Modèle idéal pour la gestion de la comptabilité des sociétés anonymes. Le plan comptable est structuré selon le schéma PME et présente les registres clients/fournisseurs. Il y a des comptes en devises étrangères et des centres de coûts.

Modèle idéal pour la gestion de la comptabilité des sociétés anonymes. Le plan comptable est structuré conformément au régime des PME. Il y a des centres de coûts.

Modèle idéal pour la gestion de la comptabilité de personnes morales. Le plan comptable est structuré conformément au régime des PME. Il y a des centres de coûts et la gestion des clients et fournisseurs.

Plan comptable structuré pour gérer une entreprise dont le chiffre d'affaires annuel n'excède pas 500'000 CHF. Avec TVA et des centres de coûts.

Pour gérer les comptes d'une petite entreprise individuelle. Le plan comptable est structuré avec des groupes et sousgroupes et centres de coût.

Pour gérer les comptes d'une petite entreprise individuelle avec TVA et centres de coût.

Track yacht or sailboat expenses and revenues. No need of accounting experience.

Easy to use Accounting software for Yacht. Predefined account file with chart of account, with comprehensive list of expenses (Engine, Crew, Administrative, Guests) and Revenues, that can be easily adapted for your specific needs.

This accounting template provides.

• Predefined account chart with Expenses (Engine, Crew, Administrative, Guests) and Revenues that can be easily adapted for your specific needs.
• Cost and revenues subdivision also by cruise.

Budget für ein Restaurant erstellen

In jedem Gastronomiebetrieb ist es entscheidend, im Laufe des Jahres fundierte Entscheidungen über die wirtschaftliche und finanzielle Situation treffen zu können – idealerweise frühzeitig, bevor Probleme entstehen. Deshalb bietet Banana Buchhaltung in seinen Vorlagen die praktische Funktion "Budget", mit der Sie den Finanzplan (Budget) für Ihr Restaurant einfach und strukturiert erstellen können.

Wir führen Sie Schritt für Schritt durch die Budgeterstellung. Folgen Sie einfach den nachstehenden Anleitungen –  schnell, unkompliziert und praxisnah. So können Sie sich voll und ganz auf das konzentrieren, was wirklich zählt: die erfolgreiche Führung Ihres Betriebs und die Zufriedenheit Ihrer Gäste.

1.  Einnahmen eingeben

Zuerst müssen die fixen Einnahmen erfasst werden. Zur Orientierung können Sie sich dabei an den Einnahmen des Vorjahres orientieren. In der Regel setzen sich die Einnahmen aus folgenden Bereichen zusammen:

• Lebensmittelverkäufen
• Getränkeverkäufen

Gerade bei Restaurants ist es sinnvoll, die Umsätze für Speisen und Getränke monatsweise aufzuteilen, da diese je nach Feiertagen und Jahreszeiten stark schwanken können. Selbstverständlich können Sie die Verkaufspositionen individuell anpassen – z.B. nach Art der Speisen oder Getränke noch weiter untergliedern.

Darüber hinaus gibt es möglicherweise Einnahmen, die nicht direkt mit dem Tagesgeschäft Ihres Betriebs zusammenhängen, zum Beispiel:

• Mieteinnahmen aus Immobilien
• Zinserträge aus Bank- oder Postkonten

Eine Anleitung, wie Sie die Budgetdaten im Banana-Programm technisch eingeben, finden Sie auf unserer Webseite unter Tabelle Budget.

2.  Fixe und variable Ausgaben eingeben

Listen Sie alle Ausgaben auf, die im Laufe des Jahres zu erwarten sind. Auch hier können Sie sich an den Ausgaben des Vorjahres orientieren und überlegen, ob es Änderungen geben wird – und die Beträge entsprechend anpassen.

Zu den wichtigsten Ausgabeposten zählen:

• Waren- und Rohstoffeinkauf (z.b. Lebensmittel und Getränke)
• Löhne und Gehälter
• Ausrüstung und Ausstattung
• Sozialversicherungsbeiträge
• Versicherungen (z.B. für Personal, Maschinen, Sachwerte)
• Miete, Hypotheken, Zinsen
• Steuern und Abgaben
• Energie- und Betriebskosten (Strom, Wasser, Gas)
• Telefon- und Internetkosten
• Reinigungsdienste
• Werbung und Marketing

Besonders bei Lebensmitteln und Getränken lohnt es sich, die Ausgaben auf Monatsbasis aufzuteilen – denn je nach Saison oder Feiertagen können die Kosten stark schwanken.

3. Einnahmen und Ausgaben überprüfen

Nachdem Sie alle erwarteten Einnahmen und Ausgaben aufgelistet haben, ist es an der Zeit, diese miteinander zu vergleichen. Ziel ist es zu prüfen, ob der angestrebte Gewinn – also Ihr Hauptziel – realistisch erreichbar ist.

Für diesen Vergleich benötigen Sie einen Budgetbericht. Wenn Sie mit einer Banana-Buchhaltungsvorlage arbeiten, öffnen Sie im Menü Berichte den Befehl Formatierte Bilanz nach Gruppen und wählen dort den gewünschten Jahresbudget-Bericht aus – dieser ist in diesem Fall besonders aussagekräftig.

Die Analyse des Budgetberichts verschafft Ihnen einen umfassenden Überblick über Ihre voraussichtliche Liquidität, Ihre Schulden (Verbindlichkeiten) und Ihr Gesamtvermögen – basierend auf den geplanten Einnahmen und Ausgaben.

Diese Übersicht hilft Ihnen zu erkennen, ob Sie bestimmte Einnahmen oder Ausgaben möglicherweise überschätzt oder unterschätzt haben.

Sollte sich ein möglicher Verlust abzeichnen, empfiehlt es sich, umgehend Sparmassnahmen zu ergreifen: Überdenken Sie Ihre geplanten Ausgaben – und passen Sie die Beträge gegebenenfalls an, um Ihre finanziellen Ziele abzusichern.

4.  Überprüfung mit der Bilanz zum Jahresende

Am Ende des Jahres, wenn alle Buchungen erfasst wurden, können Sie einen Bericht erstellen, der Ihnen den Endbestand aller Konten anzeigt und diesen mit den budgetierten Werten vergleicht. So prüfen Sie zuverlässig, ob Ihre zu Jahresbeginn erstellte Planung realistisch war – und ob Sie den damals angestrebten Gewinn tatsächlich erreicht haben.

Um den Vergleich zwischen den geplanten Werten und den tatsächlichen Endsalden zu erstellen, gehen Sie ins Menü Berichte, wählen Formatierte Bilanz nach Gruppen und klicken dort auf Jährlicher Ausdruck mit Budgetvergleich.

Bei grösseren Abweichungen können Sie analysieren, bei welchen Einnahmen oder Ausgaben Ihre ursprünglichen Schätzungen ungenau waren – und diese Beträge im Budget für das neue  Jahr entsprechend anpassen.

PayPal import transaction

Banana has an import filter that allows you to directly import the PayPal transactions data in your accounting file. 

The attached files are predefined with the accounts so that you can start immediately using it.

There are two template example files you can download and open in Banana:

• Accounting file with EUR as a Basic Currency
• Accounting file with USD as a Basic Currency

Files suitable for

These template files are especially suitable in case you have only one PayPal preferred currency.

The imported transactions will automatically be imported to the currency account, so that you can separately see all transactions.
If in PayPal you keep balances in different currencies, it will be more suitable to use a PayPal accounting in Multicurrency.  

Even if you use another accounting software, you will find that is very efficient to keep a separate accounting in Banana and keep your PayPal accounting  in it. Instead of recording all transactions in your accounting solution, you can keep a separated accounting in Banana and once a month or when needed, only record the summary movement for the period in your accounting solution . 

Further adapting the file

The file can easily be adapted to suit your needs.

Adding new accounts and new currencies

• In the Accounts table, add new accounts for other currencies or for different Income or Expense types.

Changing to another Basic currency

This file can easily be converted into one with another Basic currency.

• Change the Basic currency in the File properties.

Add VAT/Sales Tax, change language or convert into another type

Use Convert to new file to add more options or change the accounting file settings.

PayPal import transactions

Banana has an import filter that allows you to directly import the PayPal transaction data into your accounting files. 

The attached files are predefined with the accounts so that you can immediately start using it.

There are two template example files that you can download and open in Banana:

• Multi currency accounting with EUR as a Basic Currency
• Multi currency accounting with USD as a Basic Currency

Files suitable for

These example files are especially suitable in case you have PayPal transactions in different currencies and especially if you have set up your PayPal account to use and keep different currencies (see also PayPal template for Double-entry accounting) .

The imported transactions will automatically be imported to the currency account, so that you can see all transactions separately and have a balance in the currency.

Even if you use another accounting software, you will find that is very efficient to keep a separate accounting in Banana and keep your PayPal accounting in it. Instead of recording all transctions in your accounting solution, you can keep a separated accounting in Banana and once a month or when needed, only record the summary movement for the period in your accounting solution . 

Further adapting the file

The file can easily be adapted to suit your needs.

Adding new accounts and new currencies

• In the Accounts table, add new accounts for other currencies or for different Income or Expense types.

• Add new currencies in the Exchange rates Table

Changing to another basic currency

This file can easily be converted into one with another Basic Currency

• Change the Basic currency in the Accounting properties.
• Adapt the Exchange Rates table with the appropriate currencies and exchange rates.
• In the Accounts table, change the currency for the accounts that need to be in Basic currency.

Add VAT/Sales Tax, change language or convert into another type

Use the Convert to new file command to add more options or change the accounting file settings.

使用Banana财务会计软件，做专业的复式记账会计，一键生成资产负债表，损益表。多语言多汇率，使用中文做账一键点击生成外文报表。

创建您的文件

• 从该模板开始，创建一个新文件（模板编号+10680），使用在文中所解释的任何一种方式。
• 文件菜单→文件和账户属性命令，设置公司名称，会计期间及本位币。
• 文件菜单→另存为命令保存文件。以公司名称和年份作为文件名很有用。
  例如“公司-2020.ac2”

文件和账户属性

• 账套
  此标签可以编辑账套的信息，账套名称，开账日期和结账日期，以及记账本位币。
• 选项
  此标签可以激活会计发生业务所需的功能。
• 地址
  此标签中可以填入该会计账套的公司或个人信息，这些信息会做为本公司信息显示在给客户开具的发票中。
• 外汇
  此标签中选择汇兑损益的会计科目代码。
• 增值税
  此标签中选择应交增值税的会计科目代码。
• 其它
  此标签中选择做账的语言和出报表的语言。
• 密码
  此标签中设置账套密码。
• 文字
  此标签中可以输入额外的信息，比如会计的名字。

编辑账户表

账户表格内显示有资产负债表及损益表的账户。

• 资产负债表显示所有资产账户的余额，即资产和负债。资产与负债之间的差额决定了个人资本。
• 损益表显示所有收入和费用的账户，它们的差额决定会计年度的损益状况。

所有的账户都可以根据您的需求进行客制化的编辑。例如，可以更改账号或摘要，可以在期初列内输入初始的余额，可以添加账户并且删除那些不需要的账户。

创建您的预算

在预算表格内，您可以输入指定年份的预估收入和费用。

• 列出每月费用和收入
  例如，在办公室的租金中输入日期，重复，摘要，费用，借方账户，贷方账户和金额。
  也可以会月收入执行相同的操作，并输入预估的收入。

输入会计发生业务

在会计发生业务表格中，输入实际的会计发生业务。

• 日期
• 摘要
• 借方账户
  输入相对应的账户科目
• 贷方账户
  输入相对应的账户科目
• 金额

对所有的会计发生业务执行同样的操作。

导入银行对账单

为了加快这些操作的进程，您可以导入银行对账单的数据并将其链接到数字收据。可以使用报表菜单→导入到账套命令。

报告和预算的比较

在输入会计发生业务后，程序将自动更新账户余额，您可以立即将其与预算余额进行比较。可随时查看并比较过去，现在和未来的会计数据。

使用Banana财务会计软件创建现金流量预算，就像使用Excel创建现金流量预算一样，但是更快，更安全，而且全部免费。借助现成的模板，您可以立即开始，只需输入数据即可。

您事先知道有多少流动性资金，流动性会持续多长时间，何时会面对费用的支出以及稳定的收入。您可以模拟费用减少，并查看它对流动性和盈利能力的影响，了解未来的销售量以及您的资金是否足够。

根据我们的操作指南，可以帮助您进行现金流量预算并解决财务问题。如果在细节上遵循操作，您一定会取得成功，因为您可以对费用进行修改和更正，轻松更新预算。

创建您的文件

• 从该模板开始，创建一个新文件（模板编号+11047），使用在文中所解释的任何一种方式。
• 文件菜单→文件和账户属性命令，设置公司名称，会计期间及本位币。
• 文件菜单→另存为命令保存文件。以公司名称和年份作为文件名很有用。
  例如“公司-2022.ac2”

