Component mappings: which ledgers a charge posts to
A component mapping tells one set of books where a charge component posts: a main ledger, an optional second tax ledger, an optional cost centre and, for sale and tenant charges, the revenue treatment; demands, commissions, benefit accruals, payouts and cancellations all read it, and an unmapped component stops the posting.
Component mappings: which ledgers a charge posts to
Every amount on an estimate, offer or commission is built from charge components: Unit Base Price, floor rise, GST, transit rent, brokerage and so on. The components say what is charged; a component mapping says, for one set of books, which ledger that charge lands in when a demand is issued, a benefit accrued, a commission approved or a payout cleared. Without a mapping the app has nowhere to post and refuses.
How it works in NirmaanOne
What a mapping holds
On the Component mappings tab of the chart of accounts (with the Books switcher set to the books in question), each active charge component of the organization has one row: Ledger (or "Not mapped"), Tax ledger and Cost centre. Map <component> ("Where <code> posts when a demand, benefit or commission is raised.") sets:
- Ledger (required): the revenue, liability or expense ledger the charge posts to. Only active ledgers are offered.
- Tax ledger (optional): a second leg, "e.g. SGST or TDS payable".
- Cost centre (optional): the cost centre stamped on the line; blank means "From the voucher", that is, the project's own cost centre.
- For sale and tenant charges, the revenue treatment the books' accountant chooses (see below).
Mappings are per set of books. The organization's Template mappings (on Organization templates) are the defaults copied into every new set of books; Sync from templates adds a template mapping to existing books only where the books have none for that component.
The seeded defaults:
| Components | Ledger | Tax ledger |
|---|---|---|
| BASE_RATE, FLOOR_RISE, PLC, PARKING | 4100 Sale Revenue - Units | |
| CLUB, LEGAL, DEVELOPMENT, AC_PIPING | 4130 Other Charges Recovered - Buyers | |
| DEPOSITS | 2150 Utility Deposits Collected from Buyers | |
| MAINT_DEPOSIT, MAINT_ADVANCE | 2130 CAM / Maintenance Advance Collected | |
| SOC_SHARE, SOC_FORMATION | 2140 Society Formation Corpus Collected | |
| GST | 2210 GST Output Payable - CGST | 2220 GST Output Payable - SGST |
| RENT | 5100 Displacement Rent Expense | |
| CORPUS | 5110 Corpus Expense | |
| SHIFTING | 5120 Transport Compensation - Tenants | |
| DIFF_AREA | 4110 Revenue - Differential Area (Tenants) | |
| TENANT_LEGAL, TENANT_OTHER | 4120 Other Charges Recovered - Tenants | |
| CP_COMMISSION | 5200 Brokerage Expense | 2300 TDS Payable |
Who reads it
- Demand issue (Sales voucher). Each non-tax line is credited to its component's Ledger, or to the contract liability ledger when the revenue treatment defers it. The GST line uses the GST component's mapping: within the state (the buyer's state equals the project's site state, or the buyer's state is unknown) the amount is split in two, the first half rounded half-up to the Ledger (CGST) and the remainder to the Tax ledger (SGST); across states the whole amount goes to the seeded 2230 GST Output Payable - IGST. With no tax ledger on the GST mapping the whole amount goes to the ledger.
- Commission approval (Journal). Brokerage is debited to the CP_COMMISSION Ledger (or to 1270 Contract Acquisition Costs when the revenue policy capitalises contract costs); GST input goes to 1311 / 1312 or 1313; the partner is credited net; TDS is credited to the mapping's Tax ledger, else 2300.
- Benefit accrual in a payout run (Journal). Each due benefit row is debited to its component's Ledger.
- A payout on a benefit row no run accrued. Clearing it debits the component's Ledger directly.
- Booking cancellation. GST on forfeiture and charges uses the GST mapping.
In every case the line's cost centre is the mapping's Cost centre, else the project's active project-level cost centre. A component with no mapping stops the whole posting: "Charge component <code> has no ledger mapping in books <name>" (or, for commissions and cancellations, "The CP_COMMISSION component has no ledger mapping in books <name>" / "The GST component has no ledger mapping in books <name>"). The tab's warning ("1 active component has no ledger in these books.", or "<n> active components have …") is the early sign. A mapped ledger that has since been retired fails at post time with "Account <code> <name> is retired".
