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.

Come fare il preventivo per un ristorante

In tutte le attività è fondamentale prendere con tranquillità le decisioni sulla situazione economica e finanziaria durante l'anno, soprattutto con la possibilità di intervenire in anticipo prima che sia troppo tardi. Per questo motivo Banana Contabilità ha previsto nei propri modelli la funzionalità "Preventivo", nel quale poter creare il budget del proprio ristorante.

Vogliamo aiutarti passo dopo passo con la stesura del preventivo e, per fare ciò, devi solamente seguire le indicazioni riportate qui di seguito. È facile e veloce, così potrai subito concentrarti a gestire la tua attività e occuparti dei clienti!

1.  Inserisci le Entrate

Devi fare riferimento alle entrate certe, ma per avere un'idea puoi basarti sulle entrate dell'anno precedente.
Principalmente le entrate comprendono:

• Vendite cibo
• Vendite bevande

Nel caso di un ristorante è molto utile dividere le vendite di cibo e bevande per mese, in quanto possono variare molto in base alle festività e al periodo durante l'anno. Ovviamente potrai liberamente personalizzare le voci delle vendite, ad esempio renderle più dettagliate per le tipologie di cibo e bevande.

Inoltre ci possono essere anche entrate non legate all'attività principale:

• Rendite immobiliari
• Interessi attivi bancari e postali

Per le indicazioni su come inserire tecnicamente i dati del preventivo nel programma Banana Contabilità puoi consultare la pagina Tabella preventivo.

2.  Inserisci le uscite fisse e variabili

Devi elencare tutte le spese che prevedi di avere durante l'anno. Anche in questo caso puoi basarti sulle spese dell'anno precedente e riflettere su eventuali variazioni e modificare gli importi.

Le principale spese possono essere:

• Acquisti di merce o materie prime (cibo e bevande)
• Stipendi
• Attrezzature
• Contributi previdenziali
• Assicurazioni del personale
• Assicurazioni macchine e cose
• Affitto o ipoteca ed interessi
• Imposte e tasse
• Luce, acqua e gas
• Spese telefoniche e internet
• Pulizia
• Pubblicità

Anche per quanto riguarda le spese di cibo e bevande è molto utile dividerle per mese.

3. Controlla le entrate e le uscite

Dopo aver stilato tutte le entrate e le uscite è il momento di confrontarle, per scoprire se si riesce a raggiungere l'obiettivo principale del guadagno.

Per fare il confronto bisogna avere il report del Preventivo: se stai usando il nostro modello di Banana Contabilità, basta che vai in Report > Rendiconto abbellito con gruppi, e scegli un preventivo che desideri (di solito quello più utile in questo caso è il preventivo annuale).

Controllando il Preventivo potrai verificare a quanto ammonteranno la liquidità, i debiti e il totale patrimonio, in base alle spese ed entrate preventivate.

Avendo un quadro generale delle spese e delle entrate, potrai accorgerti se hai sopravvalutato o sottovalutato alcune spese o entrate.

Se ti trovi con una probabile perdita, è meglio pensare già da subito dove poter risparmiare, valutando le varie spese che hai elencato e modificando gli importi.

4.  La verifica a fine anno con il consuntivo

A fine anno quando avrai finito di registrare tutti i movimenti potrai preparare un report, che ti farà vedere gli importi di tutti i conti del consuntivo e confrontarli con quelli preventivati. Potrai verificare con certezza se il tuo preventivo preparato a inizio anno è risultato attendibile e se sei riuscito a guadagnare quanto previsto a inizio anno.

Per avere il confronto del consuntivo con il preventivo vai nel menu Report, clicca su Rendiconto abbellito con gruppi e scegli Confronto consuntivo e preventivo.

Se dovesse variare di molto, potrai controllare su quali entrate o uscite ti sei sbagliato e correggere gli importi nel preventivo del nuovo anno.

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。

Definizione degli IFRS per SME

Gli standard IFRS sono un insieme di standard contabili adottati a livello globale per il financial statement delle aziende medio-piccole con l’obiettivo di garantire trasparenza, affidabilità e comparabilità delle informazioni finanziarie delle aziende.

Sono stati emessi dall’International Accounting Standards Board (IASB), un’organizzazione indipendente con sede a Londra, composta da un gruppo di esperti con la funzione di definire i principi contabili, preparare, revisionare o utilizzare i rendiconti finanziari e usarli nella formazione contabile.

All’emissione di una nuova norma da parte dello IASB, ci dev’essere l’approvazione dall’Unione Europea. Nello specifico processo di approvazione la responsabilità è della Commissione europea con altri organismi consuntivi.

Obiettivi degli IFRS

Lo scopo principale è creare una struttura contabile comune alla maggior parte delle imprese che operano all’interno della Comunità Europea, avendo come vantaggio più semplicità e trasparenza rispetto ai bilanci e alle informazioni finanziarie. 

Gli obiettivi si caratterizzano in diversi aspetti come di seguito:

Trasparenza

fornire agli stakeholder le informazioni chiare e dettagliate sullo stato e le performance finanziarie aziendali.

Affidabilità

report finanziari che siano corrispettivi della realtà aziendale e che siano affidabili.

Uniformità

riportare informazioni finanziarie confrontabili a livello globale.

Rilevanza

assicurare che le informazioni importanti siano fornite ai potenziali investitori e altri stakeholder.

I principi fondamentali degli IFRS per SME

Le caratteristiche degli standard IFRS si basano su alcuni principi come spiegato di seguito:

Rilevazione completa

Tutte le informazioni rilevanti devono essere integralmente divulgate.

Principio della sostanza sulla forma

Le operazioni devono essere contabilizzate e rappresentate in base alla loro essenza e realtà economica, non soltanto alla loro forma giuridica.

Principio di prudenza

Le incertezze e i rischi devono essere debitamente presi in considerazione.

Valutazione al fair value

Numerose poste di bilancio devono essere misurate al loro valore equo (fair value), anziché al costo originario di acquisizione.
 

Caratteristiche qualitative delle informazioni finanziarie

Comprensibilità

La presentazione delle informazioni sui rendiconti finanziari dovrebbe essere comprensibile riguardo le attività commerciali e economiche dell’azienda. Tale principio non permette di omettere informazioni importanti poiché diventerebbe difficile da comprendere per alcuni utenti.

Comparabilità

Le informazioni relative ad un’entità sono utili se possono essere confrontabili con altre informazioni simili di altre entità. Questa caratteristica permette agli stakeholder di identificare e comprendere le somiglianze e differenze rispetto alle realtà contabili aziendali.

Verificabilità

La verificabilità aiuta ad assicurare una rappresentazione fedele delle informazioni contabili e finanziarie dell’azienda. Le informazioni quantificate contabili non devono essere forzatamente una stima puntuale per essere verificabili.

Tempestività

La tempestività significa avere la disponibilità di informazioni in tempo utile per prendere delle decisioni. In tal senso più le informazioni sono vecchie meno sono utili. Ci sono delle eccezioni: si sottolinea che per alcune informazioni possono essere anche meno tempestive siccome c’è una valutazione su un arco di tempo maggiore per studiare e identificare delle tendenze. 

Riferimenti:

• Financial reporting - European Commission (europa.eu)
• IFRS - International Accounting Standards Board
• Principi contabili ed obiettivi

Introduzione

Secondo l’articolo 3.17 del documento “Exposure Draft IFRS for SMEs® Accounting Standard - Third edition of the IFRS for SMEs Accounting Standard – September 2022”, la struttura deve includere tutti i seguenti documenti per avere un set completo di bilancio:

• Financial statement.
• Income Statement.
• Statement of changes in equity.
• Cash flow.
• Notes.

Referenze

• Exposure Draft: Third edition of the IFRS for SMEs Accounting Standard.pdf
  

Statement of financial position

È un documento che rappresenta la situazione patrimoniale e finanziaria di un’azienda. Il bilancio è separato da attività correnti e non correnti, ed è composto da attivi, capitale proprio e passivi.

Gli elementi dell’attività corrente comprendono risorse che si prevedono siano liquidate o utilizzate come parte delle operazioni aziendali usuali entro un anno dalla data del bilancio. La distinzione è particolarmente utile agli investitori che identificano in presenza di un ciclo operativo il capitale circolante netto rispetto al capitale usato per operazioni a lungo termine.

Esiste anche un’altra presentazione dei conti che si basa sul grado di liquidità, ma è adatta a realtà bancarie e a istituti finanziari che non forniscono beni o servizi entro un termine operativo identificabile.

Le attività non correnti sono risorse aziendali che si prevede rimarranno in uso per un periodo esteso oltre i dodici mesi dalla chiusura del bilancio o oltre il ciclo operativo.

Le passività a breve termine (correnti) sono quelle esigibili entro il consueto ciclo operativo oppure entro dodici mesi dalla data di riferimento del bilancio. I debiti commerciali devono essere sempre classificati come passività a breve termine anche se il loro regolamento avverrà oltre il normale ciclo operativo o oltre dodici mesi dalla data di bilancio.

Le passività a lungo termine (non correnti) sono quelle esigibili oltre il consueto ciclo operativo o oltre dodici mesi dalla data di riferimento del bilancio.
 

Income statement

L’income statement è la rappresentazione del conto economico ed è classificato secondo il metodo delle by nature of expense. 

La classificazione per natura è una delle possibilità disponibili dagli IFRS per SME, ed essendo quella più semplice e flessibile a più realtà aziendali, è stato deciso di implementare questa. 

Il concetto è che i costi sono aggregati secondo la loro natura, come ad esempio ammortamento, acquisti di materiali, costi di trasporto. 

Esiste anche la classificazione secondo la destinazione dei costi, dove i costi vengono distinti con i costi del venduto. La stessa fornisce informazioni più significative ma richiede un considerevole margine discrezionale al redattore del bilancio.

