General ledger cube (LedgerCube) for Microsoft Dynamics AX 2012 R2 and R3 [AX 2012]

Updated: July 28, 2014

Applies To: Microsoft Dynamics AX 2012 R3, Microsoft Dynamics AX 2012 R2

The General ledger cube for Microsoft Dynamics AX is used to report on ledger accounts and bank accounts. This article provides details about the cube.

NoteNote

To view current information in this cube, you must update the financial dimension balances. You can either click the Update balances button in the Financial dimension sets form to update the balances immediately, or you can schedule a batch to update balances before the cube processing is scheduled.

The General ledger cube is included in the Dynamics AX project. For information about how deploy the Dynamics AX project—and the cubes that it contains—see Deploy the default cubes.

The following configuration keys are required to use all features of the General ledger cube:

  • Bank (Bank)

  • Check (BankCheque)

  • Reporting currency (CurrencySecondaryCurrency)

  • General ledger (LedgerBasic)

The General ledger cube uses data from the following tables and views:

  • BankAccountTable table

  • BankAccountTrans table

  • BankTransType table

  • BudgetModel table

  • CustTransOpen table

  • BankChequePaymTransCube view

  • BudgetTransactionCube view

  • CustCollectionLetterJourCube view

  • CustInterestTransCube view

  • DimensionFocusBalanceCube view

  • FreeTextInvoiceCube view

  • GeneralJournalCube view

  • LedgerDerivedFinHierarchyCategory view

  • LedgerDerivedFinHierarchyResults view

  • LedgerTrvExpTransCube view

  • PurchaseOrderCube view

  • SalesOrderCube view

  • VendTransOpenCube view

The General ledger cube includes the following measure groups.

This measure group is based on the CustTransOpen table and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

Accounts receivable open amount – accounting currency

CustTransOpen.AmountMST

Sum

The Accounts receivable open amount, in accounting currency.

Company

Customer

Collection letter fee

Date (last interest date)

Date (due date)

Date (cash discount date)

Date (transaction date)

Date (exchange rate date)

Fiscal period date (transaction date – fiscal calendar)

Fiscal period date (due date – fiscal calendar)

Fiscal period date (cash discount date – fiscal date)

Fiscal period date (last interest date – fiscal calendar)

This measure group is based on the BankAccountTrans table and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

Bank amount – bank currency

BankAccountTrans.BankTransAmountCur

Sum

The total bank transaction amount, in bank currency.

Currency

Company

Bank account description

Bank transaction type

Ledger derived financial attribute value combinations

Bank transaction

Date (due date)

Currency (currency – registration currency)

Date (transaction date)

Date (bank statement date)

Date (acknowledgement date)

Date (exchange rate date)

Fiscal period date (transaction date – fiscal calendar)

Fiscal period date (bank statement date – fiscal calendar)

Fiscal period date (acknowledgement date - fiscal calendar)

Fiscal period date (due date – fiscal calendar)

Bank amount – transaction currency

BankAccountTrans.AmountCur

Sum

The total bank transaction amount, in transaction currency.

Bank amount – accounting currency

BankAccountTrans.AmountMST

Sum

The total bank transaction amount, in accounting currency.

This measure group is based on the BankChequePaymTransCube view and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

Bank payment amount - transaction currency

BankChequePaymTransCube.PaymentAmountCur

Sum

The bank payment amount, in transaction currency.

Currency

Company

Bank account description

Date (transaction date)

Date (invoice date)

Date (invoice transaction date)

Fiscal period date (transaction date – fiscal calendar)

Fiscal period date (invoice date – fiscal calendar)

Fiscal period date (invoice transaction date – fiscal calendar)

This measure group is based on the PurchaseOrderCube view and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

General ledger purchase line amount – accounting currency

PurchaseOrderCube.LineAmountMST

Sum

The General ledger purchase line amount, in accounting currency.

Company

Purchase order

Vendor

Date (due date)

Date (exchange rate date)

Fiscal period date (due date – fiscal calendar)

This measure group is based on the LedgerTrvExpTransCube view and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

General ledger expense amount – accounting currency

LedgerTrvExpTransCube.AmountMST

Sum

The General ledger expense amount, in accounting currency.

Company

Expense

Date (due date)

Date (exchange rate date)

Fiscal period date (due date – fiscal calendar)

This measure group is based on the CustCollectionLetterJourCube view and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

General ledger collection letter fee amount – accounting currency

CustCollectionLetterJourCube.FeeMST

Sum

The General ledger collection letter fee amount, in accounting currency.

