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A C C O U N T P R O V-1.0x U S E R ' S M A N U A L ************************ CONTENTS -------- 1 GENERAL INFORMATION ABOUT ACCOUNT PRO 2 HARDWARE REQUIREMENTS 3 PROGRAM INSTALLATION (hard disk required) 3.1 General 3.2 Avoiding problems when running ACCOUNT PRO on stand-alone 386/486-PCs under DOS 5.0 3.3 ACCOUNT PRO and Microsoft Windows 3.0/3.1 4 RUNNING ACCOUNT PRO 4.1 Running on a stand-alone PC 4.2 Running on a network PC 5 SAMPLE FILE AND STANDARD CHARTS OF ACCOUNTS 6 GENERAL PROGRAM OPERATION 7 HOW TO CREATE A NEW ACCOUNTING SYSTEM 7.1 General procedure 7.1.1 Creating a new accounting system with your own chart of accounts 7.1.2 Creating a new accounting system using one of the standard charts of accounts 7.2 Chart of accounts 7.3 Accounting period 7.4 Capital account 8 ENTERING TRANSACTIONS 8.1 General 8.2 Transaction input form 8.2.1 Date input field 8.2.2 Amount input field 8.2.3 A1- and A2-fields 8.2.4 Description input field / memos on transactions / 'open' items 8.3 Summary/split transactions 8.4 Standard transactions 8.5 Automatic transactions (VAT, sales tax, discount) 8.6 'Latest transactions 9 VIEWING THE ACCOUNTING SYSTEM ON SCREEN 10 PRINTING 11 CREATING A NEW ACCOUNTING PERIOD (CARRY OVER) 12 PLANNING OF EXPENDITURE AND REVENUE 12.1 Last-year data 12.2 Budget 12.3 Forecast 12.4 Memos on planning 12.5 Type definition 12.6 Yearly planning report 12.7 Monthly planning report 13 OPTIONS 13.1 Printer setup 13.1.1 Printer: page length 13.1.2 Printer: ASCII-character set 13.1.3 Driver 13.1.4 Interface 13.2 Format of amounts 13.3 Exporting of data 14 CALCULATOR FUNCTION ***************** 1 GENERAL INFORMATION ABOUT ACCOUNT PRO ------------------------------------- ACCOUNT PRO is a versatile and user friendly accounting and finance planning program, equally suitable for small to medium businesses, institutions, and private users, who want to manage their own money or the finances of an association or club. ACCOUNT PRO is based on the principle of double-entry bookkeeping. It is capable of networking and can handle up to 152 individual accounting systems. Accounting with ACCOUNT PRO is very easy. As opposed to 'nor- mal' accounting programs, where erroneous entries must be neutralized (canceled) and corrected by additional entries, ACCOUNT PRO allows direct correction of such entries anytime. Furthermore, ACCOUNT PRO avoids the terms 'Debit' and 'Credit' for data entry. Instead, an amount sign is used, which makes data entry faster and easier. Nevertheless, the displays and printouts of ACCOUNT PRO are in accordance with normal ac- counting terminology. In addition to the normal capabilities required for account- ing, ACCOUNT PRO has special capabilities which allow effi- cient financial planning and forecasting. Not only monthly budgets, but also monthly forecasts can be entered for every expenditure and revenue account. The data of the individual accounts is entered in easy viewable tables. Monthly and yearly planning reports facilitate an overview of the system as a whole. With these features, realistic forecasts of the financial result at the end of the accounting period can be made at any time. ACCOUNT PRO does not try to be in accordance with any law or guideline. In particular, the possibility of direct modifica- tion of transactions (instead of canceling and correcting by additional entries) might be interpreted to be conflicting with the (only vaguely defined) requirement of 'sound account- ing practice'. In cases where accounting is required by law, it is therefore recommended that it is verified, whether or not the use of ACCOUNT PRO is permissible. An accounting period in ACCOUNT PRO can have a length of between two days and one year. It can start in any month and it may overlap two calendar years. Per accounting period, up to 16,300 (double-entry) transac- tions are possible on up to 528 accounts. Transaction capacity depends on the setup for interim data storage selected during program installation (INSTALL.EXE) as follows: ┌────────────────────────────┬────────────────────────────┐ │ │ Max. no. of transactions │ │ Interim data storage ├────────────────────────────┤ │ │ Main memory size │ │ │ 512 K │ 640 K │ ├────────────────────────────┼─────────────┼──────────────┤ │ ACCOUNT's own RAM disk │ │ │ │ RAM.SYS in main memory │approx. 2,150│approx. 4,000 │ │ │ │ │ │ DOS RAM disk (VDISK.SYS │ up to 9,000 │ up to 16,300 │ │ or RAMDRIVE.SYS) in exten-│ depending on RAM disk size │ │ ded or expanded memory │ │ │ │ │ │ │ │ Hard disk │approx. 9,000│approx. 16,300│ └────────────────────────────┴─────────────┴──────────────┘ The size required for a DOS ram disk to be installed by VDISK.SYS or RAMDRIVE.SYS can be calculated from the desired maximum number of transactions (double-entries) as follows: ┌──────────────────────────────────────────────────────────┐ │ RAM disk size [in Bytes] = Max. no. of transactions x 42 │ └──────────────────────────────────────────────────────────┘ 2 HARDWARE REQUIREMENTS --------------------- To run ACCOUNT PRO, you need an IBM-compatible PC with - at least 512 K of main memory - a hard disk - DOS 3.0 or higher 3 PROGRAM INSTALLATION (hard disk required) ----------------------------------------- 3.1 General ------- ACCOUNT PRO can be installed on a stand-alone PC or on a network file server. In both cases, the program must be in- stalled properly, using the installation program INSTALL.EXE: Copy the ACCOUNT PRO program diskette to a diskette which will fit into one of your diskette drives. Load the copied diskette into the appropriate drive and make that drive the default drive. Enter INSTALL and [Enter] to start the installation program and follow its instructions. Alternatively, you may copy all files from the ACCOUNT PRO program diskette to a hard disk directory of your choice, make that directory the default directory, and run INSTALL.EXE from there. On network servers, ACCOUNT PRO is installed with the server's hard disk as its interim data storage. Use of a hard disk cache will therefore always improve ACCOUNT PRO performance quite considerably, especially when loading large accounting systems and when displaying balance and profit & loss sheets. 