Statement of changes in equity

Il prospetto delle variazioni del patrimonio netto di un’azienda tra due esercizi rispecchia le variazioni del patrimonio netto dato l’incremento o il decremento delle sue attività nette d’esercizio o della ricchezza generata, in base ai criteri di valutazione specifici implementati e indicati nel bilancio.

Cash flow

Gli IFRS per le PMI prevedono che le entità debbano classificare le loro transazioni in tre attività distinte:

• Operativo.
• Investimento.
• Finanziamento.

Consente inoltre alle entità di presentare i propri flussi di cassa operativi utilizzando il metodo diretto o indiretto. In definitiva, l’obiettivo del quadro è quello di fornire agli utenti informazioni utili alle decisioni, aiutandoli a fare scelte economiche informate.

Notes

Le note al bilancio rappresentano una parte fondamentale del reporting finanziario secondo gli IFRS per le PMI. Esse forniscono informazioni aggiuntive e di dettaglio che integrano e spiegano i dati presentati nei prospetti contabili principali.

Inoltre, svolgono un ruolo cruciale nel garantire la trasparenza e la completezza dell'informativa finanziaria, consentendo agli utilizzatori del bilancio di comprendere appieno la situazione patrimoniale, economica e finanziaria dell'impresa.

In conclusione, rappresentano quindi uno strumento essenziale per migliorare la trasparenza e la comparabilità dell'informativa finanziaria a livello internazionale.

Introduzione

All'interno di questa pagina vi é una breve spiegazione sui template creati con il software di Banana contabilità e su come utilizzarli per stampare il report di conto economico e di bilancio secondo gli standard degli IFRS per SME. 

In fondo alla pagina ci sono i link dei download dei modelli.

Template IFRS SME

Il file del template é impostato con il piano contabile IFRS SME nel quale é presente lo Statement of financial position, Income statement e lo Statement of changes in equity.

Questo file fa riferimento al documento "Reclassification IFRS SME" per stampare il report secondo l'impostazione IFRS SME, con l'utilizzo del bilancio abbellito per gruppi.

Per approfondimenti sul bilancio abbellito per gruppi:

• Video di come fare il bilancio abbellito.
• Documentazione sul bilancio abbellito.
• Documentazione sulla riclassificazione del bilancio e conto economico.

Reclassification IFRS SME

Il documento contiene l'impostazione base per stampare il layout della pagina (titolo del documento, dati anagrafici dell'azienda), gli importi, i totali, i subtotali dei conti dello Statement of financial position e del Income statement.

I conti verranno stampati anche se l'importo é a zero. Se si vuole modificare l'impostazione di questa stampa o lo stile si può fare all'interno di questo file.

Creazione report con lo Statement of financial position ed Income statement

Per creare un report con i documenti dello Statement of financial position e Income statement si deve seguire i prossimi passaggi:

1. Aprire il file di template e registrare tutte le operazioni contabili specifiche del caso.
2. Click su Reports -> Enhaced balance sheet with groups
3. Inserire i dati importanti relativi all'azienda di riferimento (esempio: nome del documento, dati anagrafici dell'azienda) nella sezione Page-Header and Footer.
4. È possibile fare altre impostazioni, leggendo gli approfondimenti sul sito di Banana sul bilancio abbellito.
5. Click ok.

Alla fine del processo verrà aperto un nuovo file con all'interno lo Statement of financial position e Income statement.

Download IFRS SME per Banana

Mettiamo a disposizione i modelli senza alcuna responsabilità, come previsto dai nostri Termini e condizioni d'uso.

• Download the Template IFRS SME for Banana
• Download the Reclassification IFRS SME for Banana

Introduzione

In questa pagina vi é la spiegazione completa di come utilizzare il file, di cosa trovare al suo interno e della sua logica.

Oltremodo, vi sono illustrate delle immagini e figure d'esempio utili a spiegare come utilizzare il file Excel. Gli importi visualizzati in queste immagini sono puramente a scopo illustrativo e non riflettono necessariamente valori reali o significativi.

Referenze del documento

Per la creazione della struttura contabile all’interno del modello Excel si è seguito le indicazioni della documentazione relativa agli standard IFRS per SME. 

Nello specifico la documentazione è composta da: 

• Principi contabili, note e altro: “Exposure Draft IFRS for SMEs Accounting Standard” di settembre 2022;
• La presentazione dei conti e delle note esplicative: “IFRS Taxonomy Illustrated IFRS Accounting Taxonomy 2023”.

Descrizione della struttura del file

Il modello Excel è suddiviso in dieci parti principali: 

1. General information.
2. Financial Statement.
3. Income Statement.
4. Financial Statement detailed.
5. Income Statement detailed.
6. Statement of changes in equity.
7. Cash flow indirect.
8. Notes of financial statements.
9. Notes of income statement.
10. Notes of cash flow statement.

Per avere un set completo del bilancio secondo gli IFRS per SME é obbligatorio compilare i fogli relativi alle informazioni generali (General information), alle informazioni di bilancio (Financial Statement e Notes of financial statements), alle informazioni di conto economico (Income statement e Notes of income statement), il prospetto delle variazioni nel patrimonio netto (Statement of changes in equity) e il rendiconto dei flussi con metodo indiretto (Cash flow indirect e Notes of cash flow statement).

I fogli Financial Statement detailed e Income Statement detailed, sono un'alternativa rispetto alla procedura di compilazione precisata prima, in quanto integrano tutto l'aspetto del Financial Statement e del Income Statement, con tutti i conti dettagliati dalle note, avendo una visione di diretta della composizione e la struttura di un conto con le note. 

Organizzazione del file

Contenuto del file

Il file contiene sette campi:

1. Campo principale.
2. Conto principale.
3. Sottocategoria del conto principale.
4. Codice.
5. Formula.
6. Nota.
7. Importo del conto.

Nel campo principale, si specifica il nome del conto principale, la referenza del documento e un'informazione generica dell'azienda.

Il conto principale è il nome del conto principale.

La sottocategoria del conto principale è visualizzabile soltanto se si usa il foglio Statement Financial detailed e Statement Income detailed. È un conto ripreso dalle note e serve a dettagliare la struttura di un conto, come richiesto nelle note degli IFRS per SME.

Il codice è utilizzato per il modello contabile di Banana e serve per identificare il conto.

La formula è applicata per totali e subtotali dei conti.

La nota è specifica al conto ed é inserita per alcuni conti come secondo la documentazione degli IFRS per SME.

L'importo del conto è un numero a due decimali senza indicazioni sulla valuta.

Alcuni campi non sono modificabili in quanto sono parte essenziale della struttura del file. L'unica parte da modificare sono gli importi da inserire per i vari conti e le descrizioni nel foglio note.

La legenda sotto riassume quanto scritto in riferimento a cosa corrispondono i campi e quali sono e non sono modificabili.

General information

Nel foglio General information si inseriscono le informazioni essenziali necessarie agli IFRS per SME. 

Le informazioni essenziali sono utili per comprendere i dati anagrafici dell’azienda, il periodo di attività contabile di riferimento, la valuta usata, le attività principali e il contenuto di tale file che è la struttura completa del financial statement.

Alcune informazioni quali nome dell’azienda, ragione sociale, domicilio e periodo contabile di riferimento viene riportato su tutti i fogli nello specifico per la parte di Identifying information of company.

Come viene mostrato nell'immagine, le informazioni inserite in questo foglio vengono riportate su tutti i fogli, cosicché si possa identificare la società su ogni documento IFRS, come ad esempio: la denominazione completa della società, l'indirizzo e la sede, l'esercizio contabile di inizio e di fine da considerare ai fini della contabilità.

Statement of financial position

Nel Financial Statement sono contenute tutte le voci di conto relative alle posizioni correnti e non correnti dell’attività aziendale per gli anni 2023 e 2024. 

In questa parte è richiesto che si inseriscano gli importi di bilancio nei conti specifici. I totali e sotto totali vengono calcolati automaticamente dalle formule.

Bisogna inoltre osservare che per alcuni conti è obbligatorio compilare le Note. Per farlo si inseriscono gli importi e altre note descrittive nel foglio “Notes of Finacial Statement ”. 
Qualora un conto abbia le note, il suo importo dell'ultimo anno fa riferimento alla cella corrispondente del totale del conto messo nelle note, perciò é necessario prima compilare gli importi nelle note.

Per le note c’è anche la possibilità di consultare la documentazione indicata nel campo "Reference documentation", con specificata la pagina e la sezione dove trovare le informazioni relative alle note.

C’è infine un’ultima parte di controllo per verificare se il totale degli attivi e dei passivi risultano essere uguali.

Modalità d'uso
 

Nella figura mostrata, si é selezionata una parte dello Statement of financial position, come esempio esplicativo come guida per l'utente. Nell'immagine ci sono tre parti evidenziate:

• Le note.
• Le formule.
• I dati da compilare.

Ogni parte ha una sua specifica funzione ed in alcuni casi i dati sono direttamente collegati tra loro. 

Nello specifico se un conto ha delle note, significa che nel saldo finale (31.12.xx) ci sarà il totale dell'importo calcolato nel foglio "Notes of financial statement". Questo implica che per modificare quell'importo, bisogna compilare i dati del conto nel foglio "Notes of financial statement".  

In questo foglio quindi bisogna:

1. Verificare che il conto non sia collegato a delle note e inserire l'importo del conto.
2. Se esistono delle note, allora bisogna compilare solo la parte del foglio "Notes of financial statement".

Le formule integrate in questo foglio faranno i totali e subtotali dei conti del Statement of financial position.

Income Statement

L’Income Statement è presentato secondo la classificazione “by nature of expense”. 

Questa classificazione è un’aggregazione dei costi secondo la loro natura (esempio ammortamento, acquisti di materiali, costi di trasporto, stipendi, costi pubblicità, ecc.) e non sono ripartiti in base alla loro destinazione all’interno dell’impresa. 

L’implementazione di tale classificazione è stata decisa perché è semplice e di diffusa applicazione per le PMI. L’altra classificazione era secondo i costi per destinazione, dove si faceva distinzione tra i costi del venduto rispetto agli altri costi (esempio costi di distribuzione o costi amministrativi) e tale rappresentazione richiede un considerevole grado di discrezionalità da parte dell’utente finale.