Company

Customer

Collection letter fee

Date (due date)

Date (exchange rate date)

Fiscal period date (due date – fiscal calendar)

This measure group is based on the CustInterestTransCube view and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

General ledger interest note amount – accounting currency

CustInterestTransCube.InterestAmountMST

Sum

The General ledger interest note amount, in accounting currency.

Company

Interest note

Date (due date)

Date (exchange rate date)

Fiscal period date (due date – fiscal calendar)

This measure group is based on the FreeTextInvoiceCube view and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

General ledger free text amount – accounting currency

FreeTextInvoiceCube.AmountMST

Sum

The General ledger free text amount, in accounting currency.

Company

Customer

Free text invoice

Date (due date)

Date (exchange rate date)

Fiscal period date (due date – fiscal calendar)

This measure group is based on the VendTransOpenCube view and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

Accounts payable open amount – accounting currency

VendTransOpenCube.AmountMST

Sum

The Accounts payable open amount, in accounting currency.

Company

Vendor

Date (due date)

Date (cash discount date)

Date (transaction date)

Date (exchange rate date)

Fiscal period date (transaction date – fiscal calendar)

Fiscal period date (due date –fiscal calendar)

Fiscal period date (cash discount date – fiscal date)

This measure group is based on the SalesOrderCube view and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

General ledger sales line amount – accounting currency

SalesOrderCube.LineAmountMST

Sum

The General ledger sales line amount, in accounting currency.

Company

Customer

Ledger sales order (sales order)

Date (due date)

Date (exchange rate date)

Fiscal period date (due date – fiscal calendar)

This measure group is based on the LedgerDerivedFinHierarchyResults view and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

Ledger derived financial hierarchy results count

Not applicable

Count

The number of ledger hierarchy results.

Company

Derived financial category hierarchy

Ledger derived financial hierarchy results

Ledger derived financial attribute value combinations

This measure group is based on the GeneralJournalCube view and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

General ledger amount - accounting currency

GeneralJournalCube.AccountingCurrencyAmount

Sum

The General ledger amount, in accounting currency.

Currency

Company

Derived financial category hierarchy

Chart of accounts

Ledger derived financial attribute value combinations

Ledger transaction

Date (transaction date)

Date (acknowledgement date)

Date (exchange rate date)

Fiscal period date (transaction date – fiscal calendar)

Fiscal period date (acknowledgement date – fiscal calendar)

Date (document date)

Fiscal period date (document date – fiscal calendar)

General ledger amount - transaction currency

GeneralJournalCube.TransactionCurrencyAmount

Sum

The General ledger amount, in transaction currency.

General ledger amount - reporting currency

GeneralJournalCube.ReportingCurrencyAmount

Sum

The General ledger amount, in reporting currency.

This measure group is based on the DimensionFocusBalanceCube view and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

Main account credit amount - reporting currency

DimensionFocusBalanceCube.CreditReportingCurrencyAmount

Sum

The main account credit amount, in reporting currency.

Company

Ledger balance

Chart of accounts

Ledger derived financial attribute value combinations

Date (transaction date)

Date (exchange rate date)

Fiscal period date (transaction date – fiscal calendar)

Main account debit amount - accounting currency

DimensionFocusBalanceCube.DebitAccountingCurrencyAmount

Sum

The main account debit amount, in accounting currency.

Main account debit amount - reporting currency

DimensionFocusBalanceCube.DebitReportingCurrencyAmount

Sum

The main account debit amount, in reporting currency.

Main account credit amount - accounting currency

DimensionFocusBalanceCube.CreditAccountingCurrencyAmount

Sum

The main account credit amount, in accounting currency.

This measure group is based on the BudgetTransactionCube view and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

General ledger budget amount - transaction currency

BudgetTransactionCube.TransactionCurrencyAmount

Sum

The General ledger budget amount, in transaction currency.

Currency

Company

Ledger budget model

Chart of accounts

Ledger derived financial attribute value combinations

Ledger budget

Date (transaction date)

Date (exchange rate date)

Fiscal period date (transaction date – fiscal calendar)

General ledger budget amount - accounting currency

BudgetTransactionCube.AccountingCurrencyAmount

Sum

The General ledger budget amount, in accounting currency.

This measure group is based on the BIExchangeRateView view and includes the following measures.

Measure

Measure field name

Aggregation

Description

Associated dimensions

Exchange rate

BIExchangeRateView.CrossRate

Max

The exchange rate.

Currency

Date (exchange rate date)

Analysis currency

The General ledger cube contains the following calculated measures.

