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KB-302 – Purchasing Functional Certification

Knowledge Base ID: KB-302
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 Purchase-to-Pay (P2P) process implemented in BLACK ERP.

The objective is to validate the complete operational, accounting and fiscal flow for a standard inventory purchase under the Mexican VAT Cash Basis (IVA al Pago) model.

This document becomes the first certified purchasing scenario and serves as the baseline for future purchasing validation cases.

Certification Scope

The following business processes were validated:

  • Purchase Order
  • Material Receipt
  • Vendor Invoice
  • Vendor Payment
  • Payment Allocation
  • Bank Reconciliation

The validation covered:

  • Functional behavior
  • Accounting postings
  • Inventory impact
  • VAT accounting
  • Bank accounting
  • Project traceability

Certified Case

Case ID

C-001

Case Name

Inventory Purchase with 16% VAT, Full 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

Vendor

PROVEEDOR DEMO 3 API SA DE CV

Product

MOUSE123
Mouse Ratón Óptico

Currency

MXN

Tax

IVA 16%

Documents Executed

Business Document Document No.
Purchase Order 800002
Material Receipt 1000004
Vendor Invoice 1000002
Vendor Payment 1000004
Payment Allocation 490004
Bank Statement 1000003

Executed Business Flow

Purchase Order
        │
        ▼
Material Receipt
        │
        ▼
Vendor Invoice
        │
        ▼
Vendor Payment
        │
        ▼
Payment Allocation
        │
        ▼
Bank Reconciliation

Functional Validation

Purchase Order

Result

✅ Successfully completed.

Accounting Impact

None.

Observation

Purchase Orders represent commercial commitments only and do not generate accounting entries.

Material Receipt

Result

✅ Successfully completed.

Accounting Entry

Account Debit Credit
115.001.002 Inventory Asset 100.00
115.008 Goods Received Not Invoiced (GRNI) 100.00

Validation

  • Inventory increased correctly.
  • GRNI account created correctly.
  • Project reference preserved.

Status

✅ Certified

Vendor Invoice

Result

✅ Successfully completed.

Accounting Entry

Account Debit Credit
115.008 GRNI 100.00
119.001 VAT Pending Payment 16.00
201.001.001 Accounts Payable 116.00

Validation

  • GRNI cleared correctly.
  • Vendor liability created.
  • VAT recognized as Pending Payment.
  • Project reference preserved.

Status

✅ Certified

Vendor Payment

Result

✅ Successfully completed.

Accounting Entry

Account Debit Credit
201.001.004 Selected Payments 116.00
102.001.001.001.002 Checks In Transit 116.00

Validation

  • Payment registered successfully.
  • Bank transit account used correctly.

Status

✅ Certified

Payment Allocation

Result

✅ Successfully completed.

Accounting Entries

Accounts Payable Settlement

Account Debit Credit
201.001.001 Accounts Payable 116.00
201.001.004 Selected Payments 116.00

VAT Cash Basis Reclassification

Account Debit Credit
118.001 VAT Paid 16.00
119.001 VAT Pending Payment 16.00

Validation

The VAT Cash Basis implementation behaved exactly as designed.

VAT is recognized only after the payment has been effectively allocated.

Status

✅ Certified

Bank Reconciliation

Result

✅ Successfully completed.

Accounting Entry

Account Debit Credit
102.001.001.001.002 Checks In Transit 116.00
102.001.001.001.001 Checking Account 116.00

Validation

  • Transit account cleared.
  • Bank balance updated.
  • Payment fully reconciled.

Status

✅ Certified

Accounting Validation Summary

Account Expected Result Status
Inventory Asset Increased ✅
GRNI Cleared ✅
Accounts Payable Cleared ✅
Selected Payments Cleared ✅
VAT Pending Payment Cleared ✅
VAT Paid Recognized ✅
Checks In Transit Cleared ✅
Checking Account Cash Outflow Recorded ✅

Fiscal Validation

The Mexican VAT Cash Basis implementation behaved as expected.

VAT lifecycle:

Vendor Invoice

119.001
VAT Pending Payment

        │

Payment Allocation

        ▼

118.001
VAT Paid

No VAT was recognized 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 Purchase-to-Pay cycle was successfully executed without accounting inconsistencies.

Validated areas include:

  • Purchasing
  • Inventory
  • Accounts Payable
  • Banking
  • 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.

The implementation preserves the standard document lifecycle while introducing VAT reclassification exclusively during the Payment Allocation process.

No modifications were required for:

  • Purchase Orders
  • Material Receipts
  • Vendor Invoices
  • Vendor Payments
  • Bank Reconciliation

The localization extends only the accounting behavior of the Allocation process, minimizing upgrade impact and preserving compatibility with the standard accounting architecture.

Related Knowledge Base

  • KB-304 – Accounting Functional Certification
  • KB-303 – Banking 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 Purchase-to-Pay functional validation for BLACK ERP.