Come precedentemente fatto per il Financial Statement, ci sono gli importi da inserire mentre i totali sono già calcolati mediante le formule applicate nei fogli.
Inoltre è stata fatta un’ulteriore suddivisione per EBIT (earnings before interest and tax) e EBT (earnings before interest).

Modalità d'uso

In questa figura vengono evidenziate le parti importanti dell'Income statement.

Guardando i conti, ci sono delle indicazioni relativi ai segni (+/-) da utilizzare nelle varie circostanze, ciò implica che per i conti che hanno il segno sia positivo che negativo, ci sia una valutazione sull'impatto positivo o negativo di tale importo sul risultato del Income Statement.

Come precedentemente visto nel documento "Statement of financial position", anche in questo caso ci sono le note da inserire nel relativo foglio "Notes of income statement" per poter definire correttamente l'importo, siccome quest'ultimo dipende dal totale in note.

In sintesi quello che bisogna fare in questo foglio sono i seguenti passaggi:

1. Valutare le circostanze del conto che abbia indicato il segno sia positivo che negativo e comprendere se ci si trova in una situazione in cui esso ha impatto positivo o negativo sul risultato.
2. Verificare che il conto non sia collegato a delle note e inserire l'importo corrispettivo con il segno corretto.
3. Se il conto é corrispettivo con le note, allora bisogna compilare solo il foglio "Notes of income statement".

Statement Financial detailed

Questo documento si differenzia dallo Statement of financial position in quanto ci sono maggiori dettagli relativi ai conti. La presentazione ufficiale dei conti si trova nel foglio "Statement of financial position" per come sono riassunti i conti, in questo foglio invece abbiamo un dettaglio maggiorato, con l'obiettivo di evitare di compilare le note direttamente nel foglio specifico. L'utilizzo di questo foglio esclude l'uso del foglio "Statement of financial position" perché fanno riferimento alle stesse note.

La differenza sostanziale é che si mostrano non soltanto i conti principali richiesti come presentazione dagli IFRS per SME, ma vengono dettagliati in sottocategorie di conti che sono i medesimi che si ritrovano nelle note, di modo che usando questo documento si può evitare di compilare le note, utilizzando soltanto le sottocategorie di conto, eccetto in alcuni casi che il conto richiede dei dettagli di tipo testuale descrittivo, senza usare formule di calcolo o importi. Per questa ragione, non sono integrate tutte le parti di note visto che alcuni conti serve una descrizione di tipo testuale.

Per distinguere i conti principali dalle sottocategorie di conti sono state colorate le categorie principali con colore scuro, mentre quelle chiare sono i conti relativi a quelli delle note.  

Per sapere se ci sono note di tipo testo, é sufficiente che non ci siano sottocategorie di conti (colorate di chiaro), allora significa che bisogna andare nel foglio specifico Notes of Statement o financial position.

Modalità d'uso

In questa immagine, si possono visualizzare quattro parti essenziali del documento:

1. Conti principali.
2. Sottocategorie dei conti principali.
3. Le note.
4. Gli importi da inserire.
5. Le formule.

Questa parte, vi é maggiore dettagli soltanto se un conto ha delle note, altrimenti è uguale allo "Statement of financial position". Ciò che richiede attenzione é la verifica di un conto qualora é un conto con le note e non ha sottocategorie di conti, se ci si trova in questa situazione allora significa che il conto richiede un ulteriore descrizione testuale per definire alcune peculiarità nel foglio "Notes of financial statement".

Per i conti invece che hanno le note ma anche le sottocategorie di conto, bisogna compilare soltanto gli importi delle sottocategorie del conto specifico. In questo modo, compilato tutti gli importi delle sottocategorie del conto, le formule applicate alle sottocategorie calcoleranno i subtotali e il totale del conto principale.

Quindi riassumendo il procedimento di compilazione di questo foglio é:

1. Inserisco gli importi nei conti principali se non ci sono note a cui fa riferimento.
2. Se il conto principale ha note, verifico che abbia le sottocategorie di conti, se non c'è le ha, allora vado nel foglio "Notes of financial statement" e compilo la descrizione testuale.
3. Se invece il conto principale ha note e ha le sottocategorie di conti, allora compilo soltanto gli importi delle sottocategorie.

In questa immagine d'esempio nella parte di Equity, viene illustrato un caso in cui un conto sia con note ma senza sottocategorie di conto, che richiede una descrizione testuale nel foglio "Notes of financial statement" e un caso normale in cui ci sono le note con le sottocategorie di conti.

Income statement detailed

Income statement detail si basa sulla stessa logica del Statement of financial detailed, con l'obiettivo di fornire un documento unico per la sua funzione, dettagliato dai conti delle note, senza dover compilare il foglio "Notes of income statement". 

Ci sono i conti principali e quando ci sono le note, vengono dettagliati dalle sottocategorie di conti che ne fanno parte.

Modalità d'uso

Come illustrato nella figura sopra, ci sono quattro parti uguali al foglio "Statement of financial detailed" con la stessa logica.

L'unica differenza é che non ci sono note di tipo descrittivo, perciò tutti i conti con note sono già con le loro sottocategorie senza che richieda una compilazione ulteriore sul foglio "Notes of income statement".

Pertanto, per riassumere, è essenziale attenersi a questi passaggi:

1. Inserire gli importi dei conti principali se non hanno le note.
2. Se il conto principale ha delle note, inserire gli importi soltanto nelle sottocategorie di conto.

The Statement of Changes in Equity 

Lo Statement of changes in equity riflette i cambiamenti e le variazioni di capitale proprio. 

Questa parte permette di approfondire e a dare trasparenza sulle decisioni e sull’effetto delle stesse sul valore di capitale proprio. Inoltre è un utile strumento per investitori e altri stakeholder per comprendere come l’azienda abbia generato e utilizzato il capitale proprio.

Modalità d'uso

Nel foglio "Statement of changes equity" come mostrato dall'immagine, c'è una parte da porre attenzione.

La prima é la valutazione della variazione della voce di conto, se questa aumenta o diminuisce e successivamente in base all'indicazione del segno (+/-) bisogna scrivere l'importo con il segno corretto.

A differenza di altri documenti, questo non richiede note.

Quindi il processo di compilazione del documento é:

1. Valutare la variazione di conto e seguire le indicazioni sul foglio sul segno da assumere nelle varie circostanze (aumento o diminuzione del conto).
2. Inserire l'importo con il segno corretto.

Cash flow indirect

Questo documento redige l’entità in quattro parti:

1.    Cash flow da attività operative;
2.    Cash flow da attività di investimento;
3.    Cash flow da attività finanziarie;
4.    Cash flow netto.

Il documento è indipendente dagli altri fogli, quindi bisogna fare i propri calcoli per dedurre i vari importi da inserire nelle voci del cash flow.

I conti sono stati ripresi dalla tassonomia dell’IFRS per SME, in prima parte ci sono gli aggiustamenti del profitto o perdita per poi successivamente calcolare le attività operative. 

Le attività di investimento sono caratterizzate dall’acquisto o vendita di attività fisse come attrezzature, immobili, partecipazioni join venture e altro.

I flussi da attività da finanziamento sono legati alle fonti di finanziamento dell’azienda, come leasing, emissioni di azioni, pagamento rimborsi di debiti o proventi da finanziamenti. C'è anche il pagamento dei dividendi agli azionisti.

Nell’ultima parte del cash flow ci sono delle precisazioni da fare. La variazione netta della liquidità viene valutata in due fasi, la prima è calcolata prima dell’effetto della variazione dei tassi di cambio e la seconda dopo tale variazione. Inoltre, come forma di controllo viene anche calcolata la variazione di liquidità, mostrando i cambiamenti del periodo di attività, calcolando la differenza tra il saldo della liquidità iniziale e quella finale.
 

Modalità d'uso

Così come evidenziato dalla figura del Cash flow per le attività di investimento, si possono identificare tre componenti principali:

1. I conti principali mostrano il segno a dipendenza della situazione.
2. Per alcuni conti é richiesto la compilazione del foglio "Notes of cash flow statement".
3. L'inserimento degli importi, richiede attenzione rispetto al segno.

Nel cash flow é richiesto un ragionamento sulle implicazioni dei conti di bilancio e conto economico per concludere che importo inserire nella voce specifica del conto dei flussi, quindi la conclusione a dipendenza di quale conto dei flussi si é analizzato, potrebbe essere un aumento o un decremento di un'attivo, un pagamento per acquisto immobili, il pagamento dei dividendi agli azionisti,...

Non esiste un foglio adibito a questo scopo, l'utente deve ragionare con gli importi a disposizione, inseriti nel bilancio e nel conto economico e arrivare alle proprie conclusioni.

Successivamente, avendo un importo, bisogna distinguere la situazione come indicato nel foglio, per inserire l'importo con il segno corretto.

In ultimo, nell'eventualità che lo richieda compilare la parte di "Notes of cash flow statement" con gli importi specifici del caso.

Notes

Le note sono suddivise per i tre documenti degli IFRS:

1)    Note del Financial Statement.
2)    Note del Income Statement.
3)    Note del Cash Flow.

Come riportato nella parte introduttiva le note servono per completare le informazioni riprese dai documenti finanziari. 

Il foglio note contiene quattro parti essenziali: il codice note, il conto di riferimento, importo e note (testo). 

Il codice note è la referenza per ogni parte dei documenti che serve a comprendere in quale conto è necessario compilare le note.

Il conto rappresenta il conto ripreso dal documento (Financial Statement, Income Statement, Cash flow) che deve essere dettagliato nelle note.

L'importo è singolare per il conto dettagliato e non è sempre richiesto perché in alcuni casi c'è solo bisogno una descrizione testuale.

Le note come testo sono necessarie qualora ci siano casistiche che richiedono soltanto una descrizione o una personalizzazione più dettagliata per esplicare un conto.

