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EDIFACT message guide · Finance

LEDGER Ledger

The UN/EDIFACT message used to communicate accounting ledgers for accounting, audit, cost accounting, consolidation and analysis.

Sent by
Enterprise or its accountant
Received by
Auditor, parent company or other user
Standard
UN/EDIFACT · Batch message
X12 equivalent
No direct equivalent

What is the EDIFACT LEDGER message?

LEDGER is the UN/EDIFACT ledger message. The directory defines it as dealing with the communication of accounting ledgers between an organization and whoever may use them for accounting, auditing, cost accounting, consolidation, financial analysis and similar purposes.

A ledger carries the accounts with their movements and balances for a period. With its companion messages, CHACCO for the chart of accounts, ENTREC for individual entries and BALANC for balances, it lets accounting data move between systems and parties in a standard form.

How the EDIFACT LEDGER message worksDiagram of the UN/EDIFACT LEDGER Ledger message. Enterprise or its accountant sends it to auditor, parent company or other user. It usually follows CHACCO. Inside the UNB and UNH envelopes, the directory D.21A requires, in the start of message: BGM (Beginning of message) and DTM (Date/time/period) and body and segment groups: the required SG1 loop with NAD (Name and address), the required SG4 loop with SEQ (Sequence details), the required SG5 loop with IND (Index details), RFF (Reference), FTX (Free text) and the required SG6 loop with LIN (Line item) and MOA (Monetary amount) and the required SG9 loop with QTY (Quantity) and MOA (Monetary amount), UNS (Section control) and the required SG10 loop with QTY (Quantity) and MOA (Monetary amount). 5 conditional segment groups are listed by their trigger segment.How the EDIFACT LEDGER message worksLedger: who sends it, where it fits and what the directory marks mandatory1 WHERE IT FITSUSUALLY FOLLOWSCHACCOChart of accountsLEDGERSENDEREnterprise or itsaccountantRECEIVERAuditor, parentcompany or other userCONTRL syntax report back, if agreedUSUALLY FOLLOWED BYNo business reply expected2 WHAT DIRECTORY D.21A REQUIRESInterchange: sender and recipient IDsUNB … UNZMessage LEDGERUNH … UNTSTART OF MESSAGEBGMBeginning of messageDTMDate/time/periodBODY AND SEGMENT GROUPSMandatory group SG1 · repeats up to 99NADName and addressUNSSection controlMandatory group SG10 · repeats up to 1QTYQuantityMOAMonetary amount+ required SG4 (SEQ) and 5 conditional groups, starting with:CTACCIAUTBlue box: mandatory segment group. Conditional groups are listed by the trigger segment that starts them; a group is sent only when its data applies.Conditional segments outside groups are not drawn.Structure: mandatory segments and groups in the UN/EDIFACT directory D.21A listing for LEDGER. Your trading partner's implementation guide adds itsown requirements.
How the EDIFACT LEDGER message worksDiagram of the UN/EDIFACT LEDGER Ledger message. Enterprise or its accountant sends it to auditor, parent company or other user. It usually follows CHACCO. Inside the UNB and UNH envelopes, the directory D.21A requires, in the start of message: BGM (Beginning of message) and DTM (Date/time/period) and body and segment groups: the required SG1 loop with NAD (Name and address), the required SG4 loop with SEQ (Sequence details), the required SG5 loop with IND (Index details), RFF (Reference), FTX (Free text) and the required SG6 loop with LIN (Line item) and MOA (Monetary amount) and the required SG9 loop with QTY (Quantity) and MOA (Monetary amount), UNS (Section control) and the required SG10 loop with QTY (Quantity) and MOA (Monetary amount). 5 conditional segment groups are listed by their trigger segment.How the EDIFACT LEDGERmessage worksLedger: who sends it, where it fits and what thedirectory marks mandatory1 WHERE IT FITSUSUALLY FOLLOWSCHACCOChart of accountsLEDGERSENDEREnterprise or itsaccountantRECEIVERAuditor, parentcompany orother userCONTRL syntax report back, if agreedUSUALLY FOLLOWED BYNo business reply expected2 WHAT DIRECTORY D.21A REQUIRESInterchange: sender and recipient IDs(UNB … UNZ)Message LEDGER (UNH … UNT)START OF MESSAGEBGMBeginning of messageDTMDate/time/periodBODY AND SEGMENT GROUPSMandatory group SG1 · repeats upto 99NADName and addressUNSSection controlMandatory group SG10 · repeats upto 1QTYQuantityMOAMonetary amount+ required SG4 (SEQ) and 5 conditionalgroups, starting with:CTACCIAUTBlue box: mandatory segment group. Conditionalgroups are listed by the trigger segment thatstarts them; a group is sent only when its dataapplies. Conditional segments outside groups arenot drawn.Structure: mandatory segments and groups in theUN/EDIFACT directory D.21A listing for LEDGER.Your trading partner's implementation guide adds itsown requirements.

How to read this diagram: the top row shows who sends LEDGER, to whom, and which messages usually come before and after it. The lower part shows what the directory D.21A itself requires: the envelopes around LEDGER and the segments and segment groups it marks mandatory. Conditional groups are listed by their trigger segment rather than drawn in full. This is the directory's minimum, not a trading partner's requirement: a message implementation guide, such as an industry subset or a partner’s own guide, usually makes some conditional groups mandatory, restricts the codes and may use an older directory.

Expand diagram Download SVG

When it is used

  • Sending ledgers to auditors
  • Transferring ledgers between accounting systems
  • Supporting group consolidation

Where it fits in the message flow

Usually follows CHACCO Chart of accounts
This message LEDGER Ledger

Structure

Mandatory segments in LEDGER (directory D.21A)

In UN/EDIFACT directory D.21A, the LEDGER message has 46 segment positions arranged in 11 segment groups. These are the segments and segment groups marked mandatory at message level, in order; a mandatory group is shown with the segment that starts it. Segments inside conditional groups are needed only when the group is used. This is the directory’s requirement, not your trading partner’s: each partner’s message implementation guide names the directory it uses, often an older one such as D.96A or D.01B where the structure can differ, makes some conditional segments mandatory and restricts the codes.

  • UNH
  • BGM
  • DTM
  • SG1 (NAD)
  • SG4 (SEQ)
  • UNS
  • SG10 (QTY)
  • UNT

Practical example

LEDGER in practice

An external auditor requests the general ledger of a client for the financial year. The client's accounting system exports a LEDGER message with every account's opening balance, movements and closing balance. The auditor loads it into its analysis software and samples transactions for testing.

Implementation

Implementation considerations for LEDGER

  • Send the chart of accounts with or before the ledger.
  • Reconcile totals with the trial balance.
  • Agree the accounting periods and currencies covered.
  • Protect financial data in transit and at rest.

How ECOM helps

Automate LEDGER with ECOM

Solution

Financial Document Automation

Automate invoices, remittances, payment files and bank statements from capture to posting.

Solution

Enterprise Integration

Any-to-any integration across partners, systems, protocols, security requirements, formats and ERPs, in batch or real time.

Industry

Financial Services

Secure file transfer and B2B integration for banks and financial institutions.

Compare X12 and EDIFACT, or see answers to general questions in the EDI FAQ.

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