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Miscellaneous operations

⏱ 4 min readUpdated on

Some entries go through no module: an expense of the financial year whose invoice will arrive later, income earned but not yet received. The miscellaneous operation posts them directly, between an income statement account and a balance sheet account.

What it is for

The Miscellaneous operation form asks for two accounts: the impact account (an expense or an income account, which goes to the income statement) and the Counterpart account (balance sheet). The preview shows the entry, with its debit and credit.

Steps

  1. Open Encoding, then Miscellaneous Operations, and click New.
  2. Choose the impact account: the badge shows “Expense” or “Income”.
  3. Choose the Counterpart account (balance sheet): the badge shows “Asset”, “Liability” or “Equity”.
  4. Choose the Direction: “Increases the expense” (the default) or “Decreases the expense” — for income, “Increases the income” or “Decreases the income”.
  5. Choose the Fiscal year and enter the Amount and the Title.
  6. Read the summary on the right — the direction and the entry, with its debit and credit — and click Save.
The “New line — Opérations diverses” (new line — miscellaneous operations) window: fees 613100, financial year 3, €1,200.
The “New line — Opérations diverses” (new line — miscellaneous operations) window: fees 613100, financial year 3, €1,200.

Worked example · Boulangerie Dupont SRL

The accountant's fees for the 2029 year-end closing, €1,200.00, will be invoiced in 2030: yet the expense belongs to financial year 3. Impact account 613100 (accounting fees), counterpart 444000 (invoices to be received).

Fiplan dates the operation in the first month of the chosen financial year, January 2029, and posts it as the preview shows it, in one entry:

DebitCreditAmount
6131004440001,200.00

Cash does not move (€0.00): neither the allocation account nor the counterpart is the cash account 550000.

Pitfalls

Decreasing means booking on the other side. “Decreases” books the impact account the other way round: an expense as a credit, income as a debit. A prepaid insurance: Dr 490000 (deferred charges) / Cr 613500; a credit note received: Dr 440000 / Cr 604000; a credit note issued: Dr 700000 / Cr 400000. An adjustment at D of a revised version on 490 or 493 always decreases.
The operation is dated at the start of the financial year. The amount falls in the first month of the chosen financial year, not at its year-end.
The last balance sheet keeps the debt. An invoice that arrives after the end of the plan remains a debt in the last balance sheet: no payment is posted.

What it changes · 2029

① Income statementThe financial year's expense-€1,200.00On account 613100, in 2029.
② CashNo effect€0.00The entry goes from the expense to the liability, without passing through the bank.
③ Balance sheetThe invoice to be paid€1,200.00An invoice to be received (444000) at 31 December 2029.

Source

Minimum standard chart of accounts (plan comptable minimum normalisé / minimumindeling van een algemeen rekeningenstelsel): accounts 613 (fees paid to third parties), 444 (invoices to be received). Account 613100 is a Fiplan subdivision.

Fiplan conventions, declared in the code (LineItemModal.tsx, journal-engine.ts): the operation is dated in the first month of the chosen financial year; the operation posted in one entry, allocation and counterpart (MOTEUR-3, D248); cash moves only if one of the two accounts is the cash account 550000.