Audit Report for France ERP CLOUD

Oracle Financials for EMEA

Table of Contents 1.

Purpose of the document ..................................................................................................................... 2

2.

Assumptions and Prerequisites............................................................................................................. 2

3.

Reporting............................................................................................................................................... 2

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1. Purpose of the document This document explains the implementation and usage guidelines for the following report: 

Audit Report for France

The document explains the prerequisite setup, report output details and the business flow. You can use the Audit File for France process to create an electronic audit file to fulfill the legal reporting requirements. As of 1st January 2014 new rules require all companies, subject to tax in France and under audit by the French tax authorities, to produce audit documentation in a prescribed electronic format. This is a statutory requirement that complements the printed mandatory journals required by law; this electronic audit file along with journals must be prepared according to the French GAAP (Generally Accepted Accounting Principles). The objective of fiscal authorities is to better target companies to be controlled; auditors can verify the coherence between the audit file and the accounting being reported.

2. Assumptions and Prerequisites In this document we assume that you have already set up the following entities:   

Data Security – Refer to the Fusion Security topical essay available on cloud.oracle.com Enterprise Structure Accounting and reporting sequences if used

You should complete the ‘Implementation Project’ for your organization before using the Audit File for France process. If you require further details, refer to the Analyze and Report section of Oracle Financials Cloud (Get Started) web site.

3. Reporting The Audit Report for France process does not require any additional feature specific setup. You have to enter, process and account all your subledger transactions. Also all manual journals have to be entered and processed for the reporting period. There are no specific attributes that you have to enter on the subledger transactions or journals for them to be reported. The Audit Report for France does not include journal lines entered in STAT currency. Navigation: Navigator –> Tools -> Scheduled Processes 2

To run the process you have to submit the Audit Report for France job on the Scheduled processes UI.

At report submission you can specify the following parameters:

Ledger – enter the ledger name that you are reporting on. The available values are dependent on the data access set assigned to your user. Legal Entity – the values are restricted to the legal entities associated with the ledger. Leave it blank to report on all the data in the ledger regardless of the legal entity.

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Show adjustment periods – enter ‘Yes’ if you want to include data from adjustment periods in the report run, otherwise select ‘No’. From/To Period – specify the range of periods you want to run the report for. Journal Entry Source – Leave it blank to report on all sources at the same time or specify a single source (e.g. Payables, Receivables, Assets etc.) to be included in the data file. Account filter – using this parameter you can restrict the account code combinations that will be included into the data file. Accounting Sequence Name – enter the sequence name if you want to restrict what journal lines to include in the electronic file. Posting status – select the posting status whether you can to see only posted journals or also journals that are transferred, but not yet posted from the subledgers. Report Order by – specify if you want to report to list accounting or reporting sequences. You can have the output file saved as a text, data or .csv file.

For review purposes you can open the file in an excel spreadsheet.

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The table below describes the data elements included in the file. # 1

Field Name JournalCode

Type of Field Alphanumeric

Data element The journal category of the journal line reported Accounting or reporting sequence name depending on the value for the Report Order by submission parameter Sequence number

2

JournalLib

Alphanumeric

3

EcritureNum

Alphanumeric

4 5

EcritureDate CompteNum

Date Alphanumeric

Accounting date of the journal line Natural account segment of the journal line accounting flexfield

6

CompteLib

Alphanumeric

Natural account segment description

7

CompAuxNum

Alphanumeric

8

CompAuxLib

Alphanumeric

Party number such as supplier/customer number Party name

9

PieceRef

Alphanumeric

10 11 12

PieceDate EcritureLib Debit

Date Alphanumeric Numeric

Transaction number e.g. invoice number or journal ID Transaction date or journal accounting date Transaction or line description Debit amount in functional currency

13

Credit

Numeric

Credit amount in functional currency

14

EcritureLet

Alphanumeric

Reconciliation group or reconciliation reference

15

DateLet

Date

Reconciliation

16 17

ValidDate Montantdevise

Date Numeric

Posted date Entered currency amount

18

Idevise

Alphanumeric

Entered currency code

Description The journal entry code of the accounting entry The journal entry label/name of the accounting entry The number of the accounting entry (in chronological and sequential numbering) Accounting date The account number, which refers to the appropriate French accounting terminology – the first three characters must meet the French accounting standards The account heading under the French accounting number The subsidiary ledger account number, left blank if not used The subsidiary ledger account heading, left blank if not used Reference number of the relevant supporting document Date of the relevant supporting document Label of the accounting entry Debit amount, zero if the journal line has a credit amount Credit amount, zero if the journal line has a debit amount The lettering/marking of the accounting entry. The field has a value if the reconciliation functionality is used and the journal line is reconciled otherwise left blank. Lettering date. The field has a value if the reconciliation functionality is used and the journal line is reconciled otherwise left blank. Validation date for the journal entry Amount in currency, the field should be left blank if not used. Positive for debit amounts, negative for credit amounts. Identifying code the currency, left blank if not used

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