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BudgeTrak Departmental Accounting User Manual
MS/DOS Release 1.21
Copyright (c) 1986
by
Software Associates Laboratories
1747 N. Valencia
San Bernardino, CA 92404
Dated 10/18/86
The BudgeTrak system may be copied and distributed freely. It may
not be sold for profit other than by its developer. Several file
maintenance programs, not effecting initial use, are furnished when
you register as a user with a $49 donation. These programs are
necessary to recover files if data is corrupted by power failures etc.,
are required also to establish your 2nd and following fiscal years.
Two of our frequently used programs remind of and help with your
registration.
Software Associates Laboratories makes no warranty regarding the
reliability or effectiveness of the system. Great care, however has
gone into its development.
(In April, 86 we introduced Release 1.2 with several enhancements and
fixes to the BudgeTrak system, including a conversion program for any
Release 1.1 Transaction files you need to bring forward. It is named
BCON. The new transaction files include a tran entry date for audit
purposes. Strongly suggest you obtain Release 1.2 (see following para.)
and convert.
In May, 86 we introduced Rel. 1.21 which forces all passwords and
related system ID codes to upper case reducing confusion. It also
allows data files to execute from the "default" drive without a drive
assignment. This means that a computer with a floppy drive "A:" and
hard drive "C:", will not search for the data files on drives A, B and
C, hanging up on B, IF you have both programs AND data files stored on
hard drive C. This is a convenience for systems with a hard disk.
Users with Rel 1.2, can obtain similar results to this "Rel 1.21
feature" by executing the MS/DOS "ASSIGN" command.
Release 1.21 also includes the option of full size type for the 12
month Spread Sheet (BSPR) for those with wide carriage printers.
SAL will ship the Rel. 1.21 Shareware programs for $15.00, including
shipping & handling. Then if you register, $34.00 brings the long term
file maintenance programs. Registered Rel. 1.1 & 1.2 users may order
entire updated system for $15.00.) è
BudgeTrak Departmental Accounting System 1
Encumberance Accounting Explained
This system was developed to allow a single department within a
large organization to get and keep an accurate picture of it's
budgeted spending and income. Our experience was that the depart-
ment budget was always worked out at the beginning of the fiscal
year. Ours, like most large organizations has a large sophisticated,
ponderous General Ledger system that is posted on a daily schedule
and produces a monthly report reflecting how the department is doing
against the budgeted plan. It even gives us the ability to inquire
at the terminal to see the various Center/Chart of Account balances.
According to our accountants, this should be sufficient to know if
we have any slack to manage in the various accounts.
Well, it isn't. Any department that has any volume of descretionary
spending can have quite a number of approved expenditures "in the
pipeline" awaiting the "requisition/purchase order/payables/posting"
routines, that have NOT hit your accounts when you are wondering
what you have left in a particular account. If your payables stretch
out due to tight money, it gets worse.
The more dynamic the department is in it's operation, with a higher
percentage of descretionary expenses, (travel etc.) the more
critical that the manager have day to day accuracy of what has been
spent against the plan or budget.
So, many of our departments have someone posting expenditures into
manual journals as well as sending them on to central accounting.
This person then keeps running totals on the accounts so he can
answer the question, "How much is left in the training account etc.?"
Other departments simply "play it by ear", until the last 90 days of
the fiscal year and then spend days on end trying to get a clear
picture of their accounts, spending heavily at year end. It would
have made much better sense to have spent the funds more steadily
throughout the year.
Now, we know it shouldn't work this way when you have high priced
central computers, software and accountants. But, since the extra
effort is being used anyway with less than satisfactory results, we
decided to build a system that would run locally and be current at
all times. It includes "Encumberance Accounting". This is sometimes,
(not usually) a feature of the central accounting General Ledger.è
The way it works is that any expenditure may be entered as an
ESTIMATE or ENCUMBERANCE instead as an ACTUAL. (Of course it may be
entered initially as an ACTUAL if the value is known). This estimate is
stored in a separate balance field. Then at a later time, when the
Actual expenditure is known it is entered by changing the Estimate
to an Actual. The Encumbered balance is reduced and the Actual
balance is increased. So--- the original estimate immediately
reduced the Budget by the amount you guessed the expenditure would
be, when you first mentally spent the money. The Actual merely
"fine tunes" the entry to make the books balance. So the budget
is 99% accurate weeks ahead of the Actual getting posted to your
central system and more days ahead of your monthly G/L report
getting run and delivered to you.
BudgeTrak Departmental Accounting System 2
Here's how BudgeTrak works:
1. You set up all your department Chart of Accounts on the
system Master file. It accommodates 2 digits for the
"Company" (your primary dept., for instance), 7 digits
for the Responsibility Centers (sub-departments) and 6
digits for the Chart of Account. (Most micro software is
not handling full size fields like this, that's one of
the reasons we decided to write the system. Another is
that we wanted Encumberance accounting at the dept.)!
The system will handle up to 999 Master recds.
For simplicity, each month's transactions are stored on
an individual file that can contain 1200 transactions.
If you go over that amount in any month, you can
initialize extra files for the month (up to a total of 9
files in any 1 month).
2. You choose Single or Double Entry accounting for your
system. Most departmental systems will use the simpler
Single entry approach. (The system is a very "friendly"
Double entry system, insisting on an offsetting trans-
action for any Actual transaction that is posted. It
furnishes your choice of up to 3 offsetting Company/
Center/Chart of Account master records automatically
to both compose the offsetting transaction and to
post it. The system anticipates the various data
entry and posting functions as you enter transactions).
3. As you process any expenditure or income item, may be
entered as an estimate. It posts instantly to the account,
adjusting the Actual, and Encumberance (Estimated) balances.