请参阅在本地，在线或在云服务器中管理会计文件。

调整账户和科目表

在创建自己的现金流量之前，您需要快速调整账户和科目以适应您的特定需求。

账户表

账户表仅显示现金账户，或者更确切地说，显示的是您所拥有的流动性。您可以通过更改账户名称、摘要和期初余额对其进行自定义。

科目表

该表格包含收入和费用类别以及资本变动。您可以通过添加新项目，更改科目名称，更改顺序并删除不需要的科目来编辑这些科目。您随时可以查看每个科目的更新余额。

通过有用的资本流入 & 资本流出部分，您可以登记：

• 贷款注入及偿还
• 所有者的注入及支出
• 固定资产的购入及销售

要随时了解当前的现金流量 (当您开始输入日常会计发生业务), 您只需查看净现金变动行中的值。通过这种方式，您一眼就能知道资金是流入还是流出，以及确切的金额。

创建您的现金流量预算

Banana财务会计软件有意义的创新之处在于，它可以创建现金流量预算以控制流动性并为您的业务做出及时的决策。

因此，我们现在建议您创建自己的现金流量预算。转到预算表：该表格包含了您一年内所有的现金流入及流出。

要正确创建预算，请按照以下简单步骤操作：

• 输入营业收入
• 输入营业费用
• 输入资本注入
• 输入资本支出

输入营业收入

首先列出所有的营业收入及其金额。现金销售是主要的收入，但是其它收入取决于您的经营活动。

营业收入可能包括：

• 现金销售
• 杂项现金收入
• 客户信用账户中的收款
• 利息

要在预算表中插入一笔会计发生业务，您必须输入日期（您预期会有这笔收入的日期），期末（如果需要），重复（该收入重复的频率，例如每周，每月或每年），摘要，收入列中金额和收入的科目。

在模板中，您可以看到已经存在的预算会计发生业务示例，可以根据您的需求轻松修改或清除。您也可以输入新的一笔业务。

为了使估算金额尽可能的精确，请查看去年的金额，并在需要更谨慎时采用四舍五入。

提示：

• 只基于有保障的收入
• 根据收入的重复次数汇总金额（每周，每月，每年，...）

输入经营费用

现在是该列出所有经营费用的时候了。正如您对收入所做的那样，在这里您必须通过查看去年的金额来估算费用，当需要更加谨慎时，可以将其四舍五入。在一年的年初做一个大概的预测，总是比对费用的增加感到意外要好得多。

经营成本可能包括：

• 工资
• 薪资
• 房租
• 保险费
• 广告及促销
• 公共事业
• 差旅费
• 通讯费
• 银行费用
• 利息
• …

提示:

• 根据费用的重复性将它们分组 (每周，每月，每年，...)

输入资本注入 & 输出

这个部分对于净现金流量预测是非常有用的，而不仅仅是一个经营预测。您必须输入预期的资本注入及输出发生业务，固定资产的投资及撤资。

资本可能包括：

• 贷款注入
• 所有者现金注入
• 销售固定资产

资本输出可能包括：

• 贷款偿还
• 支付给所有者的现金
• 购买固定资产

控制您的现金流量预测

重要的是通过您的预测，可以立即知道业务是否产生了正的现金流量。您好奇吗？生成的预测报告会给您答案！

要做这个检查非常容易：只需到点击报表菜单 → 按组生成报表，然后在出现的列表中选择第一年预算报告。点击确定 查看预测报告。

任何活动的目标肯定是拥有正的现金流量 ，因为只有这样才能使其生存，或者更确切地说是能够向供应商付款，偿还债务，...检查净现金变动项目（在报告底部）并确保您获得正的结果（流入）。 如果是这样，您会很高兴，因为您的业务经营得很好！
另一方面，如果您的净现金流量（流出）为负，则意味着您的企业很难管理流动性。 在这种情况下，您需要做的首先是重新检查估计的收入和支出，是否有任何调整或需要纠正的错误，可以改善现金流量。 如果您仍然有负的现金流量，则需要考虑从明年或预测期开始时，采取措施改善流动性管理。 您极有可能将不得不尝试减少运营费用。

除年度预测外，始终在报表菜单 → 按组生成报表中 ，有更详细地控制流动性趋势（例如，其在一年中的表现），您可以选择每季度和四年的报告，或者创建您自己的报告。

输入发生业务

在现金流量预测得到控制的情况下，您可以开始登记各种实际发生的流动性发生业务，并不时将其与期望值进行比较。

登记流动性发生业务

每日发生业务必须插入到发生业务表中 。 进行登记的过程与预算表中的预测过程相同（唯一的区别是没有重复列）。 该表中还有一些示例可以删除和编辑。

用账户明细查看动向

当您逐步输入发生业务记录时，检查现金帐户或特定费用科目随时间变化的情况可能会很有用。 为此，您可以查看相应的账户/科目明细。
例如，通过选择现金账户明细，您将获得其所有活动的摘要。 通过单击底部的图表选项，您可以更直接地查看该账户的表现。

提示：每月至少检查一次现金账户，可以立即查看进展情况并将其与过去几个月进行比较。

检查余额和预算之间的差额

为了更好地控制表现，您可以转到账户或科目表，选择预算视图，然后查看预算差额列，该列向您显示实际余额与预算值之间的差额。这样，您便有了一个额外的指标，可以了解是否在预算方面做得很好，并可以做出更好的决策。

将预测与当前报告进行比较

在一年中，您可以随时将当前状况与预测进行比较，了解是否花费更多，以便提前做出决策。在年底，您可以把实际报告和预测进行最终比较，以查看您是否已实现预期的净现金流量。

从账户菜单 → 按组生成报表 → 与预测比较的年度报表。

如果您希望有一个更精确和更有针对性的视图，可以创建按月细分的报告，其中还包括每个月的余额和预算值之间的差额。 这可以让您了解您流动性困难最大的月份和收入最多的月份。

到年底了，所以现在您必须重新计划下一个，创建一个新的现金流量预测，与您到目前为止所做的完全一样。 不要停止，只有这样，您才能看到您的现金流量越来越好！

请注意：这个财务计划的模板是以酒吧或餐馆的管理为例的，因为这是被大众所熟知的商业活动，因此非常适合何用来了解Banana财务会计软件的运作原理。此模板也可用于其它类型的活动 (初创公司)，为其做财务和流动性的规划。

模板文件

请注意：这个财务计划的模板是以酒吧或餐馆的管理为例的，因为这是被大众所熟知的商业活动，因此非常适合何用来了解Banana财务会计软件的运作原理。此模板也可用于其它类型的活动 (初创公司)，为其做财务和流动性的规划。

卢克餐厅的财务计划和流动性管理

本节将解释如何根据复式记账模式为一项新的创业活动制定财务计划。
更多信息请参考预算及财务预测的好处和特点部分。

卢克计划在2022年开设一家餐厅，并正在准备一份财务计划，包括所有必要的细节。

• 他的项目融资包括正当途径和从第三方贷款。
• 2022年1月，他租用经营场所，重新装修并布置，开始了他的商业活动。
• 财务计划成立时间为2022年1月至2025年12月。

下面我们会向您展示使用Banana财务会计软件，轻松制定月度计划的例子：

经济预测和流动性管理

这个模板将帮助您了解Banana财务会计软件中财务计划的不同功能。一些功能，如公式，将在更高级的情况下使用。在Banana财务会计+中，只有在高级计划中才有可能输入公式。现在就更新!

• 预算发生业务的应用
• 重复性发生业务
• 使用数量和单价
• 使用公式
  • 使用变量
  • 计算资产和负债账户的利息
  • 结转账户余额
  • 结转发生业务记录
• 一个会计年度按季度划分的预算，包括经营结果和流动性预测
• 几个会计年度的预算，包括经营结果和流动性预测

文件和账户属性

开账日期为2022年1月1日，结账日期为2022年12月31日。

这也是用于预算中总计列的计算周期。

会计科目表

此示例旨在解释您的预算预测表的功能。

• 会计科目表，精简，便于使用。
• 账户的综合名称是用来说明Banana会计软件的使用。
• 期初基本货币。活动是从头开始的，所以没有期初余额。
• 预算基本货币。这是会计期末的总体预算。 请注意，这代表了预算期末的资产负债表和损益表。

创建您自己的会计科目表

账户表定义了支出、收入和投资等要素。如果您想对费用进行更详细的细分，您需要添加其它账户。
与其从一个非常简单的会计科目表开始，然后再添加科目和组别，建议从一个更有结构的会计科目表开始。Banana会计软件提供有不同的会计科目表模板，建议选择和调整一个最接近您需求的模板，然后添加预算标签。

预算表

预算表 (请参阅列说明) 内输入与计划相关的记录。

财务计划可通过复式记账输入在预算表中。预算表提供了更多附加的列，极大地便于编制财务计划。

• 重复
  例如，如果您指定M=每月，则会生成所有后续月份的数据。
  如果单元格为空，则操作仅执行一次。
• 期末
  与重复相结合，设置经营活动发生的最后日期。
• 总金额
  当前年度记录的总金额。
• 数量，单价
  指示出根据数量计算价值的组合。
• 公式
  允许指定计算金额的公式。
  该公式优先计算金额。

