Automatic accruals

If a period is entered in the optional "Service period" field for postings, the expense/revenue is allocated to the selected period and distributed evenly over the months within this period. This is particularly helpful if a booking affects several financial years. If the service period is entered, KLARA automatically creates the correct accruals and distributes the amount evenly over the months. Thus, manual bookings for the creation and dissolution of accrued income and accrued expenses are no longer necessary, as KLARA does this automatically.

In the accounting journal these bookings are hidden by default. If the option "Accrued" is activated, the bookings are displayed. The automatically created bookings are shown in the journal with the name "Delimitation". The tags for expenditure and income are taken over. For the automatic bookings KLARA uses the accounts 1301 (accrued incomes) and 2301 (accrued expenses).

If you do not want to create any automatic accruals when posting, the field “Service period" must be empty. To remove existing automatic accruals, you can remove the service period from all posting lines in the original postings. These accrual entries will then be automatically deleted. 

The following two examples show how to use the “Service period" field. The examples show how the automatic accruals work technically. How amounts should be accrued and apportioned in accounting always depends on the specific situation. Your trustee can advise you on this.

Examples

In November, a newspaper subscription is purchased for one year. The service period in this case is 14.11.2023 - 13.11.2024.

KLARA creates the following postings:

An invoice for a service rendered in December is not sent (and posted) until January. The service period is then 01.12.2023-31.12.2023

KLARA creates the following postings: