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    JavaScript Tutorial 2

    Universel
    Tableau simple
    Éducation

    Le javascript_tutorial2.ac2 vous permet d'essayer les fonctionnalitées avancés des BananaApps, en commençant par l'exemple "Rapports comptables".

    Abrir en Banana WebApp

    Abra Banana Accounting Plus en su navegador sin necesidad de instalación. Personaliza la plantilla, introduce las transacciones y guarda el archivo en tu ordenador.

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    Sibex Ltd

    Example of Double-Entry Accounting with VAT

    Basic Currency: EUR

    Double-entry with VAT/Sales tax

    Table: Accounts
    Group Description Sum In Gr1
        Balance sheet    
        ASSETS 100  
      1000 Cash 100 1
      1010 Bank 1 100 1
      1011 Bank 2 100  
    100   Cash 10  
      1100 Clients 110 1
      1150 Prepaid taxes 110 1
    110   Accounts Receivable 10  
      1200 Inventory 120 1
    120   Inventory 10  
      1300 Transitory assets 130 1
    130   Prepaid Expenses 10  
    10   Current Assets 1  
             
      1400 Machinery and applicances 140 1
      1420 Office furniture 140 1
      1430 Computer 140 1
      1440 Software 140 1
      1450 Car 140 1
    140   Equipment 14  
      1500 Real Estate 150 1
    150   Real Estate 14  
    14   Fixed Assets 1  
             
    1   Total ASSETS 00  
             
             
        LIABILITIES    
      2000 Supplier 20 2
      2020 VAT due 20 2
    20   Current Liabilities 2  
             
      2100 Bank loan 21 2
      2110 Transitory liabilities 21 2
    21   Long-term Liabilities 2  
             
      2500 Start-up capital 25 2
      2530 Profit or loss brought forward 25 2
    259   Profit / Loss current year 25  
    25   Shareholders' Equity 2  
    2   Total LIABILITIES 00  
             
        Profit & Loss    
        INCOME    
      4000 Income from services 4 4
      4100 Income from sales 4 4
      4200 Other income 4 4
    4   Total INCOME 02  
             
        EXPENSES    
      3000 Purchase goods for resale 30 3
    30   Cost Of Revenue 3  
             
      3100 Salaries 310 3
      3110 Social contributions 310 3
      3120 Pension fund 310 3
      3130 Accident insurance 310 3
      3140 Health insurance 310 3
    310   Salary 31  
             
      3200 Rent 320 3
      3210 Upkeep machinery and appliances 320 3
      3220 Car expenses 320 3
      3230 Other insurances 320 3
      3240 Fees 320 3
      3250 Electricity 320 3
      3260 Office supplies 320 3
      3270 Telephone, Fax 320 3
      3280 Mailing fees 320 3
      3290 Advertising 320 3
    320   General And Administrative 31  
             
      3300 Interest on bank loan 330 3
      3310 Bank and current account fees 330 3
    330   Financial expenses 31  
    31   Operating Expenses 3  
             
      3700 Ammortize machinery and appliances 37 3
      3710 Ammortize real estate 37 3
    37   Amortisation 3  
             
      3800 Taxes 38 3
    38   Taxes 3  
    3   Total EXPENSES 02  
             
             
    02   Profit(-) Loss(+) from Profit & Loss Statement 259  
             
    00   Difference Balance Sheet/Profit & Loss Statement should be = 0 (blank cell)    
             
        COST AND PROFIT CENTERS    
             
        Division car expenses    
      .PET Petrol TC  
      .INS Insurance, other fees TC  
      .REP Repairs TC  
    TC   Totals cost centers    
    Table: VAT codes
    VAT Code Description %VAT
         
      VAT due  
    S0 VAT exempt sales  
    SE Foreign sales exempt  
    S5 Sales at 5% 5.00
    S10 Sales at 10% 10.00
    SD5 Discount on sales at 5% 5.00
    SD10 Discount on sales at 10% 10.00
      Sales  
         
      Recoverable VAT  
    P5 Purchase at 5% 5.00
    P10 Purchase at 10% 10.00
    PD5 Discount on purchases at 5% 5.00
    PD10 Discount on purchases at 10% 10.00
         
      Purchase  
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