gl-posting-codes

1# GL posting codes on batch tapes
2 
3## Common two-character codes
4 
5| Code | Conventional role |
6|------|-------------------|
7| `HD` | Batch or account header — almost always excluded from balance accumulation |
8| `DR` | Debit |
9| `CR` | Credit |
10| `RV` | Reversal — backs out a prior posting |
11| `IN` | Interest accrual |
12| `FE` | Fee |
13| `AD` | Adjustment (typically uses the signed amount as-is) |
14 
15The arithmetic direction associated with each code is **shop-specific**.
16On some tapes a `DR` adds to the running balance; on others it subtracts.
17Loan and asset accounts often invert the deposit-side convention. Always
18follow the rules defined by the task at hand rather than assuming a
19default.
20 
21## Sign zone vs unsigned magnitude
22 
23Many tapes split a transaction amount into a sign byte (`+`/`-`) and an
24unsigned magnitude. Some rules use only the magnitude (the code provides
25direction); others combine sign and magnitude into a signed value. Read
26each rule carefully — mixing the two is a frequent defect.
27 
28## Reconciliation checks
29 
30- One output line per active account that received a non-header posting.
31- Accounts sorted ascending unless the downstream system specifies
32  otherwise.
33- Recompute one or two account totals by hand from the detail tape
34  before trusting a full balance file.
35 
36## References
37 
38- AFP / z/OS GL batch overview (IBM documentation) for shop-specific
39  code lists
40- Credit-union and bank operations manuals for control-total
41  reconciliation workflows