Cost Center Governance · v31
The existing CC0000 hierarchy from Main COA.xlsx is reused. The new Cost Center Governance tab provides the master, Level-5 posting rules, source-backed allocations, budgets and management reporting. Actual Department and Business Location links remain unassigned until their approved masters are available. The prior v30 Vehicle Register and all approved COA heads remain intact.
Vehicle Repair & Maintenance · v30
Your new Level-4 control is placed directly after 621400 — Travel and Vehicle Expenses. Each of the five child heads requires a vehicle reference and approved Cost Center. The existing combined 621405 is retained as Other Vehicle Operating Expenses, excluding the five new categories. Vehicle Rent remains 621404.
| Code | Account Name | Level | Vehicle Reference |
|---|---|---|---|
| 621500 | Vehicle Repair & Maintenance | Level 4 — Control | Non-postable |
| 621501 | Vehicle Registration Renewal | Level 5 — Posting Head | Required |
| 621502 | Car Servicing Cost | Level 5 — Posting Head | Required |
| 621503 | Tax Token Renewal | Level 5 — Posting Head | Required |
| 621504 | Car Insurance Cost | Level 5 — Posting Head | Required |
| 621505 | Fuel Bill | Level 5 — Posting Head | Required |
Vehicle Number → Vehicle Master → Expense: store one permanent internal Vehicle Code, the current registration number and its history, and the linked Asset Code for company-owned vehicles. The expense journal carries the Vehicle Code and Cost Center as dimensions. Registration changes must not break historical reports. Vehicle-specific details remain in Administration/Finance, not in hundreds of GL accounts. Open the interactive Vehicle Cost Register →
View v29 → v30 code migration
| Previous v29 Code | Current v30 Code | Account Name |
|---|---|---|
| 621500 | 621600 | Depreciation and Amortisation |
| 621501 | 621601 | Depreciation - Building |
| 621502 | 621602 | Depreciation - Leasehold Improvements |
| 621503 | 621603 | Depreciation - Furniture and Fixtures |
| 621504 | 621604 | Depreciation - Office Equipment |
| 621505 | 621605 | Depreciation - Computer and IT Equipment |
| 621506 | 621606 | Depreciation - Motor Vehicles |
| 621507 | 621607 | Depreciation - Right-of-Use Asset |
| 621508 | 621608 | Amortisation - Software and Licences |
| 621600 | 621700 | Other Administrative Expenses |
| 621601 | 621701 | Donation and CSR Expense |
| 621602 | 621702 | Printing and Publication |
| 621603 | 621703 | Miscellaneous Administrative Expense |
| 621405 | 621405 | Vehicle Fuel and Maintenance → Other Vehicle Operating Expenses (narrowed) |
Licences & Registration Revision · v29
The combined Licences, Membership, Registration and Regulatory Fees account is replaced by four separate Level-5 Posting Heads directly under 621300 — Professional, Compliance and Insurance. Trade License retains 621303 and the other three follow through 621306. Compliance and Certification Expense moves to 621307 and Insurance Expense to 621308. All four are normal-debit Administrative Expenses, postable at Level 5, with no GL subledger required. Related module: M10 Compliance / M18 Governance / M14 Finance; cash flow: Operating. The remaining approved COA and its accounting policies are unchanged.
