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 |