Revenue treatment
For components of the kinds Sale Charge and Tenant Charge the mapping also carries how the billing reaches revenue, under the books' revenue policy:
- With the unit: the charge is part of the unit's price. A demand credits the contract liability ledger (2100 Contract Liability - Sale of Units by default, 2110 for differential area) and the revenue run recognises it when control of the unit passes.
- On billing: a separate obligation recognised when billed; the demand credits the revenue ledger straight away.
- Pass-through: money held for others (deposits, maintenance, society formation); never revenue.
Seeded: the unit-price and buyer-charge components, differential area and tenant charges are With the unit; deposits, maintenance and society components are Pass-through. A component with no treatment chosen is treated as With the unit when its ledger is an income ledger and Pass-through otherwise. Under the framework "Revenue on billing" nothing is deferred whatever the treatment says. Taxes, benefits and commissions carry no treatment.
Why mappings live in the books
The sales team defines charges once for the whole organization; each promoter entity's accountant decides where they post in that entity's chart. Keeping the two apart lets a sales executive add a new charge without touching the ledger, and lets two entities book the same charge to different ledgers if their accountants disagree, while the template mapping gives every new set of books a sensible default.
Example
Demand DM-2026-27-00087 on Sai Darshan (promoter Shree Siddhi Developers, site state Maharashtra) bills these installment lines to buyer Anil Deshmukh of Mumbai:
| Line | Component | Amount | Mapping in "Shree Siddhi Developers" |
|---|---|---|---|
| Unit Price - installment 3 | BASE_RATE | ₹16,50,000.00 | 4100, With the unit → 2100 |
| Floor Rise - installment 3 | FLOOR_RISE | ₹48,000.00 | 4100, With the unit → 2100 |
| Parking - installment 3 | PARKING | ₹60,000.00 | 4100, With the unit → 2100 |
| GST - installment 3 | GST | ₹87,900.00 | 2210 with tax ledger 2220 |
(The line names are the seeded component names of the Unit Base Price group, all at 5% GST: 16,50,000 + 48,000 + 60,000 = ₹17,58,000.00, and 5% of that is ₹87,900.00.)
The books follow Ind AS 115, so the three charge lines are deferred: Cr 2100 Contract Liability - Sale of Units ₹17,58,000.00 (three lines, each tagged cost centre P001 because the mappings leave Cost centre blank and P001 is Sai Darshan's project cost centre). The buyer and the site are both in Maharashtra, so the GST is split: half = 87,900 ÷ 2 = 43,950.00 → Cr 2210 CGST ₹43,950.00, remainder 87,900 − 43,950 = Cr 2220 SGST ₹43,950.00. Had the buyer's address been in Gujarat, one line Cr 2230 IGST ₹87,900.00 would replace the two. (An odd amount splits the same way: GST of ₹1,234.55 gives 617.275 → ₹617.28 to CGST and 1,234.55 − 617.28 = ₹617.27 to SGST.)
Now the sales team adds a new charge component "Generator backup", code GEN_BACKUP, kind Sale Charge, and puts ₹75,000 of it on a new estimate. The Component mappings tab warns "1 active component has no ledger in these books." Nobody maps it, and issuing the first demand that carries it fails: "Charge component GEN_BACKUP has no ledger mapping in books Shree Siddhi Developers". The accountant opens Map Generator backup, picks 4130 Other Charges Recovered - Buyers, leaves the tax ledger and cost centre empty, and saves ("Generator backup mapped."). The demand now issues, with the ₹75,000.00 credited to 2100 (the ledger is income, so with no treatment chosen the charge is With the unit) and tagged P001. She also adds the same mapping under Template mappings so Om Sai Realty and any future books get it on the next Sync from templates.
Where you see it
- Component mappings: the table, Map <component>, Unmap, Sync from templates and the "active component has no ledger" warning.
- Organization templates (Chart templates): the Template mappings sub-tab.
- Charge Components: the components being mapped.
- Demand: the Sales voucher lines and the "no ledger mapping" refusal on issue.
- Commission: brokerage and TDS legs on approval.
- Payout run and Payment: benefit accruals and payouts, and the "no ledger mapping" entries under skipped payees and failures.
- Cancel booking: GST on forfeiture.
- Revenue policy: the framework that decides whether With-the-unit charges are deferred.
- Cost centres: the project cost centre used when the mapping names none.
