the italian law states this rules for the general ledger transaction report:
all the pages must be numbered
must be stored within three months from the deadline for the presentation of the annual income declaration
it must have tax stamps on the pages
all the transactions have to show:
a) date (OK)
b) description (OK)
c) amount (OK)
d) account code and description (OK… I put the account code in the description since it is alphanumeric)
e) clear unique identification of the transcation (MISSING)
Thanks to the last integration by @lubos we now have numbers on each pages. What is still missing is a unique key that can help any auditor from the official paper to reconstruct the transaction.
Here is a simple example:
I register a payment. I will have at a certain point of the general ledger transaction with date 12/7/2018 reduction of my bank account of 20.000 euro and a deduction of my debits with Mr. @lubos of 20.000 euros. In the actual report the is no way to associate this two lines if not by date (I’m talking about the paper report which will be in the hands of the auditor). Think about 150.000 lines, the only thing that you can do is to cross check the date and the amount, but it’s not an acceptable and error proof method.
However if I “click” on these two lines I always get to the correct bank transaction. How? Because the program has an unique id for bank transaction, for example 48b436d5-1874-4670-8c2f-ce2d2f50259b. I know that there are different modules that maybe can have the same id (bank transaction, journal entries and so on) but this would be easily solved with a prefix in the key (bt-48b436d5-1874-4670-8c2f-ce2d2f50259b).
If I add this key in the paper report in a new column I will have to advantages:
- first of all I will be in line with the law that asks me an unique id that associate the transactions
- if I export in excel the report I will be able to do a lot of analysis, for example to filter with pivot table the report in order to re-classificate it by transactions and not by account
Since it’s only a problem to implement an extra column in the report I think that it’s a few minutes implementation that would help everyone a lot. Maybe there can be a flag in the report settings to show this field or not.