Back-dating a costing-relevant document into the previous accounting period or using a non-current Account Date doesn’t pose a problem for as long as there are no costing-relevant documents for the affected product after this Account Date. In cases where there are costing-relevant documents after the back-dated Account Date, several issues arise.

Costing data in subsequent periods and Account Dates must be recalculated and updated. Some documents may need to be reposted.

If there are shipment documents on account dates greater than the back-dated account date, the debited COGS is incorrect, because it didn’t account for the cost update in the previous accounting period.

If there are other MR documents with account dates greater than or equal to the back-dated account date, costing values must be recalculated and updated with later account dates. In all cases, M_Cost-CurrentCostPrice, CurrentQty, CumulatedQty, CumulatedAmt will have to be recalculated and updated as well.

Proposed changes:

• Maximum back-date transaction days allowed

  • Add a new column: MaxBackDatedDay to C_AcctSchema table

  • Add a control check for back-date costing-relevant documents

• Reversal of costing-relevant documents

  • Add a stock coverage check

• Post a back-date transaction

  • Retrieve the quantity and cost by the Account Date

  • Set the IsBackDate=Y for back-date transaction (IDEMPIERE-6203)

• Process a back-date transaction

  • Add a new column: DateBackDateProcess to M_CostDetail and M_CostHistory tables

  • Add a new table: Fact_Acct_History

  • Create a House Keeping record and scheduler for Fact_Acct_History table

  • Insert old posting records after the back-date transaction (i.e. Fact_Acct) to the Fact_Acct_History table

  • Delete old posting records after the back-date transaction (i.e. Fact_Acct)

  • Re-post all the documents after the back-date transaction

  • Set the DateBackDateProcess at the end of the process

• Unit testing according to the scenarios documented in "Cost Back-Date scenarios.xlsx"