CoC Knowledge Window Data Architecture Components:
The Functional Decomposition Diagram (FDD) is a hierarchical structure which identifies, defines and logically groups the business functions that are performed by the current system. The FDD isolates the processes, it shows no data inputs, outputs, data stores or sources of information. The principal objective of the FDD is to show the primitive functions of the system for which logic is to be specified. It will be further examined and analyzed in much greater detail in the next phase of this project, Logical Architecture Development.
1. CAPTURE INFORMATION
Capture required information from various sources and determine selection of an appropriate General Ledger account.
1.1 CAPTURE ACCOUNTING AND EVALUATION INFORMATION
Capture firm/client trade and corporate action information from transaction file (TRAN), realized and unrealized P/L from Transaction Date Position file (TPOS), and firm’s accrued interest from Accrued Interest file (IACB).
1.2 DETERMINE GL ACCOUNT ON BOOKKEEPING MATRIX
Determine which General Ledger account to select from Bookkeeping matrix (BOKM) by matching it to transaction record based on the selection criteria of seven data elements, i.e., Sale Purchase Code, Transaction Type Code, Execution Type Code, Back Office Code, Bookkeeping Code, and Currency Code of Trade Currency and Payment Currency.
1.3 DETERMINE GL ACCOUNT ON EVALUATION MATRIX
Determine which General Ledger account to select from Accounting and Evaluation matrix (BOKE) by matching it to position record based on the selection criteria of four data elements, i.e., Key Indicator (type of P/L= ‘Trading’), Bookkeeping Code, Back Office Code and Currency Code.
2. CALCULATE ACCRUED INTEREST
Calculate accrued interest for firm fixed income positions (IACB) and match them against the evaluation matrix based on currency, bookkeeping, and back office codes.
3. CREATE ACCOUNTING ENTRIES AND MATRICES
Create Bookkeeping matrices, Accounting and Historical Accounting entries for the interface between dbtrader and a General Ledger system.
3.1 CREATE BOOKKEEPING AND EVALUATION MATRICES
Create Bookkeeping Matrix (BOKM), Evaluation Matrix (BOKE), and System Tables (INTEXP, REPOLIAB, etc.) as required to accommodate new accounting requirements,
such as creation of a new Trade Transaction (TRAN).
3.2 CREATE ACCOUNTING ENTRY
The General Ledger account number found on either the Bookkeeping (BOKM) or Evaluation Matrix (BOKE) is matched to the Chart of Accounts (ACCB). If the value in the "Currency Indicator" field (IND-CCY) exists on the Chart of Accounts (ACCB) it indicates that further table lookup on either Repo or Interest/Expense system tables is required to determine which General Ledger account to post to. Otherwise General Ledger account number from the system table and the accounting data is copied to the Accounting Entry File (BOKT).
Entry rollup to the Branch or Cost Center level occurs if the value of the "Currency Indicator" field (IND-CCY) in the Chart of Accounts is any of the following: GE - rollup to branch, GC - rollup to branch and cost center, PY - rollup to branch and cost center.
3.3 CREATE HISTORICAL ACCOUNTING ENTRY
Permanently store accounting entries from BOKT to the historical accounting entry (BOKA).
3.4 CREATE GENEX INTERFACE FILE
Create entries from the Accounting Entry file (BOKT) to the GENEX interface file.
4.0 CREATE ACCOUNTING ENTRY REPORTS
Create accounting entry, interest/income, journal entry, and position reports.
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