Calculated measure

Aggregation

Associated measure group

Description

General ledger sales - accounting currency

Sum

Ledger transactions

The sales for the organization.

General ledger sales returns and discounts - accounting currency

Sum

Ledger transactions

The sales, returns, and discounts for the organization.

General ledger actuals total - accounting currency

Sum

Ledger transactions

The total actuals for your organization.

General ledger sales total - accounting currency

Sum

Ledger transactions

The net sales for the organization, after deducting sales returns and discounts.

General ledger budget total - accounting currency

Sum

Ledger budgets

The total budget amounts for the organization.

General ledger cost of goods sold - accounting currency

Sum

Ledger transactions

The cost of goods sold for the organization.

This calculated measure is calculated from the dimension set balances for main accounts where the Main account category = COGS (Reference ID 35).

General ledger gross profit - accounting currency

Sum

Ledger transactions

The gross profit for the organization.

Main account net amount - accounting currency

Sum

Ledger balances

The net balance, in accounting currency, of a selected main account of the organization.

Main account net amount - reporting currency

Sum

Ledger balances

The net balance, in reporting currency, of a selected main account of the organization.

General ledger accounts receivable - accounting currency

Sum

Ledger transactions

The accounts receivable balance for the organization.

General ledger accounts payable - accounting currency

Sum

Ledger transactions

The accounts payable balance for the organization.

General ledger current assets total - accounting currency

Sum

Ledger transactions

The organization's available cash and other assets that could be converted to cash within a year.

General ledger current liabilities total - accounting currency

Sum

Ledger transactions

The organization's liabilities that are to be settled within the fiscal year or operating cycle, whichever period is longer.

General ledger working capital total - accounting currency

Sum

Ledger transactions

The amount of the organization's current assets that remain after current liabilities are deducted.

General ledger assets total - accounting currency

Sum

Ledger transactions

The sum of the organization's current and long-term assets.

General ledger liabilities total - accounting currency

Sum

Ledger transactions

The sum of the organization's current and long-term liabilities.

General ledger debt total - accounting currency

Sum

Ledger transactions

The sum of the organization's current and long-term obligations or borrowings.

General ledger equity total - accounting currency

Sum

Ledger transactions

Represents ownership interest in the organization.

General ledger operating expense total - accounting currency

Sum

Ledger transactions

The organization’s expenses incurred in transacting normal business operations. This includes administrative and selling expenses, but excludes interest, taxes, and cost of goods sold.

General ledger operating income total - accounting currency

Sum

Ledger transactions

The organization's income before interest and taxes.

General ledger net income - accounting currency

Sum

Ledger transactions

The amount of the organization’s revenues that remain after subtracting all costs, such as operating expenses, depreciation, interest, and taxes.

General ledger ebitda total - accounting currency

Sum

Ledger transactions

The organization's profit for a particular period before taking into account interest payments on debt, taxes, and amounts for depreciation and amortization of assets.

Spendable balance - accounting currency

Sum

Ledger balances

This measurement defines the current balance minus any commitments.

General ledger cash position accounts receivable amount - accounting currency

Sum

Open customer transactions

The cash position accounts receivable amount in accounting currency for the organization.

General ledger cash position accounts payable amount - accounting currency

Sum

Open vendor transactions

The cash position accounts payable amount in accounting currency for the organization.

General ledger cash position amount - accounting currency

Sum

Open customer transactions

The cash position amount for the organization.

General ledger sales revised budget amount - accounting currency

Sum

Ledger budgets

The revised budget amount of sales for the organization.

General ledger sales returns and discounts revised budget amount - accounting currency

Sum

Ledger budgets

The revised budget amount of sales, returns, and discounts for the organization.

General ledger revised budget total - accounting currency

Sum

Ledger budgets

The revised budget total for the organization.

General ledger sales revised budget total - accounting currency

Sum

Ledger budgets

The revised budget amount of net sales for the organization, after deducting sales returns and discounts.

General ledger cost of goods sold revised budget amount - accounting currency

Sum

Ledger budgets

The revised budget amount of cost of goods sold for the organization.

General ledger gross profit revised budget amount - accounting currency

Sum

Ledger budgets

The revised budget amount of gross profit for the organization.

General ledger operating expense total revised budget amount - accounting currency

Sum

Ledger budgets

The revised budget amount of operating expenses incurred in transacting normal business operations.

General ledger operating income total revised budget amount - accounting currency

Sum

Ledger budgets

The revised budget amount of the organization's income before interest and taxes.