一月份的发生业务

这些与发生业务表中输入的完全相同，因为还没有进行重复性发生业务。

这是餐厅开业的第一个月，有所有者权益的登记，购买家具和增加贷款。

下面的屏幕截图中显示的输入，例如，第一个月的租金，被列入非重复性发生的业务，以说明一些简单的业务不具有重复性。

二月份重复性发生业务

在二月份，输入将按月发生的业务。

• 从1月份至6月份的租金为1'000.00每月，并于7月份增加为1'200.00每月。

  • 记账凭证号：5
    第一笔租金用现金支付。可能还会支付押金。

  • 记账凭证号：50
    从2月份到6月份租金的预算是1'000.00每月。

    • 在2月2日，从银行账户支付租金
      在接下来的几个月里，租金的支付将在每个月的第2日计算。

    • 期末 是6月30日
      最后一笔1'000.00每月的租金在6月2日发生。

    • 重复 M=每月

    • 总金额 5'000.00（5*1'000.00，系统自动计算）是此期间发生业务的总金额。

  • 记账凭证号：51
    从7月份开始的租金预算。

    • 日期 7月2日
      在接下来的几个月中，1'200.00租金的支付在每月的第2 日计算。

    • 期末
      由于没有指明日期，这笔费用将在接下来的几个月或几年内重复性发生。

    • 重复 M=每月

    • 总金额 7'200.00（5*1'200.00，系统自动计算）
      表示从7月份至12月份六个月的租金。

• 记账凭证号：52

  • 日期 2月10日

  • 期末 （租约）2021年1月31日。租约的最后一期到期时间

  • 重复 M=每月
    该操作每个月重复一次，最后一次是在2021年1月。

  • 借方 A/C 管理费用

  • 贷方 A/C 银行（用于付款）

  • 金额 每月租赁费为200.00

  • 总金额 2'200.00（200.00*11个月）

• 记账凭证号：53

  • 日期 2020年2月10日

  • 借方 A/C 管理费用

  • 贷方 A/C 银行（用于付款）

  • 金额 租赁金额为400.00。

  • 总金额 为空，因为本年度没有支出

• 租赁退款收银机。
  此操作仅在2020年进行，把它列在这里，是因为它与月度租赁有关。

• 记账凭证号：54
  月度工资。

  • 日期 2月25日

  • 重复 M=每月
    该操作在每个月的25日重复进行。

  • 总金额 55'000.00（5'000.00*11个月）

• 记账凭证号：55
  管理费用（这是一个近似值：为每个单独的费用输入正确的预算是必要的）。

  • 日期 2月28日

  • 重复 ME=月末
    该操作在每个月的最后一天重复进行，3月份是3月31日，4月份是4月30日，依此类推。

  • 金额 300.00

  • 总金额 3'300.00（300.00*11个月）。

收入和商品采购的预算

根据业务活动类型，必须选择最适合的收入方式。

考虑到每月可能存在大的波动，收入和商品采购按月度金额逐项列出。

事实证明，对饮料或食品使用单独的营业额数字更为合适。

二月份的重复列为空，因为我们预计明年会有更高的金额，我们会在后期添加。

从三月份开始，营业额被认为是未来数年的表现。

按月计算收入预算和商品成本指标。

• 记账凭证号：101
  二月份收入指标

  • 日期 2月20日
    收入发生在一个月的每一天，我们选择一个月的月中日期作为流动性的近似水平。

  • 重复 为空（不重复）
    预计明年会有更高的数字，并在以后的一年里记录。

  • 借方 A/C 存入银行的现金收据

  • 贷方 A/C 销售收据

  • 金额 10'000.00

  • 总金额 10'000.00，下一次的操作在明年，因此总金额代表的是一个单一的金额

• 记账凭证号：102
  商品预测成本指标，比例按月20%计算。

  • 日期 2月21日。发生业务后的第二天

  • 重复 不重复
    该操作于每个月的21日进行重复。因此，每个月的商品成本将按购销账户的发生业务百分比进行计算。

  • 借方 A/C 货物成本记在货物账户中

  • 贷方 A/C 银行 通过银行账户支付货款

• 记账凭证号：103
  这两行类似于记账凭证 101和记账凭证 102，但针对的是三月份。

  • 重复 Y=每年。以后每年三月份的营业额和成本

• 记账凭证号：104至记账凭证号：112
  在每月的20日预计一年中不同月份的销售额。

以后几年的收益

发生业务可以在接下来的几年中显示。

这些数据将用于确定未来几年的预算。

总金额列保持为空，是因为这些值超出了范围，仅限于当前会计期间。

• 记账凭证号：151
  发生业务类似于上一年。

  • 日期 1月20日

  • 重复 Y=每年
    这将在今后的几年内重复。

  • 总金额 为空（自动计算）
    总金额列保持为空，是因为这些值超出了范围，仅限于当前会计期间。

季度末

一些典型的发生业务在每个季度末重复。

• 记账凭证号：70
  以下是使用数量和单价列的示例。
  已知的银行手续费是每月50.00，我们指明的是3个月的费用。

  • 日期 3月31日

  • 重复 3ME=3个月末

  • 借方 A/C 管理费用，通常是银行的费用

  • 贷方 A/C 银行

  • 金额 150.00（自动计算）数量乘以单价

  • 总金额 600.00（自动计算）每季度重复一次，直到年底

• 记账凭证号：71
  需要按季度支付的贷款利息。

  • 日期 3月31日

  • 重复 3ME=3个月末

  • 借方 A/C 利息 负债利息费用

  • 贷方 A/C 贷款利息被添加到贷款中

  • 金额 本季度的利息

  • 总金额 本年度的总利息

• 记账凭证号：72
  贷款的利息是从银行支付的。

  • 日期 3月31日

  • 重复 3ME=3个月末

  • 借方 A/C 贷款利息支出账户

  • 贷方 A/C 用于支付利息的银行账户

  • 金额，使用公式得出的结果，例如，本季度利息

  • 总金额 本年度的总利息

• 记账凭证号：73
  银行存款利息。

  • 日期 3月31日

  • 重复 3ME=3个月末

  • 借方 A/C 银行 银行账户

  • 贷方 A/C 利息 利息收入

  • 金额，本季度的利息收入

  • 总金额，本年度的总利息

年末

这是一些年终的业务。我们使用重复Y，以便在以后的年份中执行。

• 记账凭证号：200
  年末销售额的1%做为佣金。

  • 日期 12月31日

  • 重复 Y=每年重复计算

  • 借方 A/C 个人 个人费用

  • 贷方 A/C 银行 银行账户

  • 金额 付给销售人员的佣金

  • 总金额 相同的金额

• 记账凭证号：201
  偿还10%的未偿还贷款。

  • 日期 12月31日

  • 重复 Y 每年重复计算

  • 借方 A/C 贷款 贷款账户（负债）

  • 贷方 A/C 银行 用于报销的银行账户

  • 金额 6'000.00相当于贷款总金额的10%

  • 总金额 相同的金额

• 记账凭证号：202
  用于摊销的家具。

• 记账凭证号：203
  用于调整库存。

• 这是非重复性的，因为评估应基于库存的资产价值。

自定义

使用创建新的自定义命令为打印输出生成新的合成，包括已在预算中设置的按组生成的打印参数。

您可以根据需要预设打印配置。
如果您了解合成的功能，则可以将其与其它命令一起使用，并创建适合自己目的的打印。

账户表中的报告

在账户标签中，查看预算列以浏览更新的预算金额。

第一年的财务和流动性计划

使用命令

• 报表 → 第一年季度预算，可以看到第一年的演变。

自定义已被设置成可视化。

• 按期间细分 → 季度

这两个打印的报表帮助您分析：

• 当前财政年度的经济预测 (费用和收入) 及预算。
• 银行往来账户中流动性的详细演变。

修改或创建一个新的自定义按月细分。

按月

四年的财务和流动性计划

使用命令

• 报表→四年预算

将显示以下内容的预定义组合：

• 从2022年1月1日到2025年12月31日期间
  在此报告中，您也可以指定与会计期间不同的时期。程序会在指定期间内自动核算金额。
• 每年细分。

账户明细

打开预算表后，单击银行单元格，将显示账户明细中包含的所有预算发生业务。

The possibility to enter formulas is available in Banana Accounting Plus only with the Advanced plan. Update now!

此模板中的示例，展示如何使用预算表中的公式选项卡，以及数量和单位价格列。

有关如何使用预算表及其列的说明，请参阅预算及商业计划页面。

请记住，计算是按时间顺序进行的，而不是根据预算登记输入的顺序进行的。

数量和单价列的使用

在公式界面中，您可以看到数量和单位/价格列。

• 记账凭证号 10：在一个月内以价格/单位的价格出售的咖啡数量（数量列）和咖啡销售总收入（总金额列）。
• 数量和价格/单位列的值也可以输入负数，但是金额会自动转化成正数。

JavaScript语言公式

在公式列，您可以输入JavaScript语言表示的计算。

• 如果公式的结果是数字，它会在相应列中显示为金额。
• 记账凭证号21和22：可以指定数字或数学表达式。
• 记账凭证号40和41：“//”表示已输入注释。
• 记账凭证号42：在 /* e */ 之间输入的文本被视为注释，而不是公式的一部分。

公式错误

当输入数据发生错误时：

• 包含错误的行以红色突出显示。
• 错误消息显示在信息窗口中。

为了避免弹出的错误提示窗口有持续的声音信号，错误已在示例模板中被视为注释（它们以 "//"开头）。

分号分隔符 ";"

JavaScript使用 ";"来终止命令的每一行。您可以将数学表达式连接成一行。返回值将是最后一个表达式的结果。

逗号分隔符 ","

在JavaScript中，逗号用作函数不同表达式之间的分隔符。结果值将是最后一个表达式的结果。
不要把逗号用作小数点的分隔符，因为在公式中它会被视为表达式的分隔符，因此数值将被切断。

句号分隔符 "."

JavaScript使用句号 "." 作为小数点的分隔符。无论操作系统首选项中的小数点设置是什么，都要始终使用句号。

简单数字计算

您可以在公式列中使用简单的数字组合数学计算。

文本和变量

• 文本在引号之间，作为引号。
• 变量是提及的已分配值的元素。
  • 变量名称必须以字母或下划线开头。
  • 首先，必须通过分配“变量名称=100”来定义变量。

例如：

• 记账凭证号70
  引号之间的"Banana" 是一个文本。
• 记账凭证号101
  为该变量分配了一个值100。
• 记账凭证号102
  将使用金额变量的内容。
• 记账凭证号103
  将使用金额变量的内容，增量为10。
• 记账凭证号Doc
  金额变量的内容以10的增量分配给金额变量。金额变量等于110。
• 记账凭证号105
  该公式将按月重复计算"重复 = M"。
  • 第一次110+10 = 120
  • 第二次120 + 10 = 130，以此类推。
• 记账凭证号106
  如果未输入注释，则会显示一条错误信息，表明尚未定义金额1。
• 记账凭证号110
  名称 "Banana" 已经分配给文本变量。

控制 if .. then .. else 流

您可以使用JavaScript的所有条件表达式。主题很广泛，建议您参考 有关JavaScript语言文档。

在这里，我们只想指出在JavaScript中：

• 等号 "=" 用于为变量 "a=10" 的分配值
• 相反，为了比较，使用两个连续的等号 "==" 。如果 (10==10) {1};

• 记账凭证号200-203
  如果单词 "if" 之后的括号中给出的条件为真 "(10==10)", 则金额列将显示大括号 "{1}" 中的下一个表达式的结果。
  如果条件为假，则 "(10==9)" 为零。

属性和功能

可以使用预定义的JavaScript函数，例如，数学模型 .round （请参阅记账凭证号220-222示例）。

要调用一个函数，请在函数名称后面加上括号内的函数参数。

• 记账凭证号220
  数学模型中的 .min (10, 30, 2) 将返回逗号之间指定值的最小值。

当前行的"行目标"

行目标是Banana.Document.Row类型，它引用当前行。

通过价值函数指定列名，将返回改特定列的内容。

预定义的借记和贷记功能

公式仅允许使用正值。

• 如果是正数，借记功能将返回作为参数输入的值。
• 如果输入的值是负数，贷记功能函数将返回的值反转。

整个期间的会计功能

在没有指示定义期限的情况下，使用特定的预算功能将返回相对于当前状况的值。 
请注意并记住，行中的数据是按顺序处理的，因此该行将没有后续值。

在定义期间使用会计功能

在定义的期间内使用会计功能。

当前期间的budgetBalance函数将始终与整个期间的函数相同，因为budgetBalance函数将返回该期间末的余额，并且处理的最后一行也是当前期间的最后一行。
相反，budgetOpening和budgetTotal函数会将初始日期考虑在内，因此有必要对其进行指示。

利息计算功能

budgetInterest函数以实际天数（365/365）为基础，根据指示的帐户在输入日期计算利息。在计算当月的利息时，必须将月末表示为日期。

• 记账凭证号500
  第二个参数代表利率，5表示5％，如果需要支付借方利息，则会在相应的日期进行计算。
• 记账凭证号520
  如果有应付利息，会在相应的日期进行计算。这将在银行账户显示为负值。

计算所得税的功能

• 记账凭证号600
  对于所得税的金额在损益表的最后一组（在这种情况下，02）中的 "budgetTotal" 期间计算出的移动。
  贷记 (budgetTotal("Gr=02","YC"))*0.10
  • 您可以在当前年度的预算总计中获得组移动
    budgetTotal("Gr=02","YC")
  • 贷记功能 () 函数仅在其值为负为返回该值并将其转换为正。
    贷记 (budgetTotal("Gr=02","YC"))
  • 结果乘以 0.10 (百分比 10%)
  • 在借方账户中，必须指出损益表中的税收账户。
  • 在贷方账户中，必须指出银行账户或国库贷方账户。

用户定义功能

在文档表中，添加了一个“ _budget.js”文件，您可以在其中定义公式列中调用的Javascript函数。

以累进税率计算所得税

• 记账凭证号610
  利润首先被计算并分配给变量。
• 记账凭证号611
  利润被传递到calcTaxes（）函数，该函数根据金额应用税率并返回要支付的税额。

其他用户定义的功能

• 记账凭证号620
  调用了test()函数，该函数也在budget_js文档中定义，该文档仅返回一个值。

使用变量进行下一步计算

变量对于存储下次计算的值非常有用。

• 记账凭证号700-704
  销售指数
  • 记账凭证号700
    索引固定为1（100％）
    这里不使用借方账户和贷方帐户，因为该行仅用于定义价格指数。
  • 记账凭证号701
    成本单价变量用于购置成本的计算（0.2=20%）
  • 记账凭证号702
    销售额是价格指数值的1000倍。
  • 记账凭证号704
    自3月1日起，该指数将增加
• 记账凭证号720-722
  每月的销售数字分配给月份功能，然后计算销售佣金。

JRepeatNumber列

当行中包含重复时，将会将重复代码作为JrepeatNumber插入公式单元格中。

• 第一个重复值为0
• 第二个重复值是1，依此类推

当重复不允许您覆盖预定义的变量时，请使用JRepeatNumber。
通过使用JrepeatNumber作为对象的参数，可以注册序列并在以后的阶段调用它。

该示例说明，如何在复式记账含外币功能中使用公式。

要使用这些功能，需要使用Banana财务会计软件8.0.5以上版本。

在以前的版本中，某些功能不可用，并且会显示错误消息。

请参阅以下页面以获取更多信息：

• 预算表中有关公式的使用文档
• 例如：
  • 家庭预算和家庭账户|收益&费用
  • 完整示例教程 初创公司的预算和财务计划|复式记账
  • 完整示例教程 预算及财务计划带公式|复式记账

以基准货币计算的金额

该公式先以帐户的第一货币来计算金额，然后以基准货币计算相对价值。

汇率及历史汇率

• 记账凭证号10和12
  如果汇率列中指示了汇率，程序将使用此行中指示的汇率来计算基准货币（在该示例中为EUR）的金额。

• 记账凭证号11和13
  如果没有指示汇率，程序则会执行汇率表中汇率进行计算，并在使用重复功能的情况下进行后续操作。

• 如果在汇率表中定义了历史汇率，则可通过添加日期，程序将执行相对于该日期或与上一个日期最近的汇率。

使用基准货币公式

预算表中显示的所有公式都可以在公式列中使用。

以下示例展示了根据公式计算出的基准货币（EUR）的价值。

• 记账凭证号21
  销售价值根据公式欧元的价值相乘。相应列中的汇率将被忽略。

• 记账凭证号22
  如前面的示例，对于货币金额，是公式计算的结果。

• 记账凭证号23
  在 "_budget.js" 文档中，我们定义了一个汇率函数，该函数根据行中的内容计算价值。
  利用这些功能，可以创建模拟汇率。

汇率功能示例

美元汇率是按月确定的。

稳定汇率改为使用英镑。

该函数的结果为AmountCurrency的数量乘以汇率。

function cambio() {

    var importo = row.value("AmountCurrency");
    var cambio = 1;
    var moneta = row.value("ExchangeCurrency");
    var data = Banana.Converter.toDate(row.value("JDate"));
    var mese = data.getMonth() + 1;
    if (moneta == "USD") {
      cambio = 0.95;
      if (mese == 1)
        cambio = 0.96;
      else if (mese == 2)
        cambio = 0.97;
    }
    if (moneta == "GBP") {
      cambio = 1.30;
    }
    return importo * cambio;
  }
  

汇率差额计算公式

有关计算汇率差额的更多信息，请参考有关多币种发生业务和创建汇率差页面。

• 货币始终是基准货币。

• 不能使用帐户的货币输入金额。

• 汇率留为空白，即使输入值也将被忽略。

• budgetExchangeDifference函数计算一个帐户的汇率差额，该值表示未实现的汇兑损益。

  • 如果该函数是汇兑损失，则函数返回正值；如果是汇兑利润，则返回负数（贷方）。
    因此，必须创建两个账户，一个用于汇兑收益，一个用于汇兑损失。

  • 返回的金额是基准货币的必要重估，以确保基本货币帐户的余额等于货币帐户的余额，并以用于计算汇兑差额的汇率转换。

• budgetExchangeDifferences函数的第一个“ CUSD”参数是您要为其计算汇兑差额的外币帐户。

• 第二个参数是要被应用的汇率。

  • 如果没有显示汇率，则使用与指定日期有关的历史汇率。
  • 如果存在“current”，则使用汇率表中没有日期的汇率。
  • 您可以指定汇率，小数点分隔符必须是 "."符号。

  
  credit(budgetExchangeDifference("CUSD"))
  credit(budgetExchangeDifference("CUSD", "current"))
  credit(budgetExchangeDifference("CUSD", "0.95"))
  

What is exactly the financial statement analysis?

