are automatically inserted as focuses.

4. In Financial statements, what is the purpose of the Row type Exception?

5. What is the benefit of selecting a Secondary focus on a Financial statement or a Dimension statement?

6. What can be analyzed using the Dimension statement?

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Quick Interaction: Lessons Learned Take a moment and write down three key points you have learned from this chapter: 1.

2.

3.

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AX40 ENUS FSI 12-Financial Statements

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