Definicja financial statement item (FIN-SEM-BCS)

Co znaczy FINANCIAL STATEMENT ITEM (FIN-SEM-BCS):

The fundamental account assignment of the Consolidation system. Financial statement (FS) items form the basis for data entry and collection, posting and reporting of monetary data in consolidation. An item is very similar to an "account" in general ledger accounting.

Items are not only used for accounting purposes on balance sheets, income statements or statements of retained earnings. They can also be used for recording statistical information and key figures.

The attributes of an FS item include the FS item type, the where-used indicator, the FS item category, the debit or credit sign and the breakdown category.

Items have the following properties:

Item type (balance sheet, income statement, statistical) Debit/credit sign Breakdown category