Dans cet article
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".
Ouvrir dans Banana WebApp
Ouvrez Banana Comptabilité Plus sur votre navigateur sans aucune installation. Personnalisez le modèle, saisissez les transactions et enregistrez le fichier sur votre ordinateur.
Ouvrir le modèle dans Banana WebAppDocumentation Modèle
Aperçu du modèle
Sibex Ltd
Example of Double-Entry Accounting with VAT
Basic Currency: EUR
Double-entry with VAT/Sales tax
| Group | Account | 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 |
| 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 |