Financial statement analysis is an accounting tool that provides an assessment of a company's economic, financial and asset condition. It is based on the financial statements and reports the data. It contains the profits and losses of a company and therefore serves to derive the general performance of the company.

Why is this activity very important for your SME ?

Until recently there were few SMEs that often used a financial statement analysis as larger companies could use it.

Today, times have changed. Reading the numbers well can make a difference within the strategy and management of an enterprise. Understanding which products it is worth investing in and which jobs can be neglected determines the difference between the growth or decline of a company.

This activity can be a source of interest for various subjects, external or internal to the company. Entities or external individuals can analyse their solvency profile (current or potential lenders), capacity to provide an adequate return on capital (for those who want to buy shares for example) or even just obtain information on the company's situation with respect to competition in the sector.

Through the comparative balance sheet analysis of the various elements available, it is possible to arrive at the following formulation of a "judgement" on the health of the company in all its dimensions:

• Economic
• Asset
• Financial

How it works

The financial statement analysis is based on two fundamental documents for a company:

• The Balance sheet
• The Profit and loss statement

In order to perform a correct analysis, it is always necessary to start from the reclassification of the accounts, which includes 3 phases in particular.

1. Group the account items into groups
2. Order such groups
3. Bringing out intermediate results

The reclassification allows for a slightly cleaner first view of the company's situation and is already useful information can be obtained from it.

Analysis by Indexes

Once the intermediate results have been obtained, it is possible to proceed with the calculation of the indices useful for the analysis. The financial statements analysis by means of indexes is a very powerful tool that allows you to use indicators capable of providing a very concise assessment of one's own situation.

How should the data be interpreted?

Better results in terms of interpretation and evaluation are therefore achieved by analysing a series of balance sheets and studying the trend over time of the significant balance sheet ratios, so as to understand in which management is moving the company (dynamic financial statements analysis).

How do I evaluate them?

• Temporal evolution
• Comparison with average values of the sector
• Comparison with "normal" values i.e. with the benchmark
• Comparison with objectives

Response to results

This is the last activity of the analysis cycle, where the "relay" passes into the hands of those who deal with the Management of the Company, with data that speak clearly, the Manager will have to plan how to proceed using the right Project Management techniques.

The report contain errors?

If you notice incorrect data within the report or find that for some reason the calculated amounts do not match, please follow the steps below:

• Check that the data in your accounts are correct.
• Check that you have set up the groups correctly in the settings dialog.

If the errors persist, contact us via our feedback form and send us an example accounting file (*.ac2), even with little data, but allowing us to reproduce the possible problem and correct it.

Multi-language

The extension is available in the following languages:

• English
• Italian
• French (translation currently not complete)
• German (translation currently not complete)

And will adapt according to the language in which the application is set up. For all other languages, the standard version in English will be displayed.

Save your analysis 

You can save the report in the following formats:

• Html
• Pdf
• Excel
• Latex

Dialog is accesible:

• By going to the Extensions menu→Cash Flow Statements and financial Ratios →Financial Reports.
• By going to the Extensions menu→Cash Flow Statements and financial Ratios →Settings.

Set up the groups

The first and most important step is to enter the groups or accounts number you are using in your account table.
Once you enter the groups the report and calculations are all done automatically, except for some specific transactions for the Cash Flow Statement.

• Groups must be entered manually
• Groups must be separated by a semi-colon ';'
• Both groups and accounts can be entered
• It is important to make sure that you include elements that exist in your chart of accounts, if are entered groups or accounts that do not exist in your chart of accounts, a message will be displayed on the row of the grouping concerned, returning those elements for which a match was not found in the chart of accounts. Once corrected, you only need to run the dialogue again and the message will disappear.
• By default, the groups within the dialogue refer to the Swiss SME chart of accounts, and it is possible to return to the base scenario by clicking the Restore Defaults button. Beware, however, that in this way the customisations made will be lost, and will be replaced with the default values. 

All the necessary elements must be inserted within the different groupings defined in the dialogue (Liquidity, Fixed Asset,Owned base capital,...).

Assets

They show the total employment of a company, so the investments to which the company has allocated
the means found in carrying out its activity.

•  Liquidity: Must include groups or accounts that define liquidity in the company, such as cash or bank
• Credits: Must include groups or accounts within which are recorded all the operations
  concerning money due to buyers who didn’t paid yet for their purchases
•  Stocks: Must include groups or accounts with all goods for resale in the ordinary course of business.
• Fixed assets: Must include groups or accounts containing fixed assets elements, as:
  •  Buildings
  • Computer equipment
  • Computer software
  • Furniture and fixtures
  • Intangible assets
  • Land
  • Leasehold improvements
  • Machinery
  • Vehicles

Liabilities and Equity

Shows where company's resources come from. In general, the funds at the company's disposal are
classified in a way to distinguish between own funds (which flow into equity) and those from third parties.

• Short-term debt capital: Must include groups or accounts representing the company commitments that must be fulfilled, without any particular cancellation, in the current year.
• Long term debt capital: Must include groups or accounts containing that kind of capital that the company can have at its disposal for several years, on a fixed basis, and that can usually only be withdrawn within a set time limit.
• Own Base capital: Must include groups or accounts those group referring to the company's own capital.
• Reserves and Profits: Must include groups or accounts within which are recorded the amounts to be paid to reserves or designated as profits.

Revenues

Indicates what is produced by the company during a financial year. Whether it is an increase in the value of products or semi-finished products in the course of production or services in progress, revenue from the sale of products or services or the increase in the value of fixed assets thanks to own resources, all these heterogeneous factors add up.

• Sales turnover: Must include groups or accounts within which is recorded what is produced by the company during a financial year. Whether it is an increase in the value of products or semi-finished products in the course of production or services in progress.

Costs

• Costs of Merchandise and services: Must include those groups or accounts in which all costs relating to goods and services consumed during the annual financial year are recorded.
• Personnel Costs: Must include all those accounts referring to a cost due to personnel, such as:
  • Salaries
  • Social charges
  • Severance Pay
  • Pension and similar treatment
  • Other costs
• Different Costs: Must include all other groups or accounts relating to costs during the operating period.
• Interests: Must include groups or accounts containing the costs of financing sources, such as bank interest payable or interest on loans.
• Depreciation and Adjustments: Must include groups or accounts where are registered possible revaluations and write-downs of equity investments, as well as of financial fixed assets and securities included in current assets that are not equity investments.
• Final Result: The group containing the difference between the costs and the revenues at the end of the year.

Average Number of employees

This information is useful for calculating efficiency ratios, enter the average number of employees in the company and find out information such as the average company revenue per employee.

Printing Preferences

To make the Analysis as close as possible to your needs you can set some preferences, and choose about the details of printing and analysis

Printing Details

• Page header: Include the header in the report, the header is composed with the information retrieved from the properties of the file.
• Logo: Choose whether to include your company logo in the report. for information on how to set up a logo visit this Logo set up page.
• Background color of headers: Choose the colors for the table headings
• Text color of headers: Choose the color for the texts in the table headings
• Report Without colors: Check the box for no colours in the report.

Analysis Details

• Number of previous years: Set the number of previous accounts (years) to be included in the analysis, which will be added to the current year and the Budget (if present and included).If you don't know how to set the previous year to a file, go to “File→File and Accounting Properties→Options Tab.
• Number of decimals: Choose how many numbers after the decimal point you want for the digits in the report, if you don't want to have decimals you only need to insert a zero 0.
• Include Budget: If you are using the Budget table for your financial planning, you have the possibility to include it in the analysis.
• Include Budget to date column: Include the columns showing the values of the budget up to that day, compare the values with those of the year-to-date.
• Include Current year projection column: You can include the projection for the current year. The programme uses the values in the budget table to return what could be the values at the end of the year.
• Current Date: Insert the current date. If no date is entered, the date of the day is taken automatically
• Include DuPont Analysis: Choose whether to include the Dupont Analysis
• Include Control Sums: Choose whether to include the table with the control sums, useful to inform in case of errors on the totals (assets/liabilities, operating result).
• Show the formulas column: Choose whether to show the column with the calculation formulas.
• Show the acronym column: Decide whether or not to show the acronym column, which is useful for identifying the elements used for formulas.

The columns of acronyms and formulas are complementary, that's beacuse the acronym column is useful to uderstand how the formulas are composed. if you dont need these columns, just uncheck the checkbox.

Set the benchmarks

Benchmarking is a method of assessing an organisation's competences based on comparison with the "best
in class", whatever sector it belongs to. So the Benchmark is a key performance indicator on the basis of
which a company assesses its performance with regarding to products, services and business processes.

You can customise these values depending on your company:

• Sector  
• Size
• Targets

These values are only representative, which means that the figures you enter are not used in the analysis but are shown as they are. In the report, they are displayed in the Benchmark column, in the indexes tables, so that you can quickly assess the situation.

It's also possible to call the dialog from the opened report and change the parameters. The values of the
analysis will be updated automatically. 

Cash Flow is an analytical tool that helps to visualise the positive and negative changes in liquidity as a result of management, with reference to a given period of time: it is in fact the reconstruction of monetary flows, then the difference between all the monetary income and expenditure of a company.

Cash Flow analysis is not subject to accounting rules and many investors use the data to assess the strength of the company.

Essentially, if the Cash Flow is positive, it shows the financial availability for the company within the reporting period, whereas if the cash flow is negative, it means that more resources have been absorbed than have been received.

Special Cash Flow transactions

The first step to obtain the Cash flow Statement i its to setup the account groups in the settings dialog, Most value needed for preparing the Cash Flow Statement can be calculated based on the changes of the standard account classification. Identifying Disinvestments, Revaluations, transactions and other specific movements effecting the cash flow, would require a restructuring of the account plan. We have therefore opted  to identify these values, by adding a special code to the description of a transaction.

It is important that these transactions are made using the recommended account type or group, because the program searches for cashflow amounts in certain groups, so if an entry is made using another account type, there could be an error as the amount may not be found.

If we talk about entering a fixed asset account, the account must belong to one of the groups entered in the fixed assets section of the dialogue. For example, if I disinvest by selling a vehicle and I use the standard chart of accounts for SMEs, I can use the account Vehicles '1530', which is part of the group 150, which in the dialogue is entered under the section 'Tangible Assets' in the fixed assets.

• Disinvestments (#disinvest)
  • A disinvestment simply represents the sale of a fixed asset such as a vehicle or machinery. When recording a disinvestment.
    • Debit Column: Insert the account where you will collect the money from the sale, such as the post or the bank.
    • Credit Column: Insert a fixed asset account that relates to the item sold.
  • Knowing the amount of disinvestments, the program is able to calculate in detail the real amount of investments that have been made during the year. For an SME, the number of disinvestments during the accounting period usually remains quite small, whereas investment activities are much more frequent operations, which is why it is very important to find the real amount net of all other movements.
• Revaluations of fixed assets (#revaluations)
  • Revaluation of a fixed asset is the accounting process of increasing  the carrying value of a company's fixed asset or group of fixed assets to account for any major changes in their fair market value.
    • Debit Column: Enter the account of the fixed asset item you are revaluing to increase its value.
    • Credit Colum: Enter an income account, if you don't have a particular one you can enter it as extraordinary income.
• Devaluations of fixed assets (#devaluations)
  • It works in the same way as a revaluation, but instead of increasing the value of the fixed asset it decreases it, which means that the accounting entry is also reversed, i.e. the income becomes a cost.
    • Debit Column: Enter a cost account, if you don't have a particular one you can enter it as extraordinary cost.
    • Credit Colum: Enter the account of the fixed asset item you are revaluing to increase its value.
• Dividends (#dividends)
  • Dividends are fees paid to shareholders and usually depend on the profit made. The payment of a dividend must be recorded in a specific liability account, and should appear under short-term liabilities.
    • Debit Column: Enter the reported balance sheet Profit / Loss carried forward account.
    • Credit Colum: Enter the specific account for dividends.

Cashflow Statement

Cash flow is divided into three main components:

• Operating cash flow which originates from the core business operations of a company.
• Cash flow for the company, which is the cash flow available to all investors in the company.
• Cash flow available to shareholders, which only considers the cash flows that are due to the shareholders, resulting from the net of all payments made and received, including from debt holders.

Adding up all the totals you find the amount that corresponds to the change in liquidity for the period, which in turn when added to the value of the liquidity at the opening of the period should give you the current liquidity balance.

If the results do not match, an error message is displayed.

Acronym column

In the acronym column of the cashflow, the reference to the account taken into account in the calculation is entered, or in the case of special entries, the prefix of the entry, so that it is easy to see which item of the balance sheet or income statement a certain movement relates to.

Cash Flow verification

This table shows any differences between the change in cash flow calculated in the cashflow and the actual cash flow in the accounts, which in an optimal situation should match. If there is a difference in one of the years of analysis the amount in question is printed in red on a line below.

