Can't see how the adjustment periods/true-up periods can be incorporated into a calendar.

Surely they'd conflict with the end date of the old year or the start date of the new year ?

31/03/2015 Yr 2014 Perd 12

31/03/2015 Yr 2014 Perd 12+1

31/03/2015 Yr 2014 Perd 12+2

01/04/2015 Yr 2015 Perd 01

At some point you're going to have to filter using the Period for those 'What was the balance before the adjustments..' reports,

but hopefully there are actual and effective posting dates included on the table as well.

Maybe even a table with the dates and years/periods all listed so to make it all too easy

At lot of the old software was written on 3rd Gen software, with developers trying to save space and open table limits.

As tools get more and more enhanced a lot of the old problems go away (6 digit dates for a start).

But there are still legacy databases out there, in fact I still help out on some systems where you can't even do a sub-query, let alone a CASE or CAST

Regards

Wayne