3.2 Avoiding problems when running ACCOUNT PRO on stand-alone 386/486-PCs under DOS 5.0 (non-networking) --------------------------------------------------------- If you operate a 386- or 486-PC under DOS 5 and utilize upper memory for resident programs and device drivers (with DOS=HIGH,UMB and DEVICEHIGH/LOADHIGH), your best bet is to install ACCOUNT PRO so that it uses the hard disk or a DOS RAM disk (RAMDRIVE.SYS) for interim data storage. Under certain circumstances, trouble may be faced, if ACCOUNT PRO is in- stalled with its own RAM disk (RAM.SYS) for interim data storage. Alternatively, you can experiment with CONFIG.SYS and AUTOEXEC.BAT, and relocate high loaded programs or device drivers to low memory, one by one. Shown further below are six examples of CONFIG.SYS and AUTOEXEC.BAT files, with which ACCOUNT PRO runs without any problem. Use these as guidelines for your experiments. 1. Example CONFIG.SYS files=30 device=c:\dos\himem.sys dos=high,umb device=c:\dos\emm386.exe ram device=ram.sys AUTOEXEC.BAT path=c:\;c:\dos lh c:\dos\keyb sg,,c:\dos\keyboard.sys lh mouse nc 2. Example (with DOS RAM disk and DOS disk cache) CONFIG.SYS files=30 device=c:\dos\himem.sys dos=high,umb device=c:\dos\emm386.exe ram devicehigh=c:\dos\ramdrive.sys 348/e devicehigh=c:\dos\smartdrv.sys 512 device=ram.sys AUTOEXEC.BAT path=c:\;c:\dos lh c:\dos\keyb sg,,c:\dos\keyboard.sys lh mouse nc 3. Example (with DOS disk cache) CONFIG.SYS files=30 device=c:\dos\himem.sys dos=high,umb device=c:\dos\emm386.exe ram devicehigh=c:\dos\smartdrv.sys 512 device=ram.sys AUTOEXEC.BAT path=c:\;c:\dos lh c:\dos\keyb sg,,c:\dos\keyboard.sys lh mouse nc 4. Example (with DOS RAM disk) CONFIG.SYS files=30 device=c:\dos\himem.sys dos=high,umb device=c:\dos\emm386.exe ram devicehigh=c:\dos\ramdrive.sys 348/e device=ram.sys AUTOEXEC.BAT path=c:\;c:\dos lh c:\dos\keyb sg,,c:\dos\keyboard.sys lh mouse nc 5. Example (for Windows 3.1, with Windows disk cache) CONFIG.SYS files=30 device=c:\dos\himem.sys dos=high,umb device=c:\dos\emm386.exe ram STACKS=9,256 device=ram.sys AUTOEXEC.BAT lh c:\windows\smartdrv.exe path=c:\windows;c:\;c:\dos set temp=c:\windows\temp keyb sg,,c:\dos\keyboard.sys lh mouse win 6. Example (for Windows 3.1, with DOS RAM disk and Win- dows disk cache) CONFIG.SYS files=30 device=c:\dos\himem.sys dos=high,umb device=c:\dos\emm386.exe ram device=c:\dos\ramdrive.sys 384/e STACKS=9,256 device=ram.sys AUTOEXEC.BAT lh c:\windows\smartdrv.exe path=c:\windows;c:\;c:\dos set temp=c:\windows\temp keyb sg,,c:\dos\keyboard.sys lh mouse win 3.3 ACCOUNT PRO and Microsoft Windows 3.0/3.1 ----------------------------------------- ACCOUNT PRO is fully compatible with Windows and can be run as a non-Windows application under all Windows operating modes (real, standard and extended 386-mode). For proper installa- tion under Windows, you should create a PIF-file using the Windows PIF editor. Enter -1 or 640 for 'KB required' and select the 'Graphics/Multiple text option for 'Video mode'. If you operate your system under Windows 3.0 exclusively, it is recommended that you install ACCOUNT PRO with the hard disk option for its interim data storage (INSTALL.EXE). Windows 3.0 cannot detect that ACCOUNT PRO's own RAM disk is only initial- ized by the statement <DEVICE=RAM.SYS> of the CONFIG.SYS-file, and cannot accept any data when ACCOUNT PRO is not running. Therefore, the Windows file manager will report a 'System error' if it not run concurrently with ACCOUNT. The error can however easily be overcome by choosing the 'Cancel' option of Windows. If you have enough memory and have installed the Windows disk cache (SMARTDRV.SYS or SMARTDRV.EXE), then ACCOUNT PRO will be practically as fast as if installed with a ram disk for its interim data storage. 4 RUNNING ACCOUNT PRO ------------------- 4.1 Running on a stand-alone PC --------------------------- Make the ACCOUNT PRO-directory the default directory and enter A (and [Enter]). 4.2 Running on a network PC ----------------------- Make the ACCOUNT PRO-directory of the server the default directory and enter ACCOUNT and, if appropriate, one or sever- al of the optional parameters [NOMOUSE] [MONO] [MDA] [IBM, HP or OWNDRIVER] [SYSOP]. With the command line parameters NOMOU- SE, MONO, MDA and IBM, HP or OWNDRIVER you can chose a config- uration which differs from the server standard configuration: NOMOUSE select this, if the client PC has no mouse or if its mouse in not 100% Microsoft-compatible MONO select this, if the client PC has a monochrome monitor connected to a color card MDA select this, if the client PC has a monochrome display adaptor. IBM select this, if the printer to be used by the cli- ent PC is IBM-compatible. HP select this, if the printer to be used by the cli- ent PC is HP-compatible OWNDRIVER select this, if the client PC shall use 'your own' printer driver on the server. The parameter SYSOP is reserved for the system operator. Setting it, will allow the sysop to store the settings made under ACCOUNT PRO's 'Options' menu permanently as system defaults. 5 SAMPLE FILE AND STANDARD CHARTS OF ACCOUNTS ------------------------------------------- The file SAMPLE92 contains a sample accounting system, which you may use to explore ACCOUNT PRO. The files UNIVPLAN and PRIVPLAN are empty accounting systems containing universal charts of accounts suitable for small to medium businesses and for private accounts, respectively. You can easily adapt these charts to your particular requirements by deleting or insert- ing any unneeded or additionally required accounts, respec- tively. The procedure to create a new accounting system using one of the standard charts of accounts is described in section 7.1.1 below. 6 GENERAL PROGRAM OPERATION ------------------------- ACCOUNT PRO can be operated using the keyboard or a mouse which is fully Microsoft-compatible. If you are using a mouse, you should note the following: - To select from the menus, simply click the desired item with the left mouse button. - The right mouse button has the same function as the [Esc] key on the keyboard - All screen areas which appear in high intensity white on red (high intensity white on black, with monochrome monitors) are mouse areas. To activate the corresponding function, simply click the area with the left mouse button. - On the displays 'Account sheet', 'Latest transactions', 'Journal view', 'Balance and profit & loss sheets', 'Expenditure/revenue of a month', 'Yearly planning report' and 'Monthly planning report' clicking in the upper or lower half of the screen will scroll up or down by exactly one page, respectively (same as [PgUp] and [PgDn]). - To enter an account no., a transaction no., a time period in a planning table, or to select from the list of accounting systems or from the list of help topics, simply click the desired line or item with the left mouse button. - In all data input forms, the cursor can be positioned at the desired place, by simply clicking it with the left mouse button. 