General ledger net income revised budget amount - accounting currency

Sum

Ledger budgets

The revised budget amount of the organization’s revenues that remain after subtracting all costs, such as budgeted operating expenses, depreciation, and interest.

General ledger ebitda total revised budget amount - accounting currency

Sum

Ledger budgets

The revised budget amount of the organization's profit for a particular period before taking into account budgeted interest payments on debt, taxes, and amounts for depreciation and amortization of assets.

The following sections describe the key performance indicators (KPIs) in the General ledger cube.

The KPIs in the General ledger cube depend on account categories. For information about account categories, see Main account categories and analysis cubes.

An asterisk (*) indicates that the KPI calculations use accumulated amounts. Accumulated amounts, such as some period-to-date amounts, are not stored in the Microsoft Dynamics AX database. For example, to calculate a period-to-date amount, all the transactions from the beginning of the fiscal calendar to the end of the previous period are totaled. Then all the amounts from the beginning of the fiscal calendar to the current date are totaled. The difference between these two amounts is the period-to-date amount.

You can use the information in the following table to help verify the information in your KPIs. Export your chart of accounts to Office Excel and verify that the accounts that should be included in the KPIs are assigned to the correct ledger account category.

KPI

Associated measure group

Calculation

Accounts payable turnover*

Ledger transactions

[Cost of Goods Sold (Reference ID = 35) + (Ending Inventory (Reference ID = 5) for period - Beginning Inventory (Reference ID = 5) for period)] / [Beginning Accounts Payable (Reference ID = 15) + Ending Accounts Payable (Reference ID = 15) / 2]

NoteNote

* Only the Inventory and Accounts Payable parts of this KPI are accumulated.

Accounts receivable turnover*

Ledger transactions

[Sales (Reference ID = 33) *-1] - Sales Returns and Discounts (Reference ID = 34) / [Beginning Accounts Receivable (Reference ID = 4) + Ending Accounts Receivable (Reference ID = 4) / 2]

NoteNote

* Only the Accounts Receivable part of this KPI is accumulated.

Average days to pay*

Ledger transactions

Ending Accounts Payable (Reference ID = 15) balance for the period / [Cost of Goods Sold (Reference ID = 35) + (Ending Inventory (Reference ID = 5) for the period - Beginning Inventory (Reference ID=5) for the period)] * Number of days in the period

NoteNote

* Only the Accounts Payable and Inventory parts of this KPI are accumulated.

Average collection period

Ledger transactions

(Accounts Receivable (Ref ID 4) / ((Sales (ref id = 33) + Sales returns and discounts (ref id 34)*-1) * number of days in fiscal year to date]

Cash position*

Ledger transactions

Cash (Reference ID = 1) + Cash Equivalents (Reference ID = 2)

NoteNote

* Accumulation applies to all calculations.

Cash ratio*

Ledger transactions

Cash Equivalents (Reference ID = 2) + Cash (Reference ID = 1) / (Accounts Payable (Reference ID = 15) + Notes Payable (Reference ID = 16) + Current Maturities on Long Term Debt (Reference ID = 17) + Taxes Payable (Reference ID = 18) + Interest Payable (Reference ID = 19) + Dividends Payable (Reference ID = 20) + Leases Payable (Current) (Reference ID = 21) + Sinking Fund Payable (Current) (Reference ID = 22) + Other Current Liabilities (Reference ID = 23))

NoteNote

* Accumulation applies to all calculations.

Cost of goods sold

Ledger transactions

Cost of Goods Sold (Reference ID = 35)

Current ratio*

Ledger transactions

[Cash (Reference ID = 1) + Cash Equivalents (Reference ID = 2) + Short Term Investments (Reference ID = 3) + Accounts Receivable (Reference ID = 4) + Inventory (Reference ID = 5) + Notes Receivables (Reference ID = 6) + Work in Process (Reference ID = 7) + Prepaid Expenses (Reference ID = 8) + Other Current Assets (Reference ID = 9) + Inventory (Reference ID = 5)] / [Accounts Payable (Reference ID = 15) + Notes Payable (Reference ID = 16) + Current Maturities on Long Term Debt (Reference ID = 17) + Taxes Payable (Reference ID = 18) + Interest Payable (Reference ID = 19) + Dividends Payable (Reference ID = 20) + Leases Payable (Current) (Reference ID = 21) + Sinking Fund Payable (Current) (Reference ID = 22) + Other Current Liabilities (Reference ID = 23)]

NoteNote

* Accumulation applies to all calculations.