Modalità d'uso

Caso per il Financial Statement

Figure of Excel in the sheet Notes of financial statement

In questa immagine si può osservare quattro componenti principali, il codice di riferimento del conto, il conto, il dettaglio che raggruppa le sottocategorie di conti, gli importi da inserire con le eventuali note testuali.

Il punto di partenza per compilare questo foglio é quindi il financial statement, dove ci sono elencati quali conti abbiano necessità di maggiore dettaglio, per poi passare successivamente al completamento delle informazioni nel foglio delle note. 

La parte di inserimento dati riguarda l'importo del conto di dettaglio e l'eventuale testo descrittivo.

Il totale e i subtotali del conto, sono calcolati dalle formule, il totale del conto viene riportato nel foglio principale del financial statement, perciò é fondamentale che se un conto ha necessità di note, venga compilato soltanto nel foglio delle note.

Caso Income Statement

 Figure of Excel in the sheet Notes of income statement

Come visto precedentemente, la struttura non cambia per le note degli Income statement. Le parti principali sono sempre le medesime, come anche per le note del cash flow.

Per riassumere quindi in questo processo bisogna:

1. A dipendenza di quale foglio si stia compilando, bisogna controllare che il conto analizzato del financial statement, dell'income statement o del cash flow ci sia la nota di riferimento.
2. Bisogna compilare tutti i dati e le informazioni necessarie.
3. Qualora ci sia un sottoconto delle note non necessario o non usato, si può semplicemente lasciarlo vuoto o inserire l'importo zero. 

Obiettivi del file

Il processo della creazione della struttura IFRS per SME ha preso in analisi la documentazione ufficiale e ricostruito una struttura nel modello Excel, con l’obiettivo di permettere all’utente di seguire la logica di reporting IFRS, inserendo le informazioni principali nelle parti presenti nel file. 

Le caratteristiche alla base di tale file è la completezza del documento avendo tutte le parti principali richieste per gli IFRS, l’utilità nel prediligere i modelli più usati e più consoni a più realtà aziendali ed escludere altri modelli più specializzati solo in determinati contesti. 

Il risultato finale è di avere una visione finanziaria ed economica sulla situazione aziendale del periodo specifico, in conformità con gli standard IFRS per SME. 

Inoltre, in ottica dei principi degli IFRS per SME si vuole migliorare la comparabilità dei dati finanziari tra diverse aziende, facilitare l’analisi e l’interpretazione dei risultati finanziari da parte di stakeholder esterni dall’azienda e promuovere l’adozione degli IFRS per SME dando uno strumento pratico ed accessibile.
 

Mettiamo a disposizione il modello senza alcuna responsabilità, come previsto dai nostri Termini e condizioni d'uso.

• ⬇️ Download the Excel IFRS-SME model

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.

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.

[This page is currently being updated]

INPAS key accounting documents

This page is dedicated to the chart of accounts template that conforms to the INPAS standard. The INPAS standard is designed to improve the transparency and accuracy of nonprofit associations' financial statements. It is also possible to download a complete Excel template that facilitates the compilation of all the documents required to comply with the standard.

The chart of accounts has been designed and interpreted based on the INPAS drafts and may require adjustments once the final guidance is published in 2025.

The compliance of the accounting with the INPAS standard always depends on the accountant and the auditor working on the accounts.

Updates may be possible following the final publication of INPAS in 2025.

Statement of Financial Position

The balance sheet is an essential document that provides a detailed view of your organization's financial health, clearly showing assets, liabilities and net worth. Because of the flexibility of the INPAS standard, you can present the financial statements either vertically or horizontally, tailoring them to the specific needs of your nonprofit.

This document can be generated easily using Banana Accounting+ template.

Statement of Income and Expenses

This document shows your organization's income and expenses during a period. Proper management of the income statement is crucial to demonstrate how resources were used to achieve missionary goals.

This document can be generated easily using Banana Accounting+ template.

Statement of Changes in Net Assets

This document is critical to understanding the changes that have occurred in net assets during the fiscal year. The INPAS standard provides a sequence of elements that transparently reflects the changes, making clear the impact of financial activities on the organization's assets.

Statement of Cash Flows

The cash flow statement, which shows cash flows, is essential for monitoring your organization's liquidity and ability to fund its activities. With our INPAS template, you can present this information in a clear and accessible way, improving transparency to donors and board members.

Explanatory notes

Explanatory notes offer crucial details to fully understand the numbers presented in other accounting documents. They provide a clear description of adopted accounting policies and significant changes, contributing to a deeper and more accurate analysis of the institution's financial position.

Excel template to download

To facilitate the accounting management of associations, a complete Excel template can be downloaded to provide all the necessary documents according to the INPAS standard. In fact, this versatile and easy-to-use tool also allows you to create the Statement of Changes in Net Assets, Statement of Cash flows and Explanatory notes, completing the documentation with the Balance Sheet and Statement of Income and Expenses you can easily obtaine through Banana Accounting+.

Download the INPAS Excel Template

Statement of Financial Position

This document can be generated easily using Banana Accounting+ template. Here is what the statement of financial position must contain.

Current and non-current assets

Assets should be distinguished into current and non-current. Current assets are those that are expected to be converted to cash or used within one year. They include accounts such as cash and cash equivalents, short-term receivables, and inventories. Non-current assets, on the other hand, are those that are expected to be held for periods longer than one year and may include tangible assets, intangible assets, and long-term investments.

Current and non-current liabilities

Liabilities must also be classified into current and noncurrent. Current liabilities are payables and obligations that are expected to be settled within one year, such as accounts payable, accrued expenses, and other short-term liabilities. Non-current liabilities represent long-term commitments that the organization does not expect to settle within the next year, such as long-term debts and mortgages.

Shareholders' Net Assets

Net Assets represents the difference between the organization's total assets and total liabilities. In financial statements according to the INPAS standard, net assets should be divided into three main categories:

• Unrestricted funds: resources available for general use and not subject to specific restrictions. These funds may be used at the discretion of the organization to fund any activity or operational need.
• Restricted funds:
  • Temporarily restricted funds: resources subject to restrictions imposed by donors or temporary conditions. These funds may be used only for specific purposes and for a specified period, after which, if conditions are met, they may be reclassified as unrestricted funds.
  • Permanently restricted funds: resources that must be kept intact indefinitely, often to ensure a continuous source of income for the organization. These funds are typically associated with permanently restricted donations.

Statement of Income and Expenses

This document can be generated easily using Banana Accounting+ template. Here is what the statement of activities must contain.

Revenue

Income should be divided between restricted and unrestricted to reflect donor or regulatory restrictions. This distinction is crucial to understanding the organization's flexibility in the use of funds received.

• Restricted income: funds earmarked for specific purposes, such as particular projects or specific periods. These funds may come from donations, grants, or funding with donor-imposed conditions limiting their use.
• Unrestricted income: funds that can be used at the discretion of the organization for any operational need. These include general donations, proceeds from nonspecific fundraising events, and other income that has no special restrictions.

Expenses

Expenses should be broken down into major categories to give a clear view of how resources are allocated. This breakdown helps to better understand the organization's priorities and efficiency in managing funds.

• Programmatic expenses: costs directly associated with the implementation of the organization's core programs and activities. These include salaries of operational staff, costs of materials and equipment used in projects, and other expenses directly related to the organization's missions.
• Fundraising expenses: costs incurred for fundraising activities, including events, marketing campaigns, and salaries of dedicated fundraising staff. This category highlights the investment made to secure future financial resources.
• Administrative expenses: general costs of running and administering the organization. These include administrative staff salaries, office rent, consulting fees, and other overhead costs necessary for the day-to-day operation of the organization.

Changes in shareholders' Net Assets

The income and expenses statement should report changes in net worth during the reporting period, broken down by fund category:

• Unrestricted funds: changes resulting from the use or appropriation of unrestricted revenues and non-programmatic expenditures.
• Restricted funds:
  • Temporarily restricted funds: changes due to the use of restricted funds according to donor-imposed conditions and their eventual transfer to unrestricted funds once conditions are met.
  • Permanently restricted funds: changes related to new permanently restricted gifts or changes in the investment policies of permanent assets.

Statement of Changes in Net Assets

Here is what the statement of changes in net assets must contain.

Changes in shareholders' Net Assets by period

The statement should report all changes in net assets broken down by period, clearly showing increases and decreases in the various funds.

• Increases in net assets: these may result from new donations, contributions, grants received, or other sources of income. Each increase should be specified in terms of restricted and unrestricted funds to highlight restrictions on the use of funds.
• Decreases in net assets: decreases may result from the use of funds to cover programmatic, fundraising, and administrative expenses. Again, it is important to specify whether the decreases involve restricted or unrestricted funds.

Details on contributions, donations and other sources of funding

The statement should include a detailed description of all funding sources received during the period, broken down by type and restriction.

• Contributions and donations: specify donations received, indicating whether they are restricted or unrestricted, and describe any conditions or restrictions imposed by donors.
• Grants and funding: detail grants obtained, including conditions of use and periods of application.
• Other income: include any other sources of funding, such as income from fundraising activities, investment income, or income from ancillary activities, detailing any applicable restrictions.

Use of funds under restrictions

The statement should clearly show how funds have been used according to donor or regulatory restrictions, ensuring transparency and compliance.

• Restricted funds:
  • Temporarily restricted funds: describe how these funds were used for specific projects or programs, and whether any restrictions were met, allowing the funds to be reclassified as unrestricted.
  • Permanently restricted funds: highlight the use of income generated by these funds to support the organization's activities, keeping the principal capital intact according to the conditions set by the donors.
• Unrestricted funds: indicate how these funds have been allocated for general operating expenses and other needs without specific restrictions.