7 HOW TO CREATE A NEW ACCOUNTING SYSTEM ------------------------------------- 7.1 General procedure ------------------ 7.1.1 Creating a new accounting system with your own chart of accounts ---------------------------------------------------- Select 'Exit'/'Load another system' from the menu, and then chose 'New system' from the 'List of accounting systems'. Then, follow the user instructions. ACCOUNT PRO will guide you through all necessary steps to create a new accounting system. As the last step you must enter the balance sheet values pre- vailing at the start of the accounting period, by entering all totals of the asset and liability accounts as transactions between the corresponding account (as A1) and the 'capital account' (as A2). Asset account current balances (if positive) must be entered as positive values, and liability account current balances (if they really represent liabilities) as negative figures. Following input of the start balance, the new accounting system is created, and you may now enter further transactions. 7.1.2 Creating a new accounting system using one of the standard charts of accounts ------------------------------------------------- Load the file which contains the desired standard chart of accounts (e.g. PRIVPLAN) just in the same way as you would load the sample accounting system. Then, adapt the chart of accounts ('Structure'/'Chart of accounts'), its structure ('Structure'/Structure') and the data pertaining to the ac- counting period ('Structure'/'Accounting period') to your particular needs. After that, you should enter the balance sheet values prevail- ing at the start of the accounting period, by entering all totals of the asset and liability accounts as transactions between the corresponding account (as A1) and the 'capital account' (as A2). Asset account current balances (if positive) must be entered as positive values, and liability account current balances (if they really represent liabilities) as negative figures. Following input of the start balance, the new accounting system is created, and you may now enter further transactions. Should you not need the original file containing the standard chart of accounts any further, you may delete it from DOS by entering DEL Name.*. However, each time you rerun the instal- lation program INSTALL.EXE, the files will be recreated. 7.2 Chart of accounts ---------------------- ACCOUNT PRO can handle up to 528 accounts. Any division of those into asset, liability, expenditure and revenue accounts is possible. The preset numbering of the accounts from 1 to 528 can be changed, and any numbers with up to four digits can be used in any sequence. Please note however that the account classes must be allocated as follows: Preset no. Account class ┌──────────┐ │ 1 │\┌─────────────┐ │ │ │ Assets │ │ │ ├─────────────┤ │ │ │ Liabilities │ │ │ ├─────────────┤ │ │ │ Expenditure │ │ │ ├─────────────┤ │ │ │ Revenue │ │ 528 │ └─────────────┘ └──────────┘/ First class in chart: asset accounts Next class in chart : liability accounts Next class in chart : expenditure accounts Next class in chart : revenue accounts The account classes do not need to be immediately adjacent to one another. Empty placeholder spaces are permissible. The account numbers need no be in sequence. Lower numbers may follow higher numbers. One of the liability accounts must be designated as the 'capital account'. ACCOUNT PRO needs this to store the balance sheet values of the asset and liability accounts at the start of the accounting period (start balance sheet). One of the expenditure or revenue accounts should be designat- ed the 'interim account'. ACCOUNT PRO needs such an account as an interim account for summary/split transactions. An account is considered open (existing), after it has been given a name. Account names may be entered under 'Structure'/ 'Chart of accounts'. New accounts can be inserted into the chart of accounts or the names and numbers of existing ac- counts changed, anytime in the course of the accounting peri- od. To insert an account between two immediately adjacent accounts [Ins] must be pressed. To delete an empty account placeholder space, [Del] must be pressed. To delete an account, its name must be erased in the chart of accounts. Prior to deleting an account, it will however be necessary to transfer all of its transactions to other ac- counts. Sample chart of accounts (private accounting system): ┌────────────────────────────┐ ┌────────────────────────────┐ │ASSETS (Nos. 1..) │ │LIABILITIES (Nos. 2..) │ │ │ │ │ │101 Petty cash │ │200 C a p i t a l account │ │102 Bank account 1 │ │210 Creditors: AMEXCO Card │ │103 Bank account 2 │ │ │ │104 Securities │ │212 Creditors: third parties│ │105 │ │213 Loan from Mr. Z │ │106 Weekend house │ │ │ │107 Life insurance │ │ │ │108 Car │ │ │ │109 Power boat │ │ │ │110 Withholding tax credit │ │250 House mortgages │ │111 House │ └────────────────────────────┘ │112 Loan to Mr. X │ │113 Debtor: Mr. Y │ │ │ │ │ │150 Debtors: third parties │ └────────────────────────────┘ ┌────────────────────────────┐ ┌────────────────────────────┐ │EXPENDITURE (Nos. 3..) │ │REVENUE (Nos. 4..) │ │ │ │ │ │300 House maintenance │ │400 Salary │ │301 Interest on mortgages │ │ │ │ │ │402 Interest received │ │303 Electricity │ │ │ │304 Telephone/radio/TV │ │403 Various revenues │ │305 Taxes │ │ │ │306 Insurance premiums │ │ │ │307 Health insurance │ │ │ │308 Doctor/dentist │ │ │ │309 Membership fees │ │450 Interest from loan to X.│ │310 Newspapers/magazines │ │ │ │311 Household │ │999 I n t e r i m account │ │ │ └────────────────────────────┘ │312 Outside meals │ │313 Car operation and maint.