- Ledgers: the ledgers a mapping can point at.
Related
Related
- Component mappingsScreen
Which ledger each charge component posts to in the chosen set of books (a main ledger, an optional second tax ledger, an optional cost centre and, for sale and tenant charges, the revenue treatment and contract liability ledger), and the action to copy template additions into the books.
- Organization templates (Chart templates)Screen
Your organization's master chart of accounts, from which every new set of books is copied: group templates, ledger templates and the default ledger per charge component.
- Charge ComponentsScreen
The organization's catalogue of money lines (unit price, floor rise, PLC, legal charges, tenant benefits, commissions) and the charge groups that section a buyer's cost sheet, each with its GST rate.
- DemandScreen
One demand: the installments it bills, its amounts with GST, the expected TDS and what is payable in money, the receipts and TDS credits against it and how the money is placed on the charges, with the actions to edit, issue, cancel or delete it.
- CommissionScreen
One channel-partner commission: the partner, the brokerage with GST and TDS, the payouts against it, and the actions to edit, approve, cancel or delete it.
- Payout runScreen
One payout run: its payouts, skipped payees and failures, and the steps to approve it, export the bank file, clear it with the bank's UTRs or cancel it.
- PaymentScreen
One receipt or payout: its details, amounts and allocations, and the actions to clear it, bounce it, cancel it, edit it or delete it.
- Revenue policyScreen
The CA's effective-dated choices on how the books recognise sale revenue and the costs that go with it: framework, method, possession trigger, OC rule, cost treatments and judgement areas.
- Cost centresScreen
The cost-centre tree of a set of books, usually one per project with a child per tower, so the ledger and the reports can be cut by project; mirror the projects in one click or add cost centres by hand.
- LedgersScreen
Every ledger of the chosen set of books, as a grouped tree or a flat list, with the actions to add ledgers and party ledgers, edit or retire them, and open a ledger's report.
- Cancel bookingScreen
The four-step wizard that cancels a booking: it shows the demands and receipts that will be reversed, suggests the forfeiture and charges from the rule in force, sets the refund and posts everything in one go, releasing the unit and parking and marking the opportunity lost.
- Charge components and their kindsConcept
The catalogue of money lines the business uses (unit price, floor rise, PLC, legal charges, corpus, transit rent, commission …), the six kinds that decide where a component may appear, the fixed code each carries, and how charge groups and per-line GST turn them into a price.
- The chart of accounts: templates, books copies, nature and system rowsConcept
The organization keeps one master chart (group templates, ledger templates and default mappings) and every set of books holds its own copy of it; each group carries a nature (asset, liability, equity, income, expense) and a Direct flag that feeds gross profit, a few system rows are locked, codes are never reused, and the Consolidated report adds the books up by the template each ledger came from.
- Books, the active books switcher and cost centresConcept
A set of books is the ledger of one promoter company: every posting for a project lands in its promoter's books, every accounting screen works on the one set chosen in the Books switcher, and cost centres inside the books (usually one per project with a child per tower) let the ledger and reports be cut by project.
- Payout runs: member benefits, commissions and refundsConcept
A payout run pays everything due from one set of books in one batch: the transit rent, corpus and shifting rows of live member offers (accrued first, one payout per member), approved channel-partner commissions (one per partner) or the refunds of cancelled bookings; it is drafted, approved, exported as a bank file and cleared with the bank's UTRs.
- TDS under section 194-IAConcept
When a flat's consideration reaches the threshold, the buyer withholds 1% of every installment and deposits it with the Income Tax department instead of paying it to the developer; NirmaanOne bills the buyer the full total, shows the expected TDS and what is payable in money, and books the withheld tax only when the buyer's deposit (Form 16B / 26QB) is recorded as a TDS credit.
- Channel partner commissionsConcept
Brokerage owed to the channel partner who sourced a booking: accrued from the booking with a basis percent or a gross amount, GST and TDS under 194H, approved to post the accrual journal, and paid out singly or through a Commissions payout run.
- Demands, demand runs and the GST splitConcept
A demand is the bill raised on a buyer's installments (or a member's offer charges): numbered by financial year, billing the full total with the buyer's expected 194-IA TDS shown apart, posted as a sales voucher with GST split as CGST + SGST or IGST by place of supply; a demand run raises one demand per buyer for everything due by a date.