Debt to equity*

Ledger transactions

Accounts Payable (Reference ID = 15) + Notes Payable (Reference ID = 16) + Current Maturities on Long Term Debt (Reference ID=17) + Taxes Payable (Reference ID = 18) + Interest Payable (Reference ID = 19) + Dividends Payable (Reference ID = 20) + Leases Payable (Current) (Reference ID = 21) + Sinking Fund Payable (Current) (Reference ID = 22) + Other Current Liabilities (Reference ID = 23) + Long Term Debt (Reference ID = 24) / Common Stock (Reference ID = 25) + Preferred Stock (Reference ID = 26) + Additional Paid in Capital: Common (Reference ID= 27) + Additional Paid in Capital: Preferred (Reference ID = 28) + Retained Earnings (Reference ID = 29) + Treasury Stock (Reference ID = 30) + Common Dividends (Reference ID=31) + Preferred Dividends (Reference ID=32) + Encumbrance (Reference ID = 54) + Pre-encumbrance (Reference ID=55)

NoteNote

* Accumulation applies to all calculations.

Debt to total assets*

Ledger transactions

[Accounts Payable (Reference ID = 15) + Notes Payable (Reference ID = 16) + Current Maturities on Long Term Debt (Reference ID = 17) + Taxes Payable (Reference ID = 18) + Interest Payable (Reference ID = 19) + Dividends Payable (Reference ID = 20) + Leases Payable (Current) (Reference ID = 21) + Sinking Fund Payable (Current) (Reference ID = 22) + Other Current Liabilities (Reference ID = 23) + Long Term Debt (Reference ID = 24)] / [Cash (Reference ID = 1) + Cash Equivalents (Reference ID = 2) + Short Term Investments (Reference ID = 3) + Accounts Receivable (Reference ID = 4) + Inventory (Reference ID = 5) + Notes Receivables (Reference ID = 6) + Work in Process (Reference ID = 7) + Prepaid Expenses (Reference ID = 8) + Other Current Assets (Reference ID = 9) + Long Term Investments (Reference ID = 10) + Property Plant and Equipment (Reference ID = 11) + Accumulated Depreciation (Reference ID = 12) + Intangible Assets (Reference ID = 13) + Other Assets (Reference ID = 14)]

NoteNote

* Accumulation applies to all calculations.

Gross profit

Ledger transactions

[Sales (Reference ID = 33)*-1] - Sales Returns and Discounts Reference ID = 34) - Cost of Goods Sold

Gross profit margin

Ledger transactions

[(Sales (Reference ID = 33) *-1] - Sales Returns and Discounts (Reference ID = 34) - Cost of Goods Sold

Inventory turnover*

Ledger transactions

Cost of Goods Sold (Reference ID = 35) / [Beginning Inventory (Reference ID = 5) + Ending Inventory (Reference = 5) / 2]

NoteNote

* Only the Inventory part of this KPI is accumulated.

Net income

Ledger transactions

Result A - Result B

Result A = [Sales (Reference ID = 33) + Other Income (Reference ID = 48) + Revenues not producing working capital (Reference ID = 50)+ Sales Returns and Discounts (Reference ID = 34)] *-1

Result B = Cost of Goods Sold (Reference ID = 35) + Selling Expense (Reference ID = 36) + Administrative Expense (Reference ID = 37) + Manufacturing Expense (Reference ID = 38) + Travel and Entertainment Expenses (Reference ID = 39) + Project Operation Expenses (Reference ID = 40) + Salaries Expense (Reference ID = 41 ) + Other Employee Expenses (Reference ID = 42) + Interest Expense (Reference ID = 43) + Tax Expense (Reference ID = 44) + Depreciation Expense (Reference ID = 45) + Income Tax Expense (Reference ID = 46) + Other Expenses (Reference ID = 47) + Charges not using working capital (Reference ID = 49) +Gain or Loss on Asset Disposal (Reference ID = 51) + Amortization of Intangible Assets (Reference ID = 52)

Quick ratio*

Ledger transactions

[Cash (Reference ID =1) + Cash Equivalents (Reference ID = 2) + Short Term Investments (Reference ID = 3) + Accounts Receivable (Reference ID = 4) + Notes Receivables (Reference ID = 6)] / (Accounts Payable (Reference ID = 15) + Notes Payable (Reference ID = 16) + Current Maturities on Long Term Debt (Reference ID = 17) + Taxes Payable (Reference ID = 18) + Interest Payable (Reference ID=19) + Dividends Payable (Reference ID = 20) + Leases Payable (Current) (Reference ID=21) + Sinking Fund Payable (Current) (Reference ID = 22) + Other Current Liabilities (Reference ID = 23)

NoteNote

* Accumulation applies to all calculations.