Mandatory elements of the statement of changes in Net Assets

• Beginning balances
  • The beginning balances of each component of net assets at the beginning of the accounting period must be reported.
  • Example: share capital, reserves, retained earnings.
• Changes for each component
  • Detail all changes for each component of net assets during the accounting period.
  • These changes may include:
    • Profits or losses for the year.
    • Increases in capital stock.
    • Reductions in capital stock.
    • Dividend distributions (if applicable).
• Contributions and distributions from owners
  • If applicable, indicate contributions made by owners and distributions made to owners.
• Reserves
  • Any changes in reserves, such as legal reserves, extraordinary reserves, revaluation reserves, etc.
• Ending balance
  • Report the ending balances of each component of net assets at the end of the accounting period.

Steps to implement the statement of changes in Net Assets

• Identification of the components of shareholders' Net Assets
  • Determine all components of net assets that should be reported in the statement, such as share capital, reserves, and retained earnings.
• Collection of initial data
  • Collect the beginning balances of all components of net assets from the last closed financial statements.
• Recording of changes
  • Record all changes that have occurred during the accounting period, such as capital increases, recorded gains or losses, dividend distributions, and other changes in reserves.
• Calculating ending balances
  • Calculate the ending balances of each component of net assets taking into account the changes recorded.
• Preparation of schedule
  • Compile the statement of changes in net worth with all the information collected, making sure that the totals are correct and that all changes are adequately explained.

Statement of changes in funds

The Statement of Changes in Funds is a crucial accounting document that illustrates the changes in an organization's funds during an accounting period. According to the INPAG standard, the Statement of Changes in Funds must include a detailed set of information to ensure transparency and accuracy in reporting.

Here are the required elements of the statement of changes in funds.

• Initial balances of funds
  • The initial balances of each fund at the beginning of the accounting period must be reported.
• Revenue by fund
  • Detail the income received for each fund during the accounting period.
• Expenditures by fund
  • Detail the expenditures made for each fund during the accounting period.
• Transfers between funds
  • Information on any transfers of resources between different funds.
• Ending fund balances
  • Indication of the ending balance of each fund at the end of the accounting period.
• Variations in funds with restrictions
  • Specific details on changes in time-restricted or donor-restricted funds.

Statement of Cash Flows

Here is what the cash flow statement must contain.

Cash flows from operating activities

This section reports cash flows generated or used by the daily operations of the organization. It must include:

• Income from donations and grants: cash flows from donations, grants, and other funding sources not specifically tied to investments or financing.
• Payments for operating expenses: cash flows used to cover programmatic, fundraising, and administrative expenses, including salaries, supplies, and other operating costs.
• Receivables collections and payables payments: cash flows associated with the management of short-term receivables and payables.

Cash flows from investing activities

This section covers cash flows related to the purchase and sale of long-term assets and other investments. It must include:

• Purchases of fixed assets: cash flows used to purchase tangible fixed assets, such as buildings, equipment, and intangible fixed assets.
• Income from sales of fixed assets: cash flows generated from the sale of long-term assets.
• Financial investments: cash flows related to acquisitions or disposals of financial investments, such as securities and other investment instruments.

Cash flows from financing activities

This section reports cash flows associated with the organization's financing activities, including changes in restricted and unrestricted funds. It must include:

• Receipts from long-term restricted loans and donations: cash flows from donations and loans restricted specifically for long-term purposes.
• Repayment of long-term debts: cash flows used to repay long-term debts and obligations.
• Interest payments and other financing costs: cash flows related to interest payments and other financing-related costs.

Reconciliation of net income to net cash flow from operating activities

This section is critical to linking net income with actual cash flows from operations. It must include:

• Net income: the net economic result of the organization for the period.
• Adjustments for nonmonetary items: for example, depreciation and amortization.
• Changes in financial statement balances: changes in accounts receivable, accounts payable, inventories and other operating items.
• Extraordinary items: any extraordinary non-recurring cash inflows or outflows.

Explanatory notes

Explanatory notes should include detailed information regarding the accounting policies adopted, explanations of major items in the financial statements, and details of material subsequent events that could affect the understanding of the financial statements.

Here is what the explanatory notes must contain.

Information on accounting policies adopted

The notes to the financial statements should provide a detailed description of the accounting policies followed by the organization. This information helps users of financial statements understand the principles on which the figures reported are based.

• Principles of recognition and measurement: description of the criteria used to recognize and measure assets, liabilities, income, and expenses.
• Depreciation methods: explanation of the methods used to depreciate tangible and intangible assets.
• Valuation policies: information on valuation policies for inventories, receivables, and liabilities.
• Revenue recognition: criteria adopted for revenue recognition, including restricted and unrestricted donations.

Additional details on items in the balance sheet and income statement

Explanatory notes should provide additional details that help to better understand the items presented in the balance sheet and income statement.

• Analysis of principal items: detailed explanation of major items of assets, liabilities, income, and expenses. For example, a breakdown of fixed assets, long-term debt, and major revenue categories.
• Significant transactions: description of significant transactions that occurred during the period, such as acquisitions, sales of fixed assets, or extraordinary events.
• Significant changes: explanation of significant changes from previous periods, providing a context for understanding changes in financial data.

Information on possible risks and uncertainties

Explanatory notes should include information on any risks and uncertainties that could affect the organization. This information helps assess the financial strength and risk management of the institution.

• Financial risks: description of key financial risks, such as credit risk, liquidity risk, and market risk, and the policies adopted to manage them.
• Contingencies and contingent liabilities: information on legal contingencies, contingent liabilities, or other uncertain events that could have a significant financial impact.
• Risk management: details of the risk management strategies and policies implemented by the organization to mitigate the effects of such risks.

Segment reporting if applicable

If the organization operates in different industries or geographic areas, the explanatory notes should include segment reporting information to provide a more detailed view of financial and operational performance.

• Information by segment: details on revenues, expenses, assets, and liabilities for each operating or geographic segment.
• Aggregation criteria: explanation of the criteria used to aggregate data for different segments.
• Performance by segment: analysis of the financial and operational performance of each segment, highlighting differences and relative contributions to the overall performance of the organization.

Accrual accounting requirement

The INPAG standard requires that all transactions be recorded on an accrual basis. This means that transactions must be recognized in the period in which they occur, regardless of actual cash flows. Adopting accrual accounting provides a more accurate and realistic view of an organization's financial position and performance, improving the transparency and reliability of financial information.

Examples for Income from donations

When a donation is promised but has not yet been received insert:

• in Debtor Account column the account Debtors from donations.
• in Creditor Account column the account Income from donations.
• in the Amount column the promised amount.

This record recognizes the income as a debt, reflecting the promise of the donation, even though the money has not yet been received.

When the donation is actually received insert:

• in the Debtor Account column the account Bank.
• in the Creditor Account column the account Donation debtor.
• in the Amount column the received amount.

This recording adjusts the accounts once the money is actually received, eliminating the previously recorded debt.

Examples for project expenses

When an invoice for project services is received but not yet paid insert:

• in the Debtor Account column the account Project expenses.
• in the Creditor Account column the account Creditors.
• in the Amount column the invoice total amount.

This entry recognizes the expense when the invoice is received, regardless of whether it has been paid or not.

When the invoice is actually paid insert:

• in the Debtor Account column the account Creditors.
• in the Creditor Account column the account Bank.
• in the Amount column the paid invoice total amount.

This entry reduces creditors once the invoice has been paid, reflecting actual cash flow.

Benefits of accrual accounting

Adopting accrual accounting, as required by the INPAG standard, ensures that revenues and expenses are recorded in the correct period. This approach provides a more accurate view of the organization's financial activities, facilitating better resource management and more accurate planning. Nonprofit organizations that follow these accounting practices can demonstrate greater transparency and accountability, increasing the trust of donors, board members and other stakeholders.

Accounting for restricted grants and donations

INPAG requires that funds be distinguished between restricted and unrestricted funds. This distinction should be visible in the financial statements or notes.

Accounting for grant and donation income according to the INPAG standard requires a specific structure to ensure proper recording and recognition. The accounting process includes the following steps:

• Identify whether there is an enforceable agreement that confers rights and obligations.
• Identify the enforceable obligations in the agreement.
• Determine the amount of the transaction.
• Allocate the transaction amount to the enforceable obligations.
• Recognize the revenue when (or while) the enforceable obligation is satisfied.
• These steps ensure that revenue is recognized appropriately, accurately reflecting the economic activity of the organization.

Example of accounting transactions for restricted donations

Receipt of a grant for a specific project with implementing obligations.

When you receive the amount insert:

• in the Debtor Account column the account Cash/Bank or Donation debtor if the donation was promised.
• in the Creditor Account column the account Liabilities for grants.
• in the Amount column the amount received.

At this stage the amount received is recorded as a liability because the organization has an obligation to meet the conditions of the grant.

When you fulfill the executive obligation insert:

• in the Debtor Account column the account Expense1.
• in the Creditor Account column the account Bank.
• in the Amount column the paid amount.

The second transaction must be insert:

• in the Debtor Account column the account Liabilities from grants.
• in the Creditor Account column the account Income from grants.
• in the Amount column the paid amount.

Once the enforceable obligation is fulfilled, the liability is reduced and the amount is recognized as revenue, reflecting the completion of the project or condition fulfilled.

Accounting for unrestricted donations

Unrestricted donations, which do not impose specific obligations on the organization, follow a simpler accounting process than donations with enforceable obligations. These receipts can be recognized immediately upon receipt.

Example of an unrestricted donation

When you receive the amount insert:

• in the Debtor Account column the account Cash/Bank or Donation debtor if the donation was promised.
• in the Creditor Account column the account Income from donations.
• in the Amount column the received amount.

In this case the amount is immediately recognized as income since there are no specific obligations to be met.

Foreign currency conversion

Managing foreign currency transactions is an essential part of accounting, especially for nonprofit organizations that receive international grants and donations. The INPAS standard establishes precise rules for managing these transactions, including disclosure of foreign exchange gains and losses and retranslation of foreign currency monetary assets and liabilities related to grant agreements.

Foreign currency transactions must be translated into the functional currency using the exchange rate in effect on the date of the transaction. Monetary items, such as debtors and creditors, must be retranslated at the balance sheet date to reflect current exchange rates.