| Code | Account Name | Hierarchy |
|---|---|---|
| 621301 | Statutory Audit Fee | Level 5 — Posting Head |
| 621302 | Legal and Professional Fees | Level 5 — Posting Head |
| 621303 | Trade License | Level 5 — Posting Head |
| 621304 | Membership Registration & Renewal | Level 5 — Posting Head |
| 621305 | Registration & Renewal | Level 5 — Posting Head |
| 621306 | Licenses Fee | Level 5 — Posting Head |
| 621307 | Compliance and Certification Expense | Level 5 — Posting Head |
| 621308 | Insurance Expense | Level 5 — Posting Head |
View v28 → v29 code migration
| Previous v28 Code | Current v29 Code | Account Identity |
|---|---|---|
| 621303 | 621303–621306 | Licences, Membership, Registration and Regulatory Fees → four approved categories |
| 621304 | 621307 | Compliance and Certification Expense |
| 621305 | 621308 | Insurance Expense |
Hospitality & Office Cost Revision · v28
The combined Meeting, Hospitality and Entertainment account is replaced by five separate Level-5 Posting Heads directly under 621100 — Occupancy and Office Running. Guest Entertainment retains 621117 and the other four follow through 621121. Medical / Medicine Expenses moves to 621122. All five are normal-debit Administrative Expenses, postable at Level 5, with no GL subledger required. Related module: M16 Administration / M14 Finance; cash flow: Operating. The remaining approved COA and its accounting policies are unchanged.
| Code | Account Name | Hierarchy |
|---|---|---|
| 621101 | Office Rent Expense | Level 5 — Posting Head |
| 621102 | Garage Rent | Level 5 — Posting Head |
| 621103 | Electricity Bill | Level 5 — Posting Head |
| 621104 | Gas Bill - Kitchen | Level 5 — Posting Head |
| 621105 | Water Bill | Level 5 — Posting Head |
| 621106 | Generator Fuel | Level 5 — Posting Head |
| 621107 | LPG | Level 5 — Posting Head |
| 621108 | Telephone Bill | Level 5 — Posting Head |
| 621109 | Mobile Bill | Level 5 — Posting Head |
| 621110 | Internet Bill | Level 5 — Posting Head |
| 621111 | Postage, postal stamps and ordinary mailing | Level 5 — Posting Head |
| 621112 | Office Supplies and Stationery | Level 5 — Posting Head |
| 621113 | Tools, Machinery & Spare Parts | Level 5 — Posting Head |
| 621114 | Repairs and Maintenance | Level 5 — Posting Head |
| 621115 | Machine Repairs and Maintenance | Level 5 — Posting Head |
| 621116 | Cleaning, Security and Facility Services | Level 5 — Posting Head |
| 621117 | Guest Entertainment | Level 5 — Posting Head |
| 621118 | Lunch Bill | Level 5 — Posting Head |
| 621119 | Snacks Bill | Level 5 — Posting Head |
| 621120 | Dinner Bill | Level 5 — Posting Head |
| 621121 | Iftar Bill | Level 5 — Posting Head |
| 621122 | Medical / Medicine Expenses | Level 5 — Posting Head |
View v27 → v28 code migration
| Previous v27 Code | Current v28 Code | Account Identity |
|---|---|---|
| 621117 | 621117–621121 | Meeting, Hospitality and Entertainment → Guest Entertainment / Lunch Bill / Snacks Bill / Dinner Bill / Iftar Bill |
| 621118 | 621122 | Medical / Medicine Expenses |
Communication & Office Cost Revision · v27
Telephone, Mobile and Internet are now three separate Level-5 Posting Heads directly under 621100 — Occupancy and Office Running. The first retains code 621108; the remaining office-running heads follow sequentially. All three are normal-debit Administrative Expenses, postable at Level 5, with no GL subledger required. Related module: M16 Administration / M14 Finance; cash flow: Operating. All other approved COA sections and their accounting policies remain unchanged.
