This document defines globally consistent accounting trial balance processes for the worldwide accounting and auditing domains, using the UN/CEFACT Modeling Methodology (UMM) approach and Unified Modeling Language to describe and detail the business processes and transactions involved.
The objective of this document is to standardize the information entities and the business processes, of the Accounting Trial Balance used by the enterprises in the Accounting and Audit Business Processes.
Act
CEFACT/Forum/2005/TBG/BS002 – Revision
Version: 1.04
Date of TBG approval: 18 March 2006
Scope
• Business process: Accounting trial balance process, auditing process
• Product Classification: All
• Industry Classification: All
• Geopolitical:Global
• Official Constraint: Generally Admitted Accounting Principles; Classical Double Accounting entry, Chart of Accounts
• Business Process Role: Bookkeeperm Accountant, Auditor
• Supporting Role: None
• System Capabilities: No limitations