Return on total assets*

Ledger transactions

(Result A/Result B) X 100

Result A: Net income + Interest expense (Reference ID =43) + Tax expense (Reference ID = 44) + Income tax expense (Reference ID = 46)

Result B: Cash (Reference ID = 1) + Cash Equivalents (Reference ID = 2) + Short Term Investments (Reference ID = 3) + Accounts Receivable (Reference ID = 4) + Inventory (Reference ID = 5) + Notes Receivables (Reference ID = 6) + Work in Process (Reference ID = 7) + Prepaid Expenses (Reference ID = 8) + Other Current Assets (Reference ID = 9) + Long Term Investments (Reference ID = 10) + Property Plant and Equipment (Reference ID = 11) + Accumulated Depreciation (Reference ID = 12) + Intangible Assets (Reference ID = 13) + Other Assets (Reference ID = 14)

Revenue budget variance

Ledger budgets

Sum of budget amounts for the period selected for the accounts / Sum of actual balances for revenue accounts for the same time period = Variance. The result is displayed as a percentage. The following ledger account categories are included in the sum of the budget amounts and in the sum of the actual amounts: Sales (Reference ID = 33) + Other Income (Reference ID = 48) + Revenues not producing working capital (Reference ID =50) + Sales Returns and discounts (Reference ID = 34) + Gain/Loss on Asset Disposal (Reference ID = 51)

NoteNote

If necessary, the amounts for each account category are summed by dimension combination to compare the budget versus actual amounts by department, cost center, and so on. Reference ID 51 is included only if the balance of the accounts in that account category is negative. Otherwise it is excluded.

Times interest earned

Ledger transactions

Result A/ Interest Expense (Reference ID = 43)

Result A: Net income + Interest expense (Reference ID =43) + Tax expense (Reference ID = 44) + Income tax expense (Reference ID = 46)

Total expenses

Ledger transactions

Cost of Goods Sold (Reference ID = 35) + Selling Expense (Reference ID = 36) + Administrative Expense (Reference ID = 37) + Manufacturing Expense (Reference ID = 38) + Travel and Entertainment Expense (Reference ID = 39) + Project Operation Expenses (Reference ID = 40) + Salaries Expense (Reference ID = 41 ) + Other Employee Expense (Reference ID = 42) + Interest Expense (Reference ID = 43) + Tax Expense (Reference ID = 44) + Depreciation Expense (Reference ID = 45) + Income Tax Expense (Reference ID = 46) + Other Expenses (Reference ID = 47) + Charges not using working capital (Reference ID =49) + Amortization of Intangible Assets (Reference ID = 52) + Gain/Loss on Asset Disposal (Reference ID = 51)

NoteNote

Reference ID 51 is included only if the balance of the accounts in that account category is positive. Otherwise it is excluded.

Total revenue

Ledger transactions

[Sales (Reference ID = 33) + Other Income (Reference ID = 48) + Revenues not producing working capital (Reference ID =50) +Sales Returns and Discounts (Reference ID = 34) + Gain/Loss on Asset Disposal (Reference ID = 51)] *-1

NoteNote

Reference ID 51 is included only if the balance of the accounts in that account category is negative. Otherwise it is excluded.

Earnings before income tax

Ledger transactions

( Sales (ref_id = 33) + Other Income (ref id = 48) + Sales Returns and Discounts (ref id = 34)) *-1 ) - ( COGS (ref id =35) + Selling Expense (ref id = 36) + Admin Expense (ref id = 37) + Manuf Expense (ref id = 38) + T& E Expense (ref id = 39) + Project and Operation Expense (ref id = 40) + Saleries Expense (ref id = 41) + Other Employee Expenses (ref id = 42) + Interst Expense (ref id = 43) + Tax Expense (ref id = 44) + Depreciation Expense (ref id = 45) + Other Expenses (ref id = 47) + Charges not using working capital (ref ID = 49) ) + Revenues not producing working capital (Reference ID=50) + Amortization of intangible assets (ref id = 52) + Gain/loss on asset disposal (refid = 51)