│ │314 Boat operation/maint. │ │315 Pocket money A │ │316 Pocket money B │ │317 Clothing A │ │318 Clothing B │ │319 Gifts │ │320 Hobbies/Sport │ │321 Pleasure/Restaurant │ │322 Holidays │ │323 Major purchases │ │ │ │325 Depreciation │ │326 Unaccounted cash spent │ │327 Various expenses │ │ │ └────────────────────────────┘ 7.3 Accounting period ----------------- In ACCOUNT PRO, the accounting records generally consist of a series of individual accounting 'systems', of which each one is associated with a particular accounting period, a particu- lar 'system' name and particular data files. For designating of the individual accounting systems, it is therefore recom- mended to use names composed of a constant text part and a variable part which reflects the accounting period (e.g. BOOK92, BOOK93, etc.). An accounting period may have a length of between two days and one year. If the period is shorter than or equal to eleven months, then it can start on any date. If it is longer than eleven months, then it must start on the first day of a calen- dar month. Depending on the choice of interim data storage when install- ing ACCOUNT PRO (INSTALL.EXE), up to 16,300 (double-entry) transactions are possible on up to 528 accounts. 7.4 Capital account --------------- To store the current balances of the asset and liability ac- counts at the start of the accounting period, ACCOUNT PRO needs a special account, the 'capital account'. This account can be any one of the liability accounts. When starting a new accounting system, the totals of all balance sheet accounts must be entered as transactions between the corresponding account (as A1) and the capital account (as A2). When carrying a system over to a new accounting period, ACCOUNT PRO will do this automatically. 8 ENTERING TRANSACTIONS --------------------- 8.1 General ------- Transactions can be processed under the 'Transactions' item of the main menu or by pressing [F1], [F2], [F3] or [F4] when an account sheet or the 'latest transactions' are displayed on screen. In the case of the latter possibility, it should be noted that [F10] (recalculation) must be pressed after pro- cessing, for the effect of any changes to become visible on screen. 8.2 Transaction input form --------------------------- 8.2.1 Date input field ---------------- Enter the date in the form 'day.month' or simply press [Enter] to enter the actual date. To leave the date field blank, press [Down Arrow] or click another field with the mouse. No entry of the calendar year is necessary, not even then, when the accounting period covers periods of two subsequent calendar years. As each calendar month is present only once in any accounting period, ACCOUNT PRO will automatically allocate a transaction to the appropriate calendar year. Transactions on the first day of the accounting period are permitted in connection with the capital account only. This will ensure that the 'balance carried forward' appears as the first entry on the account sheets. 8.2.2 Amount input field ------------------ ACCOUNT PRO uses the terms 'Debit' and 'Credit' in its dis- plays and printed reports only. When entering transactions, the amount sign will determine whether an amount is debited or credited to an account. The rule for the amount sign is very simple: ┌───────────────────────────────────────────────────────────┐ │"'+' increases the current balance of account no. A1, if │ │ A1 is an asset account" │ └───────────────────────────────────────────────────────────┘ From that follows logically: '-' decreases the current balance of an asset account (if A1), or '-' makes the normally negative current balance of a lia- bility account (when A1) even more negative. When entering transactions, it is recommended that you assume an asset or a liability account to be A1. This is almost always possible, as transactions between expenditure and revenue accounts are quite rare. You can imagine an asset account to be a pot filled with a certain volume of money, and a liability account to be a hole lacking the volume of money which would fill it. If for example, you need to enter a petty cash expense (with petty cash being account A1), then it is quite easily conceivable that the amount must be entered as negative, as the volume of money in the pot is quite obviously becoming smaller. With a liability account as A1, it is equally simple: If for example, you need to reflect a purchase paid for by credit card (not the actual payment to the credit card organization), then it is equally conceivable that the amount must have a negative sign, as obviously the hole (your debt) becomes deeper. Therefore, the following principle is also valid: ┌────────────────────────────────────────────────────────┐ │ If A1 is a balance account (assets and liabilities), │ │ then each expense must be entered as a negative, and │ │ each revenue as a positive amount. │ └────────────────────────────────────────────────────────┘ 8.2.3 A1- and A2-fields ----------------- The abbreviations A1 and A2 stand for account and counter- account. In a double-entry bookkeeping system, every transac- tion is affecting two different accounts (the account A1 and the counter-account A2). One and the same amount is always debited (or credited) to one account and in the same time credited (or debited) to the other account. ACCOUNT PRO avoids the terms 'Debit and 'Credit' in its data input forms. Instead, the amount is entered as a negative or positive value, which defines primarily in conjunction with account A1, whether the amount is debited or credited to account the accounts. 8.2.4 Description input field / memos on transactions / 'open' items ------------------------------------------------- Description input field and memos attached to transactions ---------------------------------------------------------- The description in the transaction input form can have a maximum length of 23 characters. If this is not sufficient or if otherwise desired, a memorandum can be attached to the transaction. Pressing [F9] when in the transaction input form will display the memo input form. Transactions with memos attached are marked with '*)' at the right end of the descrip- tion input field. To display the memo of a transaction, the transaction must be 'edited' (F2 or 'Transactions'/'Edit'), and [F9] pressed. To delete a memo, the memo must be dis- played, and [F3] pressed. Subsequently, [F10] must be pressed to 'accept' the changed transaction. Open items ---------- Transactions can be marked as 'open items' and an optional memo can be attached in the same