Which three of the following describe accounting structures? (Choose three.)

In Infor M3, an accounting structure (function GLS091) is defined as a hierarchical object that can contain either individual accounting identities (accounts) or other accounting structures. Its chief purpose is to allow flexible grouping of those identities so that balances or transactions can be displayed or printed in meaningful, organization-specific ways (for example, management reports).

Therefore:

• B is true – grouping is specifically for display/print.

• C is true – structures are hierarchical and normally reflect the enterprise’s organization.

• D is true – a structure may consist of identities or nested structures.

A. Importance is unrelated to sequential numbering; structures work with any account code series.

E. Sub-structures can be copied, moved or re-used through GLS091 functions; they are not fixed to a single “parent” structure.

1. Infor M3 Financials – General Ledger User Guide, “GLS091 Accounting Structures,” Sect. 2.3, pp. 35-37: definition, hierarchy, grouping for reports.

2. Infor Education, Course FIN200 “General Ledger in Infor M3,” Module 4, slide 14: purpose of structures for display/print.

3. Infor M3 Online Help (v13.4), article “Accounting Structure – Overview,” para. 1-3: ability to include identities or other structures and to copy/move nodes.