| Code | Account Name | Hierarchy |
|---|---|---|
| 621101 | Office Rent Expense | Level 5 — Posting Head |
| 621102 | Garage Rent | Level 5 — Posting Head |
| 621103 | Electricity Bill | Level 5 — Posting Head |
| 621104 | Gas Bill - Kitchen | Level 5 — Posting Head |
| 621105 | Water Bill | Level 5 — Posting Head |
| 621106 | Generator Fuel | Level 5 — Posting Head |
| 621107 | LPG | Level 5 — Posting Head |
| 621108 | Telephone Bill | Level 5 — Posting Head |
| 621109 | Mobile Bill | Level 5 — Posting Head |
| 621110 | Internet Bill | Level 5 — Posting Head |
| 621111 | Postage, postal stamps and ordinary mailing | Level 5 — Posting Head |
| 621112 | Office Supplies and Stationery | Level 5 — Posting Head |
| 621113 | Tools, Machinery & Spare Parts | Level 5 — Posting Head |
| 621114 | Repairs and Maintenance | Level 5 — Posting Head |
| 621115 | Machine Repairs and Maintenance | Level 5 — Posting Head |
| 621116 | Cleaning, Security and Facility Services | Level 5 — Posting Head |
| 621117 | Meeting, Hospitality and Entertainment | Level 5 — Posting Head |
| 621118 | Medical / Medicine Expenses | Level 5 — Posting Head |
View v26 → v27 code migration
| Previous v26 Code | Current v27 Code | Account Identity |
|---|---|---|
| 621108 | 621108–621110 | Telephone, Mobile and Internet → Telephone Bill / Mobile Bill / Internet Bill |
| 621109 | 621111 | Postage, postal stamps and ordinary mailing |
| 621110 | 621112 | Office Supplies and Stationery |
| 621111 | 621113 | Tools, Machinery & Spare Parts |
| 621112 | 621114 | Repairs and Maintenance |
| 621113 | 621115 | Machine Repairs and Maintenance |
| 621114 | 621116 | Cleaning, Security and Facility Services |
| 621115 | 621117 | Meeting, Hospitality and Entertainment |
| 621116 | 621118 | Medical / Medicine Expenses |
Sequential Utilities Revision · v26
Corrected to your approved numbering. All five utilities are Level-5 Posting Heads directly under 621100 — Occupancy and Office Running. Office Rent and Garage Rent remain 621101–621102; the other office-running heads continue in sequence. No separate Utilities control account is created. All five are normal-debit expenses, postable at Level 5, with no GL subledger required. Related module: M16 Administration / M14 Finance; financial statement section: Administrative Expenses; cash flow: Operating.
| Code | Account Name | Hierarchy |
|---|---|---|
| 621101 | Office Rent Expense | Level 5 · Posting |
| 621102 | Garage Rent | Level 5 · Posting |
| 621103 | Electricity Bill | Level 5 · Posting |
| 621104 | Gas Bill - Kitchen | Level 5 · Posting |
| 621105 | Water Bill | Level 5 · Posting |
| 621106 | Generator Fuel | Level 5 · Posting |
| 621107 | LPG | Level 5 · Posting |
| 621108 | Telephone, Mobile and Internet | Level 5 · Posting |
| 621109 | Postage, postal stamps and ordinary mailing | Level 5 · Posting |
| 621110 | Office Supplies and Stationery | Level 5 · Posting |
| 621111 | Tools, Machinery & Spare Parts | Level 5 · Posting |
| 621112 | Repairs and Maintenance | Level 5 · Posting |
| 621113 | Machine Repairs and Maintenance | Level 5 · Posting |
| 621114 | Cleaning, Security and Facility Services | Level 5 · Posting |
| 621115 | Meeting, Hospitality and Entertainment | Level 5 · Posting |
| 621116 | Medical / Medicine Expenses | Level 5 · Posting |
View v25 → v26 code migration
| Previous v25 Code | Current v26 Code | Posting Head |
|---|---|---|
| 621701 | 621103 | Electricity Bill |
| 621702 | 621104 | Gas Bill - Kitchen |
| 621703 | 621105 | Water Bill |
| 621704 | 621106 | Generator Fuel |
| 621705 | 621107 | LPG |
| 621104 | 621108 | Telephone, Mobile and Internet |
| 621105 | 621109 | Postage, postal stamps and ordinary mailing |
| 621106 | 621110 | Office Supplies and Stationery |
| 621107 | 621111 | Tools, Machinery & Spare Parts |
| 621108 | 621112 | Repairs and Maintenance |
| 621109 | 621113 | Machine Repairs and Maintenance |
| 621110 | 621114 | Cleaning, Security and Facility Services |
| 621111 | 621115 | Meeting, Hospitality and Entertainment |
| 621112 | 621116 | Medical / Medicine Expenses |
Historical v24 combined utilities code 621103 → current 621103–621107 requires source-based allocation. The retired 621700 control was non-postable and must not carry a transaction balance.