Usually, when an error occurs, the first thing to do is to check whether the amounts in the balance sheet and profit and loss statement are correct or whether there are differences between the assets and liabilities, for checking them, control sums are very useful because they immediately show whether there is a difference.

if you realise there is some error but you dont know exactly where, you can check the amounts by comparing the ones in the report with those in the chart of accounts. 

The differences are generally due to an error when entering groups in the settings dialog, which can occur in two ways:

• One or more groups were not included
• One or more groups were entered under the wrong heading

In case the balance and profit and loss amounts are correct but the cashflow displays an error, is probably due to the fact that a group has been inserted in the wrong place.

Retained Earnings Statement

This table shows the movements made with the annual profit achieved. Starting from the reported annual profit it adds the profit for the period and adjusts the value by taking into account the payment of dividends and the creation or dissolution of reserves. The last two rows show the total undistributed profit, and the undistributed profit realised in the current year.

This information is somewhat supportive of Cash Flow but since earnings management does not directly affect cash, it is presented in a separate statement.

Record Transactions

It is useful to first record the transfer of the profit for the year from the profit and loss account to the profit shown in the balance sheet as shown in the example image.

In order to record the payment/discharge of reserves and the payment of dividends, it is sufficient to use the specific account of one of the above items and to decrease or increase the profit account shown in the balance sheet. The remaining amount (not allocated to reserves or dividends) then increases the retained earnings.

Cash Flow Ratios

In addition to the ratios already present, those ratios are added just below the Cashflow table and in the Charts

• Cashflow margin: Measures the amount of revenue a firm can convert into operating cash flow. When a firm is thriving, operating cash flow should grow alongside revenue. While profit margins measure a firm's pricing power; a declining cash flow margin also measures the health of customer and supplier relationships.
• Asset Efficiency Ratio: This is a basic ratio to show you how well the company uses its assets to generate cash flow. It’s best used to view the historical trend as well as to compare with competitors.
• Cashflow to current Liabilties: This ratio gives you an idea about the company’s debt management practices.It’s also a better indicator of the company’s ability to pay current liabilities than the current ratio or quick ratio
• Cashflow to Liabilities: Measures the amount of operating cash flow a firm generates on each dollar of total liabilities. Businesses that can't produce operating cash flow to pay off all their liabilities cannot continue to operate indefinitely, making this ratio an important indicator of liquidity as well as solvency
• Cashflow to Investments: Measures the amount a company outlays for capital assets for each dollar of cash dollar it generates from those investments.

Why Is Cash Flow Analysis Important?

Performing cash flow calculations in combination with constant monitoring of the company's cash flows is the winning formula for effective treasury management, and is useful for making the best use of available cash.

Thanks to the ability to generate cash flow and the financial solvency of the company, you gain confidence from banks and suppliers, as it symbolises a certain control over your business: the calculation of cash flow is in fact a way to detect the actual availability of the company, giving the possibility to face unexpected events or to plan consistently the future of projects.

For more information on Cashflow Analysis, please refer to the following page.

Generate the Report by going to the Extensions menu→Cash Flow Statements and financial Ratios →Financial Reports.

The Report contains all the analysis data processed by the extension:

• Reclassified balance sheet 
• Reclassified Profit and Loss Statement
• Control Sums table

Reclassified Balance Sheet

The reclassification of accounts allows for the display of a series of values, results and intermediate margins that contain more information than the traditional structure.

• Current Assets:  All the assets of a company that are expected to be sold or used as a result of standard business operations over the next year.
• Fixed Assets:  Items, such as property or equipment, a company plans to use over the long-term to help generate income.
• Total Assets: The sum of current assets and fixed assets.
• Debt Capital: Is the capital that a business raises by taking out a loan. It is a loan made to a company, typically as growth capital, and is normally repaid at some future date.
• Own Capital: It is the capital owned by the company.
• Total Liabilites and equity: The sum of Debt Capital and Own Capital.

Reclassified Profit and Loss Statement

• Added value: The difference between operating costs and operating revenues incurred for resources outside the company, expresses the company's ability to create wealth and then remunerate the various production factors and stakeholders.
• MOL /EBITDA: "Earning Before Interests, Taxes, Depreciation and amortization" is obtained by subtracting from production revenues the costs of production (including internal costs such as personnel costs), without considering provisions and depreciation. As it does not contain economic items without monetary movement, its value assumes very important information for financial investors.
• EBIT :"Earning Before interests and Taxes", helps to understand whether the company is also able to cover the financial charges arising from its financial commitments.

Control Sums

Resumes the totals of the reclassified accounts (Assets, Liabilities and Equity , Annual Result). Checks that the sums calculated in the analysis match the totals in the accounting sheets and that Assets and Labilities and equity match.

• Accounting Total column: Represents the actual total in the accounts.
• Calculated Total column: Represents the total calculated by the program based on the groups entered.
• Difference column: Represents the difference found between the total in the accounts and the calculated total for each year.  The value equal to 0, otherwise will be displayed an error message, which means that there may have been an error in entering the accounts/groups .In this case it is useful to check in the dialogue that you have entered the groups correctly.

Generate the Report by going to the Extensions menu→Cash Flow Statements and financial Ratios →Financial Reports.

The balance sheet ratios are formulas calculated on financial, economic and asset values. These ratios are derived from the income statement and balance sheet data. Balance sheet indices are important analysis tools that provide essential indications for the entrepreneur's activity. 

It is widely used by all professionals who are interested in assessing the soundness of a company for their work.
In fact, banks use the balance sheet indexes to evaluate company loan applications.

the indexes are divided into four main types

• Liquidity ratios:
• Financing ratios
• Profitability ratios
• Efficiency ratios

Liquidity ratios

An important class of financial metrics used to determine a debtor's ability to pay off current debt obligations without raising external capital. Liquidity ratios measure a company's ability to pay debt obligations and its margin of safety through the calculation of metrics.

• Cash ratio: Indicates the extent to which the company is able to repay its debts at the end of the term.
• Quick ratio: Indicates the extent to which the company is able to pay its debts when due.
• Current ratio: Indicates the extent to which the company is able to pay its short-term debts without touching fixed assets.
• Net Current Asset: Indicates the part of the current assets free of short-term commitments, which can therefore be used in the activity.

Financing ratios

They look at how much capital comes in the form of debt (loans) or assesses the ability of a company to meet its financial obligations.

• Degree of Circulating Assets: It allows us to understand whether there is a balance within the company's assets, a judgement can only be made if we have the average data for the same line of business.
• Percentage Fixed Assets: It is complementary to the previous one.
• Debt ratio: Indicates the extent to which the company has had to resort to external financing, the judgement depends very much on the branch of activity.
• Equity ratio: Is complementary to the previous one, equity ratio has the advantage of being less expensive.
• Self-Financing ratio: Indicates the extent to which the company has been able to accumulate undistributed profits. 
• Fixed Asset coverage: The fixed assets must absolutely be financed from equity or possibly from long term capital, otherwise major repayment problems could occur.

Profitability ratios

Are useful to assess a business's ability to generate earnings relative to its revenue, operating costs, balance sheet assets, or shareholders' equity over time, using data from a specific point in time. 

• Return on equity (ROE): By comparing the percentage obtained with the rates commonly applied for other investments, it is possible to understand whether the equity invested by the company gives a sufficient return or not.
• Return on investment (ROI): Identifies the return on invested capital. Basically it serves to understand how much the invested capital returns in terms of income.
• Gross Operating Margin (MOL) :Is a value that measures the profitability of a company. In other words, it measures the ability to make profit margins: Indicates the company's return on sales made.
• EBIT margin: Is the ratio of EBIT to turnover of a company. This ratio provides information on its profitability and helps to compare different companies and sectors.
• Profit margin: It represents what percentage of sales has turned into profits.

Efficiency ratios

Express the degree of efficiency of the company's factors of production, those chosen by us give us an indication of the relationship between the number of employees and the various margins of the profit and loss account. Efficiency indicators are related to profitability indicators, as higher productivity generates an improvement in profitability indicators.

• Revenue per Employee: An increase indicates greater efficiency of the company and a lowering of the break even point. Its increase is certainly an indicator of the good health of the company itself.
• Added Value per Employee: Gives evidence of efficiency in terms of cost reduction (e.g. economies of scale). If the revenue per capita index remains stable and the value added per capita index increases, this is evidence of cost efficiency.
• Personnel Cost per Employee: Highlights the trend in average personnel costs.

Within the tables and also visible the calculation formula of each index.

Dupont Analysis

The Dupont model is a technique that can be used to analyse the profitability of a company using
traditional performance management tools. To enable this, the model integrates the elements of the Profit
and Loss Account and Balance Sheet.

Altman index Z-Score

The Z-Score is an index of the discriminating analysis used to determine the probability of bankruptcy of a
company within 2 years using statistical techniques.

It’s possible to access to the charts by going to the Extensions menu→Cash Flow Statements and financial Ratios →Financial Charts.

Charts allow you to read the same information as you can find in the report but in a clearer and more
intuitive way. Once the dialogue is open, you can move between the various elements thanks to a drop-down menu.

Ratios charts 

1. Financing ratios evolution
2. Liquidity ratios evolution
3. Profitability ratios evolution
4. Efficiency ratios evolution
5. Cashflow ratios evolution

These charts represent the evolution of the indexes over time. For each type of index there is a bar chart,
within which there is a section that represents the evolution over time of each index for each year included
in the analysis. 

Reclassified Elements charts

1. Reclassified asset variation
2. Reclassified liabilities and equity variation

These charts show the time evolution of the reclassified assets, and reclassified liabilities, using stacked
chart. It is possible to see how and in what quantity the groups make up the total of assets and liabilities (in
percentage %)

Reclassified profit and loss variation

Shows by using histogram the value of the intermediate totals (EBIT,EBIT-DA,..) of the reclassified profit and loss account ,and their evolution over the time.

Investments Manager is a comprehensive solution designed to help you efficiently manage bonds, shares, funds, and other securities within Banana Financial Accounting. It provides the tools needed to track your investments with precision while ensuring compliance with accounting standards.

This introduction not only presents the features of Investments Manager Solution but also helps you understand how securities accounting works. Whether you're an investor, accountant, or auditor, this guide will provide valuable insights into the financial and accounting aspects of investment management.

After reading this page, you will be able to manage your investments effectively, prepare accurate financial statements, and facilitate auditing with confidence.

Purpose of an Investment Accounting

Online investment platforms provided by your bank or broker are designed to help you follow the market, compare assets, and make informed buy or sell decisions. However, they do not give you full control over your investments from an accounting perspective.

The purpose of Investments Manager is to provide a comprehensive financial overview of your investments. It allows you to maintain an inventory of all your securities, track quantities and historical changes, and seamlessly integrate investment values, purchases, sales, and market fluctuations into your accounting records. Additionally, it ensures that revenues such as interest and dividends and costs like expenses and commissions are accurately reflected within your Balance Sheet and Income & Expense accounting.

Beyond financial tracking, Investment Accounting helps you optimize the fiscal impact of your investments, ensuring that tax-related aspects such as capital gains, withholding taxes, and deductions are properly accounted for. It also supports compliance and auditing, providing structured and transparent records that facilitate regulatory reporting and financial reviews.

Investments Manager Goals and Future Developments

Over the years, we have refined the Investments Manager solution based on feedback from Banana Accounting users who needed an efficient way to manage securities. Our goal aligns with their requests: to provide a straightforward solution for managing investments directly within financial accounting software. Typically, such integration is offered only by specialized financial-sector tools. Our focus is to keep the solution simple while delivering essential functionalities that give you control over your investments and streamline compliance. Rather than replicating the complexity of specialized platforms, we prioritize ease of use and core investment management features.

Many customers are already using the Investment Manager. Based on the valuable feedback we have received, we have identified several improvements for the solution. As it continues to evolve, we will finalize the documentation once the new enhancements are implemented.

We highly value your feedback and suggestions, as they help us improve the solution further. Kindly use the form at the bottom of this page to share your requests or any other input with us.

Learning Tool for Finance Students

In line with our company’s mission, we aim to provide a solution that enhances financial literacy. By integrating investment management directly into Banana Accounting, students in Finance, Accounting, and Auditing can engage with more complex topics and gain hands-on experience. This approach allows them to experiment with real-world scenarios, understanding how different operations impact the Balance Sheet, Income Statement, and overall financial performance.

Differentiating Investments from Bank Deposits & Cryptocurrency Holdings

From an accounting perspective, it is crucial to distinguish between bank deposits or cryptocurrency holdings and investments (securities) based on how they are recorded and valued.

Bank Deposits & Cryptocurrency Holdings – Tracked with an Accounting Balance

• Bank deposits and cryptocurrency holdings are monetary assets recorded as part of a company’s or individual’s cash or financial reserves.
• These holdings are easily tracked using a standard accounting balance, as they have a single value expressed in the account’s currency.
• If held in foreign currency or cryptocurrency, their value is adjusted using the exchange rate at the reporting date.
• Example: A bank account with $10,000 is recorded as a cash asset, converted into the base currency if needed (e.g., €9,090 at an exchange rate of 1.10).

Investments (Securities) – Require an Inventory-Like System

• Investments such as stocks, bonds, and mutual funds share similarities with inventory management, as they involve:
  • A quantity (e.g., number of shares or bond nominal value).
  • A unit price (e.g., market price per share or bond percentage value).
  • An exchange rate, if denominated in a foreign currency.
• Unlike bank holdings, investments cannot be tracked using a simple accounting balance because their value changes not just due to exchange rates but also due to market price fluctuations and transactions (buying, selling, reinvesting).
• Proper Investment Accounting ensures that each transaction and value change is accurately recorded, much like how an inventory system tracks stock levels and price variations over time.