Expense budget variance

Ledger budgets

Sum budget amounts for the: Cost of Goods Sold (refid = 35)+Selling expense (ref id = 36) + Admin exp (refid = 37) + Manu exp (ref id = 38) + Travel and Enter exp (ref id = 39) + Project expenses (ref id = 40) + Salaries exp (ref id = 41 ) + Other emp exp (ref id = 42) + Interest exp (ref id = 43) + Tax exp (ref id = 44) + Depr exp (ref id = 45) + Income tax exp (ref id = 46) + Other expenses (ref id = 47) + Charges not using working capital (Reference ID = 49) + Amortization of intangible assets (ref id = 52) + Gain/loss on asset disposal (refid = 51) / Sum of actual balances for expense accounts for the same time period : Cost of Goods Sold (refid = 35)+Selling expense (ref id = 36) + Admin exp (refid = 37) + Manu exp (ref id = 38) + Travel and Enter exp (ref id = 39) + Project expenses (ref id = 40) + Salaries exp (ref id = 41 ) + Other emp exp (ref id = 42) + Interest exp (ref id = 43) + Tax exp (ref id = 44) + Depr exp (ref id = 45) + Income tax exp (ref id = 46) + Other expenses (ref id = 47) + Charges not using working capital (Reference ID = 49) +Amortization of intangible assets (ref id = 52) + Gain/loss on asset disposal (refid = 51) Note: If necessary, the amounts for each account category are summed by dimension combinationto compare the budget versus actual amounts by department, cost center, and so on. Reference ID51 is included only if the balance of the accounts in that account category is positive. Otherwise it isexcluded.

NoteNote

Reference ID 51 is included only if the balance of the accounts in that account category is positive. Otherwise it is excluded.

Accounts payable

Ledger transactions

Accounts Payable (Reference ID = 15)

Notes payable

Ledger transactions

Notes Payable (Reference ID = 16)

Interest payable

Ledger transactions

Interest Payable (Reference ID = 19)

Other liabilities

Ledger transactions

Current Maturities on Long Term Debt (Reference ID = 17) + Taxes Payable (Reference ID = 18) + Leases Payable (Current) (Reference ID = 21) + Sinking Fund Payable (Current) (Reference ID = 22) + Other Current Liabilities (Reference ID = 23) + Dividends Payable (Reference ID = 20)

Long-term debt

Ledger transactions

Long Term Debt (Reference ID = 24)

Cash and cash equivalents

Ledger transactions

Cash (Reference ID = 1) + Cash Equivalents (Reference ID = 2)

Short-term investment

Ledger transactions

Short Term Investments (Reference ID = 3)

Accounts receivable

Ledger transactions

Accounts Receivable (Reference ID = 4)

Notes receivable

Ledger transactions

Notes Receivable (Reference ID = 6)

Long-term investment

Ledger transactions

Long Term Investments (Reference ID = 10)

Inventory and WIP

Ledger transactions

Inventory (Reference ID = 5) + Work in progress (Reference ID = 7)

Other org assets

Ledger transactions

Prepaid Expenses (Reference ID = 8) + Other Current Assets (Reference ID = 9) + Property Plant and Equipment (Reference ID = 11) + Accumulated Depreciation (Reference ID = 12) + Intangible Assets (Reference ID = 13) + Other Assets (Reference ID = 14)

Days cash on hand

Ledger transactions

Cash (Reference ID =1) + Cash Equivalents (Reference ID = 2)/[Operating expense - Depreciation expense (Reference ID = 45)/Number of days in period]

NoteNote

The KPI needs to calculate from the start of the fiscal year through the last completed fiscal time span.

Days working capital

Ledger transactions

[Working capital X number of days in period]/[(Sales (Reference ID = 33) * -1) - Sales Returns and Discounts (Reference ID = 34)

NoteNote

The KPI needs to calculate from the start of the fiscal year through the last completed fiscal time span.

Days inventory on hand

Ledger transactions

Number of days in period/Inventory turnover

NoteNote

The KPI needs to calculate from the start of the fiscal year through the last completed fiscal time span.

NoteNote

Inventory turnover is defined as: Cost of Goods Sold (Reference ID = 35) / [Beginning Inventory (Reference ID = 5) + Ending Inventory (Reference = 5) / 2]. Inventory turnover needs to likewise calculate from the start of FY thru last completed fiscal time span.

Fixed asset turnover

Ledger transactions

[Sales (Reference ID = 33) *-1) - Sales Returns and Discounts (Reference ID = 34)/Property Plant and Equipment (Reference ID = 11) +Accumulated Depreciation (Reference ID = 12)

NoteNote

The KPI needs to calculate from the start of the fiscal year through the last completed fiscal time span.

EBITDA margin

Ledger transactions

(EBITDA/[(Sales (Reference ID = 33) *-1) - Sales Returns and Discounts (Reference ID = 34))*100

NoteNote

EBITDA is defined as Net income - Interest Expense(Reference ID = 43) - Tax Expense (Reference ID = 44) -Depreciation Expense (Reference ID = 45) - Income TaxExpense (Reference ID = 46) -Amortization of Intangible Assets (Reference ID = 52)

The following table lists the Role Centers and web parts that display the KPIs associated with the General ledger cube.