Previous Working COA Revision · v24
Applied from Warptex_Bangladesh_Limited_COA_v23 - Working.xlsx. Your account names, codes and hierarchy are retained. Missing accounting metadata has been completed from the existing master. All unchanged sections, including Dividend Payable, remain as in v23. The historical renumbering below should be mapped to old transactions before deployment to a live ERP. The subsequent utilities revisions and the v27 communication split are documented in the revision cards above.
View new Posting Heads and code migration
New Posting Heads in v24
| Code | Posting Head | Parent |
|---|---|---|
| 611104 | Special Bonus | 611100 |
| 611105 | Special Allowance | 611100 |
| 611106 | Transportation Allowance | 611100 |
| 611107 | Overtime - Office | 611100 |
| 611108 | Night Bill | 611100 |
| 611109 | Holiday Allowance | 611100 |
| 611110 | Employees Accommodation | 611100 |
| 611111 | Employees Insurance | 611100 |
| 611112 | Employees Transportation | 611100 |
| 611113 | Attendance Rewards | 611100 |
| 621102 | Garage Rent | 621100 |
| 621105 | Postage, postal stamps and ordinary mailing | 621100 |
| 621107 | Tools, Machinery & Spare Parts | 621100 |
| 621109 | Machine Repairs and Maintenance | 621100 |
| 621112 | Medical / Medicine Expenses | 621100 |
| 621404 | Vehicle Rent | 621400 |
| 631106 | Business Development | 631100 |
Historical v23 → v24 Code Migration
| Old Code | New Code | Posting Head |
|---|---|---|
| 611104 | 611114 | Employer Provident Fund Contribution |
| 611105 | 611115 | Gratuity Expense |
| 611106 | 611116 | Leave Encashment Expense |
| 611107 | 611117 | Staff Welfare Expense |
| 611108 | 611118 | Recruitment and Training Expense |
| 621102 | 621103 | Electricity, Gas, Water and Generator Fuel |
| 621103 | 621104 | Telephone, Mobile and Internet |
| 621104 | 621106 | Office Supplies and Stationery |
| 621105 | 621108 | Repairs and Maintenance |
| 621106 | 621110 | Cleaning, Security and Facility Services |
| 621107 | 621111 | Meeting, Hospitality and Entertainment |
| 621404 | 621405 | Vehicle Fuel and Maintenance |
Master design policy
Five-Level Chart of Accounts
Posting is permitted only at Level 5. Level 4 is the control-account layer.
GL subledger policy: one shared master is maintained for each true GL subledger type: Buyer / Customer, Factory / Supplier, Employee, Inventory Item Register, CWIP Project / Asset Under Construction Register, Fixed Asset Register, ROU Asset Register and Intangible Asset Register. The source-module master code itself is the accounting Sub-code and is reused across every mapped Level-5 posting head; duplicate finance-only codes are not created. The seven approved factory/supplier names remain the configured trade-payable population for 211101. Illustrative sample rows are shown only where live master data has not been supplied, so the governance screen demonstrates normal buying-house daily transactions without inventing production records. Bank/FDR references, named inter-company heads and statutory tax-rate details remain outside GL subledger proliferation.