Example of transactions for foreign currency conversion

Receipt of 10'000$ grant when the exchange rate is 1$ = 0.90€.

Initial acknowledgement:

• in the Debtor Account column the account Cash/Bank.
• in the Creditor Account column the account Liabilities for grants.
• in the Amount column the amount 9'000€ (10'000$ * 0.90€ = 9'000€).

In this case the grant is recorded in euros at the exchange rate in effect at the time of the transaction.

Retranslation on the balance sheet date with the exchange rate 1$ = 0.85€.

• in the Debtor Account column the account Loss on exchange.
• in the Creditor Account column the account Cash/Bank.
• in the Amount column the lost amount 500€.

At the balance sheet date the grant must be retranslated at the new exchange rate. The difference between the initial value and the retranslated value is recorded as an exchange loss.

Treatment of exchange rate changes on grants

Exchange rate differences on monetary items related to grants should be treated in a manner consistent with the nature of the transaction. For example, if a grant received is to be spent on a specific project and the exchange rate varies, the amount to be reimbursed could differ due to exchange rate fluctuations.

For example a grant received of 10'000$ must be spent on a specific project. If the exchange rate varies and the grant must be partially repaid due to exchange rate differences.

No INPAS adoption for certain transactions

When an organization chooses not to apply INPAS standard for certain transactions, it is essential to provide a clear explanation and details of the accounting management adopted. The INPAS standard requires disclosure of the following information to maintain transparency and understandability in financial statements.

Mandatory disclosures in the case of no INPAS adoption

• Disclosure of transactions not compliant with INPAS
  • The organization must specify which transactions do not follow INPAS standards.
  • Example: “Donations in kind were not accounted for in accordance with INPAS standards.”
• Accounting treatment adopted
  • The alternative accounting treatment used for these transactions must be described.
  • Example: “In-kind donations were recorded at appraised value rather than market value according to INPAS guidelines.”
• Rationale for non adoption of INPAS
  • It is necessary to explain the reasons why INPAS standards were not applied.
  • Example: “Valuation of in-kind donations according to INPAS standards required specialized skills that the organization does not currently possess.”
• Impact on budgets
  • It must be indicated how the financial statements would differ if INPAS requirements had been applied.
  • Example: “If in-kind donations had been valued according to INPAS, the total value of income would have increased by €10,000.”
• Quantification of differences
  • Where possible differences between the accounting treatment adopted and that provided by INPAS should be quantified, without excessive costs.
  • Example: “Donations in kind were recorded at €5,000, while according to INPAS the correct value would have been €15,000, resulting in a difference of €10,000.”

References

• International Financial Reporting For Non Profit Organisations: www.ifr4npo.org

This template has only one Cash account and descriptive income & expense categories, that facilitate data entry. Get the Income Statement and Balance Sheet quickly, manage members and projects.

For more information on solutions for associations go to the Accounting for non-profit organizations page.

Create your File

• Create a new file, starting from this template (Template ID  +10936), using one of the methods explained. 
• With the command File → File properties, set the period, the company name and the basic currency.
• With the command File → Save as, save the file. Enter the company name and year in the file name.
  For example "association-2022.ac2".

See also Organize accounting files locally, online or in the cloud

Enter the Transactions

Register the liquidity transactions in the journal. Enter the date, the document number, the description, the category and the amount.

You can modify the journal at any time.

Click here to learn more about transactions.

Check and customize the Categories table

Once you have entered the transactions, you can check the Categories table. You will have an overview of your income and expenses, which allows you to keep your balance under control.

Get the Profit and Loss Statement

At any time of the year you can create your profit and loss statement, which includes income and expenses. You can also compare your current situation with the budget to understand if and where you are spending excessive amounts of money.

This template presents a synthetic chart of accounts with descriptive accounts that facilitate data entry. Get the Income Statement and Balance Sheet quickly, manage members and projects.

For more information on solutions for associations go to the Accounting for non-profit organizations page.

Create your File

• Create a new file, starting from this template (Template ID  +10623), using one of the methods explained. 
• With the command File → File properties, set the period, the company name and the basic currency.
• With the command File → Save as, save the file. Enter the company name and year in the file name.
  For example "association-2022.ac2".

See also Organize accounting files locally, online or in the cloud

Enter the Transactions

Register the liquidity transactions in the journal. Enter the date, the document number, the description, the account and the amount.

You can modify the journal at any time.

Click here to learn more about transactions.

Check and customize Accounts and Categories

Once you have entered the transactions, you can check the Accounts table and the Categories table. You will have an overview of your assets, liabilities, income and expenses, which allows you to keep your balance under control.

Get the the Profit and Loss Statement and the Balance Sheet

At any time of the year you can create your profit and loss statement, which includes income and expenses. You can also compare your current situation with the budget to understand if and where you are spending excessive amounts of money.

This template presents a synthetic chart of accounts with descriptive accounts that facilitate data entry. Get the Income Statement and Balance Sheet quickly, manage members and projects.

For more information on solutions for associations go to the Accounting for non-profit organizations page.

Create your file

• Create a new file, starting from this template (Template ID  +10619), using one of the methods explained. 
• With the command File → File properties, set the period, the company name and the basic currency.
• With the command File → Save as, save the file. Enter the company name and year in the file name.
  For example "association-2022.ac2".

See also Organize accounting files locally, online or in the cloud

Enter the Transactions

Register the accounting transactions in the journal. Enter the date, the document number and the description. Enter the destination account into the Debit account column, and  the account of origin in the Credit account. Then add the amount.
You can modify the journal at any time.

Check and customize the Accounts table

Once you have entered the transactions, you can check the Accounts table. You will have an overview of your assets, liabilities, income and expenses, which allows you to keep your balance under control.

Customize the Accounts table to suit your needs: you can add, delete and edit accounts, groups or descriptions.

Enter Opening Balances

In the Opening column enter the opening balances of the Accounts. Negative asset account amounts are entered with a minus sign in front.

Enter the balances of the previous year

If you are creating a new accounting and you want the amounts of the previous year to appear in the statements to be printed, you must insert the values in the appropriate column. Go to the Previous view and in the Previous Year column enter the values.

Get the Profit and Loss Statement and the Balance Sheet

At any time of the year you can create your Balance sheet, which is a financial report of your assets, liabilities and equity and the Profit and Loss statement, which includes income and expenses. You will achieve optimal reports because you can always modify the data until they are perfect. You have the possibility to print out your statements or save them in PDF format.

This template presents a brief chart of accounts with descriptive accounts that facilitate data entry. Get the Income Statement and Balance Sheet quickly, manage members and projects.

For more information on solutions for associations go to the Accounting for non-profit organizations page.

Create your file

• Create a new file, starting from this template (Template ID  +10621), using one of the methods explained. 
• With the command File → File properties, set the period, the company name and the basic currency.
• With the command File → Save as, save the file. Enter the company name and year in the file name.
  For example "association-2022.ac2".

See also Organize accounting files locally, online or in the cloud

Enter the Transactions

Register the liquidity transactions in the journal. Enter the date, the document number and the description. Enter the destination account into the Debit Account column, and  the account of origin in the Credit Account column. Then add the amount and specify the currency.

You can modify the journal at any time.

Click here to learn more about transactions.

Check and customize the Accounts table

Once you have entered the transactions, you can check the Accounts table. You will have an overview of your assets, liabilities, income and expenses, which allows you to keep your balance under control.

Get the Profit and Loss Statement and the Balance Sheet

At any time of the year you can create your balance sheet, which is a financial report of your assets, liabilities and equity and the profit and loss statement, which includes income and expenses. You can also compare your current situation with the budget to understand if and where you are spending excessive amounts of money.

Per maggiori informazioni vai alla pagina Organizzazioni religiose - modelli contabili.

Nella tabella conti sono presenti i conti per gestire la liquidità e tutti i beni patrimoniali della Parrocchia. Nella tabella categorie ci sono tutte le voci delle entrate e delle uscite che hanno la suddivisione in sottogruppi per la gestione ordinaria e straordinaria. Presenti anche due centri di costo per gestire e avere dettagli separati per le spese della Parrocchia e quelle dell'Oratorio.

Maggiori dettagli sono disponibili nella nostra Documentazione, in particolare:

• Entrate/uscite
• Come iniziare
• Conti
• Categorie
• Registrazioni
• Nuovo anno
• Registrazioni Preventivo
• Stampe

Questo modello presenta un piano dei conti molto semplice, ideale per insegnare le basi della contabilità in partita doppia, con Attivi, Passivi, Costi e Ricavi, senza sottogruppi.

Per maggiori informazioni sulla Formazione:

• Pagina sulla Formazione contabile
• Abbonamento gratuito di Banana Plus per scuole

Per sapere come usare Banana Contabilità:

• ▶ Video: Interfaccia di Banana

Piano dei conti

Nella tabella Conti è visibile il piano dei conti, con Bilancio e Conto economico a colpo d’occhio.

Lo si può adattare modificando, aggiungendo e eliminando conti, in base alle necessità. Maggiori dettagli su come impostare il piano contabile sono presente nella lezione online Il piano conti.

Un aspetto importante è che dal punto di vista informatico i software contabili generalmente si basano tutti sull'equazione "Dare = Avere", la quale ritrascritta diventa "Dare - Avere = 0". È stato scelto dai programmatori di mantenere tale forma, perciò gli importi in Dare vengono associati dal sistema al segno più "+", mentre gli importi in Avere al segno meno "-".

Saldi iniziali

Nella Colonna Apertura si inseriscono i saldi iniziali degli Attivi e dei Passivi. I saldi passivi si inseriscono con il segno meno davanti.

Giornale e registrazioni

La tabella Registrazioni è il fulcro di Banana Contabilità e viene usata per inserire le registrazioni in partita doppia. Gli studenti fanno tutte le operazioni qui: si esercitano inserendo i dati, li controllano e se fanno degli errori possono correggerli in qualsiasi momento.