The variances to plan (Budget) are computed at any time
a program needs them for display or printing. (Of course,
if you know the Actual amount of the transaction, you
would enter it as an Actual.)
4. During the month you can look up account balances at
any time instantly. You may print a report of the
transactions entered to that point for the month. The
report is sorted and summarized by Company, Department
and Grand total. You may get this report for any prev-
ious month also. Separate Estimated and Actual, Debit
and Credit totals are furnished for easy reconcillation.
This report may be sorted to a choice of two sequences by
BSRT program, and is then printed by BPRN:
a. Date of entry, w/in Chart of Account w/in Center,
w/in Company.
b. Chart of Account, w/in Date of entry, w/in Center,
w/in Company.
The report carries the actual record number of each trans-
action to use for easy transaction revision.
BudgeTrak Departmental Accounting System 3
When revising an Estimated transaction, you may first
locate it on this report and enter this record number
for instant lookup.
5. At any time you may get a 12 month Spread sheet report
that summarizes as above and also "cross_foots" to give
you the annual totals for each Center/Chart of Account
combination and summarized balance lines. Five balances
are maintained throughout. Budget (or Plan), Encumberance,
Actual, Variance and YTD Variance for each monthly
column and the annual cross footed right hand column.
6. When the monthly, central G/L departmental report arrives
you simply run thru the transactions, quickly changing
estimated entry amounts to the actual amounts, revising
some of the descriptions if you wish (adding invoice nos
etc.). Get a new spread sheet if desired. The 12 month
spread sheet can print using "condensed type" on a dot
matrix printer and drops the cents so it can stay on an
8 1/2 inch page. Otherwise it may print full size on wide
paper. If you want precision to the penny, you may run a
similar 3 month spread sheet that gives you any 3 month
period of the year in the same format.
7. Your reconcilliation of transactions against the central
G/L report may indicate a need to enter additional new
Actual entries. These, of course will not show on the
Transaction report you are `checking off', and running a
new report that includes them would mean that you will
lose the `check off' notations etc. You can get around
this if you like, by entering such new transactions on a
new `2nd' transaction file for that month, sorting and
printing a separate small report of these. Save both
reports for that month's audit trail.
The Chart of Accounts may be viewed at the terminal. Each account
shows the 12 month picture for that account in 4 dimensions,
Plan, Encumberance, Actual and Variance in full dollars and
cents for each month and also totals for the year. A report is
furnished that lists all Chart of Accounts showing the plan
and the year-to-date variance for each account with totals for è all accounts.
A special program, BUDPASWD is furnished that allows you to set
up passwords to access all the programs. A control person should
have access to this program and use it to enter all the initial
passwords that are required. Each terminal user should have their
own password. BUDPASWD encrypts the password and stores it on a
file "BUDPASS". Each password is tied to a particular system ID
code (a 2 char. alpha code that identifies the set of accounts
you are tracking). If you have more than one system on your PC
you will need separate passwords. This allows privacy between
systems. Rel. 1.21 and following, forces all passwords and System
ID codes to upper case, reducing confusion.
BudgeTrak Departmental Accounting System 4
Any user that owns a password may change his password, at any
time a program requests a password, by entering CHANG. They
will then be asked for their existing password and if they
respond correctly, will be given the opportunity to enter their
new choice of a password. Periodic changes are suggested for
greater security and privacy. The system comes to you with the
BUDPASS file furnished and the password DDEMO installed for your
initial use with the ID code "DD" for the test files that come
with the initial copies of the programs. If you have difficulty
getting through the password routine, you may install your own
password and system ID code using the program BUDPASWD. You
may also de-activate the password function using BUDPASWD. After
you are into it you should change DDEMO to something else.
The program BUDPASWD should be on a separate floppy diskette,
locked away from non-control use.
System Installation:
Install passwords or de-activate password function:
Your first step in installing a system is to run program
BUDPASWD and either establish your password/system ID code or
de-activate the password function as described above.
Initialize files:
BINT program, Main Menu Illustrates ease of Initialization
__________________________________________________________________
INITIALIZING PROGRAM MENU
Release 1.22
1=Initialize JAN Trans. file 7=Initialize JUL Trans. file
2=Initialize FEB Trans. file 8=Initialize AUG Trans. file
3=Initialize MAR Trans. file 9=Initialize SEP Trans. file
4=Initialize APR Trans. file 10=Initialize OCT Trans. file
5=Initialize MAY Trans. file 11=Initialize NOV Trans. file
6=Initialize JUN Trans. file 12=Initialize DEC Trans. file
13=Initialize Master file 17=Initialize Name Index file
14=Copy to larger Trans. file 18=Initialize Control file
15=Copy to larger Master file 19=Update Control file
16=Initialize Acct Index file. 20=Print Control file
21=Initialize larger Master. 22=Revise Fiscal year.
E=Exit
Enter your menu selection __
____________________________________________________________________
To install the system you then "initialize" all files you will
be using. The GL Master, Name Index file, Acct no. Index file,
Control file, and 1 Transaction file for each month of the year.
You use BINT (MGLINIT). (Program Naming Conventions: We some-
times refer to the program by its longer name as maintained in
our development libraries. Shortened names have been given for
ease of entry by the user.)
BudgeTrak Departmental Accounting System 5
This program, BINT, immediately asks for the 2 character code è that will then at all times identify your particular accounting
system and the 2 digit fiscal year. This code and the fiscal year
are embedded in all the system file names. Each program asks for
the 2 char. ID code and the fiscal year. This allows you to have
more than one accounting system on the same computer. Always use
the higher year for fiscal year when a fiscal year straddles
calender year end. (i.e fiscal year from June 30,85 to July 1,86
would be identified as FY86).
