Entries

kontera exports business transactions as journal entries. As an example:

• Invoice from 13.01.2024, type of “accounts receivables” for 65 CHF, two line items with 30 CHF posted on 6510 and 35 CHF posted on 6500
• accrual_basis accounting method
• Paid on 14.01.2024 by credit card, 0.50 CHF fee

Collective entries (JSON)

The following journal entries are created by kontera:

lineId	date	debit	credit	amount	currency
K-XYZ-C-1-1	2024-01-13	6510		30	CHF
K-XYZ-C-1-2	2024-01-13	6500		35	CHF
K-XYZ-C-1-3	2024-01-13		2000	65	CHF

lineId	date	debit	credit	amount	currency
K-XYZ-C-2-1	2024-01-14	2000		65	CHF
K-XYZ-C-2-2	2024-01-14		1090	65	CHF

lineId	date	debit	credit	amount	currency
K-XYZ-C-3-1	2024-01-14	6940		0.50	CHF
K-XYZ-C-3-2	2024-01-14		1090	0.50	CHF

The encoded information gives you all the flexibility how you’d like to represent this in your own accounting system.

• Every receipt (no matter if accounts receivables or accounts payables) gets a unique KonteraId
• There can be multiple entries generated per business transaction:
  • Every entry is balanced regarding credit / debit
  • Every entry might contain multiple lines

The accounting method of your tax period matters in those regards, for example if you use cash_basis as accounting method the generated journal entries change:

lineId	date	debit	credit	amount	currency
K-XYZ-C-1-1	2024-01-13	6510		30	CHF
K-XYZ-C-1-2	2024-01-13	6500		35	CHF
K-XYZ-C-1-3	2024-01-13		1090	65	CHF

lineId	date	debit	credit	amount	currency
K-XYZ-C-2-1	2024-01-14	6940		0.50	CHF
K-XYZ-C-2-2	2024-01-14		1090	0.50	CHF

Single entries (CSV)

If you choose the CSV format, the representation slightly changes. Every line in the CSV is already a balanced journal entry containing both credit and debit accounts. As a result, the same transaction as above, looks like this:

lineId	date	debit	credit	amount	currency
K-XYZ-S-1-1	2024-01-13	6510	2000	30	CHF
K-XYZ-S-1-2	2024-01-13	6500	2000	35	CHF

lineId	date	debit	credit	amount	currency
K-XYZ-S-2-1	2024-01-14	2000	1090	65	CHF

lineId	date	debit	credit	amount	currency
K-XYZ-S-3-1	2024-01-14	6940	1090	0.50	CHF

Dimensions

Every journal entry line can have dimensions attached (see API reference). The following dimensions are currently exported:

Credit Card Statement: File Name

Can be used to link an entry line to a specific credit card statement file.

"dimensions": [{
  "name": "cardcompany-maerz.pdf",
  "externalId": null,
  "type": "credit-card-statement-file-name"
}]

Payment

Can be used to link identify a transit account. Allowed values of name: reconciliation-with-transaction, manual or employee-expense.

"dimensions": [{
  "name": "reconciliation-with-transaction",
  "externalId": null,
  "type": "payment"
}]