Why Investment Accounting Matters

Because investments behave more like an inventory of financial instruments, traditional accounting methods used for bank balances are not sufficient to track them accurately. Instead, a dedicated investment accounting system is required to properly manage:

• Purchases & Sales – Tracking quantities and cost basis.
• Market Value Changes – Adjusting for price fluctuations.
• Revenues & Expenses – Including dividends, interest, and commissions.
• Exchange Rate Effects – Converting values in foreign currencies.

By structuring investment records similarly to inventory management, Investment Accounting ensures full control and accurate reporting of financial assets.

The Investment Accounting Elements

The Investments Accounting is composed from this elements:

• Accounting period.
• Information regarding the investment.
  Including Identifying information.
• Investment Classification by Measurement Type.
• The Quantity element.
• Price and evaluation methods.
• Investment account.
  The connection between the financial accounting and the Investments Inventory System.
• Book Value and Book Price.
• Realized Profit and Loss
• Unrealized Profit and Loss
• Investments Revenues and Costs.
• Impact of exchange rates
• Double Entry Investments Transactions.
• Investments and account reconciliation.
• Investments (Items) card.

Accounting period

Financial accounting is always relative to a specific period. In the accounting you specify the start and end date:

• The balance sheet is prepared for a specific date (instant).
  • The Balance at the begin of the period (opening balance).
  • The current or end of period Balance.
• The Profit & Loss is prepared for a period (duration).
  • The revenues, costs, gain and loss, and the tax are always referred to a period. 

Inventory systems have not a period concept. They record buy and sell and continue over the time. 

There is a conceptual difference in the temporal logic of the Financial Accounting and an Inventory system and a Portfolio management systems. 

• Portfolio management systems
  • Only track events that affect the change in a position (buy or sale).
  • The profit or loss is calculated based on the difference between buying and sale.
• Accounting systems
  • Require an initial balance and therefore a specific valuation. Quantity and price per unit for each investments at the begin of the period.
  • Require an end balance and a valuation of each investment. Quantity and price per unit for each investments at the end of the period.  
    The end quantity and price will become the begin quantity and price for the following year.
  • With fair value method the Investment value is adapted and booked as unrealized profit or loss. 
    If the Investment value grows over time, each year a value increase and a gain is recorded and appears as revenue and contribute to the total profit and loss.
  • The profit and loss on the investment is the difference between the current Book value and the price of the transaction.
    It is therefore the change in value relative to the being of the period and the sale of the investment.

Information Regarding the Investments

To properly manage and account for investments, it is essential to record key identifying information and classify them based on their measurement type.

Every investment should be clearly defined with standard financial identifiers:

• Investment Id (ItemId):
  The ItemId is used to uniquely identify the Investment.  You can use the Ticker Symbol, or ISIN as an ItemId.
• Ticker Symbol.
  The unique exchange-listed symbol for publicly traded securities (e.g., AAPL for Apple Inc.).
• ISIN (International Securities Identification Number). 
  A globally recognized unique identifier for financial instruments (e.g., US0378331005 for Apple Inc.).
• Description.
  The full name and type of the investment (e.g., "Apple Inc. – Common Stock" or "U.S. Treasury Bond 10Y").
• Group different investments together to have a better view and also totals.

The Items Table where investments are inserted.

Investment Classification by Measurement Type

Investments can be classified based on how their value is measured in accounting records:

• Investments Measured by Nominal Value 
  (e.g., Bonds, Treasury Notes)

  • These securities are expressed in terms of face value (nominal value).
  • The book value is determined based on the purchase price, which may be different from the nominal value due to discounts or premiums.
  • Example: A €100,000 corporate bond might be acquired at 97% of face value, meaning the actual acquisition cost is €97,000.

• Investments Measured by Effective Quantity 
  (e.g., Shares, ETFs, Mutual Funds)

  • These securities are recorded based on the number of units owned.
  • Each unit has a market price, and the total investment value fluctuates accordingly.
  • Example: 200 shares of XYZ Corp. at €50 per share have a market value of €10,000.

By properly identifying and classifying investments, Investment Accounting ensures accurate tracking of asset values, market movements, and financial reporting.

Quantity Element

Investment accounting shares similarities with inventory systems. When buying or selling investments, a quantity element is involved, which can be expressed as either an effective quantity or a nominal value.

The key quantities to manage include:

• Quantity at the beginning of the accounting period. Recorded in the Items Table.
• Quantity changes during the accounting period.
  Tracked through transactions.
• Current Quantity. 
  Calculated as the initial quantity plus increases and minus decreases.

Price per Unit and Evaluation

Each Investment has the element Price per unit or simply the price. 

• For quantity type (shares) is simple the Price.
• For nominal type (bonds) is a percentage.  

The price multiplied by the quantity give the value of the Investment.

Investment Valuation Methods in Accounting

There are different methods for evaluating an investment.

• Historical Cost 
  Investments recorded at the original purchase price, without considering market fluctuations.
• Fair Value (Mark-to-Market)
  Assets are revalued at their current market price, reflecting real-time changes.
• Lower of Cost or Market (LCM)
  The investment is valued at the lower of its historical cost or market value to prevent overstatement.
• Weighted Average Cost (WAC) 
  The cost per unit is averaged over time with each purchase, smoothing price fluctuations.
• Moving Average Cost with Market Adjustments
  Uses WAC but adjusts the value periodically based on market price changes.
• First-In, First-Out (FIFO) 
  The oldest purchases are considered sold first, often leading to lower costs and higher profits in rising markets.
• Last-In, First-Out (LIFO) 
  The most recent purchases are considered sold first, often reducing taxable income but rarely used for investments.
• Amortized Cost 
  Used for fixed-income securities, adjusting the value gradually based on interest income and principal repayments.
• Net Realizable Value (NRV) 
  The investment is valued at the estimated selling price minus disposal costs.
• Intrinsic Value 
  Based on the fundamental analysis of the asset’s true worth rather than market fluctuations.
• Recoverable Amount 
  The higher of an asset’s fair value minus selling costs or its value in use, often used in impairment tests.

Market value of an investment

The market value of an investment is the current price assigned to it in the financial market, and this price can fluctuate based on market conditions. When securities are bought or sold, the portfolio manager informs the securities holder of the exact market price at which each transaction occurred. Unlike book value, which is determined by the accounting process, the market price is readily provided by the market itself and doesn't require the holder to calculate it.

Within the Investment Manager the the market value of the investment is entered in the 'Price Current' column within the Items table. By entering this market price, you can use the valuation report feature to calculate any unrealized gains or losses—the difference between the current market value and the original purchase price of the investment. This provides a snapshot of the potential profit or loss if the securities were sold at the current market price, even though they haven’t been sold yet.

FIFO 

The FIFO (First In First Out) method means that the inventory or investments are evaluated based on the value of purchase, that the the investments purchased first are also sold first. FIFO method is a valid method in IFRS and in the GAAP of other countries.  FIFO is also a method used in recognizing revenues for tax fir private investors, in countries where realized gains on sale of investments are taxable.  
Investments Manager does not automatically calculate the realized gains using the FIFO method, but you can calculate and record it manually.  

Moving Average Cost with Market Adjustments

Most companies evaluate investment at the Fair value. This means that investments value is adjusted regularly to the market price. 
Therefore the Investments Manager allows to calculate based on the Moving Average Cost with Market Adjustments method (MAC-MA). It is an investment valuation method that combines the Weighted Average Cost (WAC) with fair value market adjustments to reflect market price changes. It balances the stability of average cost valuation with the accuracy of market-based adjustments.

Example Calculation

Step 1: Purchases and Moving Average Cost

• Buy 100 shares @ $10 → Cost = $1,000
• Buy 50 shares @ $15 → Total Cost = $1,000 + $750 = $1,750
• Total Quantity = 150 shares
• Moving Average Cost per share = $11.67

Step 2: Market Value Adjustment

• Market price rises to $14 per share → Total Market Value = $2,100 (150 × $14)
• Adjustment = $2,100 - $1,750 = $350
• The increase is recorded as an unrealized gain.

Step 3: Sale of Investments

• Sell 50 shares → Cost = 50 × $11.67 = $583.50
• If sold at $14, the realized gain = (50 × $14) - $583.50 = $116.50
• Remaining shares (100) retain the adjusted cost.

Investment Account and Book Value

Investment are assets that are part of the balance sheet. In financial accounting, unlike an inventory systems, there is no direct tracking of quantity and price. Instead, financial transactions are recorded based on monetary amounts, requiring the use of specific accounts to track changes in investments.

When setting up the accounting system, you must create investment accounts to track securities. If you hold investments in multiple currencies, you need at least one investment account per currency.

The investment account serves as the link between financial accounting and investment accounting. When creating investment records in the Items Table, each investment must be associated with an investment account of the same currency.

For each transaction affecting an investment account, you must also associate the corresponding investment item (Item ID). If you post an amount to an investment account without specifying the Item ID, discrepancies will arise between financial accounting and the investment inventory system.

Investment Value and Investment Unit Price

The Book Value, or Investment Value, is the balance of an investment account, representing the sum of all debit and credit transactions recorded for a specific investment. The Investment  balance is the amount displayed on the Balance Sheet, making it the key financial measure for investment valuation.

Unlike inventory systems, where quantity and price per unit are explicitly recorded, investment accounts may include transactions that affect the balance without changing the quantity (e.g., adjustments, revaluations, dividends, or fees).

To determine the Investment Price per unit, the Investment Value (balance of the Investment) is divided by the investment’s quantity.

Profit and Loss on Investments

When you sell an investment you will get a gain if the price is above the book value price and have a loss is the price is below the the book price. 
The sale if The gain is recorded 

Realized Profit and Loss

When you sell an investment you will get a gain if the price is above the book value price and have a loss is the price is below the the Investment price.  When you register the selling transactions in the double entry accounting you will debit the bank account and credit the Investment account for the amount of the sale. 
Assuming you have sold all your stock the balance, the quantity will be zero and the balance of the account will be the gain or loss of the investments. Without any quantity the balance should be zero, so what you have to do is to record the profit or loss as a revenue or cost. 

• If the balance is positive (debit) it means you have a loss. 
  You will have to record a realized loss, by debiting the Realized loss account (Cost) and crediting the Investment account.
• If the balance is negative (credit) it means you have a gain. 
  You have sold the investment to an higher a remaining investment value. 
  You will have to record a realized gain, by debiting Investment account and crediting the Realized gain account (Revenue). 

We can also see how the profit or loss per share is calculated when you sell all the shares:

• Investment Value is the balance of the account, prior to the sale divided by the quantity. 
  Assuming we had a balance of $ 200 and quantity of 10 the book price would be $ 20 per shares.
• Selling all 10 shares at $ 25 per share the transactions value would be of $ 250.
  • After recording the transaction (Bank to Investment account) the balance would be in credit of $ 50.
  • The gain per share would be $ 5 per 10 share = $ 50.
  • We will record Investment account to Realized gains $ 50.
• Selling all 10 shares at $ 18 per shares the transactions value would be of $ 180.
  • After recording the transaction (Bank to Investment account) the balance would be in debit of $ 20.
  • The loss per share would be $ 2 per 10 share = $ 20.
  • We will record Realized Loss to Investment account $ 20. 

Partial sales. If you have not sold all the investments but you still have the quantity, you need to record the profit or loss relative to the investments you have sold. Basically it means that the remaining balance should be equal to the quantity multiplied by the same price per unit, prior to the sale. 

• Investment Values is the balance of the account, prior to the sale divided by the quantity. 
  Assuming we had a balance of $ 200 and quantity of 10 the book price would be $ 20 per shares.
• Selling 4 shares at $ 25 per share the transactions value would be of $ 100.
  • After recording the transaction (Bank to Investment account) the balance would be in debit of $ 100 ($200 - $100).
  • The remaining value should be 6 shares at $ 20 = $ 120.
  • The gain per share would be $ 5 per 4 shares = $ 20.
  • We will record Investment account to Realized gains $ 20.
  • The new balance of the Investment account would be $120 ($100 + $ 20) or exactly 6 @ $20.
• Selling 4 at $ 18 per share the transactions value would be of $ 72.
  • After recording the transaction (Bank to Investment account) the balance would be in debit of $ 128 ($200 - $72).
  • The remaining value should be 6 shares at $ 20 = $ 120.
  • The loss per share would be $ 2 per 4 shares = $ 8.
  • We will record Realized Loss to Investment account $ 8.
  • The new balance of the Investment account would be $120 ($128 - $ 8) or exactly 6 @ $20.

The command "Sale transactions" automatically calculate the Profit or Loss and create the appropriate transactions. 

Unrealized Profit and Loss

Fair Value accounting requires to adjust investments value based on the market price. There are also fiscal regulation that require that investments are evaluated at year end at a price defined by the tax authority. These adjustments, increase or decrease the value of the investments in the Balance Sheet, and that are usually recorded in the Income & Expenses as unrealized  profit or loss. Adjustments have consequences for the profit and loss calculation and therefore effect the tax calculation.

