RPT-08 General Ledger
Certified report viewer — audience: Finance & Audit · metric owner: Fatima Rashid (Finance Manager) · posted journals on demand with company / period / currency dimensions and source drill-down.
RPT-08
FIN-01
§9.2
Report definition & certification — §9.2 header
Operational
Definition DEF-RPT-08 v5.0
- Report owner
- FRFatima Rashid — Finance Manager · steward: Daniel Chen
- Business definition
- Immutable posted journal lines; corrections appear only as reversal / adjustment entries (FIN-01)
- Authoritative dataset
fin.gl_journal_header+fin.gl_journal_lines— status = Posted only; drafts excluded- Refresh cadence
- On demand — live query against posted ledger
- Last refresh
- Query run 17 Jul 2026 14:12 by Grace Okafor (Auditor)
- Certification state
- Operational — posted data; period certification via RPT-09 Trial Balance
- Definition version
- DEF-RPT-08 v5.0 · effective 01 Jan 2026
- Governing policy versions
- COA v12 · Posting policy FIN-01 v5 · Fiscal calendar FY2026 v1 · Export policy EXP-CTRL v2
- Reconciliation basis
- Page Σ debits = Σ credits = AED 821,770.00 · difference 0.00
- Currency / time zone
- Transaction + base AED · rate provider CBUAE · Asia/Dubai
Journals posted — Jul MTD
214
1,082 lines · 7 drafts excluded
Page debits
AED 821,770.00
= page credits · difference 0.00
Reversal journals MTD
3
Immutable originals retained (FIN-01)
FX journals MTD
18
Rates: CBUAE daily · USD 3.6725
Postings by source module — Jul 2026 MTDJournal count
| Source module | Journals | Lines | Debits (AED) |
|---|---|---|---|
| AR invoicing | 84 | 318 | 1,640,900.00 |
| Receipts & allocation | 62 | 241 | 1,268,450.00 |
| Manual JV (maker-checker) | 40 | 356 | 905,200.00 |
| Treasury & FX revaluation | 18 | 96 | 214,380.00 |
| Payroll / WPS | 6 | 48 | 771,300.00 |
| Commissions | 4 | 23 | 298,150.00 |
| Total MTD | 214 | 1,082 | 5,098,380.00 |
Lineage — source → transformation → report (§9.2)Lineage v5.0
source documents (AR / AP / payroll / treasury)→
posting rules (COA v12, balanced)→
fin.gl_journal_lines (posted, immutable)→
dimension join: company / period / currency→
RPT-08 on-demand query
| Source | State | Rows MTD | Drill-down |
|---|---|---|---|
fin.ar_invoices | Posted | 84 | Invoice workspace |
fin.receipts / allocations | Posted | 62 | Receipts & allocation |
hr.payruns (masked detail) | Posted | 6 | Payroll & WPS |
fin.commission_lines | Posted | 4 | RPT-07 statement |
fin.bank_txns (ENBD import) | Deduped | 18 | Bank reconciliation |
Amounts pass through untransformed; the only derivation is base-currency translation at the stored document rate. Working screen: General Ledger · Journal editor.
Posted journal lines — Jul 2026, Dubai HQ (11 of 1,082)
Posted only — drafts excluded
| Date | Journal | Account | Description / source | Period | Ccy | Debit (AED) | Credit (AED) |
|---|---|---|---|---|---|---|---|
| 15 Jul | JV-2026-0891 | 1200 AR control |
INV-2026-0455 — Amina Noor, PR-A-1103 fee Source: AR invoicing · TRN 100234567800003 |
Jul 2026 | AED | 96,600.00 | — |
| 15 Jul | JV-2026-0891 | 4001 Brokerage fee revenue |
INV-2026-0455 — net of VAT Dimension: branch Dubai HQ · project Prototype Residences |
Jul 2026 | AED | — | 92,000.00 |
| 15 Jul | JV-2026-0891 | 2150 VAT output payable |
INV-2026-0455 — VAT 5% (UAE-5 profile v4) Tax code: STD-5 |
Jul 2026 | AED | — | 4,600.00 |
| 16 Jul | JV-2026-0897 | 1010 Bank — ENBD operating |
RCP-2026-0712 — receipt, Amina Noor Partial allocation to INV-2026-0455 |
Jul 2026 | AED | 50,000.00 | — |
| 16 Jul | JV-2026-0897 | 1200 AR control |
RCP-2026-0712 — allocation Invoice remains open: AED 46,600.00 |
Jul 2026 | AED | — | 50,000.00 |
| 16 Jul | JV-2026-0902 | 6100 Payroll & benefits |
Payrun PR-2026-07 — Jul salaries Employee detail restricted: ●● employees · net ●●●,●●●.●● |
Jul 2026 | AED | 385,400.00 | — |
| 16 Jul | JV-2026-0902 | 2300 WPS clearing |
Payrun PR-2026-07 — SIF submitted WPS ref SIF-2607●●●● |
Jul 2026 | AED | — | 385,400.00 |
| 17 Jul | JV-2026-0905 | 6200 Commission expense |
Plan CP-2026-STD v4 · pool reconciled |
Jul 2026 | AED | 286,650.00 | — |
| 17 Jul | JV-2026-0905 | 2310 Commission payable |
Commission batch — payable recognition SoD: maker Daniel Chen · checker Fatima Rashid |
Jul 2026 | AED | — | 286,650.00 |
| 17 Jul | JV-2026-0908 | 7150 FX loss (realized) |
USD escrow revaluation — CBUAE 3.6725 Source: bank reconciliation · USD 849.50 |
Jul 2026 | USD | 3,120.00 | — |
| 17 Jul | JV-2026-0908 | 1015 Bank — USD account |
USD escrow revaluation — contra Rate type: closing · effective 17 Jul 2026 |
Jul 2026 | USD | — | 3,120.00 |
| Page totals — posted lines shown (balanced posting enforced, FIN-01) | 821,770.00 | 821,770.00 | |||||
Lines 1–11 of 1,082 · difference AED 0.00 Balanced
Report definition of done — §9.2 checklist8 / 8 complete
| §9.2 requirement | Evidence on this report | Status |
|---|---|---|
| Named owner & business definition | Fatima Rashid · DEF-RPT-08 v5.0 | Complete |
| Authoritative dataset & lineage | fin.gl_journal_lines (posted) · lineage panel above | Complete |
| Filters, dimensions, currency/time-zone | Company, branch, period, currency, account range | Complete |
| Refresh & certification state | On demand · Operational (period close via RPT-09) | Complete |
| Permission-aware drill-down | Payroll/beneficiary lines masked for non-HR roles | Complete |
| Controlled export with watermarking | Export (audited) — watermark, recipient stamp, audit log | Complete |
| Reconciliation totals & evidence | Σ debits = Σ credits AED 821,770.00 · tolerance 0.00 | Complete |
| Accessible chart/table alternative · EN/AR labels | Bars + table above · AR account names from COA v12 | Complete |
Static render mockup — no live data. Source: ERP Modern Development Specification v2.0 · Covers: RPT-08 (Table 15 report catalogue) · §9.2 report definition of done · FIN-01.