time. This function may be useful for managing e.g. unpaid bills. To mark a transaction as an 'open item', [F9] must be pressed when in the transac- tion input form. The memo input form appearing thereafter, may be (but needs not to be) filled out. Pressing [F9] will mark the transaction with '#)' at the right end of the description input field. To delete a transaction's 'open item' mark, the transaction must be 'edited' (F2 or 'Transactions'/ 'Edit'), and [F9] pressed. Subsequent pressing of [F3] will delete the mark as well as an eventual memo attached. If F10 is pressed however, the memo will be preserved and the transaction be marked with '*)' as having a normal memo attached. In any case, the trans- action must subsequently be 'accepted' as changed by pressing [F10]. Under 'View'/'Account sheets'/'Open items', all of an account's entries marked as 'open items' can be displayed for a specific period of time. Under 'Reports'/'Account sheets'/'Particular account sheet'/'Open items', all of an account's entries marked as 'open items' can be printed out for a specific period of time. 8.3 Summary/split transactions -------------------------- When a transaction is entered, this will generally cause ACCOUNT PRO to book the transaction amount onto two accounts only (A1 and A2). Summary/split transactions, where an entry on one account is counterbalanced by entries on several other accounts, are nevertheless possible with ACCOUNT PRO, by means of an 'interim' account (see section 7.2, Chart of accounts), which will only temporarily (ad interim) have a current bal- ance other than zero. The way summary/split transactions work in ACCOUNT PRO, is explained hereafter, using the example of a payment, which concerns several accounts: Assume, you have given your bank the order to pay several bills which concern various accounts. The bank has done so and sent you a voucher which states that an amount equivalent to sum of all bill amounts has been charged to your bank account. This can be properly reflected in ACCOUNT PRO as follows: First, enter all the individual bill amounts as transactions between the interim account (as A1) and the specific account concerned (as A2). Thereby, the amount signs are the same as if you would use the bank account as A1. Then, enter a trans- action between the bank account (as A1) and the interim ac- count (as A2), with an amount corresponding to the total of all bills, and a negative amount sign (as usual, if an expen- diture is charged to an asset account). This transaction will reset the current balance of the interim account to zero, which must always happen after summary/split transactions have been entered. If you use the 'Transactions' item of the main menu, ACCOUNT PRO will provide special assistance for handling summary/split transactions: As soon as you start booking any amounts onto the interim account, ACCOUNT PRO will display the current balance of that account. The last one of the summary/split transactions, which should reset the interim account current balance to zero, can easily be made by pressing the [S] key when in the amount field of the transaction input form. This will cause ACCOUNT PRO to insert the interim account current balance displayed into the amount field. For correcting erroneous entries, it is recommended to call up a display of the interim account ('View'/'Account') and to make any corrections directly from there. 8.4 Standard transactions --------------------- Under the key combinations [ALT]-[A] to [ALT]-[R], 18 standard transactions can be stored. To define and store a standard transaction, the transaction input form must be called (with 'Transactions'/'Add' or [F1], [F2] or [F4] in the account sheet display) and filled in completely or partly. Then, [ALT]-[F10] must be pressed (instead of [F10] as usual), and the key indicated (A...R), under which the transaction shall be stored. Whenever the transaction input form is displayed, the standard transactions can be called with [ALT]-[x], where [x] stands for one of the keys [A] to [R]. Thereby, only those entry fields will be overwritten, which correspond to non-empty fields of the standard transaction. Entering [ALT]-[Z] in any of the fields of the transaction input form, will display a list of the standard transactions. From this, the desired standard transaction can be selected by pressing the corresponding key. 8.5 Automatic transactions (VAT, sales tax, discount) ------------------------------------------------- A special kind of standard transactions (see Section 8.4, Standard transactions) with a percentage instead of an amount, allows automatic processing of transactions to reflect VAT, sales tax and discount. ACCOUNT PRO will automatically add a tax or discount transaction to a main transaction previously made. Tax amounts are always calculated based on the gross amount (which includes the tax). Discount is always calculated based on the payment amount (from which discount has already been deducted). The main transaction must therefore be made for the corresponding basic amount. The content of the relevant standard transactions must be as follows: a) VAT paid (example with asset account no. 117 'VAT paid' and a tax rate of 14%): ╔═════╤═════════════╤════╤════╤═══════════════════════╗ ║DATE │AMOUNT *) │ A1 │ A2 │DESCRIPTION ║ ╟─────┼─────────────┼────┼────┼───────────────────────╢ ║█████│12.28070175% │ 117│████│14% VAT p. ████████████║ **) ╚═════╧═════════════╧════╧════╧═══════════════════════╝ *) Amount = 14/114 = 12.28070175% b) VAT received (example with liability account no. 263 'VAT received' and a tax rate of 14%): ╔═════╤═════════════╤════╤════╤═══════════════════════╗ ║DATE │AMOUNT *) │ A1 │ A2 │DESCRIPTION ║ ╟─────┼─────────────┼────┼────┼───────────────────────╢ ║█████│-12.28070175%│ 263│████│14% VAT r. ████████████║ **) ╚═════╧═════════════╧════╧════╧═══════════════════════╝ *) Amount = -14/114 = -12.28070175% c) Sales tax (example with liability account no. 264 'Sales tax' and a tax rate of 6.2%): ╔═════╤═════════════╤════╤════╤═══════════════════════╗ ║DATE │AMOUNT *) │ A1 │ A2 │DESCRIPTION ║ ╟─────┼─────────────┼────┼────┼───────────────────────╢ ║█████│-5.83804% │ 264│████│6.2% S. tax████████████║ **) ╚═════╧═════════════╧════╧════╧═══════════════════════╝ *) Amount = -6.2/106.2 = -5.83804% d) Discount given (example with expenditure account no. 438 'Discount given' and a discount of 2%: ╔═════╤═════════════╤════╤════╤═══════════════════════╗ ║DATE │AMOUNT *) │ A1 │ A2 │DESCRIPTION ║ ╟─────┼─────────────┼────┼────┼───────────────────────╢ ║█████│2.040816326% │ 438│████│2% Disc. g.