Per inserire i movimenti a giornale si devono completare le seguenti colonne:

• Data, eventuale nr. di documento
• Descrizione
• Conto in Dare
• Conto in Avere
• Importo

Le singole registrazioni possono comunque prendere la forma di semplici, ossia occupanti una sola riga, oppure di composte, ossia occupanti più righe (qualora fossero coinvolti più di due conti). Ciò è esattamente identico a quanto avviene in forma tradizionale cartacea, però in modo più rapido grazie all'uso del computer.

Dopo ogni registrazione, i saldi dei conti (nella tabella Conti) si aggiornano automaticamente. Così gli studenti possono subito rendersi conto dell'impatto di ogni operazione e la contabilità è sempre in ordine.

Colonna Saldo

Grazie alla Colonna Saldo gli studenti vedono all'istante se ci sono eventuali errori contabili o anomalie e possono correggere subito i dati inseriti.

Schede conto

Le Schede conto corrispondono ai mastrini e mostrano quindi i movimenti di ogni singolo conto. Riportano il Saldo iniziale, le variazioni dovute alle registrazioni immesse a Giornale e il risultante Saldo finale.

Bilancio e Conto Economico

Una volte inserite le registrazioni contabili si può ottenere il Bilancio e il Conto economico. Il Piano dei conti, già completato in modo automatico e istantaneo con i Saldi finali, mostra già il Bilancio e il Conto Economico finali.

Grazie al comando Report > Bilancio abbellito per gruppi, si può ottenere la presentazione ordinata e curata del Bilancio e del Conto economico da salvare in PDF o da stampare. Vengono così "abbelliti" e riprodotti in stile tradizionale al fine di presentarli.

I rendiconti possono essere personalizzati scegliendo le sezioni da stampare, il periodo, la suddivisione del periodo e altro.

Analisi di bilancio

Tramite un'estensione apposita, dal menu Estensioni > Conto dei Flussi e Indici di Bilancio, si può ottenere in automatico un report in formato PDF che contiene:

• Indici di Liquidità (Cash ratio, Quick ratio, Current ratio)
• Indici di Redditività (ROE, ROI, ROS, ... )
• Indici di Efficienza
• Cash Flow
• Analisi DuPont e Altman Index Z-Score

Scopri il libro che svela le logiche alla base dei software di contabilità, pensato per chiunque voglia comprendere a fondo il funzionamento dei programmi contabili. Questo testo offre una guida completa e accessibile, partendo dalla storia della contabilità fino alle tecnologie digitali più recenti, per mostrare come i software moderni automatizzano operazioni complesse di bilancio, calcolo e reporting.

• Funzionamento e logiche dei programmi di contabilità (formato PDF)

A chi è indirizzato?

Il libro è rivolto a una vasta gamma di lettori: professionisti, sviluppatori di software, docenti, studenti e chiunque si avvicini alla contabilità per la prima volta. È ideale per chi utilizza software di contabilità senza una formazione specifica, fornendo una comprensione più profonda delle logiche e dei meccanismi che facilitano la gestione contabile e permettono di sfruttare al meglio questi strumenti.

Perché leggere questo libro?

L'automazione dei software contabili ha semplificato notevolmente il lavoro di contabilità, ma spesso ha anche nascosto i meccanismi fondamentali della contabilità a partita doppia. Questo libro è stato scritto per colmare questa lacuna, offrendo una guida chiara che permette ai lettori di comprendere come i software gestiscono automaticamente diverse operazioni contabili. La comprensione delle logiche di base dietro questi strumenti consente di usare i software in modo più consapevole e di sfruttarne al massimo il potenziale.

Domenico Zucchetti, contabile, giurista e programmatore, è un pioniere nello sviluppo di soluzioni per la contabilità digitale. Con oltre 40 anni di esperienza nel settore, ha fondato Banana.ch SA e creato Banana Contabilità, uno dei software più accessibili per la gestione contabile. Zucchetti ha dedicato la sua carriera a rendere la contabilità intuitiva e automatizzata, focalizzandosi sulle esigenze delle piccole imprese e sull’efficacia didattica dei suoi strumenti. La sua profonda conoscenza dei principi contabili e delle tecnologie emergenti lo rende una figura di riferimento per chiunque voglia migliorare la gestione finanziaria aziendale.

Condividi la tua opinione

Siamo sempre interessati a conoscere le opinioni dei nostri lettori. Dopo aver letto “Funzionamento e logiche dei programmi di contabilità” ti invitiamo a condividere i tuoi feedback e suggerimenti. Facci anche sapere se dovessi trovare che alcuni argomenti vadano spiegati in maniera più semplicistica. Le tua opinione è preziosa e ci aiuta a migliorare continuamente la qualità del nostro lavoro.

Puoi inviare il tuo feedback tramite questo modulo. Grazie per il tuo contributo!
 

[Questa estensione e questa documentazione sono in fase di sviluppo e non sono ancora nella loro forma finale]

L’estensione Correzioni automatiche per esami di contabilità può adattare file esistenti oppure utilizzare i modelli di piano dei conti disponibili direttamente in Banana Accounting+. Questo la rende adatta sia per scopi formativi sia per esercizi ed esami di contabilità in partita doppia.

• Creare o aprire un file di contabilità in partita doppia.
• Dal menu Banana, fare clic su Estensioni.
• Fare clic su Correzioni automatiche per esami di contabilità.
• Fare clic su Preparazione file.
• L’estensione chiede di preparare un file docente oppure un file studente.
• Scegliere il tipo di file che si desidera preparare e fare clic sul pulsante OK.

• Fare clic sul pulsante OK nella finestra che appare. Le modifiche mostrate nell’immagine sottostante verranno quindi applicate al file.

L’estensione aggiunge automaticamente al file le colonne necessarie, mantenendo inalterate le registrazioni esistenti.

Se le colonne richieste sono già presenti, non verranno aggiunte nuovamente. Se il file è già preparato, questa funzione non apporterà alcuna modifica.

Se il file è già pronto per l’uso, questa funzione non effettuerà alcuna modifica.

Vengono aggiunte le seguenti colonne:

• Auto (prima colonna a sinistra).
• Max Score.
• Auto Score.
• Adjusted Score.
• Corrections Notes.

Questa funzionalità è disponibile solo per i modelli di contabilità in partita doppia.

Istruzioni aggiunte per il file del docente

Un simbolo cancelletto (#) viene inserito nella colonna Doc della tabella Registrazioni.

La chiave teacherfile viene aggiunta nella colonna Descrizione (senza virgolette e scritta interamente in minuscolo).

Istruzioni aggiunte per il file dello studente

La parola Student viene aggiunta nella colonna Doc (senza virgolette e con la prima lettera maiuscola).
 

[Questa estensione e questa documentazione sono in fase di sviluppo e non sono ancora nella loro forma finale]

La correzione automatica può essere eseguita esclusivamente sul file dello studente:

• Non è disponibile se eseguita sul file del docente.
• Può essere effettuata solo se sul file dello studente non sono state applicate in precedenza correzioni automatiche.
• Se è necessaria una seconda correzione, le correzioni automatiche esistenti devono prima essere rimosse utilizzando la funzione Elimina le correzioni.

Verifica della soluzione

Questo è il flusso di lavoro per eseguire una correzione automatica con l’estensione:

• Dal menu, selezionare Azioni > Ricalcola contabilità. Il programma segnalerà eventuali problemi presenti nel file.
• Eseguire il comando Estensioni > Correzioni automatiche per esami di contabilità > Correggi gli esercizi.
  • Questo comando esegue controlli specifici, come la verifica della correttezza dei numeri di conto e di altri dati.
    • Se una registrazione contiene un errore, verrà visualizzato un messaggio nella colonna Corrections Notes.
    • La colonna Auto Score verrà aggiornata con il punteggio calcolato.

[Questa estensione e questa documentazione sono in fase di sviluppo e non sono ancora nella loro forma finale]

Questa funzionalità è disponibile solo se sono già state eseguite correzioni automatiche utilizzando il comando Correggi gli esercizi.

La colonna Adjusted Score consente al docente di modificare manualmente il punteggio calcolato automaticamente quando necessario. Dopo aver effettuato le modifiche, il docente può ricalcolare il punteggio totale dell’intero esercizio tramite il menu dell’estensione.

L’ultima riga, che visualizza il punteggio totale, verrà quindi aggiornata con il punteggio finale modificato impostato dal docente.

[Questa estensione e questa documentazione sono in fase di sviluppo e non sono ancora nella loro forma finale]

Questa funzione rimuove le righe che sono state aggiunte automaticamente dall’estensione durante il processo di correzione.

Le righe originali dello studente rimangono nel file, ma vengono rimossi eventuali colori di evidenziazione, punteggi o messaggi di errore.

In questo modo, il file dello studente viene ripristinato al suo stato originale.

La funzione può essere eseguita solo se è già stata effettuata una correzione automatica e si applica esclusivamente al file dello studente.
 

[Questa estensione e questa documentazione sono in fase di sviluppo e non sono ancora nella loro forma finale]

Le impostazioni consentono di decidere se assegnare un punteggio automatico e di definire i punti per ciascuna condizione verificata.

Tutte le impostazioni devono essere configurate nel file del docente e verranno applicate automaticamente durante la valutazione dei file degli studenti.

