KB-301 – Sales Functional Certification¶
Knowledge Base ID: KB-301
Category: ERP Functional Certification
Project: BLACK ERP
Version: 1.0
Status: Certified
Last Updated: 2026-06-30
Applies To: ADempiere 3.9.4 / BLACK ERP
Purpose¶
This document certifies the successful execution of the first functional and accounting validation case for the Order-to-Cash (O2C) process implemented in BLACK ERP.
The objective is to validate the complete operational, accounting and fiscal flow for a standard inventory sale under the Mexican VAT Cash Basis (IVA al Cobro) model.
This document becomes the first certified sales scenario and serves as the baseline for future sales validation cases.
Certification Scope¶
The following business processes were validated:
- Sales Order
- Customer Shipment
- Customer Invoice
- Customer Receipt
- Payment Allocation
- Bank Reconciliation
The validation covered:
- Functional behavior
- Accounting postings
- Inventory impact
- Revenue recognition
- VAT accounting
- Bank accounting
- Project traceability
Certified Case¶
Case ID¶
V-001
Case Name¶
Inventory Sale with 16% VAT, Full Customer Payment and Bank Reconciliation
Business Scenario¶
Organization
Computianguis S.A. de C.V.
Project
AE-1004725-SAM-COM-0010
Proyecto Gobierno Municipal SAM Cómputo Actualizado
Customer
COMERCIALIZADORA DEMO API S.A. DE C.V.
Product
MOUSE123
Mouse Ratón Óptico
Currency
MXN
Tax
IVA 16%
Sales Amount
180.00 MXN
VAT
28.80 MXN
Grand Total
208.80 MXN
Documents Executed¶
| Business Document | Document No. |
|---|---|
| Sales Order | 50002 |
| Customer Shipment | 500002 |
| Customer Invoice | 100003 |
| Customer Receipt | 1000005 |
| Payment Allocation | 490005 |
| Bank Statement | 700003 |
Executed Business Flow¶
Sales Order
│
▼
Customer Shipment
│
▼
Customer Invoice
│
▼
Customer Receipt
│
▼
Payment Allocation
│
▼
Bank Reconciliation
Functional Validation¶
Sales Order¶
Result¶
✅ Successfully completed.
Accounting Impact¶
None.
Observation¶
Sales Orders represent commercial commitments only and do not generate accounting entries.
Status
✅ Certified
Customer Shipment¶
Result¶
✅ Successfully completed.
Accounting Entry¶
| Account | Debit | Credit |
|---|---|---|
| 501.004.001 Cost of Goods Sold | 100.00 | |
| 115.001.002 Inventory Asset | 100.00 |
Validation¶
- Inventory decreased correctly.
- Cost of Goods Sold recognized.
- Project reference preserved.
Status
✅ Certified
Customer Invoice¶
Result¶
✅ Successfully completed.
Accounting Entry¶
| Account | Debit | Credit |
|---|---|---|
| 106.001.001 Accounts Receivable | 208.80 | |
| 401.001.001 Product Sales Revenue | 180.00 | |
| 209.001 VAT Collected Pending | 28.80 |
Validation¶
- Accounts Receivable generated correctly.
- Revenue recognized correctly.
- VAT recorded as Collected Pending.
- Project reference preserved.
Status
✅ Certified
Customer Receipt¶
Result¶
✅ Successfully completed.
Accounting Entry¶
| Account | Debit | Credit |
|---|---|---|
| 102.001.001.001.002 Checks In Transit | 208.80 | |
| 102.001.001.001.004 Unallocated Deposits | 208.80 |
Validation¶
- Customer receipt registered successfully.
- Transit account used correctly.
Status
✅ Certified
Payment Allocation¶
Result¶
✅ Successfully completed.
Accounts Receivable Settlement¶
| Account | Debit | Credit |
|---|---|---|
| 102.001.001.001.004 Unallocated Deposits | 208.80 | |
| 106.001.001 Accounts Receivable | 208.80 |
VAT Cash Basis Reclassification¶
| Account | Debit | Credit |
|---|---|---|
| 209.001 VAT Collected Pending | 28.80 | |
| 208.001 VAT Collected | 28.80 |
Validation¶
The Mexican VAT Cash Basis implementation behaved exactly as designed.
VAT is recognized as collected only after payment allocation.
Status
✅ Certified
Bank Reconciliation¶
Result¶
✅ Successfully completed.
Accounting Entry¶
| Account | Debit | Credit |
|---|---|---|
| 102.001.001.001.001 Checking Account | 208.80 | |
| 102.001.001.001.002 Checks In Transit | 208.80 |
Validation¶
- Transit account cleared.
- Bank balance updated.
- Customer receipt fully reconciled.
Status
✅ Certified
Accounting Validation Summary¶
| Account | Expected Result | Status |
|---|---|---|
| Inventory Asset | Decreased | ✅ |
| Cost of Goods Sold | Recognized | ✅ |
| Accounts Receivable | Cleared | ✅ |
| Unallocated Deposits | Cleared | ✅ |
| VAT Collected Pending | Cleared | ✅ |
| VAT Collected | Recognized | ✅ |
| Checks In Transit | Cleared | ✅ |
| Checking Account | Cash Inflow Recorded | ✅ |
Fiscal Validation¶
The Mexican VAT Cash Basis implementation behaved exactly as expected.
VAT lifecycle:
Customer Invoice
209.001
VAT Collected Pending
│
Payment Allocation
▼
208.001
VAT Collected
No VAT was recognized as collected before payment allocation.
This behavior complies with the accounting policy defined for BLACK ERP.
Status
✅ Certified
Project Traceability¶
The project reference
AE-1004725-SAM-COM-0010
was preserved throughout every accounting document generated during the process, allowing complete financial traceability.
Status
✅ Certified
Result¶
The complete Order-to-Cash cycle was successfully executed without accounting inconsistencies.
Validated areas include:
- Sales
- Inventory
- Accounts Receivable
- Banking
- Revenue Recognition
- VAT Cash Basis
- Project Accounting
No functional or accounting deviations were identified during this certification case.
Certification Status¶
CERTIFIED
Lessons Learned¶
This certification confirms that the Mexican VAT Cash Basis implementation integrates seamlessly with the standard ADempiere Accounting Engine for sales transactions.
The implementation preserves the standard sales lifecycle while introducing VAT reclassification exclusively during the Payment Allocation process.
No modifications were required for:
- Sales Orders
- Customer Shipments
- Customer Invoices
- Customer Receipts
- Bank Reconciliation
The localization extends only the accounting behavior of the Allocation process, minimizing upgrade impact while preserving compatibility with the standard accounting architecture.
Related Knowledge Base¶
- KB-302 – Purchasing Functional Certification
- KB-303 – Banking Functional Certification
- KB-304 – Accounting Functional Certification
- KB-403 – Mexican VAT Cash Basis
- KB-212 – Accounting Engine Architecture
Revision History¶
| Version | Date | Description |
|---|---|---|
| 1.0 | 2026-06-30 | First certified Order-to-Cash functional validation for BLACK ERP. |