████████████║ **) ╚═════╧═════════════╧════╧════╧═══════════════════════╝ *) Amount = 2/98 = 2.040816326% e) Discount received (example with revenue account no. 720 'Discount received' and a discount of 2%): ╔═════╤═════════════╤════╤════╤═══════════════════════╗ ║DATE │AMOUNT *) │ A1 │ A2 │DESCRIPTION ║ ╟─────┼─────────────┼────┼────┼───────────────────────╢ ║█████│-2.040816326%│ 720│████│2% Disc. r.████████████║ **) ╚═════╧═════════════╧════╧════╧═══════════════════════╝ *) Amount = -2/98 = -2.040816326% **) The description can have a maximum length of 10 charac- ters, because ACCOUNT PRO needs the remaining 13 characters to insert the number of the associated main transaction. For immediate automatic input of tax or discount transactions, you must first enter a main transaction with the gross amount (in the case of VAT and sales tax) or the net payment amount (in the case of discount). Thereby, account A1 must always be a balance account (assets and liabilities). In case of dis- count, A1 must be that asset account, from which/to which the payment has been made. The main transaction must be 'accepted' by pressing [F10], as usual. Subsequently, the appropriate standard transaction must be called by pressing [ALT]-x (or [ALT]-[Z] and selecting the appropriate standard transaction) and be 'accepted' with [F10]. For later automatic input of a tax or discount transaction pertaining to a main transaction made earlier, you can call for a copy of the concerned transaction by pressing [F4], transform the copy into the tax or discount transaction by pressing [ALT]-x (or [ALT]-[Z] and selecting the appropriate standard transaction) prior to pressing [F10], and accept the transformed transaction with [F10]. To modify a tax or discount transaction made earlier, you can call up that transaction for editing by pressing [F2], insert the appropriate data by pressing [ALT]-x (or [ALT]-[Z] and se- lecting the appropriate standard transaction) prior to press- ing [F10], and accept the modified transaction with [F10]. 8.6 'Latest transactions -------------------- Under 'View'/'Latest transactions', a display of all transac- tions entered or modified since loading of the accounting system can be called up. In that display, erroneous entries can be identified quite easily and be corrected on the spot. It is therefore recommended that the 'latest transactions' screen is always checked, before the working session is ended or another accounting system loaded. 9 VIEWING THE ACCOUNTING SYSTEM ON SCREEN --------------------------------------- ACCOUNT PRO is so designed that all information is easily accessible on-screen at all times. Under the 'View' item of the main menu, all principal displays of ACCOUNT PRO can be accessed: o Account sheet - Entire sheet: Up to approx. 1,250 entries can be dis- played. The exact number depends on how ACCOUNT PRO has been installed, on the size of the current ac- counting system, and on memory available. If an ac- count contains more entries than can be displayed, then you can ask ACCOUNT PRO to display the entries pertaining to a shorter period of time: one month only, or a sufficiently short 'period'. - Month: The entries and the account turnover are dis- played for a particular month. - Period: The entries and the account turnover are dis- played for a particular period of time. - Current balance: Displays the account's current bal- ance quickly. This feature especially useful for large account sheets. - Open items: Displays all entries marked as 'open items' for a selectable time period. o Latest transactions: Displays all transactions entered since loading of the current accounting system. This fea- ture is particularly useful for easy detection of erro- neous entries. o Journal view: Displays all transactions sorted according to transaction number (A) or sorted according to date/ transaction no. (B). Display A is particularly useful to find erroneous entries (wrong date or wrong account num- ber) which may have 'disappeared' anywhere in the system. o Balance and profit & loss sheets: Displays the balance sheet as per the selected date and the profit & loss statement for the period between the start and the select- ed date. For the sheets to be meaningful, it is necessary that the transactions are complete up to the selected date. o Statistics: - Expenditure/revenue: The statistical expenditure/ revenue table is useful to indicate an eventual gen- eral trend. - Liquidity: The statistical liquidity table may be useful to indicate, whether some capital could be invested differently to yield more revenue. The total amount that can currently be liquified, is shown on the last line. o Expenditure/revenue of a month: The current balances of all expenditure and revenue accounts are displayed. 10 PRINTING -------- Before printing out any reports, you should set up ACCOUNT PRO for the printer used ('Options'/'Printer'). ACCOUNT PRO provides easy on-screen access to all information, and printing out of accounts is not necessary at all. For the case however, where complete printouts of all accounts must be available from time to time, ACCOUNT PRO has the special capability of avoiding paper wastage. ACCOUNT PRO keeps a record of the transactions it has printed, except when print- ing out an individual account, and you can later ask ACCOUNT PRO to print any 'unprinted' transactions only ('Reports'/ 'Account sheets'/'Unprinted transactions'). ACCOUNT PRO will then only reprint such pages where changes have occurred (added, edited or deleted transactions) and skip any unchanged pages. At the end of this operation, ACCOUNT PRO will ask you whether the printout is OK. If you answer with 'Yes', all transactions will be marked as printed. If you answer with 'No', then ACCOUNT PRO will consider the printout as having never oc- curred. 