Distributions

A distribution represents an outflow of money to a partner or shareholder - a dividend, a profit withdrawal, a return of capital. On creation, Mosce ERP emits the journal entry (DR distributions account / CR cash-bank) and an OUT-type payment in the same transaction.

Reading time: ~5 min

When to use this

Use Distributions when a partner withdraws profits from the business or a dividend is paid out. The recipient can be an internal system user or an external person whose name is captured as free text.

Do not use this screen for payments to employees (that is payroll), operating expenses (Expenses), or payments to suppliers (Supplier payments).

Before you start

• You need the distribution:manage permission to create or void. distribution:read only to view.
• In the chart of accounts you must have:
  • A cash or bank account (ASSET class) - where the money comes from.
  • A distributions account (contra-equity, EQUITY class) - e.g. 3401 - Distributions to Partners.
• There must be an open fiscal period covering the distribution date.

Step by step

1. Go to Distributions from the side menu.

2. Press New distribution. The form asks you for:

   • Date (required) - date of the distribution.

   • Amount (required, > 0) - in Dominican pesos.

   • Recipient (required) - a hybrid selector:

     • Search for a system user (appears with the "User" badge).
     • Or type a free name - useful for partners who are not users.

     The name you record is fixed in the distribution as recipientName: even if the user's profile changes later, historical reports keep showing the original name.

   • Cash / bank account (required) - the account that is credited.

   • Distributions account (contra-equity) (required) - the equity account that is debited.

   • Note (optional) - free text.

3. Press Create. The distribution is recorded immediately - there is no draft step.

Expected result

Mosce ERP executes a single atomic transaction that:

• Creates the distribution in Recorded state.
• Generates a journal entry that debits the distributions account (reducing equity) and credits the cash/bank account.
• Creates an associated payment (OUT direction, EXPENSE type) - the outflow is accounted for as a cash flow.

The journal entry is immediately visible in the general ledger and the distribution appears in the list with its data and links to the journal entry and the payment.

If you need to reverse it, open the detail and press Void distribution: Mosce ERP generates a reversing journal entry, marks the payment as canceled, and the distribution moves to Voided state. The operation is idempotent - it cannot be voided again.

Common errors

• The recipient does not appear in the search - only active system users are listed. If you want to record an external partner, type their name as free text and select the option "Use «...» as a free name".
• Invalid distributions account - the selector is designed for contra-equity EQUITY accounts. If it does not exist, create it in the chart of accounts.
• Invalid cash/bank account - it must be ASSET. Expense or liability accounts are not accepted.
• No open fiscal period - open the corresponding period before creating.

Related

• Chart of accounts - create equity and cash/bank accounts.
• Journal entries - review the generated journal entry.
• Fiscal periods - management of open periods.
• Expenses - for operating outflows (not profit distributions).