• Book Price Values is the balance of the account, prior to the adjustment divided by the quantity. 
  Assuming we had a balance of $ 200 and quantity of 10 the book price would be $ 20 per shares.
• If the market price is $ 25 per share the market value $ 25 @ 10 = $ 250.
  • The unrealized gain is $ 250 - $ 200 = $50.
  • The gain per share is $ 50 divided 10 = $ 5 per share.
  • The gain per share is also be calculated $ 25 minus $20 = $ 5.
  • We will record "Investment account to Unrealized gains $ 50".
  • The new balance of the Investment account would be $250 ($200 + $ 50) or exactly 10 @ $25.
• If the market price is $ 18 per share the market value $ 18 @ 10 = $ 180.
  • The unrealized loss is $ 200 - $ 180 = $20.
  • The loss per share is $ 20 divided 10 = $ 2 per share.
  • The loss per share is also be calculated $ 20 minus $18 = $ 2.
  • We will record "Unrealized loss to Investment account $ 20".
  • The new balance of the Investment account would be $180 ($200 - $ 20) or exactly 10 @ $18.

The command "Adjust to current value" automatically calculate the adjustments and create the transactions. 

Revenues and Costs of Investments

A key function of an accounting system is to track both revenues (such as interest and dividends) and costs (such as commissions, bank fees, and broker expenses) associated with investments.

Revenues and costs related to investments are recorded as transactions linked to the investment (ItemId) but using accounts different from the investment account. This ensures that these transactions do not affect the Book Value of the investment itself.

Each transaction can be assigned to an appropriate revenue or expense account, allowing for detailed reporting on all income and costs associated with a specific investment. This approach provides clear insights into the performance and profitability of investments while maintaining accurate financial records.

Impact of Exchange Rates on Investments

For investments denominated in foreign currencies, their valuation in accounting is affected by exchange rate fluctuations, which must be considered alongside market price changes.

Key Factors in Exchange Rate Impact

• Initial Exchange Rate at Purchase.
  The exchange rate used to record the investment at the time of acquisition.
• Current Exchange Rate at Reporting Date.
  The rate used to update the investment’s book value in financial statements.
• Market Price and Currency Interaction.
  A security's value may increase in its original currency, but if the exchange rate moves unfavorably, the gain may be reduced or turned into a loss when converted.
• Realized Gains/Losses on Sale. 
  When an investment is sold in a foreign currency, exchange rate differences can lead to additional gains or losses beyond market price changes.

Example of Exchange Rate Impact

• You purchase 100 shares of a stock at $200 per share, for a total cost of $20,000.
• At the time of purchase, the USD/EUR exchange rate is 1.10, meaning the recorded book value is €18,182.
• If the stock price remains at $200 but the exchange rate changes to 1.05, the book value in EUR would increase to €19,048, reflecting a gain purely due to currency fluctuation.

Because investments can be impacted by both market price movements and exchange rate variations, a proper Investment Accounting System ensures accurate financial reporting, helping investors and accountants manage risk and maintain compliance.

Impact of Exchange Rates on Investments and Adjustments 

For investments denominated in foreign currencies, their valuation in accounting is influenced by both market price changes and exchange rate fluctuations. These fluctuations impact both unrealized gains/losses (before sale) and realized gains/losses (after sale), requiring proper adjustments in financial reporting.

Key Factors in Exchange Rate Impact

• Initial Exchange Rate at Purchase
  • The exchange rate at the time of acquisition is used to record the investment's book value in the reporting currency.
• Current Exchange Rate at Reporting Date
  • At each financial reporting period (e.g., month-end, quarter-end, year-end), investments in foreign currencies must be revalued based on the latest exchange rate.
• Market Price and Currency Interaction
  • A security’s value may increase in its original currency, but if the exchange rate moves unfavorably, the gain could be reduced or even turned into a loss when converted to the reporting currency.
• Unrealized Gains/Losses Due to Exchange Rate Changes
  • Even if an investment is not sold, the difference in exchange rates between the purchase date and the reporting date can create unrealized foreign exchange gains or losses, which should be recorded separately.
• Realized Gains/Losses on Sale
  • When an investment is sold, the difference between:
    • The original exchange rate at purchase, and
    • The exchange rate at the time of sale,
      determines an additional realized gain or loss due to currency fluctuations.

Example of Exchange Rate Impact

• Step 1: Initial Investment Purchase
  • You buy 100 shares at $200 per share, for a total cost of $20,000.
  • At the time of purchase, the USD/EUR exchange rate is 1.10.
  • The recorded book value in EUR is 20,000 divided by 1.10, which equals €18,182.
• Step 2: Exchange Rate Adjustment at Reporting Date
  • At the reporting date, the stock price remains $200, but the exchange rate changes to 1.05.
  • The new book value in EUR is 20,000 divided by 1.05, which equals €19,048.
  • The unrealized foreign exchange gain is 19,048 minus 18,182, which equals €866.
  • This gain is recorded in the foreign exchange adjustment account as an unrealized gain.
• Step 3: Realized Foreign Exchange Gain/Loss on Sale
  • Later, you sell 100 shares at $210 per share, for a total of $21,000.
  • At the time of sale, the USD/EUR exchange rate is 1.08.
  • The converted sale amount in EUR is 21,000 divided by 1.08, which equals €19,444.
  • The initial book value was €18,182, so the total realized gain is 19,444 minus 18,182, which equals €1,262.
  • This realized gain includes both the market price gain (from $200 to $210) and the foreign exchange gain (due to currency movement from 1.10 to 1.08).

Accounting Treatment

• Unrealized Exchange Gains/Losses
  • At reporting periods, any changes in exchange rates affect the book value.
  • These adjustments are recorded in an exchange rate adjustment account.
• Realized Exchange Gains/Losses
  • When an investment is sold, the foreign exchange gain or loss is finalized and recorded in the profit and loss statement.

Double entry Investments Transactions

Investments accounts transactions are recorded in the Banana Accounting Transactions table. As you will see the Transactions table, next to the typical double entry elements has also columns that can be used for the inventory: 

• Investment Id (Item or ItemId). 
  When recording a transaction that refers to an Investments you always need to specify the Investment Id.
• Quantity. 
  When you enter a quantity the program will update the existing quantity for the Investment in the Table Article.
  • When using quantities you always need to specify the Investment account as debit or credit account.
    If not, the Investment unit price (Balance divided by the quantity) will be wrong.  
  • Positive values will increase the existing quantity. 
    You will use when
    • buying investments.
    • Split stock, that increase the quantity without affecting the value.
  • Negative values will decrease the existing quantity.
    You will use when selling investments.
  • Zero quantity
    It is used to record changes to the Investments without effecting the quantity.
    For example Market price adjustments, the quantity remains the same, but the value of the investment (balance) is changed.
  • Neutral values (zero).
    Will not increment or decrement the existing quantity, but the value will be used to calculate the transactions amount.  
• Price per unit.
  It is used to calculate the transactions Amount.
• Amount of the transactions.
  • If you enter a quantity or a Unit Price the program will automatically calculate the quantity.
  • For market price adjustments the amount is entered without quantity or with a neutral quantity.
• Account Debit or Account Credit
  • Investment account
    • When changing the quantity or the balance of the investment you always need to enter as a debit or credit account the Investment account associated with the Investment.
  • Revenues and Cost accounts
    • When recording revenues and costs related to the investment, you specify the account that is related to the revenue or cost.
    • The program will create reports that calculate all the costs associated with a specific Investments.

Examples of Double entry transactions

The Transactions Table is where you enter investment transactions. Here is a brief explanation:

• When buying or selling investments, multiple lines are typically needed to enter the necessary accounts, quantity, and price. The date and item are repeated.
• The Item column (Investment ID) allows you to specify the investment, while the Qt. (quantity) and Unit Price columns provide the necessary information for inventory tracking.
• The Account Debit and Account Credit columns enable you to specify the accounts for bank transactions, investment accounts, revenues, costs, and realized or unrealized gains or losses, including those related to exchange rates.

Opening value

When starting a new accounting or a new year you need to enter:

• Opening amounts for Investments accounts.
  Like for any other accounts you have to enter the opening amount of the Investments accounts in the account currency.
  • The program will calculate the opening amount in basic currency, using the opening exchange rate (Exchange rate table).
  • The opening balance should be equal the the sum of the value of the opening values of all the investments associated with this accounts.
• Quantity and Price at the investments.
  For each investment you will have to enter the opening quantity and the price at the begin.
  • The program will calculate the begin value, multiplying quantity and price.
  • The program will also calculate the begin value in basic currency, using the opening exchange rate. 

Accounts and Investments reconciliation

When you insert a new Investment in the Items table you need specify the Account where the value of the investment is booked used the double entry accounting methodology.

Therefore, for all Investments that use the same account, there should be a full correspondence  for:

• The opening amount of the account and the opening value of the investments.
• The balance of the account and the book value of all the investments.

The command Reconciliation report will calculate the book value of all accounts and check for the correspondence. If there are any differences it will notify to you. 

含证券管理的会计模板

包含了证券管理的必要元素：

• 包含证券示例的项目表格。
• 证券的资产负债表账户。
• 证券盈亏的损益账户。 
• 对于多币种核算，核算汇率收益和损失。
• 发生业务的示例。

模板列表：

• 复式记账: 针对财务公司或基金会的会计模板。
• 复式记账含外汇: 针对金融公司或基金会的会计模板 (含外汇的复式记账法)。
• 复式记账含外汇及增值税: 针对金融公司或基金会的会计模板 (含外汇及增值税的复式记账法)。

如果您已经开始将复式记账保存在另一个文件中，您可以对其进行调整，以便可以开始对证券进行记账，而不必创建新文件。

添加项目表格

查看如何添加项目表格，输入您的证券，并将它们进行分类 (如下图所示的科目中)。在此区域内输入有关您证券的所有信息。

添加 Isin 列

在项目表中，添加一个新的列，并将其称为 Isin，在其中输入识别证券的唯一代码。

下一步，请确保在发生业务表中显示项目列，点击数据菜单 → 列设置的命令，选择 "ItemsId" 的列。

调整会计科目表

通过输入证券交易的账户来调整您的账户科目表。

如果您已经开始使用另一种记账类型，如收益&费用核算，您首先必须将当前文件转换为新的“复式会计”文件，有关更多的信息，请访问转换到新账套的页面。

 Securities are listed in the Items table. The use of this table in portfolio accounting makes it possible to keep track of the quantity of securities bought, sold and current.

Enter all securities in the Items table. It works like Excel, so you can add, remove and duplicate rows.

• The id which is generally the ISIN of the security.
• The description
• The quantity and initial unit price.
• The Account specified in the Account Table where all movement related to this investment should be recorded. 
  It is the point of connection between Financial Accounting and Investment Accounting. 
  The sum of of the book value of all securities sharing the same account should equal the account balance.
  The Reconciliation Report check that the account and investments balance are the same.
• The unit, wich could be:
  • S (Stock)
  • B (Bond)
• The groupings, to have separate totals for stocks, bonds, funds or whatever you prefer.
  Usually for each grouping you use a different investment account.
• Price Current 
  The current (market) value.
  You have to enter the market value manually (you can eventually paste from Excel).
• For multi-currency accounting you also set the currency of the security.
  In this case the accounting account must also be in the same currency.

The program calculates automatically:

• Initial value. 
  Opening quantity * Opening Value
• The current quantity.
  Initial value plus transaction's quantity minus/plus.
• Current V. 
  Total value * Current price.
• The totals for the different groups.

Grouping

We advise to create groups for different securities types, to have the total amount for each securities category. The groupings are also used in the portfolio valuation report as a reference for dividing the results into group types.

In the Accounts table, in addition to the various accounts necessary for the financial accounting, it is necessary to define some specific accounts to keep track of securities.

To maintain an effective Investment Accounting system, various accounts must be set up and organized in the Accounts Table. 
These accounts are grouped into three main categories, each serving a distinct purpose:

Balance Sheet Investments accounts 

Represent the value of investments at their book value and summarize the total value of all investments.

• You need at least one asset account where to register the purchase and sell of the securities.
• If you have different securities types, like share, bonds, etc, we advise you to create a specific account for each type.
• If you are using a multi-currency account you need at least an account for each currency.
• If you manage also bonds it is useful to have a credit account to hold the Withholding tax.
• Key Characteristics:
  • Balance Accounts are directly linked to specific investments (Items).
  • The currency of the Balance Account must match the currency of the Item ID.
  • In transactions, Balance Accounts are always used in conjunction with a specific Item ID.
• Types of Balance Accounts:
  • Investment Accounts: Track investments such as stocks or bonds.
  • Asset Accounts: Represent ownership of assets, such as real estate or equipment.
  • Liability Accounts: Represent obligations, such as loans secured by investments.

Value-Changing Contra Accounts

• Purpose: Record changes in the value of investments, such as gains, losses, and other adjustments. 
  These accounts are always paired with a Balance Account and require an Item ID in transactions.
• Types of Value-Changing Contra Accounts:
  • Realized Gains and Losses (recorded when investments are sold):
    • Realized Gain on Investments: When the selling price exceeds the book value, the gain is calculated as: 
      (Selling Price−Book Price)×Quantity Sold
    • Realized Loss on Investments: When the selling price is below the book value, the loss is calculated similarly.
    • Realized Exchange Rate Gain: When the base currency value of the investment increases due to exchange rate changes during the sale.
    • Realized Exchange Rate Loss: When the base currency value decreases due to exchange rate changes during the sale.
  • Depreciation: Tracks the decrease in value for assets over time.
  • Other Value-Changing Accounts:
    • Costs: Expenses related to investments.
    • Income: Earnings unrelated to direct transactions (e.g., rebates or adjustments).
    • Rounding Differences: Adjustments for rounding errors in calculations.
  • Unrealized Gains and Losses (revaluation to market price or exchange rates, typically at year-end):
    • Unrealized Gain on Investments: The difference between the book value and the market value when the market value is higher.
    • Unrealized Loss on Investments: The difference when the market value is lower than the book value.
    • Unrealized Exchange Rate Gain: Adjustments in the base currency due to exchange rate fluctuations at year-end.
    • Unrealized Exchange Rate Loss: Adjustments in the base currency due to exchange rate fluctuations at year-end.