Since each fiscal year is treated as a separate system, with
a unique combination of ID code/Fiscal year, file name, you may
easily work with two different years as you cross a fiscal year.
Each of these initializations is easily accomplished from the
program menu. You will be asked for the approximate number of
records needed for each file. So, you must do some preliminary
planning on how you will set up your "books". The Master file
requires one record for each Company/Center/Chart of Account
relationship. If you will be splitting "rent" across 2 minor
departments (centers), you will need 2 Master records for rent
etc.
The system includes 2 index files that are maintained automatically
by the MGLMSTUP (BMST) program when you enter the Chart of Accounts.
These index files allow you to process entries by either of 3 ways:
Whenever a program needs you to enter a Co/Center/Chart of Account
to see or enter data etc. you may enter either the actual Master
record number or X, XX as follows:
1. You may enter the actual Master record number, 2-999.
You can get this recd number from a printed listing.
This may be the fastest way for small systems.
2. If you enter X, you may then enter the actual Co/Center/
Chart of Account combination of numbers and the one
index file will find the Master record instantly.
3. If you enter XX, you may enter the abbreviated (up to
8 char.) name you have assigned to each Master record.
(This name would probable reflect the various depart-
ment names.) The system will let you have as many as
20 Master records assigned the same name. When you
enter this abbreviated name the system will display a
menu screen of all the Master recds (Co/Center/Chart of
Account combinations) having that abbrev. name, with a
line number for your selection. Then the other index file
will find the Master record instantly.
If a sub-department has more than 20 Chart of Accounts
you might give the first 20 a name like Photo1, the next
Photo2 etc. still giving you a way to bring groups up
by recall for a specific selection by menu line number.
If you follow this procedure, you could further enhance
the system by putting the most active Charts of Accounts
in Photo1, next most active in Photo2 etc. Then repeat
the same structure for all your sub-departments.
BudgeTrak Departmental Accounting System 6
NOTE: The first time you use a "Name" inquiry (XX), the
program must find each such Master record on the disk,
taking a little time. On subsequent Name inquiries of that
same name, with no intervening different name inquiries,
the records (up to 20), are stored in the computer's fast
main memory. So, the menu is displayed on the screen
very swiftly.
These two types of "indexing" into your Master records
are likely unique features in a micro computer software
product. Most will take the simplest approach, making you
conform your Co/Center/COA numbering convention to the
actual record numbers (2-999) that the computer uses to
locate the record randomly. Of course this is completely
in-adequate for large Co/Center/COA numbers.
So, the next best would be to furnish one index into the
Master file, requiring you to enter the entire set of
numbers, Co, Center and Chart of Acct as in our item 2
above. This runs the risk of number transpositions etc.
We have tried to give you the widest choice for the most
accurate methods of entry.
When you initialize the 2 Index files you will need approximately
30% more Index records in each Index file than the number of
Master records you have specified.
You will need a separate control file record for each company
(major department or division) in your system. It is good practice
to include a few extra records.
Next, you must use the BINT program function that allows you to
"configure" your terminal or screen. This simply gives you the
choice of the most favorable character to represent the spaces in
your data entry fields. This choice depends on the type of cursor
furnished with your computer.
Updating the system Control file:
After initializing the files you will use another BINT program
function to update the Control file. This allows you to enter the
"Parent Company" name and all the Company (or division-major
department) names and their associated 2 digit company numbers.
Frequently, the Parent Co. name and your Primary department nameè entry will be the same. Sub-departments will be the Center entries
and descriptions and are on the Master records using BMST.
You will have an opportunity to enter the number representing the
first month of your fiscal year. This will control how the data
is stored in the Master file and will also head up reports and
screens with the proper sequence of month labels.
BudgeTrak Departmental Accounting System 7
You will be asked if you are establishing your BudgeTrak system
as a Single or Double entry accounting system. Most systems used
to control a departmental budget and reconcile to a large Central
Accounting G/L will probably want to be a Single entry system.
However if the system is the only G/L as in a small business or
household, you will probably want it to be a Double entry
system.
The last Control file update step will be to "configure" your
system printer. Some reports in the system may make use of
condensed type so that 128 characters can be printed on a normal
80 character print line. This step in the Control file update
function gives you 2 printer choices for automatic configuration.
if your printer is "other", then that menu choice is there too.
But you will have to dig through your printer manual and
determine which 3 digit CHR$ values apply to your specific
printer to set it to "condensed" and which CHR$ values set it
back to normal print. The "other" menu function of the step
allows you to enter these values using the above 2 printer
configurations as patterns.
Entering G/L Master file data:
BMST program Screen
_______________________________________________________________________________
Master File Add/Change/Review Screen
Physical rec no, X, XX or E 19__ Center number 0000140 Administration______
Plan Estimated Actual Variance
JUN 50_________ 0__________ 0__________ -50_________ JUN
JUL 50_________ 35_________ 0__________ -15_________ JUL
AUG 50_________ 82_________ 0__________ 32__________ AUG
SEP 50_________ 0__________ 0__________ -50_________ SEP
OCT 50_________ 0__________ 0__________ -50_________ OCT
NOV 50_________ 0__________ 0__________ -50_________ NOV
DEC 50_________ 0__________ 0__________ -50_________ DEC
JAN 50_________ 0__________ 0__________ -50_________ JAN
FEB 50_________ 0__________ 0__________ -50_________ FEB
MAR 50_________ 0__________ 0__________ -50_________ MAR
APR 50_________ 0__________ 0__________ -50_________ APR
MAY 50_________ 0__________ 0__________ -50_________ MAY
** Rec# Description Co DrCr
Chart of Acct 000300 19_ This Acct: Office Supplies________ 01 D
Recd no. 2 allows you to 2__ D/E Acct1: Accts/Payable__________ 01 C
'close' any month that 0__ D/E Acct2:
has no estimated values. 0__ D/E Acct3:
CO/CEN/COA Name Key ADM----- This co. is: Computer Services___
C=Continue G=Get next A=Add next W=Write recd E=Exit T=Totals _
______________________________________________________________________________
**Entering function `T' above will furnish column Totals, overlaid temporarily
on this line of screen.