Settlement Heads
4
VAT + Income Tax
Reconciliation Layers
3
Source Register = GL = Return
Credit Lifecycle
8
Verification to refund/expiry
Tax Master Rule
Effective
Rate / law / form version dated
Final Settlement Posting Heads
| Code | Posting Head | Final role |
|---|---|---|
| 115104 | Income Tax Settlement / Refund Receivable | Supportable current-tax overpayment / refund position. |
| 115205 | VAT Settlement / Refund Receivable from NBR | Negative VAT position carried forward / refund claim where permitted. |
| 212104 | VAT Settlement Payable to NBR | Positive balance of the approved VAT return reconciliation. |
| 212205 | Corporate Income Tax Payable / Settlement | Warptex current corporate tax liability and final settlement, including applicable minimum-tax components. |
Tax & VAT Master - statutory identity
- Tax Type, jurisdiction, statutory section/SRO/rule and unique ERP tax code
- Rate/basis, effective from/to and taxpayer economic activity
- Local / import / export; VAT classification; recoverability; reverse charge
- Return type, return form version, filing line mapping and effective dates
- Supplementary Duty applicability kept dormant unless Warptex becomes SD-liable
Minimum-tax classification
- Minimum Tax Basis: none / source-based / gross-receipts basis
- Credit Treatment: adjustable / minimum / final / refundable / non-refundable
- Source section and tax year mandatory for each TDS/TCS certificate
- Minimum-tax amount cannot automatically create 115104 refund receivable
Foreign Tax Credit control
- Foreign currency amount and BDT equivalent
- Exchange rate/date, country, DTAA article and income category
- Foreign tax certificate and claim deadline
- Allowable FTC, utilised FTC, unutilised amount and recoverability status
Tax-credit lifecycle
All tax-credit assets must move through controlled statuses rather than remain indefinitely open.
UnverifiedVerifiedClaimedUtilisedCarried ForwardRefund AppliedRefund ApprovedRefunded / Rejected / Expired
Mandatory Settlement Engine Controls
| Control | System rule |
|---|---|
| Three-way statutory reconciliation | Settlement cannot post until Source Transaction/Register = GL = Applicable Filed Return, except through an approved exception workflow. |
| Separate legal roles | Warptex as taxpayer is distinct from Warptex as withholding agent. 212201-212204 and 212206 are third-party liabilities and never become Warptex corporate-tax credits. |
| VAT form selection | Return form is determined by registered economic activity/status and effective-date master data; do not hard-code only Mushak-9.1 or 9.1.1. |
| Minimum tax | Source-tax/minimum-tax treatment is determined before set-off/refund. Non-refundable/non-adjustable minimum tax is blocked from refund reclassification. |
| Current vs deferred tax | 125101 / 224101 / 661102 remain outside cash-tax settlement. Current-tax offset/presentation follows IAS 12 criteria. |
| Refund recognition | Negative VAT/tax balances do not automatically become cash-refund receivables; claim and approval status are required. |
Design objective: statutory detail stays in effective-dated Tax & VAT Master and reconciliation registers; the 5-level COA remains stable and only Level-5 posting heads receive journals.
Compliance references are guidance for recognition, measurement, presentation and statutory governance. The COA remains the accounting structure; these references explain which standard or law is primarily relevant to each area. IFRS/IAS references should be read as BFRS/BAS as adopted in Bangladesh. Tax and VAT references remain effective-dated and must follow the latest NBR-prescribed law, rules, rates and return forms.
Reference Families
IFRS / BFRSIAS / BASISANBR — VAT & TaxCompanies Act 1994Bangladesh Labour Act
Area-wise Compliance Reference Matrix
Open any COA item using the i button to see its specific compliance reference. This matrix is the high-level design map.
| Area / COA Scope | Primary compliance references | Practical design note |
|---|
Audit & evidence layer
Relevant ISAs: ISA 230 (Audit Documentation), ISA 315 (Risk Assessment), ISA 330 (Responses to Assessed Risks), ISA 500 (Audit Evidence), ISA 520 (Analytical Procedures) and ISA 700 (Forming an Opinion). Practically, every posting should retain source evidence, approval trail, master-data ownership and reconciliation support.
