Most volume reporting is done by subledger applications. The subledger records activities at a much more detail level than is usually done in the General Ledger. They also present the information in formats that are more specific to the working needs of the user. This does not altogether preclude the value of reporting volumes with General Ledger transactions. In fact, in some limited situations it is more convenient to monitor a situation entirely within the General Ledger. For example, a company with only a few bulk suppliers can do all their Payable reporting including volumes purchased within the General Ledger rather than processing half a dozen invoices per month through a Payable system.
General Ledger reporting is primarily concerned with dollar accounting so most of the standard reports do not show volumes at all. Those standard reports that do show volumes are of unique formats. For generality the volume reports process non-volume as well as volume accounts. The input mechanism provides the option for volume entry depending on the account type. Volume accounts prompt for the volume on journal entries showing the units of measure to be used. Transactions accepted from subledger can also carry volumes.
Volumes are recorded with each journal entry. At year-end the volumes are bundled differently for assets and liabilities than for incomes and expenses. Assets and liabilities accounts have opening balance records for the new year on which the running total of volumes is recorded. Incomes and expenses are rolled into a clearing account and as such do not have opening balance records. This means volumes on these accounts can only be analyzed on a year-to-date basis. The volumes are not rolled into the clearing account because the volume on each account can represent an entirely different measure from other accounts. As such a roll up into the clearing account would be a mixture of 'apples' and 'oranges'.