Non-Deductible Expense workpaper (NDE)

The Non-Deductible Expense (NDE) workpaper reconciles account codes mapped to the Fine and Non-Deductible Expenses parent codes, with a separate section created for each.

Data extraction

●       A separate section is created for every account code mapped to either the Fine or Non-Deductible Expenses parent code. The section heading is the corresponding account name from the Trial Balance, and stays editable.

●       Account Code and Account Name are populated from the mapping.

●       The figure for each account code is its Closing Balance under Running Balance in the General Ledger. A positive figure is shown as positive; a negative figure, or one shown in brackets, is shown as negative.

Note: NDE keeps the sign exactly as the General Ledger shows it, no flip in either direction. This is different from several other workpapers in this rebuild (OCL, OAS) where a debit or credit balance is deliberately flipped to a particular sign. Do not apply those workpapers' sign conventions here.

Combining multiple account codes into one section

●       An option lets the user select multiple account codes (limited to codes already mapped to the relevant Zato parent code) to combine into a single section.

●       Once selected, a new combined section is created and the separate pre-populated sections for those codes are removed.

●       Where multiple codes are combined into one section, the section heading is left blank for manual entry rather than auto-filled.

Combined net figure

A single net figure covering all account codes mapped to either Fine or Non-Deductible Expenses is also calculated: current-year debit and credit movements across all those codes are netted into one figure. A net debit-less-credit that is positive is shown as positive; if negative, it is shown as negative.

Balance per GL

Balance of account codes mapped to Fine and Non-Deductible Expenses in CoA Mapping.

How to access

●       Go to Jobs and open the relevant job.

●       Click the Workpapers icon or navigate to Job Results then Workpapers.

●       Select NDE on the Workpapers Dashboard.