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General Ledger System

The General Ledger System (GLS) by Legler Systems is based on the client-server model and supports many special features for handling the general ledger and financial reporting functions in small businesses and midsize companies. Either 2-column, 3-column or 4-column financial statements are printed on letter-size paper and for any time period. This customizable financial statement software can be run as a stand-alone accounting application or integrated with other financial modules, such as Accounts Payable System, Accounts Receivable System, Fixed Asset System and Payroll System. The Legler General Ledger software utilizes a character-based user interface with mouse support on desktop or laptop computers for fast data entry and optimum end-user productivity in a multi-user environment.

The 2017 GLS software version is now available with recent changes described in the Accounting Software Revision History document. The latest updates include four different real-time transaction dashboards under the GL menu, plus the Report History Dashboard showing the prior runs of a report or inquiry procedure. This general-purpose General Ledger System can function with or without a mouse for greater end-user flexibility and productivity.

After installations on different hardware and operating environments, this legacy general ledger software has evolved over the last 25 years to an efficient and productive business application for today under Windows 10. Custom versions of the online GLS software support in-house control of confidential general ledger transaction records and have been in day-to-day operation in small businesses in Northern California for many years.

General Ledger Menu:

The online general ledger (GL) end-user procedures are identified on the General Ledger menu shown below. Before any online GL procedure is run, the user must first sign-on by entering a User-ID and password. To display the General Ledger menu, enter "GL" on the main Financial Menu. To start a specific GL procedure, enter the 2-digit number associated with that online accounting procedure or single-click the left mouse button when pointing to the procedure name on the General Ledger Menu. The active keyboard function keys are identified at the bottom of all screens, including the GL menu.

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|     GENERAL LEDGER SYSTEM MENU  (2017)                  01-09-2014 12:25    |
|=============================================================================|
|                                                                             |
| No     Procedure Name                 No     Procedure Name                 |
| --   -------------------------------  --   -------------------------------  |
| 01 - Enter General Journal Record     11 - Process Year-End Balances        |
| 02 - Print General Journal Report     12 - Process Reversing Journals       |
| 03 - Post Journal To Account Masters  13 - Process GL Batch Input           |
| 04 - Print Detail Account Report      14 - Rollover Fixed Journals          |
| 05 - Print Working Trial Balance      15 - Inquire Account History By Month |
| 06 - Process Month-End Closing        16 - Purge Old GL Records             |
| 07 - Print Financial Statements       17 - Print Budget Detail Report       |
| 08 - Print Financial Operating Report 18 - Print Chart Of Accounts          |
| 09 - Process Account Adjustments      19 - Query Account Master Record      |
| 10 - Inquire Account Status           92 - Redefine system Printer          |
|                                       94 - Search GL System                 |
|                                       96 - Inquire Latest GL Changes        |
|                                       99 - End GL Menu                      |
|                                                                             |
|                                                                             |
|    Enter GL Procedure Number.......[    ]                                   |
|                                                                             |
|                                                                             |
|                  Dashboard 1 - Number of General Journals                   |
|             ----------------------------------------------------            |
|              10 |                                               |           |
|               9 |                                               |           |
|               8 |-----------------------------------------------|           |
|               7 |                                               |           |
|               6 |-----------------------------------------------|           |
|               5 |                                               |           |
|               4 |-----------------------------------------------|           |
|               3 |             XX                                |           |
|               2 |----------XX-XX-------XX-----------------------|           |
|               1 |       XX XX XX    XX XX XX XX                 |           |
|             ----|---|-------------------------------------------|           |
|              MO | 01 01 01 01 01 01 01 01 01 01 12 12 12 12 12  |           |
|              DA | 10 09 08 07 06 05 04 03 02 01 31 30 29 28 27  |           |
|              YR | 14 14 14 14 14 14 14 14 14 14 13 13 13 13 13  |           |
|                                                                             |
|                    11 vouchers total $4,2100 ($3,827/voucher)               |
|                                                                             |
|=============================================================================|
|F1=Help  F2=Enter F9=Print F10=Exit                       Dashboard=F4/F5/F6 |
|                                                                             |
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GLS Software Procedures:

Data entry procedure GL01 displays the data fields that comprise each General Journal Record and performs the update functions (add, modify and delete) to the online Master File (DBSMST) based on a Transaction Code. Actual dollar amounts assigned to each GL account code, as well as annual budget data, is entered online with a specific Source-Type code. Any GL account code adjustments are entered in data entry procedure GL01 and processed online by adjustment procedure GL09. The General Ledger Data Dictionary (printed by procedure DB11) defines each data field in data entry screen GL01. Also, the online Help File contains a description of all GL data fields and GL error messages that are displayed in a separate Help Window whenever keyboard function key F1 is pressed.

For all GL inquiry and reporting procedures, a selection screen is displayed so the user can enter various data selection parameters to retrieve specific accounting records from the online database (DBSMST) and to format the output. Prior data selection parameters are shown in the Report History Dashboard under the selection screen.

Inquiry procedures GL10 and GL15 display debit or credit dollar information on a specific GL account code and time period. Inquire Account History (GL15) shows a results screen of GL account balances by month for 5 years. Query Account Master Record (GL19) shows the total dollar amount by each accounting period (YRMO) with the year for a specific GL account code (and department) that has been posted. Inquire Latest GL Changes procedure (GL96) displays a list of the latest General Journal Records (GL01) or Account Master Records (GL19) in descending chronological date sequence.

Online reporting procedures GL02, GL04, GL05, GL08, GL17 and GL18 print accounting reports on a line printer (computer-size paper) or a laser printer (letter-size paper). The Working Trial Balance report (GL05) identifies the current debit amount and credit amount for each GL account code, as well as the beginning account balance and ending account balance. Financial reports can be displayed in the current window or in a separate report window prior to printing a hardcopy. The format of financial statements (procedure GL07) is user definable and printed on letter-size paper. Each online reporting procedure displays a separate selection screen for the user to enter report selection parameters, such as accounting periods, codes, report format option and report sort option. Procedures GL03, GL06, GL09, GL11, GL12, GL13, GL14 and GL16 print a one-page GLS Control Report showing the number of general journal records processed for audit documentation.

Rollover fixed journals procedure GL14 automatically creates General Journal Records in the next accounting period, so they do not have to be manually re-entered each month. The assignment of GL account codes in new General Journal Records is done automatically from the account codes in the prior fixed journal.

Process reversing journals procedure GL12 automatically creates General Journal Records in the next accounting period reversing the prior accrual, so manual entries are avoided. The assignment of GL account codes in new General Journal Records is done automatically from the account codes in the prior reversing journal.

Auxiliary data input to the General Ledger System processes multiple general journal transactions at one time to edit and load them into the online database using procedure GL13. These auxiliary journal transactions were first entered into another computerized application that created the import Transfer File or imported using procedure DB18 that creates the import Transfer File for subsequent input to the GL Batch Input procedure GL13.

The online GL end-user procedures identified on the General Ledger menu are described in more detail in the GL Menu Procedures document, including a description of the general ledger transaction dashboards and Report History Dashboard. By clicking on a selected highlighted link in the above General Ledger Menu, the associated sample screen is displayed.

General Ledger Software Features:

In addition to the operational, security, technical and customization features mentioned in the Accounting Software Overview document, some key Functional Features and Objectives of the general ledger software are highlighted below:

1. The total debit amounts and credit amounts entered online for each GL account code must be equal in data entry procedure GL01. Recording accounting data follows the standard GL account code structure of either a 4-digit account code only or 6-digit account code plus department number (set by System-Option-26 in procedure DB03). A separate Account-Type code defines the type of GL account, as an asset, liability, capital, revenue or expense account.

