1. Financial Management Reference Model

2. Teradata Industry Logical Data Models
Core Finance and Performance Management Subject Areas
Comprehensive enterprise-wide model of finance business functions
22 subject areas
500+ business questions
Technology neutral – not designed for any specific ETL tool, ERP system, or business intelligence tool
Flexible and extensible architecture compatible with Decision Experts
Core Areas: G/L, A/R, FA, A/P, Procurement and Project
Assets
Revenue
Expense
Liabilities
Equity
These extensions of the Finance and Performance Management subject area were released for the industry LDMs in 2005 under FM In this release, we expanded our finance shared subject area beyond G/L to include A/R, A/P, FA, Procurement and Project Accounting.
The data model extensions across the six subject areas are integrated with the Decision Experts product (see additional presentations for details on Decision Experts) providing customers with a rapid packaged solution for building out the financial components of their data warehouse while linking it with other data sets (CRM, Supply Chain, or Demand Chain for example) within their enterprise data warehouse.
The FM 4.0 shared subject area is available on a standalone basis and was integrated into the industry LDM releases throughout 2006.
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Avitage Item ID: {{5DA559C1-BADA-4F E59F78F4E31}}
G/L ACCOUNTS
Accounts Receivable
Fixed Assets
Accounts Payable
Procurement
Project
iLDM

3. General Data and Process Flows for General Ledger
Business Requirements
Focus on Summary Financials
Income Statement
Balance Sheet
Transaction details
Journal voucher
Links to sub-ledgers like Accounts Payable and Accounts Receivable
General Data and Process Flows for General Ledger
CHANNEL
PRODUCT
PARTY
CONTRACTS
Purchase
Order
Project
G/L
Balance
G/L
Internal
Organization AP
Invoices
Time
Reporting
G/L
Product
Segment
Journal
Entry
Time
Period
Fixed Assets
Project
Accounting
G/L
Sub Account
G/L
Accounts GL
Sub Ledgers AR
Invoices
SALES
ORDER
The General Ledger subject area describes the summary financial activity for a company for any given period of time.
The General Ledger was the original focus of the Finance & Performance Management Subject areas.
The General Ledger subject area takes a customer’s chart of account and breaks it down into the individual segments to facilitate reporting for each segment and any hierarchy to which it summarizes. Each valid chart of accounts number is assigned a Chart of Accounts Segment group ID to track journal entry transactions and account balances.
Currency details are captured for G/L transactions and G/L balances. The transaction currency refers to the currency and rate applied to the transaction (for example, the currency in which the customer is billed). Functional currency is also known as “local currency.” For example, the functional currency for a legal entity in the United Kingdom would be the British pound. Global currency refers to the single currency used for reporting total company results externally. For US-based companies this would be the U.S. dollar.
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Avitage Item ID: {{5FCC83AF-199E-43C9-96DF-3BD249ED3451}}
REVENUE
EXPENSE
ASSET
LIABILITIES
EQUITY
Relates to:
Set of Books Income Statement & Balance Sheet reporting
Summary control accounts for sub-ledgers
Transactional, functional and global (reporting) currencies
Journal Entry transaction detail

4. General Ledger Business Questions
What is the profitability by geography, business unit, and product line?
How do actual results compare to budget? What areas have the greatest variance from plan results?
How much has been written off against each general ledger account?
What is the expense history across controlling areas and cost centers?
How do my overhead costs compare by store and region?
How is this quarter’s income distributed across legal entities?
What is the current balance sheet position?
Concepts
Chart of Account Balance
Journal Entry
GL Main Account
GL Sub Account
GL Internal Org
GL Product Segment
GL Project Segment
Asset Account
Liability Account
Equity Account
Expense Account
Revenue Account
The concepts within the General Ledger fall within three categories:
Chart of Accounts Related: Chart of Account related concepts include GL Main Account, GL Sub-Account, GL Internal Org, GL Product Segment, and GL Project Segment. The chart of accounts lists all the segment information required to post a transaction in a company’s General Ledger. Organization, a typical chart of account segment, is related to the General Ledger subject area through GL Internal Org.
Reporting Related: The FM Asset Account, FM Liability Account, FM Equity Account, FM Expense Account, and FM Revenue Account are concepts used to map the key reporting needs from the General Ledger. Reference slide #4 to see how these entities map the G/L Accounts segment to support the reporting of company Balance Sheets and Income Statements.
Other:
G/L Balance shows the actual amounts at some point in time or budget amounts projected for a financial plan.
Journal Entry records the monetary value of business transactions as debits or credits into G/L balances within a specified accounting period. This is the linkage point from sub-ledgers such as A/R, A/P or Fixed Assets into the G/L.
Financial closing periods are defined in the Special Purpose Calendar subject area of an industry LDM. The date and accounting period to which a transaction belongs is mapped to the Fiscal Calendar. Calendar month and calendar year are often different from Accounting month and Accounting Year.
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Avitage Item ID: {{44F9BBF7-39B7-429A-82BD-9F9E9FAB8FDB}}

5. A single Financial and Operational View – FPM LDM Blueprint for Integrating Finance and Operational Data
Pre-built industry LDMs spanning financial and operational data provide linkage between financial results and operational drivers
Integration with TDE 12.0 domains provides speed of deployment
Comprehensive enterprise-wide model of finance business functions
Technology neutral – not designed for any specific ETL tool, ERP system, or BI tool
Flexible and extensible architecture reduces implementation time and risk
Industry-centric, Enterprise-wide data models including financial management data elements provides a flexible foundation for accelerating the integration of financial and operational data:
CHANNEL
LOCATION
PARTY
CONTRACTS
PRODUCT
Project
G/L Balance
G/L Internal
Organization
Purchase
Order
G/L Product
Segment
Journal Entry
Time Period AP
Invoices
Inventory
This conceptual diagram shows the core Finance & Performance Management subject areas including new areas for Areas of relationships to other parts of an industry model such as Party, Channel, and Product are shown in Orange.
All new subject areas (shown in red) are integrated with the Teradata Decision Experts 12.0 domains.
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Avitage Item ID: {{E4E7495A E0-AE49-67BFDC31EE77}}
G/L Sub
Account
G/L
Accounts GL
Sub Ledgers
Fixed Assets
Project
Accounting
Labor
Distribution
Revenue
Expense
Asset
Liabilities
Equity AR
Invoices
Sales
Order
Training
Admin
Not all relationships are shown.
Red indicates new in 2007.
Payroll
Human
Resources
Benefits
Analysis