Before the Management Accounts drill down can start to be set up the Nominal Ledger (NL) code to Management Account (MA) code mapping must be finalized.
When a new Nominal ledger expense code is created, it is duplicated into the MA code field.
E.g. NL code and MA code are mapped one-for-one.
From an operational point of view it is necessary to consider the appropriateness of this level of detail. The objective of the mapping process is to provide the MA database with data consolidated to a level at which a comparison to budget data can be made. Therefore the mapping structure should consider the level of detail to which budgets may be prepared.
Care must be taken that when creating new NL codes. They must either map to an existing MA code or if a new MA code is defined then it must be included into the drill down structure.
