When the software is opened for the first time, document types are already pre-configured within the individual modules. For better clarity when transferring outstanding receivables/payables, we recommend creating new document types in the Sales, Purchases, Other Receivables, and Other Payables modules, all with the corresponding analytical accounts.
New document types also allow the assignment of new document series so that the internal numbers of entered documents match the original ones. If documents are entered manually, you must temporarily check the option "Allow manual overriding of internal document numbers" in Settings → Modules → Accounting, so that a document can be recorded under its original number. If documents are imported using Excel, the required values are "Internal Number" and "Document Type".
For the document type for outstanding payables, you can also assign the company's bank account from which the payable will be settled — this simplifies the subsequent work involved in creating payment orders.
Example for double-entry bookkeeping:
The company is migrating to ABRA Flexi software as of 01/01/2021. At the end of the previous accounting period, the company has recorded outstanding receivables/payables from 2018, 2019, and 2020. To enter outstanding issued invoices, we create a new document type in the Sales module — Document Types — Issued Invoice and Receipt Types — with a name such as "Issued Invoices up to 31.12.20 outstanding", and use this document type solely for recording outstanding or partially paid issued invoices issued up to 31/12/2020. The number of newly created document types of this kind is determined by the number of primary analytical accounts for receivables/payables used in the accounting of the previous software. It is also advisable to enter a posting template with analytical account 395xxx in the document type, through which the complete accounting transition will be carried out. A newly defined document series (Sales — Document Series) is then assigned to the document type "Issued Invoices up to 31.12.20 outstanding".
For cash-basis accounting (tax records):
In cash-basis accounting (tax records), there are no accounts — they are replaced by posting templates linked to the relevant section of the Income Tax Act and referencing the tax non-deductibility of income and expenses. Therefore, the posting template is generally not entered directly in the document type (unless it is uniform), but rather in the header of individual documents or in their line items.