Bangladesh statutory layer
Key local references: Bangladesh Financial Reporting Council (for adopted BFRS/BAS), Companies Act 1994, Income Tax Act 2023, VAT and Supplementary Duty Act 2012, VAT and Supplementary Duty Rules 2016, and the Bangladesh Labour Act 2006 / Labour Rules 2015. NBR circulars, SROs and forms should be maintained as effective-dated master data rather than hard-coded into the COA.
Cost Center Governance
Financial Management · Responsibility, budget and profitability dimensions
One GL, independent analytical dimensions. The approved five-level COA remains unchanged. Cost Center identifies responsibility; Buyer/Order/Style identifies the commercial cost object; Vehicle Code identifies the vehicle. None is a sixth COA level or a new GL subledger. This workspace uses the earlier Warptex Cost Center Setup from Main COA.xlsx. Reporting classifications are configurable proposals, and Department/Business Location links remain unassigned until their approved masters are supplied. No live journals, budgets or organization records are changed.
Selectable centers
8
Active functional centers
Revenue & expense rules
—
Level-5 governance
Approved preview allocations
—
Source amount = analytical amount
Expense budget remaining
—
Selected report scope
Cost Center Master
The 11 source records and their original codes are retained. Only Level-3 functional centers may be selected for transactions. Reporting role is an additional configurable property; it does not replace the original source classification. New centers follow the same three-level hierarchy.
| Code / Hierarchy | Cost Center Name | Source Type / Reporting Role | Department / Location | Responsible Person | Status / Effective Date | Budget | Action |
|---|
Source Structure
Source: Main COA.xlsx → Cost Center Setup. The original eight functional centers support OPEX and CAPEX budgets. The proposed Profit Center / Cost Center / Shared Service roles may be adjusted by Finance. No actual Department or Business Location code is inferred from a functional center name.
Source-based Defaults
When a module supplies an approved department/cost-center mapping, use it as the default. An approved override requires a reason. A cost center used by multiple profit centers must not be permanently assigned to one arbitrary buyer/order. The commercial cost object determines attribution where applicable.
Controlled Commercial Cost Object Master
Buyer, Order and Style are operational masters—not GL subledgers and not Cost Centers. A Posting Head answers what was earned/spent; Cost Center answers who is responsible; Buyer / Order / Style answers which commercial activity. Order must belong to one Buyer, Style must belong to one Order, and inactive or inconsistent combinations are blocked from new analytical postings.
| Buyer Code | Buyer Name | Country / Currency | Status | Open Orders | Action |
|---|
| Order Code | Buyer | Order / Season | Responsible Profit Center | Status | Styles | Action |
|---|
| Style Code | Order | Buyer | Description / Category | Status | Action |
|---|
Approved analytical sources are summarized using the controlled Buyer / Order / Style hierarchy. Revenue and direct cost are not duplicated: this report reads the same approved Cost Center allocation sources used by the GL analytics.
| Commercial Object | Revenue BDT | Direct Cost BDT | Allocated Other Cost BDT | Net Contribution BDT | Source Lines |
|---|
Source Ownership
CRM / Sales: Buyer and confirmed Order identity. Merchandising / PLM: Style creation and order execution. Quality / Inspection: consumes the existing Order/Style identity for testing and inspection costs. Commercial / Logistics: consumes the same Order/Style for documentation, freight and shipment costs. Finance: may select an existing approved reference but must not create a new Buyer, Order or Style from a journal voucher.
Required Reference Logic
Commercial revenue and direct-cost heads requiring a Cost Object must carry an active Buyer and Order. Style is mandatory for style-specific sampling, product-development, testing and inspection heads; it is optional for genuine order-level charges. Parent-child mismatches, inactive masters and duplicate codes are blocked. Historical references remain readable after a master becomes inactive.