2. This financial statement software allows the user to define each line item in a financial statement (Income Statement, Balance Sheet and Cash Flow Statement) by specifying separate Code Definition Records (DB01) that identify the specific GL account code associated with the line item. The GL account code structure is independent of the line items shown in financial statements.

3. Separate actual and budget dollar amount fields are defined for each GL account code and department combination in the Account Master Record for faster processing when printing financial statements and accounting reports. Account balances are viewed online by inquiry procedure GL10.

4. The user controls the month-end closing process by executing a separate online procedure GL06.

5. Flexible online reporting procedures allow the user to request and print 40 different General Ledger Reports by specifying report selection parameters and a report sort option. Procedure GL07 is used to print financial statements (Income Statement, Balance Sheet and Cash Flow Statement) in several different formats as specified by the user.

6. For real-time Bar Chart Dashboard (No. 1), a daily (or monthly) bar chart of the number of general journal transactions is shown under the general ledger menu. Up to 4 different real-time transaction dashboards for general ledger are displayed: two real-time Bar Chart Dashboards and two real-time List Dashboards. A Report History Dashboard is displayed under the parameter prompts for a GL report and inquiry procedure showing the last 12 runs.

7. Online processing involves instantly viewing and changing accounting data (General Journal Records) in the online Master File (database) based on a Transaction Code (Trans-Code) for added accuracy. One general journal transaction is processed at a time.

8. When these General Journal Records are processed by procedure GL03 (posting), the Account Master Records are created (if a new account) and updated during the year. GL procedures GL06, GL09 and GL11 also update the Account Master Records.

9. Support batch job processing (optional), where report selection parameters are entered online for later batch processing by a separate job script, so large reports (long running tasks) are printed offline.

10. In the GL System, special notes (comments, instructions, etc.) are entered and displayed from data entry screen GL01 by dynamic linking to procedure DB17 (General Notes Record) using keyboard function key F7 or the mouse when the word "NOTES" appears.

11. Enable automatic GL account code lookup by entering the first digit of the GL account code or the Account-Type code (A, L, C, R or E) in the GL account code field (Acct-No). A help window of matching GL account codes is automatically displayed, so the user can select the desired account code without keying in the account code. To manually lookup a GL account code, refer to the Chart of Accounts (GL18) or the Code Definition Report (DB02) for Code-Type of "AC". For GL account code lookup by account name, enter the "#" character for the GL account code and then enter the GL account name when prompted.

12. Support for either the accrual method (default) or cash method of accounting is set by System-Option-19 in the Company Control Record (DB03).

13. Auxiliary data input involves processing multiple general journal transactions in the import Transfer File using procedure GL13 to edit and add them to the online database.

14. Source cobol programs have been revised to reference a new copy member (SLP310) for IBM AIX system call to execute the Unix chmod command when an output file is opened and the OPR-SYS-PARM is set to "AIX".

15. A complete backup of the general ledger application is created by periodically copying the LSC directory to an external removable device, such as a compact disc (CD-ROM) or USB flash drive. The CD-ROM disc or USB flash drive can be stored off-site for added protection in case of any unforeseen disaster.

General Ledger System Interface Capabilities:

The online GLS software references four master records in the Database Control System (required) to: (1) control basic system options and functions (Company Control Record), (2) verify User-ID and Password and define the computer procedures the user can access plus other user options, such as the screen color code (background color and foreground color), display real-time dashboards, show dollar sign ($) in all dollar amount fields and Help Window screen colors (User Control Record), (3) identify special notes or comments about a journal voucher by displaying the word "NOTES" on the data entry screen (General Notes Record) and (4) validate the GL account codes and other user definable codes (Code Definition Records).

The current and prior accounting period number is stored in the Company Control Record and controls the time period of accounting transactions entered into the GL System. The accounting period number (YRMO) is composed of a 2-digit year and 2-digit month or week number.