BudgeTrak Departmental Accounting System 8
After you have built the Control File, you are ready to enter
your Chart of Account data into the Master file records. This is
where the Company, Center and Account relationships are
established. You simply fill in the blanks on the update screen
(above illustration), in BMST (MGLMSTUP) program, entering Co.
number, Center number, Account number and description. You may
optionally enter the monthly budget (plan) for each account now or
later. The Budget entries may be revised at any time during the
year without effecting variance reporting accuracy.
If you are using Double Entry Accounting procedures, you have the
opportunity to enter up to 3 offsetting account's record numbers,
labeled D/E Acct1 etc. above. These will come up as a small screen
menu to select the proper offsetting account data for each Actual
transaction as it is entered initially, or as an Estimated
transaction is revised to an Actual.
The option is given to enter the abbreviated name for the è Center/Account record. This name (up to 8 chars) may be used to
locate all the Master records having that same abbreviated name.
As many as 20 Master records may have the same name.
Warning messages are displayed when you approach this 20 entry limit.
You should immediately, revise the name entry to some related type
of name if you need additional related entries. You might have 20
entries as `MARK' for your marketing department's Masters and switch
to `MARK1' for the next 20 etc.
Now, you are ready to process detail transactions:
After entering all the Chart of Account/Center combinations into the
Master file records, you may sort them this one time only, using the
BSRT program. NEVER sort the Master after posting transactions! It will
scramble the relationships between the transaction records and the
various Master file records!! However this one initial sort does allow
you to enter the Chart of Account combinations in any sequence as you
think of them etc. then they will sort into their correct sequence for
handy look up etc. After sorting, you should print a report of all the
Combinations using a function of BMST program. This will be handy, as
furnishes the Master record number (2-999) for instant lookup etc. It
also helps to use colored high lighting on this reference report to
identify the different sub-departments.
BudgeTrak Departmental Accounting System 9
BMST screen, Displays or Prints all Account Combinations
_______________________________________________________________________________
Chart of Accounts Report
10/14/86 Your Company Name Page 1
Recd Co. Center Chart ------Description------ Dr/Cr Plan Variance
No No No of Acct Recd
2 01 0000100 000150 Accts/Payable C -800.00 685.00
3 02 0000120 000150 Accts/Payable C 0.00 -25.00
4 01 0000160 000200 Rent D 2400.00 -2180.00
5 01 0000160 000300 Office Supplies D 600.00 -477.00
6 01 0000160 000400 Salaries D 48000.00 -44000.00
7 01 0000160 000500 Equipment Rental D 24000.00 -18700.00
8 01 0000160 000700 Paper Stock D 1200.00 211.00
9 01 0000120 000200 Rent D 24000.00 -21900.00
10 01 0000120 000300 Office Supplies D 600.00 -477.00
11 01 0000120 000400 Salaries D 24000.00 -19220.00
12 01 0000120 000600 Software D 4800.00 -3550.00
13 01 0000120 000900 Entertainment D 300.00 -275.00
14 01 0000130 000200 Rent D 24000.00 -16850.00
15 01 0000130 000300 Office Supplies D 600.00 -530.00
16 01 0000130 000400 Salaries D 36000.00 -33000.00
Press 'return' to continue
_______________________________________________________________________________
Chart of Accounts Report
10/14/86 Your Company Name Page 3
Recd Co. Center Chart ------Description------ Dr/Cr Plan Variance
No No No of Acct Recd
32 02 0000170 000900 Entertainment D 900.00 -900.00
33 0.00 0.00
Total all Accounts 345640.00 -303070.00
End of report
Press 'return' to continue
_______________________________________________________________________________
Re-stating, these are the steps required to Install your BudgeTrak
system:
1. Load all programs and the files BUDPASS and SOFFSET onto
your hard disk or have them available as needed on your
floppy drives. You may choose to not load any of the demo
files shipped with the system. These will be files with
`DD' embedded in their file names.
2. Optionally run the program BUDPASWD to install your new
password or de-activate the password capabilities.
3. Determine the approximate number of Company/Center/Chart
of Accounts you are to have in the system. Select the 2
character alpha ID code to identify the accounting system.
4. Determine the monthly parameters of your fiscal year.
BudgeTrak Departmental Accounting System 10
5. Run the BINT program to initialize all the required files.
A separate menu function is available for each step.
a. Initialize the Control file.
b. Update the Control file. Enter each of the possible
99 Company names and nos.
c. Select the space indicator for your data fields.
d. Establish your fiscal year boundries. Select either
Single or Double Entry accounting for your system.
e. Configure your printer.
f. Initialize the Master file.
g. Initialize the Acct Index file.
h. Initialize the Name Index file.
i. Initialize the first monthly transaction files you
will be using. You may wish to initialize all for the
year. You will be estimating the number of transactions
you will need. If you under-estimate the BINT program
has a function to enlarge the file.
6. Run BMST program to enter the Chart of Account information
into the various Master records. Optionally, enter the Budget
for each month. This may be done also at any later time.
7. Optionally, sort the Master file this one time, using BSRT.
Print a report of all Master records using BMST. If you do
sort the Master, you will need to also run BINT and BORG to
generate new index files for the new sequence.
8. At this point, your system is installed and you may run the
program BTRN, entering transactions which will automatically
post to the balances as entered.