Profit Center Default
Each Order may carry a responsible Profit Center from the Cost Center Master. New revenue/direct-cost analytical entries inherit that Profit Center. An override is allowed only where the user selects another active Profit Center and the source workflow records the reason/approval.
One Source, Multiple Dimensions
Example: 511301 Fabric and Material Testing Cost + CC1200 Quality & Inspection + Buyer + Order + Style + Test Report reference. Only 511301 is the GL Posting Head. Cost Center and commercial references are analytical dimensions attached to the same source line; they do not create additional debit/credit postings.
Level-5 COA Cost Center Rules
Configure Required / Optional / Not Allowed per Posting Head. Default centers are suggestions, not unconditional overrides. Allowed roles and Cost Object rules are separately controlled. Every change is versioned in the local audit history; no account code, name, hierarchy, normal balance or GL-subledger requirement is changed.
| Posting Head | Class / Module | Cost Center Rule | Default Center | Allowed Roles | Cost Object | Vehicle Reference | Action |
|---|
Source Transaction
Amounts represent the already-classified revenue or expense, not necessarily the gross supplier bill. VAT/TDS, prepayments, assets and liabilities must follow their existing accounting rules before analytical allocation. Buyer / Order / Style selections come from controlled operational masters. The demonstration records analytical source lines only, not actual GL journals.
Allocation Workspace
Allocate the exact source amount across one or more active Cost Centers. A source line can be approved only once; the sum of allocations must equal the source to the cent. Approved allocations are immutable, and corrections use linked reversals.
Create or select a draft to configure its allocations.
Approved Cost Reallocation
Move an approved source cost from a shared/responsibility center to another eligible center using a documented allocation basis. The original source remains unchanged; the transfer is zero-sum and cannot exceed the source's available balance in the originating center. Use this for approved shared-cost allocation, not a duplicate expense journal.
| Reference / Source | From → To | Amount | Basis / Status |
|---|
Analytical Source Register
| Source ID / Date | Source / Reference | Posting Head | Cost Object / Vehicle | Amount | Allocation | Status | Action |
|---|
Budget Entry
Budget ownership belongs to the Cost Center. Revenue, direct cost and operating-expense budgets use their existing GL codes; CAPEX budgets use asset-class/account rules but do not turn asset purchases into P&L expenses. Approved budgets are versioned; amendments preserve previous versions.
Budget Controls
Approved budget key: Financial Year + Period + Cost Center + Posting Head + Budget Type. Duplicate approved keys are blocked. Amendments replace the active approved amount with an audit trail; they do not create duplicate budgets.
Actuals: Derived from approved analytical allocations that reconcile to their source journal line. A source is counted once, including vehicle costs. No fabricated live balances are included.
Enforcement: Budget availability, approval limits, commitments and override rules belong to Budgetary Control. This preview demonstrates the data and reconciliation model; it does not authorize or block a real purchase.
CAPEX: Budget tracking may use a Cost Center on a qualifying asset transaction, while the asset still posts to its proper Balance Sheet account.
Budget Register
| Year / Period | Cost Center | Posting Head | Type | Amount BDT | Status / Version | Reference | Action |
|---|
Management Reporting
Profitability Attribution
A Cost Center records responsibility; a Profit Center is an approved reporting role. Direct costs may originate in a cost center and be attributed to the order's profit center through its source mapping. Shared expenses remain corporate until an approved allocation distributes them. Revenue and costs must not be counted again when producing an allocated P&L.
Reconciliation Rules
For each source line: source amount = sum of Cost Center allocations. The source-ledger totals are the accounting baseline; the analytical ledger is a projection, not another expense journal. Cost Center totals, Vehicle totals and Cost Object totals reconcile to the same source IDs. Unmapped historical records are reported as exceptions, never silently assigned.
Organization Master Linkage
The Cost Center codes and functional names come from the earlier approved Warptex source. No separate Department Master IDs or Business Location records were found. Import the real approved master references below when available; this does not create duplicate department or location records. Production will read them from Organization Setup.