The online Accounts Payable System (optional), Payroll System (optional), Accounts Receivable System (optional) and Fixed Asset System (optional) create General Journal Records directly in the online database for processing by this GL System or in the import Transfer File for batch importing using procedure GL13. The original GL account code assignment is done in these accounting sub-systems before posting to the General Ledger System. The value of System-Option-04 (DB03) controls how these sub-systems post general journal records (directly to the online database or to the Transfer File), so they do not have to be manually entered in procedure GL01.

The GLS software supports dynamic linking to data entry procedures (such as GL10 to GL01) with a single keystroke (function key F7). Dynamic linking to existing General Notes Record (DB17) containing special notes on a journal voucher is done with one or two keystrokes (function key F7) or double-click of the left mouse button when the word "NOTES" appears on the data entry screen.

Procedure DB18 in the Database Control System is used to: (a) export GL accounting data from the online Master File to a text file (csv format) for subsequent input to an external computer application and (b) import a csv file of general journal records to the import Transfer File (fixed length records) for subsequent editing and loading by procedure GL13.

GLS Software and Hardware Requirements:

The General Ledger System operates on any x86 personal computer (desktop or laptop) in the Command Prompt window using any version of Microsoft Windows operating system from MS Windows 3.1 to Windows XP and now Windows 10. The source programs are compatible with 32-bit cobol compilers (such as Micro Focus Net Express) that generate executable code for MS Windows 10. Personal computers can be connected in a local area network (LAN) with complete flexibility in specifying the disk location of master files on the desktop or laptop client computer or the file server. Additionally, the GLS software can be run on a single stand-alone personal computer or on a Unix based computer, such as the IBM RS/6000 with IBM 3151 terminals using the AIX operating system. This General Ledger software has been ported to the HP-3000 COBOL environment. In addition to the standard screen size (80x25), a larger character-based window of 80 characters wide by 50 rows (80x50) is now supported for improved usefulness and allows real-time dashboards to be displayed under the GL menu. The newest release of the general ledger software supports 32-bit code (.dll) or 16-bit code (.exe) depending on the OPR-SYS-PARM setting ("WIN" or "DOS") in the DBSPGM file. Additional screen color codes are available with the 32-bit code.

The Run Time Environment for Micro Focus COBOL support is included at no extra cost with the GLS executable programs. The MS Windows general ledger programs are the same as the DOS general ledger programs (16-bit code) for compatibility. For accounting data archiving and historical reporting, the same GLS executable programs are run offline from a removable device, such as a CD-ROM disc or USB flash drive; thereby eliminating the need to restore old accounting records and programs to a separate hard disk drive in order to view or print financial reports.

The Database Control System by Legler Systems Company is required to support online Master File updates in a multi-user environment and is included with the General Ledger software. The GLS source programs are written in structured ANSI COBOL (COmmon Business Oriented Language), the most widely used business programming language, for easy maintenance in a client-server (ASCII coding) or IBM mainframe (EBCDIC coding) environment. A Micro Focus cobol compiler is used to generate the GLS executable programs for personal computers. Each GL end-user procedure identified on the General Ledger Menu corresponds to a separate cobol application program.

More Information on the General Ledger Software:

The GL System software cost is identified in the Software Price Sheet and includes: (1) GLS executable programs for Windows XP or Windows 10, (2) GLS Procedure Manual and (3) online Help File. The technical GLS Systems Manual and cobol source programs can be purchased separately.

To request sample accounting reports and screen formats, General Information Manual or a free working demo for Windows 10 on a CD-ROM disc of this GL System, e-mail Bill Legler in the San Francisco Bay Area, California.

Legler Systems Company, developer of the online General Ledger software, is located in the East Bay of the SF Bay Area in Northern California and provides local on-site GLS software support in Alameda County (major cities are Oakland and Berkeley), Contra Costa County (major cities are Concord, Walnut Creek and Orinda) and other counties in California (CA). E-mail support is always available regarding any GLS software questions or concerns.

Version 11.7 (2017). All rights reserved by Legler Systems Company.