BudgeTrak Departmental Accounting System 11
Entering and Posting Transaction data:
BTRN Program
___________________________________________________
Select Transaction File Menu
1 = Transaction file for Jun
2 = Transaction file for Jul
3 = Transaction file for Aug
4 = Transaction file for Sep
5 = Transaction file for Oct
6 = Transaction file for Nov
7 = Transaction file for Dec
8 = Transaction file for Jan
9 = Transaction file for Feb
10 = Transaction file for Mar
11 = Transaction file for Apr
12 = Transaction file for May
E = Exit to main menu
Enter selection to Update/Review/Print __
Enter the file number for the month (1-9) _
----------------------------------------------------
You will use BTRN (MGLTRNUP) program to enter and post all the
transactions. It gets all the Company, Center and Account numbers
and descriptions from the Master file automatically when you enter
the desired Master record number (X, XX etc.),that you want the
transaction posted to. All this data is displayed on the screen
so you know you are posting to the desired account. Should you
have entered the wrong Master record number you should see it at
this time. You are given the chance to re-enter the Master record
number or to continue.
(When the Master record is required, you have the three options
for entry that is discussed on a previous page, (X,XX etc.)
This choice of 3 different approaches to random access into your
Master file data is available all through your BudgeTrak system.
If your system is modest in size, the fastest and easiest way
will be to have a printed list of all your Chart of Accounts handy
and simply access by the record number. Larger installations will
make good use of the other concepts.)
BudgeTrak Departmental Accounting System 12
BTRN Browse Screen to Select Transaction for Revision
_______________________________________________________________________________
Transaction Browse/Revise Screen for Jun., 86
Rec Dte Rec Mast Co. Center Chart ------Description------ --Amount-- DrCr P
No Typ Rec# No No of Acct Recd
2___ 03 A 2__ 01 0000100 000150 Accts/Payable__________ -111________ C A
3___ 11 A 11_ 01 0000120 000400 Salaries_______________ 455_________ D A
4___ 21 A 12_ 01 0000120 000600 Software_______________ 300_________ D A
5___ 12 E 15_ 01 0000130 000300 Office Supplies________ 20__________ D E
6___ 22 A 14_ 01 0000130 000200 Rent___________________ 5000________ D A
7___ 01 E 4__ 01 0000160 000200 Rent___________________ 220_________ D E
8___ 01 E 6__ 01 0000160 000400 Salaries_______________ 4000________ D E
9___ 01 A 6__ 01 0000160 000400 Salaries_______________ -100________ C A
10__ 01 A 6__ 01 0000160 000400 Salaries_______________ 100_________ C A
11__ 01 E 7__ 01 0000160 000500 Equipment Rental_______ 2000________ D E
12__ 03 A 8__ 01 0000160 000700 Paper Stock____________ 111_________ D A
13__ 13 E 5__ 01 0000160 000300 Office Supplies________ 15__________ D E
CA=Chg to Actual CE=Chg Est PR=Prev pg M=More D=Display Mast E=Exit __
_______________________________________________________________________________
Offsetting (Double Entry) Transactions:
Whenever you are entering an offsetting (double entry)
transaction, all 3 available transaction descriptions are
displayed for your information to compose the most likely
description for the offsetting transaction. These 3 are: the
original Master file Chart of Acct description, the original
transaction's description and the offsetting Master Chart of
Account description. These display conveniently as you review
and revise the transaction description.
Dynamic Account Balances:
As each transaction is completed, it is immediately posted to the è Master file balances! Simple and Easy. Simply press the return!
At any time after you have posted a transaction(s) you may run any of
the reports. The Master file balances are always "ready to go"!
***********************Warning Warning!!**************************
* The BTRN program guides you thru transaction entry expecting *
* that you know what you want to enter. In fact, once you start *
* an entry, it usually won't let you out without posting it. The *
* most common damage to the data files appears to be caused by an*
* operator quitting in the middle, by resetting the system (press*
* Ctl, Alt and Del keys) to avoid finishing a transaction. Please*
* finish it out even though wrong, and then enter a reversing, *
* correcting transaction! You will save a lot of time and effort!*
* *
* This holds true to some extent for BMST too. Always go to a *
* normal end of job. Suspect trouble if for some reason you fail.*
* *
* Take frequent BACK UPS! Take frequent BACK UPS! *
******************************************************************
BudgeTrak Departmental Accounting System 13
BTRN Update screen, also illustrates format for entering New Trans
_______________________________________________________________________________
Review/Change type/Post Screen for Jun.,86
Rec Dte Rec Mast Co. Center Chart ------Description------ ---Amount--- DrCr P
No Typ Rec# No No of Acct Recd
11__ 01 A 7__ 01 0000160 000500 Equipment Rental_______ 2200________ D A
____________________ Operations__________
OK so far? N _
Values before posting ---Plan--- Values after posting
2000_______
Est Bal Act Bal Variance Est Bal Act Bal Variance
2000_______ 0__________ 0__________ 0__________ 2200_______ 200________
Trans amount usually entered w/o sign or as furnished w/-.
C=Cont CA=Chg to Act P=Post G=Get Next D=Displ Mast E=Exit P_
H=Help w/Adjs. Press return to continue _
Writing record no. 11__ to transaction file.
_______________________________________________________________________________
Above screen illustrates an Estimated trans of $2000, changed to an Actual of
$2200. Note Plan value at center of screen, before and after posting balances
display for convenient visual verification. This account is $200 over plan for
the month of June, 1986. This transaction pushed it over plan amount.
Breif description of System Programs:
At this point the system includes these programs with these
functions:
BUDG This program is simply a "menu display" that describes
the programs in the system and will be handy as you are
getting acquainted with the system. The 4 char program
name is highlighted and when entered calls in that
program. You can bypass BUDG as you get familiar with
the system.