Master & Rule Governance
Only active Level-3 centers may receive allocations. A center code is permanent after use; inactive centers remain available for historical reporting. Parent groups are non-postable. Default mappings must respect active dates, permitted roles and source-module ownership.
Source systems supply actual employee, department, buyer, order, style, asset and vehicle identifiers. Cost Centers do not replace required GL subledgers. A cost object or vehicle can be shared across centers without creating more COA accounts.
Cost Center reclassifications require source-backed approved adjustments. They change analytical responsibility only unless a separate accounting correction is genuinely required. Financial statements retain their approved accounting recognition, tax and cash-flow classifications.
The example workflow uses illustrative invoices, order references and budgets. It does not represent Warptex's actual transactions. Clearing preview activity retains the COA and source Cost Center Master, but deletes locally saved demonstration allocations and budgets.
Local Audit & Configuration
| Timestamp | Action | Reference | Change / Reason |
|---|
Vehicle Cost Register
Administration & Finance · Vehicle-wise accounting dimension
One permanent Vehicle Code, many accounting transactions. The registration number is the vehicle's business identity, while the internal Vehicle Code stays unchanged when a registration is renewed or changed. Company-owned vehicles link to the existing permanent Fixed Asset Code; leased/ROU and hired vehicles are also supported. Vehicle references do not create a sixth COA level or another true GL subledger. This preview stores illustrative entries locally in your browser and does not post to a live ledger.
Registered Vehicles0Active + inactive
Recorded Cost Lines0Prototype transactions
Total Preview CostBDT 0.00Recorded expense lines only
GL Subledger ImpactNoneIndependent vehicle dimension
Vehicle Master
Enter the actual registration number when available. The permanent code is generated automatically. The Vehicle Master must be reconciled to the Fixed Asset/ROU Register for owned or capitalized leased vehicles; the registration number itself is not a second asset subledger.
| Vehicle Code | Registration Number | Vehicle / Model | Ownership | Linked Asset / ROU Code | Status | Action |
|---|
Record a Vehicle Cost
Demonstration of the transaction capture requirements. The production ERP must select a valid approved Cost Center and vehicle, validate the invoice/receipt and applicable VAT/TDS, then post through the Finance approval workflow. This preview links each recorded cost to one analytical source ID. This local form records no actual accounting journal.
Vehicle-wise Cost Report
| Vehicle Code / Number | Registration | Servicing | Tax Token | Insurance | Fuel | Other | Total BDT |
|---|
The report aggregates approved source-backed expense amounts for the five requested heads plus vehicle rent/residual costs by permanent Vehicle Code. Unapproved legacy entries remain drafts for review and are excluded from approved analytical totals. A historical registration number remains searchable. Cost Center and Buyer/Order references remain available at the transaction-line level; no duplicate GL Posting Heads are needed.
| Date | Vehicle | Posting Head | Cost Center | Amount BDT | Reference | Status |
|---|
Accounting & Compliance Controls
Expense versus asset: routine servicing is expensed; qualifying major components or improvements follow the PPE policy. Insurance and multi-period fees use prepayments where appropriate. Vehicle purchases and qualifying leases retain the existing asset/ROU accounting. Tax: statutory fees, input VAT and withholding are determined by the effective-dated Tax Master and supporting documents, not by the vehicle number. Allocation: when one vehicle serves multiple Cost Centers, approved allocation lines must sum to the original cost and must not duplicate it.
Register & Audit Requirements
Maintain permanent Vehicle Code, registration history, make/model, ownership, active status, asset/ROU link, assigned department and responsible custodian. Expense documents retain the vehicle, vendor, service date, period, mileage/quantity when relevant and approval. Registration changes preserve historical references. The production system must block unregistered/inactive vehicles, duplicate source posting and inconsistent Asset Register links, and reconcile the vehicle cost report to the underlying GL and approved Cost Center allocations.