Profit & Loss Accounts

• Purpose: Record income and expenses associated with investments, such as dividends, interest, or fees. These accounts do not have a direct link to a Balance Account but are associated with an Item ID in transactions.
• Common Profit & Loss Accounts:
  • Interest Earned: Income from interest-bearing investments.
  • Interest Paid: Expenses from borrowing or margin accounts.
  • Dividend Income: Earnings from stock dividends.
  • Commissions Cost: Fees paid for investment transactions.
  • Charges: Miscellaneous charges related to investments.
  • Other Income: Any other investment-related income.
  • Other Costs: Any additional costs incurred.

关于证券交易的发生业务，请参阅：

• 英文页面：证券的发生业务。

Beginning of the year

At the start of a new accounting year, it is essential to ensure that the opening balances of securities and related account are correctly set. If you are continuing from a previous year, the program will automatically carry over key values such as quantities, prices, and account balances. However, if you need to add new securities, you must manually enter their initial values and ensure that the total matches the related account balances.

Add a new security

To manually add a new security at the beginning of the year in your accounting, you need to enter its initial values in the Items table.

• Initial Quantity: Enter the initial quantity of the security in the QuantityBegin column.
• Initial Price: Enter the initial unit price of the security in the UnitPriceBegin column.

The beginning value of the security (and its value in the base currency if using multi-currency accounting) is automatically calculated based on these values.

When adding a new security, you must also manually update the opening balance of the account it is assigned to. If multiple securities use the same account, the sum of their opening values must match the opening balance of the account.

Like in the following examples, where we have two shares, both uses the Shares CHF account, that means the sum of their values must match the opening balance of the Shares CHF account.

You can see in the following image of the Account table that the begin amounts in the Items table correctly match with the opening balance of the account.

To ensure accuracy, use the Check balances extension to verify that the total opening value of the securities matches the opening balance of the associated account. In the example, everything match so we have no differences.

Creation of a new year

When you create a new year using the create a new year command, the program automatically carries over the current values of each security:

• Current Quantity: The QuantityCurrent column is automatically updated based on transactions throughout the year.
• Current Price: Enter the closing price of the security in the UnitPriceCurrent column.

In the new accounting year, these values automatically become the opening values, appearing in the Initial Quantity and Initial Price columns in the Items table. 

The program also automatically retrieves the account balance from the previous year and sets it as the opening balance for the current year. For more details, see Update Opening Balances.

To ensure consistency, use the Check balances extension to verify that the total opening value of the securities matches the opening balance of the associated account.

End of the Year

At the end of the year, when you create a new accounting year, as explained in the previous section, the program automatically carries over the current values of each security in the Items table.

Verify Adjustments Before Closing the Year

Before closing the year, make sure that all necessary adjustments have been correctly recorded. This is particularly important because the price entered in the UnitPriceCurrent column will serve as the new weighted average (WAC) reference price for the following year. Any missing or incorrect adjustments could lead to inconsistencies in the valuation of securities in the new accounting period.

To verify accuracy, use the Check Balances extension to ensure that:

• The total current value of the securities matches the balance of the associated account.
• The UnitPriceCurrent reflects the correct adjusted price before transitioning to the new year.

To ensure consistency, use the Check balances extension to verify that the total opening value of the securities matches the opening balance of the associated account.

Manage your accommodation on Airbnb, Booking.com, Vrbo or the platforms you use with this free template and keep track of your finances easily and efficiently.

The Banana Accounting Plus template is superior to an Excel spreadsheet or a Google Sheet but avoids potential errors and time loss due to formula management. This way, you have a completely free accounting management template specifically designed for hosts.

With Banana Accounting Plus, unlike Excel or Google spreadsheets, there are no limits on the number of rooms, apartments or houses you can manage, and it allows you to easily track income and expenses for each individual rental property and your entire short-term rental business.

With this template, you can record and monitor all your income and expenses quickly and easily, providing you with a clear and detailed snapshot of your finances and how to optimize expenses. The accounting management template on Banana Accounting Plus offers a simple and effective way to organize and analyze all the financial data that is important for hosts.

Here are some of the key features and benefits of the free accounting management template:

• Easy to use: the template is designed to be intuitive and user-friendly, even for those who are not accounting experts. No technical skills or in-depth knowledge of Excel spreadsheets are required to use it. Banana Accounting also has extensive online documentation in multiple languages readily available.
• Startup budget: create, manage and update the budget of your startup to generate detailed and useful reports and forecasts for the success of the business.
• Income tracking: record all income generated from bookings, including payments from platforms, booking fees and reimbursement of cleaning expenses for rooms, apartments or houses, with all the necessary tracking details.
• Expense management: keep track of all expenses associated with your properties, such as utilities, cleaning, maintenance and supplies. Choose the level of detail you prefer for each expense associated with your rental properties. Add, edit, group and customize expenses you want to monitor without limitations.
• Track rental property information: easily track guest names, rented room, apartment or house, check-in and check-out dates, total nights stayed, number of guests per booking, the source of guests' bookings and payment dates from platforms.
• Automatic calculations: the template performs calculations automatically for you, without the potential errors of Excel or Google Sheet formulas, providing a clear overview of your cash flow, profits and expenses for your entire business or for a single room, apartment or house you manage.
• Detailed reports: generate comprehensive and professional financial reports, including profit and expense statements, balance sheets and more. These reports will help you make informed decisions and have detailed control over your finances.
• Manage hosting platform Experiences: easily and quickly manage the Experiences you offer on Airbnb, Vrbo or other similar platform.
• Customizable: the template can be easily customized to fit your specific needs. You can add custom categories, modify, group and personalize all the details you want to monitor according to your preferences.
• Privacy: it's important to note that the data entered into Banana Accounting is not used for commercial purposes. Your information remains confidential, offline and is not repurposed in any way.

This free template for income and expense accounting management for hosts managing their short-term rental properties simplifies the management of your finances, saves you valuable time, and provides you with a clear and comprehensive overview of your income and expenses professionally.

Banana Accounting is a highly versatile and customizable accounting software that can be used for broader accounting purposes beyond managing hosts on Airbnb, Booking.com, Vrbo and other hosting platforms.

Totally free

This template is based on the Cash Manager feature of Banana Accounting Plus, which can be used for free and without limitations with the free subscription plan.

Create and save the file

You can open and save your new file to start either through Banana Accounting Plus Web or by downloading and installing the software on your computer:

• Download and install Banana Accounting Plus.
• Click on File > New.
• Select Cash Manager.
• Search for the Category Business.
• Select the template "Income and expenses management template for Airbnb or similar platforms".
• Click on Create.

If you click on the text "More info...", you will be directed to this specific documentation page for the template. On this page, you can always find the tutorial file including sample records.

Using the command File > File Properties, set your references, the accounting period with opening, closing dates and the base currency. In the Address section, fill in the fields for the entity managing the rental properties. If necessary, change the base currency of the accounting file in the Accounting section.

With the command File > Save As, save the file. It is useful to include the name of your business and the year in the file name. For example, "BusinessName-2023.ac2".

Also, refer to the article on organizing accounting files locally, on a network, and in the cloud.

Banana Accounting Plus Web Access

When you have downloaded and saved your new accounting file to open and use it from the web, you can bookmark the following link to access Banana Accounting Plus Web. However, it is recommended to download and install Banana Accounting Plus on the computers where it is needed, because Banana Accounting Plus Web does not yet have all the features available.

Create the budget

With Banana Accounting Plus, you can easily create a startup budget for your new short-term rental business on Airbnb, Booking.com, Vrbo and other platforms, and forecast all the costs you'll need to deal with. Consult all the relevant documentation on how to create a budget with Banana Accounting for detailed information.

Customize and categorize expenses

If you prefer, you can group similar costs into categories and maintain the detail for each type of expense:

• Properties costs: mortgage payments, repairs and insurance coverage.
• Initial setup expenses: spending on furniture and household utensils.
• Bills: electricity, gas and water expenses.
• Supplies: expenses for items like linens, toiletries and cleaning products.
• Business expenses: costs related to accounting, software and taxes.
• Other costs: payments for cleaners, laundry services and ads.

See how you can easily create accounts groups.

Recording transactions

In the Transactions table, record all transactions in chronological order, including debtor payments and invoice payments, as well as other types of transactions. The recordings can always be sorted and viewed instantly. You can highlight rows, correct any mistakes and copy and paste previously entered transactions.

To expedite data entry, we suggest using the various features of Banana:

• The auto-completion data entry feature automatically retrieves previously entered data.
• The recurring transactions feature (in the Actions menu) allows you to store frequently recurring transactions in a dedicated table.
• You can import data from bank statements, automatically capturing all bank transactions.
• You can link each recording to its corresponding digital document, and with a simple click, you can view the document. Refer to accounting files and digital documents for better document organization.
• Use the sort recordings command to arrange rows in chronological order.
• Use the print/preview command to print or export the journal in PDF format.

Bank transactions import

You can import bank statements, eliminating the need for manual entry.
Additionally, with the Advanced plan, it also allows for easy management of rules to automate accounting according to your specified criteria. This significantly reduces the effort required for accounting management, resulting in unmatched time savings.

Print financial statements or accounting reports

To view and print the financial statements at any time, click on the Report menu > Enhanced financial statements with groups. You can customize them or have an accounting report for a specific period.

Obtain detailed and customizable reports on all expenses and revenues of your business with Airbnb. You can compare them with the budget to always keep track of the performance of your startup.

If you manage multiple rooms, apartments or rental properties, you can keep track of expenses and revenues allocated to each individual property you rent. You can also create room-specific budgets and compare the results with the actual expenses and earnings whenever you want.

Advanced management

If you want, you can manage your Airbnb business in an advanced and optimized way through the rental management view called Manage Rentals. This allows you to keep track of all the necessary information about the reservations you receive. For those who offer Airbnb Experiences, there is the experiences management view, called Manage Experiences, available to track guest bookings related to experiences.

Navigate between the various available views to keep all the relevant data under control.

Questions or specific requests

Do you have any questions or specific requests regarding this template for Airbnb hosts or other short-term rental platforms? Please e-mail us.

Sample records for managing income and expenses for Airbnb hosts or other hosting platforms

Here are the sample accounting records for this template.

Recording an Airbnb or other platform revenue transaction

Record revenue from online platforms such as Airbnb, where you receive booking fees, with the preferred breakdown of the collected amounts and platform commissions. If you want, keep track of the ad from which the guest made the reservation, the check-in and check-out dates, the number of guests for the booking, the booked nights, the room or flat rented and the date of payment from the online platform.

To print the receipt to be given to the guest upon arrival, enter the receipt number in the Doc column and use the designated printer extension. You can also attach the receipt to the corresponding revenue record using the Link column.

Recording an expense for your short-term rental business

Record the expenses you incur for your Airbnb business by indicating the date of the expense, a description of the purchase, the amount incurred, the expense category, and the room or flat associated with your monetary outflow. You can always attach your receipts using the Link column.

This template is useful for comprehensive and efficient accounting management for Airbnb hosts who need a system that supports double-entry bookkeeping and handles multiple currencies. Banana Accounting Plus provides a wide range of features to track the income and expenses of your short-term rental business.

Banana Accounting Plus is an advanced accounting software that is superior to Excel, yet it is simpler and more cutting-edge, catering to the common needs of Airbnb hosts. The accounting template has been specifically designed to offer a comprehensive and customizable solution for the financial management of your Airbnb properties. It allows you to track expenses, record income, monitor cash flow and much more.

The key features of this accounting template for Airbnb include:

• Asset Management: this template encompasses all the features of the free template for Airbnb, Booking.com, Vrbo and similar hosting platforms and provides an advanced solution for those with greater needs. It allows you to manage unlimited assets compared to the free template.
• Double-Entry Bookkeeping: the template adheres to the fundamental accounting principle of double-entry bookkeeping, ensuring the accuracy and correctness of your financial records.
• Multi-Currency Management: if you manage Airbnb properties using different currencies, Banana Accounting enables you to record and track income and expenses in different currencies, simplifying international financial management.
• Advanced Reporting: the software offers the ability to generate detailed reports on your finances, including profit and loss statements, account statements, balance sheets and detailed budgets. These reports provide you with a comprehensive overview of the performance of your Airbnb properties.
• User-Friendly: the software is designed to be user-friendly, even for those new to double-entry bookkeeping or without extensive accounting experience. The accounting template is intuitive, and the extensive available online documentation guides you step-by-step in managing your finances.

Banana Accounting Plus is intuitive, easy to use and simplifies your accounting management for Airbnb.

Example of a multi-currency income transaction for hosts

Here's how to use the multi-currency feature of Banana Accounting Plus:

1. Set the desired currency exchange rate through the Exchange Rates table.
2. Perform the accounting entry by entering date, description, bank of the currency received, income account, amount in the currency received and specify the currency received. Banana Accounting Plus will automatically calculate the amount in the main currency used for managing your Airbnb accounting.

Image of the Exchange Rates table

Image of the Transactions table where to record the income received from Airbnb or similar platform.