BINT This program initializes all the system files and allows
you to update the Control file, configure the screen and
the printer, and establish Double or Single entry system.
It also allows you to establish your fiscal year or revise
the monthly boundries of an existing fiscal year.
BMST This program adds, changes G/L Master records. A
function allows you to browse through the entire file,
selecting any for full display.
Another function allows you to print a complete report
of all the Master records, furnishing totals.
BudgeTrak Departmental Accounting System 14
BTRN Transaction entry and post program. A function adds new
transactions to the first available vacant record.
Another function lets you start browsing at any record
in the file, revising the Estimated transaction to an
Actual or changing the amount of an Estimated. Each
completed transaction is immediately posted. The
program anticipates the next function so the user
simply steps thru most functions by pressing the return
key. It edits heavily and if improper functions are
selected, an audible and printed warning is given send-
ing the user to the proper function. Master file
balances may be displayed at appropriate points. The
budgeted Plan for the account and balances, before and
after the transaction posting are displayed.è
BSRT This program sorts the various monthly Transaction
files in preparation for printing.
It also sorts the Master file. This is a convenience
for you as you are making up the original Master file,
entering the Centers, Chart of Accounts etc. You may add
them to the file in any sequence you wish and then sort
the file. (If you do sort the Master file, it will be
necessary to run the BORG , MGLREORG, program to generate
new index files.) You should NEVER sort it again after
you start entering transactions. You may add new
Center/Chart of Account Master records at the end of the
file anytime. BUT DON'T SORT. It will scramble the
relationship between the Master and the Transaction
records that MUST be maintained. At year end, when the
next year's Master is created, you have another
opportunity to sort the file into a more pleasing
sequence if you have added records during the year.
BPRN This program prints and summarizes the various monthly
Transaction files after they have been sorted by BSRT.
You may optionally have the Transaction Entry Date print
as an "overlay" in the last 5 characters of the descript-
ion field to support an audit trail.
BSPR This program sorts and summarizes the G/L Master file
to produce the 12 month spread sheet showing all
account balances in 4 dimensions. It may optionally
include the credit as well as the debit accounts. It
also optionally, prints a spread sheet of only the
budgeted plan amounts. Rel. 1.21 gives option of
condensed type or full size type for wide printers.
While it sorts the data from the Master file it DOES
NOT re-write the file as BSRT above does. So the orig-
inal file sequence is maintained after the program runs.
BudgeTrak Departmental Accounting System 15
B3MO This program sorts and summarizes the G/L Master file
producing a 3 month spread sheet of any 3 month "window"
in the year. It reports full dollars and cents
for accurate reconcilliation with the Transaction de-
tail. Again, the Master file is NOT re-written.
The above three reports, summarize to 3 levels, Company,
Center, and Grand totals for the "Parent Company".
è The system supports the large fields associated with
the large Central Accounting G/L. Centers are 7 chars.
and Chart of Accts are 6 chars. This will allow you to
set up your system using the Account/Center structure
used by Central Accounting.
BBAL This program allows you to obtain balances of any
Center/Chart of Acct, Center or entire transaction file.
This is useful to verify or audit posted balances of the
Master file. Another function allows you to compare the
First Vacant Recd value stored on the transaction or Master
header record with the first vacant record of the file. If
not equal, it allows you to revise it on the header record.
This overcomes a problem occassionally experienced in an
earlier version. Another function will locate any transact-
ions that appear to have incorrect signed values.
BCON This is a program to convert Release 1.1 Transaction
files to Release 1.2 or 1.21 files accommodating the
Transaction Entry Date that is stored to strengthen the
system audit trail.
BCPY ** This program copies the previous Master file over to a
new Master file that has been initialized by the BINT
program. It zeros all the Estimated and Actual fields
in the new file, leaving the Plan (budgeted) amounts as
they were in the previous year. The program expects the
new Master to be at least as large as the old file. The
program will be run at the beginning of each fiscal
year. Any "deleted" Master recds are bypassed in the copy.
After copying, you will need to run BINT to initialize
new Index files and BORG program to generate new Index file
entries for this new Master. Normally, you will copy the
Master ahead of the end of the fiscal year and have both
Masters and their index files active over the year end.
BCOV ** This program is useful to recover a Master file that
has experienced maintainence difficulties. It allows
you to post transaction files in batch mode. Normally
you will save a backup Master file at the end of each
month. When you have any file problems, you will "fall
back" to this backup and batch post all transactions
that have been entered during the current month.
If you have to re-construct a Transaction file use BZAP.
BZAP has a function to enter or revise transaction
values without effecting Master file balances. Such a
BudgeTrak Departmental Accounting System 16
revised transaction file may be posted in batch manner
using BCOV. When BCOV posts, (recall that the system can
have up to 9 transaction files in any month), the first
transaction file for the month will always cause BCOV
to clear the Estimated and Actual balance fields in the
Master file for that month ahead of any posting action.
Of course you must then batch post any other Transaction
files (2-9) that exist for that month. Such posting,
enters the run date into the Transaction Entry Date field.
A posting report prints the previous run date.
BZAP ** This program allows you to recover from situations that
damage file data. If you have data loss due to power
failure, improper transaction entry etc., the account
balances can be brought into reconcilliation with the
transaction files using this BZAP program. It allows
you to adjust any account balance and to update any
transaction. It of course should be used very carefully
and the before and after file condition should be
printed to support the adjustments. The run date is
entered into the Transaction Entry Date field of any
changed transaction.