11 CREATING A NEW ACCOUNTING PERIOD (CARRY OVER) --------------------------------------------- To start a new accounting period (the next one), select 'Carry_over' from the main menu and enter the new period's data in the input form which will appear thereafter. ACCOUNT PRO will establish the totals of all balance sheet accounts (assets and liabilities), calculate the 'Last year' figures of the expenditure and revenue accounts and create the files of the new accounting period. If at the end of the accounting period you do not have all necessary data available and cannot finalize the old system, you may open a new period p r o v i s i o n a l l y and continue working with the new files. Please note however that until the data of the old period is complete and has been carried over f i n a l l y, you must not make any changes to the charts of accounts of the two systems. When the old system is carried over finally, ACCOUNT PRO updates the start balance and the 'Last year' data of the new system, preserving all of the transactions entered into the new system. 12 PLANNING OF EXPENDITURE AND REVENUE ----------------------------------- In ACCOUNT PRO, to 'plan' means to establish a target for the end of the accounting period and then from time to time to forecast, how well that target will be reached in reality. The purpose of planning is early recognition of any possible deviation from the budgeted financial end result and to allow suitable corrective measures to be taken (e.g. cutting of expenses, deferring of projects). 12.1 Last-year data -------------- The 'Last year' values are generated automatically when an accounting system is carried over to a new accounting period. They are intended to facilitate establishment of the new budget. Where appropriate, they can be copied to serve as budget values. 'L' must be entered instead of a budget value, for this purpose. 12.2 Budget ------ The budget figures should be established at the start of the accounting period. They should be considered as objectives (the targets to be reached) and should therefore n o t b e c h a n g e d thereafter. If you recognize after some time that the budget figures will not be reached in reality, then you should adapt the forecast figures only (leaving the budget figures intact). 12.3 Forecast -------- The forecast should be revised from time to time, according to the latest actual development. The 'Budget' figures serve as target figures and should not be changed, once they have been finalized. When entering the forecast for the first time, the 'Last year' or the 'Budget' figures can easily be taken over, where appro- priate: In the amount field of the planning table, enter [L] or [B], respectively, or for bulk take over, select 'Take over budget as forecast' from the menu. 12.4 Memos on planning ----------------- To avoid forgetting the considerations made when having en- tered the forecast data for an account, memos on planning can be attached to the expenditure and revenue accounts. If a memo has been attached, the word (MEMO) is displayed in the upper right corner of an account's planning table. To delete a memo on planning, the memo must be activated and then the [F3] key pressed. 12.5 Type definition --------------- In the area of planning, a distinction can be made between accounts, concerning the forecasted balance at the end of the accounting period. Accounts whose end balance is not well known at the beginning of the accounting period can be distin- guished from those whose end balance is already rather well known, by assigning the corresponding account type as follows: Type V (variable): The (estimated) end amount (Actual+ Fore- cast) may assume any value, lower, equal or higher than the budget. This is the default case and no specific indication is necessary. Type F (fixed): The (estimated) end amount (Actual+Forecast) must be at least equal to the budget, but might also be high- er. This applies normally to accounts like 'Salary', 'Insu- rance premiums', 'House rent', etc., where the end amount is generally well known at the start of the accounting period. For accounts designated as type F (fixed), the total of 'Actual+ Forecast' on the planning table will flash, if the above condition is not fulfilled. Also, the account's budget marker (Bf) on the chart of accounts will flash in this case. This is intended to indicate to the user, that he should revise the forecast of the concerned account, as otherwise the yearly report would render an unrealistic result. 12.6 Yearly planning report ---------------------- The yearly planning report compares the yearly values of 'Last Year', 'Budget' and 'Actual + Forecast' of the individual accounts and the yearly totals. The 'Actual' values contain all transactions until and includ- ing the 'last month with complete transactions'. For the further months, the 'Forecast' figures are used to form the values of 'Actual + Forecast'. Similar information for the current month can be displayed under menu item 'Monthly planning report'. 12.7 Monthly planning report ----------------------- The monthly planning report compares the monthly totals of 'Budget', 'Forecast' and 'Current' of the individual accounts and their sum. The 'Current' figures comprise all transactions made in the current month. The accounting period as a whole, can be viewed under the menu item 'Yearly planning report'. 13 OPTIONS ------- 13.1 Printer setup ------------- The settings for the printer can be made under the 'Options'/ 'Printer' menu. 13.1.1 Printer: page length -------------------- Enter that number of lines per page (at 6 lines/inch) which your printer can really print onto one page, and do not enter the number of lines which would theoretically fit on a page. If you use 11-inch endless paper, the correct setting is 66 lines per page. With single sheet feeders, the number of lines that fit on one page depends on the specific printer model. You can easily determine your printer's particular value using a word proces- sor. Simply set the top and bottom margins to zero and number the lines consecutively. The correct lines per page settings for the various HP Deskjet printer models are as follows: US letter (11 inch): 63 lines/page A4-paper: 67 lines/page The DIP switches for 'Text Scale Mode' and 'Perforation Skip' should be set to position 'OFF'. 