Russian accounting principles use fewer accounts than GAAP standards. Therefore, ledger vouchers are represented in the Russian Accounting standards with the usage of corresponding accounts. For example, sales turnover of Account One is referred to as the turnover of Account One in correspondence with Account Two.

You can enter multi-dimensional transactions in the ledger journals and other modules. In most cases, transactions that are created automatically from other modules are multi-dimensional. These transactions should be changed to two-dimensional, which could involve splitting ledger transactions. In this case, the following correspondence cases are specified:

Type of correspondence

Before correspondence

After correspondence

One–to–one

Account A 200 (debit transaction)

Account B 200 (credit transaction)

Account A– Account B 200

(two transactions)

One–to–many

Account A 200 (debit transaction)

Account B 160 (credit transaction)

Account C 40 (credit transaction)

Account A– Account B 160

Account A– Account C 40

(four transactions)

Many–to–one

Account A 200 (debit transaction)

Account B 160 (debit transaction)

Account C 360 (credit transaction)

Account A– Account C 200

Account B – Account C 160

(four transactions)

Many–to–many

Account A 200 (debit transaction)

Account B 160 (debit transaction)

Account C 260 (credit transaction)

Account D 100 (credit transaction)

Individual processing

(multiple transactions)

When the Use corresponding mechanismcheck box in the General ledger parametersform is cleared, no correspondence relationships between transactions are created.

When the Use corresponding mechanismcheck box is activated, each new accounting transaction created consists of a set of two-way corresponding transactions. When the accounting transactions are posted, the corresponding relationship is defined automatically.

If non-corresponded accounts already existed before the account correspondence mechanism was activated, they are not linked automatically. You must define relationships for these transactions manually.