BORG ** This program MGLREORG, generates new Index files from an
existing Master file. The new Index files must be
initialized at the proper size ahead of this run. Once
started, it runs without attention. BORG will be used if
anything damages the Index files or if you find during
the year that you must have a larger Master file. A
larger Master is also created by a function of BINT. The
old Master file data is copied to this new file as BORG
generates the index file record data.
Re-stating the steps to sucessfully run BORG:
1. Initialize a new Larger Master file using the BINT
menu function that is special for this purpose. It
creates a new Master file with a different name. BORG
reads the old Master, generates new index records and
writes out the old Master record to the new Master.
Use the `Larger' Master function even if you are not
enlarging the file, doing recovery work.
When you initialize a Master using the menu function
indicating a `Larger' Master, BINT takes care of the
file name, calling it GLMSNEW, thus preserving your
existing Master. However this is NOT the case if you
were to mistakenly initialize with the function that
says `Initialize Master file.' It would use the name
of your existing Master and effectively erase your
existing Master file data!! You are warned!!
BudgeTrak Departmental Accounting System 17
All initializing from the BINT menu is tied in to the
2 character ID code you have entered to BINT before
the menu choices occur. This ID is embedded in all file
names with the exception of GLMSNEW. You are expected
to re-name this after running BORG.
2. Initialize a new Name Index file using BINT.
3. Initialize a new Account Index file using BINT.
4. Run BORG. It will display a line for each Master as it
accomplishes the above. At the end it displays instructions
for you to re-name the old and new Master files. You have
the option to print these instructions as a reminder of
the correct steps etc.
5. Re-name the old Master to SAVMAST
6. Re-name the new Master GLMSNEW to the original Master
name GLMSYYXX. YY=year, XX=system ID
7. After testing the results of your recovery, erase the
old Master SAVMAST.
BRTR ** This program allows you to read any specific transaction
record or to read the entire file, looking for an unreadable
record. It reports the last record it read successfully so
that you may recover that portion of a damaged file using
BCTR to copy the file.
BRMS ** This program test reads a damaged Master file just as BRTR
above does for transaction files. It is followed by BCMS.
BCTR ** This program copies a damaged transaction file salvaging as
many of the transactions as possible following the BRTR program.
BCMS ** This program copies a damaged Master file salvaging as many
of the Master records as possible following the BRMS program.
These various recovery programs to salvage damaged files are LAST RESORT
measures. Far better to take frequent BACKUPS and re-enter a few transactions
than to be forced into using these programs!
** These programs are furnished upon user registration as noted at
the beginning of the manual.
BUDPASWD This program maintains a file named BUDPASS that supports
up to 100, 5 character passwords. It allows you to
enter the established password and the owner's name and
the system ID (2 char. code) that that user is authorized
to access. The password is encrypted. Should the owner
forget his password, you can set up a new one. The
system is furnished expecting the password DDEMO. After
you are familiar with the system and have data you wish
to keep private, you should change DDEMO to another
password. Rel.1.21 & following force all passwords and
system ID codes to upper case, avoiding confusion.
BudgeTrak Departmental Accounting System 18
Any user may change their own password at any time in
any program requesting a password, by entering CHANG
as a "password". The program will respond asking for
their existing password. If a valid existing one is
entered, the program will ask for the new password.
This password will then be in effect and the old one
will be ineffective.
No carriage return is needed when entering the password,
simply enter the 5 char. password. In fact, if you do,
enter the carriage return, the entry will be rejected and
all additional entries will also be rejected. After 6
tries the program will abort. So, if you use the carriage
return you will need to restart the program.
If you miss-spell your password, you will get five
additional attempts before the program aborts.
BUDPASWD also allows you to bypass the password process
for all programs in the system if you desire. It also
allows you to bypass certain "technical" display messages
such as file opening statements etc. if you wish.
BUDPASWD should be stored off line on a separate floppy
for use by a control person, rather than on your hard
disk where anyone could have access to it. You should
also keep a backup of it as the whole system depends upon
being able to establish passwords. A new password file
may be initialized using BUDPASWD.
Operating Instructions for test data accompanying original
program shipment from Software Associates Laboratories:
Turn on power, being careful to have the disk doors open and
the disks partially withdrawn.
Place Program disk in drive A and Data disk in B. (You may load all
files and programs to your hard disk if appropriate).
Cursor will respond:
A>
Enter:
A>BUDGcr cr is carriage return
This will display a "Menu Screen" of all the system programs.
Select your choice of programs, for instance, BMST
A>BMSTcr
When the program requests the password, enter DDEMO
Enter DD system ID
Enter 86 for system year
or when,
BudgeTrak Departmental Accounting System 19
A>BTRNcr
Respond with the above password, ID etc.
When you select your function from the main menu, you will
get a monthly file menu screen. The test files include JAN
through DEC. Select one and follow the function choices
shown at the base of each screen.
Reports may be run at any time now.
All balances are adjusted as transactions are entered. So
the effect of any entries may be displayed if desired.
Using the Test Files furnished with the BudgeTrak Shareware System:
First, we suggest that you copy both disks immediately, ahead of
doing any updating to the test files. This will not only have you
"backed up", but also will have the back up disks available to
copy for any of your friends etc. that you might want to share
the system with. They will appreciate having the test files to
use as we shipped them out. Then as each new user tries the system
to see how it will help them, they won't need to initialize files,
establish system ID's etc. to get a flavor of how it works.
The test Master file has 2 "Companies" established as "major"
departments, with several Center/Chart of Accts set up under each
Company. As shipped, the password function is de-activated to make
it easier for you to try the system. The accounting system ID is
"DD" and the fiscal year is "86". If you do have the password
function activated the system, as shipped, needs the password,
"DDEMO".
To best understand the test data, you should first run the BMST
program and select the main menu function that will print a report
of the entire file of Center/Chart of Acct combinations, showing
the monthly budget or plan and the current balances.