13.1.2 Printer: ASCII-character set ---------------------------- Although some printers are declared IBM-compatible, they may not in fact be equipped with the same character set as the IBM printers. Quite often, ASCII codes 128 to 255 contain characters which differ from the of IBM character set (e.g. italic characters). In such cases, the graphic characters (┼, ├, │, etc.), which ACCOUNT PRO uses normally for its printouts, are not avail- able. To cope with this, ACCOUNT PRO can be set up for the printer's character set being 'Not fully IBM-compatible', which will cause ACCOUNT PRO to replace the graphic characters by suitable characters pertaining to the standard ASCII set (1 to 127). The DIP switches of printers which are fully IBM compatible in terms of character sets, should be set to the US character set (IBM character set). 13.1.3 Driver ------ Under menu item 'Driver', you can select a suitable printer driver or (if none of the available drivers will fit), create your own particular driver ('Create your own driver'). To create your own particular driver, consult your printer manual about control by escape sequences. Enter the escape sequences required as decimal equivalents of the ASCII charac- ters to be sent to the printer. Separate the individual num- bers by commas. Example: In the case of an Epson printer, you would have to enter 27,48 to define the control sequence for printing with 8 lines/inch. 13.1.4 Interface --------- Under menu item 'Interface', you can define the printer inter- face to be used. Most printers are connected to the first parallel interface (LPT1:). Therefore, select this option in case of doubt. 13.2 Format of amounts ----------------- Under 'Options'/'Format of amounts' you can select the display format for amounts. The format selected will affect all of ACCOUNT PRO's screen displays and all of its printouts. Six different display formats are available. Formats A to C use the period as the decimal separator, whereas formats D to F use the comma. With formats A, B, D and E, amounts up to 9999999.99 currency units can be displayed. Formats C and F allow displaying of amounts up to 999999999.99 currency units. If an amount is too high, and cannot be displayed in the selected format, asterisks will appear in its place. In such cases you can try to select a format, which is better suited to display high amounts (formats C and F). 13.3 Exporting of data ----------------- The following can be exported in the form of delimited ASCII files: - Individual account sheets - All transactions - Balance and profit & loss sheets - Monthly expenditures/revenues - Yearly planning report Delimited ASCII files (also referred to as 'comma & "" delim- ited files') are ASCII files in which the numerical values and strings are delimited by commas. Strings are additionally delimited by inverted commas, to distinguish them from num- bers. Many spreadsheet programs (e.g. Quattro Pro, Lotus) and data- base programs (e.g. PFS Professional File) can process delim- ited ASCII files. Generally, a special program function (nor- mally called 'Import') must be used for importing of delimited ASCII files. In the case of data base programs, a suitable record structure must normally be established, before data import can happen. Each line of a delimited ASCII file corresponds to a line in a spreadsheet or to a record in a data base. Whilst all of the ACCOUNT PRO export files are suitable for processing with spreadsheet programs, processing with data base programs makes sense for the file 'All transactions' only, as this file is the only export file consisting of uniformly structured records. If the name of the export file is not preceded by a path name, ACCOUNT PRO will save the export file to its own directory on the hard disk. The record structures (fields) of the export files are as follows: 'Individual account sheet': ┌──────╥─────┬─────┬─────┬─────┬─────┬─────┬─────┬─────┬─────┬─────┐ │Field ║ 1. │ 2. │ 3. │ 4. │ 5. │ 6. │ 7. │ 8. │ 9. │ 10. │ ├──────╫─────┼─────┼─────┼─────┼─────┼─────┼─────┼─────┼─────┼─────┤ │Cont. ║Day │Month│Year │Date │Text │A2 │Debit│Cred.│Bal. │No. │ ├──────╫─────┼─────┼─────┼─────┼─────┼─────┼─────┼─────┼─────┼─────┤ │Type ║Str. │Str. │Str. │Str. │Str. │Str. │Num. │Num. │Num. │Str. │ └──────╨─────┴─────┴─────┴─────┴─────┴─────┴─────┴─────┴─────┴─────┘ 'All transactions': ┌──────╥─────┬─────┬─────┬─────┬─────┬─────┬─────┬─────┬─────┐ │Field ║ 1. │ 2. │ 3. │ 4. │ 5. │ 6. │ 7. │ 8. │ 9. │ ├──────╫─────┼─────┼─────┼─────┼─────┼─────┼─────┼─────┼─────┤ │Cont. ║Day │Month│Year │Text │A1 │A2 │Debit│Cred.│No. │ ├──────╫─────┼─────┼─────┼─────┼─────┼─────┼─────┼─────┼─────┤ │Type ║Str. │Str. │Str. │Str. │Str. │Str. │Num. │Num. │Str. │ └──────╨─────┴─────┴─────┴─────┴─────┴─────┴─────┴─────┴─────┘ 'Balance and profit & loss sheets' and 'Monthly expendi- tures/revenues': ┌──────╥─────┬─────┬─────┬─────┐ │Field ║ 1. │ 2. │ 3. │ 4. │ ├──────╫─────┼─────┼─────┼─────┤ │Cont. ║Acc. │Name │Debit│Cred.│ ├──────╫─────┼─────┼─────┼─────┤ │Type ║Str. │Str. │Num. │Num. │ └──────╨─────┴─────┴─────┴─────┘ 'Yearly planning report': ┌──────╥─────┬─────┬─────┬─────┬──────┬─────────────┐ │Field ║ 1. │ 2. │ 3. │ 4. │ 5. │ 6. │ ├──────╫─────┼─────┼─────┼─────┼──────┼─────────────┤ │Cont. ║Acc. │Name │L.Yr.│Budg.│Actual│Act.+Forecast│ ├──────╫─────┼─────┼─────┼─────┼──────┼─────────────┤ │Type ║Str. │Str. │Num. │Num. │Num. │Num. │ └──────╨─────┴─────┴─────┴─────┴──────┴─────────────┘ 14 CALCULATOR FUNCTION ------------------- Wherever ACCOUNT PRO asks for input of an amount (transaction input form and planning data input form), it also makes a calculator available (press F8 to activate it). Calculator operation is equivalent to that of a simple pocket calculator usual in trade. The 'keys' of the calculator can be 'pressed' by mouse click or by pressing the corresponding key of the PC keyboard. If using the keyboard, it should be noted that to operate the 'keys' marked with two characters, the corresponding keys of the PC keyboard must be pressed consecu- tively. Some of the not so obvious calculator functions are explained below: Key C : 'Clear', clears the main memory and sets the display to zero Key MC: 'Memory Clear', clears the value in memory Key M+: 'Memory +', adds the displayed value to the value in memory Key MR: 'Memory Recall', calls the value in memory into the display Entering [R], will round the displayed value to two decimal places. The displayed result can be copied to the input form. Pressing [Enter] will copy the result unchanged. Pressing [N] will copy the result as a negative value. If [Esc] is pressed, the calculator function will be left, without any result transfer.