Accounting Flow: where the data comes from and who does what Data flows into the “Accounting Overview v2” report · movement registers (IN / OUT / Balance / Product Cost) · department areas of responsibility

Filter by Department All Procurement Warehouse Production QC HR/Payroll FA owner Sales Service Finance
4 columns: DEPARTMENT (who) → PROCESS (what it does in the ERP) → REGISTER (IN / OUT / Balance / Product Cost) → DASHBOARD SECTION. Hover a node to highlight its chain. Click a dashboard section (or any node) to pin the chain; click empty space / another node to clear. Arrow color = source department. BINU does not keep double-entry books; stock self-reconciles: Open + IN − OUT = Close.
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Who is accountable for the correctness of each section (what the department must do)
Dashboard section Data owner What the department MUST do in the ERP If it doesn't — what breaks in the dashboard
🏗️ Fixed Assets
acc. 0200		 Procurement Production Receiving dept On purchase, pick the correct Purchase Category (FA). In-house produced FA: an ordinary WO, but the output is capitalized as an FA (not FG) → its cost (Product Cost) lands in acc. 0200. The department receives the FA via Tool Request → issue moment = start of use. Book depreciation. FA slips into Small Tools/expense (asset understated) or vice versa. An in-house machine from a WO goes to FG/COGS instead of being capitalized → asset understated, cost overstated. Production machine not flagged → depreciation won't hit the WO.
📦 Warehouse
acc. 3xxx		 Procurement Warehouse Receive purchases with price and Purchase Category; issue material to WOs on time; hand out Small Tools (write-off) and FA (status change) via Tool Request. Balance ≠ actual. Material lingers in stock after issue → double-counting with Manufacturing; the Open+IN−OUT recon won't tie out.
🔧 Manufacturing — Materials
6xxx.0		 Production Warehouse Charge material strictly to a WO ID; close the WO when actually finished (the system sets the flag via workflow). WIP gets stuck (WO not closed) or material goes "nowhere" without a WO → cost is wrong.
🔧 Manufacturing — Labor
6xxx.1		 Production HR / Payroll Production logs employee work hours against the WO; HR maintains the position→rate table. Labor = hours × position rate. Labor = 0 or understated → cost and COGS understated, margin overstated (P&L distortion).
🔧 Manufacturing — Depreciation
6xxx.2		 Production FA (machine flag) Flag the FA as a production machine (flag + machine-hour rate); Production logs the machine's machine-hours against the WO. Depreciation is allocated by machine-hours. Depreciation of production equipment won't allocate to output → cost understated.
🔧 Mfg — Other / Indirect / G&A
6xxx.3 / .4 / .5		 Finance reserved Not implemented yet. In the future Finance will set the bases and rates for overhead allocation to WOs. Currently a placeholder in the dashboard. Once implemented: without allocation bases, overheads won't land on output → cost incomplete.
🚚 Sales / P&L
7600 / 7000		 Sales Warehouse Sales sends a shipment request to the warehouse + invoice (revenue ex VAT). Warehouse physically ships the FG → COGS write-off. No request/shipment → FG stays in Manufacturing (never hits COGS) → inventory overstated, no revenue/margin.
🔁 Warranty & Service
(off-balance)		 Service Open the RMA as a WO; charge materials/labor to it; accept the customer's device as off-balance qty; close the ticket. Warranty costs dissolve into general production; the custody obligation for the third-party device is invisible.
✅ QC — acceptance of everything incoming
(purchases + WO output)		 QC Inspect everything incoming: both purchases (materials/tools/FA from suppliers) and WO output from production. Passed → into IN/Balance; rejects / Invalid Acceptance are excluded. An unaccepted purchase won't reach stock; unaccepted WO output → FG understated, WIP won't close.
🔢 FA physical inventory
(stocktake)		 Warehouse Periodically run a physical count of FA and reconcile actual vs. books. Book overages (found / unrecorded asset) → IN; record shortages → OUT. Adjust Balance to the results. FA Balance ≠ actual: written-off items still sit as an asset (overstated), or a real machine isn't on the books (understated). The period recon won't reflect physical reality.
↩️ Reconciliation & close Finance Verify Open+IN−OUT=Close across sections; close the period (lock); push totals to the external ledger via the bridge. Period stays "Open" (draft) → back-dated movements become possible, report is not audit-ready.
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Model rules that matter for the data flows
Purchase Category is chosen at purchase time (Material / Small Tool / FA / Service) — it determines how the item lands in the books (asset / write-off / expense). Process flags (QC Passed, on stock, WO closed) are set automatically by the system via workflow.
One Fixed Assets register — two roles. Machines, computers, etc. are issued to a department via Tool Request (issue moment = start of use, owner = receiving department). A production machine = the same FA with a "production" flag + machine-hour rate; its depreciation is charged to WOs by machine-hours. One asset — never entered twice, depreciation doesn't drift.
QC — the gate for everything. It inspects both production output and incoming purchases from suppliers. Only Passed enters IN/Balance.
FA arises via two paths. (1) Purchase with Purchase Category = FA → onto the balance via QC. (2) In-house production: an ordinary WO, but the output is capitalized as an FA — the cost from Product Cost lands in acc. 0200 (not FG/COGS). Downstream: a single FA register and one depreciation regime.
FA physical inventory — owned by the warehouse. The Warehouse physically holds both materials and assets, so it also counts the FA. Overages (found asset) → IN, shortages → OUT, Balance is adjusted to actual. This is the only process that brings FA records back to physical reality.
WIP is off the balance. While a WO is open, the material has already gone to OUT (gone from Balance) and the output hasn't returned from QC into IN yet. The Manufacturing section takes WIP from Product Cost, not from Balance.
No double-count across the BoM hierarchy. A semi-finished item carries its full cost when it rolls up; its primary materials (already shown as OUT lines) are not expanded again. Every €1 of material is counted once.
Overheads (Other / Indirect / G&A) are NOT implemented yet — a placeholder in the dashboard. In the future, overhead allocation to WOs will be done by Finance (setting the allocation bases and rates). A "silent" distortion also lurks — if HR doesn't keep position rates current → Labor is understated. Neither is caught by the stock recon check.