Then as you are entering transactions against the test data, you
will easily see which Master record number to enter when the BTRN
program asks for the desired Master.
You can also try out the 2 indexing schemes, X or XX and see how
this will bring in the desired Master when needed. If you use XX,
the various names that group the Center/Chart of Acct combinations
are "SOFT", "OPER", "S&P", "ADM" and "A/P".
Try entering XX and the the name SOFT and see all of that group
display so you can select the particular combination you need.
Then try entering X and then the specific Company no., Center and
Chart of Acct numbers as they are called for. This will bring in
the specific Master record for that combination.
There is a small transaction file for each month with a few entries
in several of them (JUN86DD1, JUL86DD1 & AUG86DD1) so that you can
see the total impact of these transactions on the various balances.
BudgeTrak Departmental Accounting System 20
Some of the transactions are estimates, so you should change them to
actuals, revising the transaction amount, noting the effect this
will have on the actual, estimated and variance balances.
The system has been established with June as the first month of the
fiscal year.
The system as shipped is established as a Double Entry system, so
when you do enter an Actual transaction, or change an Estimated
transaction to an Actual, it will immediately guide you through
the entry of the Offsetting transaction. In the test files this
has been setup as an entry to the Accts/Payable for the department.
Doing a couple of these Double Entry entries should show you how
easy it will be to handle the Double Entry system if that is your
choice.
At any point, you can run the programs that will produce the
reports, demonstrating how the summarization takes place on changes
in Company or Center.
Experimenting with these test files should give you considerable
insight toward setting up your own system. We suggest that you
list your various Centers and Chart of Accts on scratch paper and
use these entries then as a guide to actual entry of the data into
your Master file. This will also give you an accurate idea of the
number of Master records to initialize.
As stated elsewhere, on the initial entry of the Master file data,
ahead of posting any transaction entries, you can use the BSRT menu
function to sort the Master file into the sequence the reports
are summarizeed in. This is the ONLY time you may sort it until
the beginning of another fiscal year, when you have copied another
new Master file for that year. Again, if you do chose to sort the
Master file you MUST follow it with a run of BINT and BORG to get
new index files reflecting the new sequence of the Master file.
Some of the benefits of the system:
We really expect you will gain a new level of confidence in how
your departmental budget is working out, over the year, by using this
BudgeTrak system. In our first year of it's use, our department with
an annual budget of approximately $800,000 is "on track" with 4 1/2
months till the end of the fiscal year. All our known future expend-
itures are entered as estimates. We see from our 12 month spread
sheet report that we will be $10,000 under budget at the end of the
fiscal year 4 1/2 months in the future! We will watch this closely
over the next months, (with none of the scramble that has ALWAYS been
experienced in past years). As we close down on the year and no un-
expected expenses have eaten away on the $10,000, (and it might even
grow from some of the estimates being "cushioned" a bit), we will
apply our priorities, bringing our year end actual total closer to
the plan. What a difference from previous years!
BudgeTrak Departmental Accounting System 21
Planning the next year's budget:
Also, we are in the best position ever for planning our next year's
budget. We can print copies of the current 12 month spread sheet,
showing this year's month by month experience, and give them to our
managers as starting models for next year. They have the monthly
detail reports in a very simple, understandable, summarized form to
review, easily identifying their expenditures for this year to come
up with their monthly budget amounts for next year. è
When this is done, we simply copy the current year's Master file
getting the next year's Master and revise it to reflect our view
of the new year's budget. We will add any new Center/Chart of Acct
combinations, print the 12 month plan all summarized and cross-footed
to send to Central Planning for approval. If the budget is revised we
can respond by entering the revisions and print a new 12 month plan.
If Central Planning delays in approving the budget, (this has been
our experience frequently), we have our plan in place ahead of the
next year reflecting our progress until the approved plan arrives.
Then we can modify the budget entries. We will again have our "act"
together ahead of the overall budget approval/entry process that
takes considerable time for the whole corporation.
Something on Debits and Credits:
The following table is useful to aid in assigning Debit and Credit
notations to the Chart of Accounts and to the Transactions that
process against the accounts. We won't go into any detail explanation,
suggesting that you get guidance from one of your accountant friends.
But this should serve as a handy reminder of their explanations when
you are away from them and on your own!
THE BIG "T"
Assets = Equities
________________________________________________________________________
|
+Cash- +Accts Rec- +Supplies- +Equip- | -Accts Pay+ -Notes Pay+
______ ___________ __________ _______ | ___________ ___________
DR | DR | DR | DR | | | CR | CR
| | | | | | |
|
| (Shareholder's Equity)
-Accum Depr+ | - Owner's Equity +
____________ | ______________________________
| CR | +Drawing- | -Capital+
| | _________ | _________
| DR | | | CR
| | | |
"DR or "CR" Indicates position to | . . . . . . . . | . . . . . . .
Add to the Account Balance. It also | . +Expenses- | -Revenues+ .
indicates the normal Account Balance. | . __________ | __________ .
| . DR | | | CR .
| . | | | .è | . . . . . . . . | . . . . . . .
All Assets are DR balances except | All Equities are Credit balances
Accum Depr. | except Expenses and Drawings.
|
.......Dotted lines enclose the Income Statement group of accounts.......
BudgeTrak Departmental Accounting System 22
The BTRN program functions include a function, "H=Help w/adjs." that
furnishes some DR, CR relationship helps on the screen. This table may be
helpful in understanding these brief helps.
Some error messages ME=Normally means the disk directory is full.
possibly encountered: OE=Attempt to open a file that doesn't exist.
OM=Out of memory.
Software Associates Laboratories
1747 N. Valencia
San Bernardino, CA 92404
