ftp.whtech.com/ftp.whtech.com.tar/ftp.whtech.com/club100/bus/gldoc.do

Text File | 2006-10-19 | 6KB | 134 lines

Club 100 Library - 415/939-1246 BBS,    937-5039 NEWSLETTER, 932-8856 VOICE

GLDOC.DO              By Jon Kaplan

Revised Feb. 7, 1987, incorporating changes and suggestions from James
Bott.

        GL100 is a series of small programs designed for the Model 100
for simple bookkeeping and home finance applications.

It consists of four programs plus one utility program. They have been
kept separate in the interest of memory conservation since they rarely
are needed at the same time. The four main programs follow the
bookkeeping process as outlined below.

GLCHEK is the program for entering checks, deposits and other journal
entries.

GLPOST is to "post" or sort the different entries to their correct
categories in the Working Trial Balance and to print out the Working
Trial Balance.

GL100 is the final report printing program that generates an Income
Statement and Balance Sheet.

The utility program is GLWTB. GLWTB is for entering a chart of
accounts in the format required by the programs. The earlier version
of GL100 also had GLCHKR as a safety program that would check your
journal entries against the chart of accounts to insure that all have
valid categories. That function is now built into GLCHEK.

Each of the programs is described in detail in its own doc file.

     GENERAL PROCEDURES

GLCHECK is used for recording checks and deposits. The file it
generates, CJ.DO, should be periodically cut off and filed on tape for
reference, to keep the overall size from getting out of hand. When
cutting off, make sure all the checks in the cut off section have
cleared or the bank reconciliation won't work right.

You must also have a chart of accounts called WTB.DO. Use GLWTB.BAS to
write your chart of accounts. Once you've written a WTB.DO, the format
will be apparent to you and you may prefer to make any future
additions and changes just using the M100 text editor.

If you aren't running a business, and want to use GL100 as an expense
sorter (Single Entry Bookkeeping), that's basically all you have to
do. Take your CJ.DO and post it with GLPOST and print an Income
Statement with GL100.  Print detailed listings with GLDGER. Make all
your accounts income (500) or expense(800) accounts. Don't bother
printing the Working Trial Balance in GLPOST - it will be out of
balance. And don't make a balance sheet with GL100, it will be blank.
But you'll have a nice little income statement. and sorted check list.


For double entry bookkeeping you have to make your second or
offsetting entry. Cut off the section of the CJ.DO file you are using
for the period you are closing (like this month). You should remove
the starting balance, but the program will ignore it anyway.

From here on, keep your working check files separate from your book
files. As you close each month, you are dealing with a list of checks
and deposits which may not match those you use for bank
reconciliations because you have older outstanding checks. Use
separate cassettes and don't mix them up. File each month's journal
under it's month's name, separate from your working check records.

When you have a CJ.DO file that represents this month's transactions
on your computer, call it up from GLCHEK.BAS  and check the Balance.
Write down the Total for Checks and the Total for deposits. Now go to
the input part of the program and make your "Summary Entries". Enter a
Credit (Deposit) for the Total of the Checks. And enter a Debit (Check
) for the total of the Deposits. For description enter something like:
Jan. Cash Summary, and for Date use the last date of the period. Now
check the balance to make sure the Check (Debit) Total, and Deposit (
Credit) Total are equal, and the starting and ending balance will be
0.

If you need any General Journal Entries, just make them now with the
GLCHEK input program. A general journal entry is usually a non-cash
transaction that needs to be on your books. For example, you bought a
machine on time:

   Debit 160 Machinery 5000.00
       Credit 210 Loans Payable 5000.00

Enter your Debits as Checks and your Credits as Deposits and check the
balance to be sure they are equal.

Now you can close your books for the period.

First print out a General Ledger using GLDGR.BAS. Post with GLPOST and
print a working trial balance with GLPOST. If an outside accountant
does your taxes, he needs the general ledger and wtb. Later he will
give you adjusting entries that you enter as general journal entries
like above.

Once you are posted you can print an Income Statement and Balance
Sheet with
GL100.

Now I recommend you make a record of the CJ.DO WTB.DO and LASTMO.DO
and keep it for posterity. Kill everything except WTB.DO and move on.
Remember you still have a continuous CJ.DO on the tape with you check
records.

At the end of the year you might want to run a Cumulative General
Ledger for the year. This means to glue each months CJ.DO together and
print one big GL printout. Your accountant will love you for it. The
only question is if it will fit in memory. If not-----C'est La Vie,
make the guy work a little.

When cutting and pasting CJ.DO's using the M100 text program, be
careful of the format of the file. Particularly line returns,
including the last line return in the file that leaves a little arrow
hanging over at the end. If you mess anything up, the program won't
run. But that isn't too hard to do right.

Also a note on memory size. The reconciliation part of GLCHEK copies
the entire CJ.DO file to a temp file while it is running. This means
you must have spare memory in RAM at least equal to the size of the
CJ.DO file or the program stops with an OM message. Unless you're
running an awful lot of checks, a little judicious memory management
should keep you running clean.

Let me know how it goes and what upgrades you need.

And thanks to James Bott for his suggestions, some of which are
implemented in the Revisions of Feb. 7, 1987, and others of which will
follow soon.

Jon Kaplan