Role Center

Web parts and KPIs

Credit and collections manager

Operational efficiency (displayed by default):

  • Average collection period

  • Accounts receivable turnover

Controller

Profitability analysis (displayed by default):

  • Revenue

  • Expenses

  • Cost of goods sold

  • Gross profit

  • Gross profit margin

  • Net income

Investment analysis:

  • Return on total assets

Short-term solvency:

  • Cash ratio

  • Cash position

  • Current ratio

  • Quick ratio

Operational efficiency:

  • Accounts receivable turnover

  • Average days to pay

  • Accounts payable turnover

  • Revenue budget variance

  • Expense budget variance

  • Inventory turnover

Revised long term solvency:

  • Debt to equity

  • Debt to total assets

  • Times interest earned

CFO

Profitability analysis (displayed by default):

  • Revenue

  • Expenses

  • Cost of goods sold

  • Gross profit

  • Gross profit margin

  • Net income

Investment analysis:

  • Return on total assets

Short-term solvency:

  • Cash ratio

  • Cash position

  • Current ratio

  • Quick ratio

Operational efficiency:

  • Accounts receivable turnover

  • Average days to pay

  • Accounts payable turnover

  • Revenue budget variance

  • Expense budget variance

  • Inventory turnover

Long-term solvency:

  • Debt to equity

  • Debt to total assets

  • Times interest earned

Account manager

Profitability analysis (displayed by default):

  • Revenue

  • Expenses

  • Cost of goods sold

  • Gross profit

  • Gross profit margin

  • Net income

Investment analysis:

  • Return on total assets

Short-term solvency:

  • Cash ratio

  • Cash position

  • Current ratio

  • Quick ratio

Operational efficiency:

  • Accounts receivable turnover

  • Average days to pay

  • Accounts payable turnover

  • Inventory turnover

  • Revenue budget variance

  • Expense budget variance

Long-term solvency:

  • Debt to equity

  • Debt to total assets

  • Times interest earned

Accountant

Operational efficiency (displayed by default):

  • Accounts receivable turnover

  • Average days to pay

  • Accounts payable turnover

  • Inventory turnover

  • Revenue budget variance

  • Expense budget variance

Profitability analysis:

  • Revenue

  • Expenses

  • Cost of goods sold

  • Gross profit

  • Gross profit margin

  • Net income

Investment analysis:

  • Return on total assets

Revised short-term solvency:

  • Cash ratio

  • Cash position

  • Current ratio

  • Quick ratio

Long-term solvency:

  • Debt to equity

  • Debt to total assets

  • Times interest earned

Treasurer

Treasurer asset analysis (displayed by default):

  • Cash and cash equivalents

  • Short-term investments

  • Accounts receivable

  • Notes receivable

  • All other org. assets

  • Long-term investments

  • Return on total assets

  • Inventory and work in progress

Profitability analysis:

  • Revenue

  • Expenses

  • Cost of goods sold

  • Gross profit

  • Gross profit margin

  • Net income

Investment analysis:

  • Return on total assets

Short-term solvency:

  • Cash ratio

  • Cash position

  • Current ratio

  • Quick ratio

Investment analysis:

  • Return on total assets

Operational efficiency

  • Accounts receivable turnover

  • Average days to pay

  • Accounts payable turnover

  • Revenue budget variance

  • Expense budget variance

  • Inventory turnover

Long-term solvency:

  • Debt to equity

  • Debt to total assets

  • Times interest earned

Treasurer liability analysis:

  • Accounts payable

  • Notes payable

  • Interest payable

  • Other liabilities

  • Long-term debt

The General ledger cube can be accessed by users assigned to the following Microsoft SQL Server Analysis Services roles.

  • Accountant

  • Accounting manager

  • Accounting supervisor

  • Accounts payable centralized payments clerk

  • Accounts payable clerk

  • Accounts payable manager

  • Accounts payable payments clerk

  • Accounts receivable centralized payments clerk

  • Accounts receivable clerk

  • Accounts receivable manager

  • Accounts receivable payments clerk

  • Budget clerk

  • Budget manager

  • Chief executive officer

  • Chief financial officer

  • Collections agent

  • Collections manager

  • Compliance manager

  • Financial controller

  • Treasurer


Announcements: To see known issues and recent fixes, use Issue search in Microsoft Dynamics Lifecycle Services (LCS).

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