Impostazioni disponibili nel file del docente

Le impostazioni attualmente disponibili e le relative descrizioni sono le seguenti:

• Valutazione basata su punti: abilita o disabilita l’assegnazione automatica dei punteggi per le registrazioni degli studenti.
• Punti per data corretta: assegna punti se la data inserita dallo studente corrisponde a quella del docente.  
  Impostare a zero se non si desidera valutare questo campo.
• Punti per conto Dare corretto: assegna un punteggio se il conto Dare inserito è corretto.  
  Impostare a zero se non si desidera valutare questo campo.
• Punti per conto Avere corretto: assegna un punteggio se il conto Avere inserito è corretto.  
  Impostare a zero se non si desidera valutare questo campo.
• Separare i conti Dare e Avere: consente un’assegnazione separata dei punti per il conto Dare e il conto Avere.
  • Se la casella è selezionata, il punteggio viene assegnato separatamente anche se uno dei due conti (Dare o Avere) è errato.
  • Se la casella non è selezionata, il punteggio è pari a zero quando entrambi i conti Dare e Avere sono errati o quando uno dei due è errato.
  • Se la casella non è selezionata, i punti vengono assegnati solo quando entrambi i conti Dare e Avere sono corretti.
    • In questo caso, il punteggio del conto Dare e quello del conto Avere vengono sommati per ottenere il punteggio finale assegnato allo studente.
• Punti per importo corretto: assegna un punteggio se l’importo inserito è corretto.  
  Impostare a zero se non si desidera valutare questo campo.
• Punti per codice IVA: assegna un punteggio se il codice IVA inserito è corretto.  
  Impostare a zero se non si desidera valutare questo campo.  
  I punti per il codice IVA vengono considerati solo per i modelli con funzionalità IVA attive.
• Punti per importo in valuta: assegna un punteggio se l’importo in valuta inserito è corretto.  
  Impostare a zero se non si desidera valutare questo campo.  
  I punti per l’importo in valuta vengono considerati solo per i modelli multivaluta.
• Punti per valuta: assegna un punteggio se la valuta inserita è corretta.  
  Impostare a zero se non si desidera valutare questo campo.  
  I punti per la valuta vengono considerati solo per i modelli multivaluta.
• Punti per tasso di cambio: assegna un punteggio se il tasso di cambio inserito è corretto.  
  Impostare a zero se non si desidera valutare questo campo.  
  I punti per il tasso di cambio vengono considerati solo per i modelli multivaluta.
• Penalizzare l’importo solo se Dare e Avere sono corretti: assegna un punteggio all’importo solo se i conti Dare e Avere inseriti sono corretti.

In fondo al file, un’immagine della finestra delle impostazioni nel file del docente mostra come queste opzioni sono configurate.
 

The Accounts Settings dialog allows you to specify the accounts used for different investment transactions, such as sales, valuation adjustments, and other investment-related entries.

These accounts are used by the Investment Accounting extension when it automatically calculates or creates accounting transactions, ensuring that the appropriate accounts are used for each type of operation.

You do not need to specify every account, only those required for your accounting setup. The accounts entered in the dialog must exist in the Accounts table. If an account does not exist, the program displays an error message when you try to confirm the settings.

Sections in the Dialog and Account Usage

The dialog is divided into three main sections.

Balance Accounts

This section contains the Balance Sheet accounts associated with investments and other investment-related balances.

• Assets 
  Contains the accounts used to record investment assets.
  The first time you open the dialog, the program automatically fills this field with the Investment Balance Sheet Accounts specified in the Asset Account column of the Items table.
• Liabilities
  Contains the accounts used for investment-related liabilities, such as margin loans or other financial obligations.
   

Value Changing Accounts

This section contains the accounts used to record realized and unrealized gains and losses, exchange rate differences, and other adjustments affecting the value of investments.

• Realized Gain: Account for recording realized gains from investment sales.
• Realized Loss: Account for recording realized losses from investment sales.
• Unrealized Gain: Account for recording unrealized gains due to an increase in the market value of investments.
  Used by the Create adjustment transactions command.
• Unrealized Loss: Account for recording unrealized losses due to a decrease in the market value of investments.
  Used by the Create adjustment transactions command.
• Realized Exchange Rate Gain: Account for recording realized exchange rate gains arising from the sale of investments denominated in a foreign currency.
• Realized Exchange Rate Loss: Account for recording realized exchange rate losses arising from the sale of investments denominated in a foreign currency.
• Unrealized Exchange Rate Gain: Account for recording unrealized currency gains due to favorable exchange rate movements.
• Unrealized Exchange Rate Loss: Account for recording unrealized currency losses due to unfavorable exchange rate movements.
• Depreciations: Account for recording investment depreciation adjustments, if applicable.
• Other Value Changing Costs: Account for miscellaneous expenses affecting the value of investments.
• Other Value Changing Income: Account for miscellaneous income affecting the value of investments.
• Rounding Differences: Account for small discrepancies due to rounding or decimal precision differences.

Profit and Loss Accounts

This section contains the accounts used to record income and expenses related to investment activities.

• Charges: Account for general investment-related charges and fees.
• Commissions: Account for broker or bank commissions on investment transactions.
• Interest Earned: Account for interest income from bonds or other financial instruments.
• Interest Paid: Account for interest expenses related to investment loans or margin trading.
• Dividends Income: Account for dividend income received from investments.
• Other Income: Account for any additional investment-related income not classified elsewhere.
• Other Costs: Account for any additional investment-related costs not classified elsewhere.

Error Messages

• Account XXX not found in the Accounts table: The account entered does not exist in the Accounts table.
  • Add the account to your Accounts table.
  • Select the “Ignore warnings/errors” checkbox at the bottom of the dialog to ignore the error.

This command updates the current market prices of investments in the Items table. Market price data can be imported from a CSV file or from the clipboard.

Before applying the changes, Banana Accounting displays a preview in the Commit changes dialog. Once the changes are confirmed, the imported prices are entered in the Price Current column of the Items table.

Price Current Column

The Price Current column in the Items table contains the current market price used to calculate the current value of the investment.

You can update Price Current manually, by copying and pasting values into the Items table, or by using the Update market prices command to import prices for multiple investments.

When market prices are imported and the changes are confirmed, the command updates the Price Current column of the corresponding Items.

Prepare Current Market Price Data

Current market prices can be obtained from financial information providers and prepared in an Excel or CSV file for import.

For each investment, provide:

• the ISIN or other identifier used to identify the investment
• the corresponding current market price.

Make sure that the identifier used in the import data corresponds exactly to the identifier entered for the investment in the Items table.

File Format

The extension expects the data to be in the following two-column format, with ISIN and current market price separated by a semicolon (;):

US123456789;11.04873
IT000792468;10.98732
...

• First column: The ISIN or other investment identifier.
• Second column: The current market price, without thousands separators and using a period (".") as the decimal separator.

Import Procedure

You can import the data in two different ways.

Import *.csv File

1. Choose Extensions > Investment accounting > Update market prices.
2. Select the *.csv file.
3. Review the changes in the Commit changes dialog and confirm them.

Import from Clipboard

1. Choose Actions > Import to accounting and select the Import File option.
2. Select the extension to be used, in this case 2. Update market prices.
3. Open the Excel file, select the data, and copy it to the clipboard.
4. In the import dialog, select Import data from clipboard.
5. Click OK.
6. Review the changes in the Commit changes dialog and confirm them.

Error Messages

• Unrecognised *.csv file format: The format of the *.csv file you are trying to import does not match the required format.
  • Make sure that you selected the correct file.
  • Check that the data follows the format described in the File Format section above.
• Items table not found: The Items table is not present in the accounting file.
  • Add the Items table to the accounting file.
• Asset: XXX not found in the Items table: The identifier contained in the imported data does not correspond to an investment in the Items table.
  • Check that the identifier is correct and corresponds to the one entered in the Items table.
  • If the investment has not yet been defined, add it to the Items table before importing its market price.

The Calculate sales data dialog allows you to calculate the realized gain or loss resulting from the sale of an investment and, when required, create the related accounting transactions.

The dialog provides two main functions:

1. Calculate the Sale Result – Click Calculate profit or loss to preview the realized gain or loss based on the data entered in the dialog or automatically retrieved from the accounting file. No accounting transactions are created. This function can also be used without starting from the sale transaction row in the Transactions table.
2. Create the Sales Record – Click Create sales record to create the accounting transactions required to complete the sale recording. To use this function, start from the sale transaction row in the Transactions table that records the net proceeds from the investment sale.

Start from the Sale Transaction Row

When creating the sales record, the program needs to identify the transaction to be completed with the additional entries required to record the sale, such as charges, realized gains or losses, and exchange rate differences. Therefore, you must start from the transaction row that records the net proceeds from the investment sale.

If this row already includes:

• Item (security ID)
• Quantity
• Unit Price (Market Price)
• Exchange Rate (for multi-currency accounting)

The dialog retrieves this information automatically. Otherwise, you need to enter the missing information in the dialog.

The sale transaction row is the only row that must be entered manually. Once this row is available, the program can automatically create the additional entries required to complete the sale recording.

How to use the dialog

When you execute this command, a dialog titled Calculate book profit/loss on sale opens.

Enter or review the information required for the sale:

• Security Data:
  • Id (ISIN): Select the security from the dropdown.
  • Type: Displays whether the security is a Stock or a Bond.
  • Quantity/Nominal Value: Enter the quantity or nominal value of the investment being sold.
  • Current Price: Enter the price per unit at which the investment is being sold.
  • Current Exchange Rate: For investments denominated in a foreign currency, enter the exchange rate applicable to the transaction.
  • Bank Charges: Enter any bank charges related to the sale. If no amount is entered, the corresponding transaction is not created.
  • Other Charges: Enter any additional costs related to the sale. If no amount is entered, the corresponding transaction is not created.
  • Accrued Interests: For bonds, enter any accrued interest related to the sale. This field is enabled only for bonds.
• Results Preview: Once the required data is entered, click Calculate profit or loss to generate a preview showing:
  • Actual Quantity:  The quantity held before the sale.
  • Book Value per Unit: The current book value per unit of the investment.
  • Total Book Value: The book value of the investment quantity being sold.
  • Total at Current Price: The value of the investment quantity being sold at the entered Current Price.
  • Book Profit/Loss: The difference between the book value and the sale value.
  • Exchange Rate Profit/Loss: For investments denominated in a foreign currency, the gain or loss resulting from exchange rate differences.

Amounts are displayed using the number of decimal places defined for the corresponding columns in the Transactions table.

When you enter an amount in the dialog, make sure to use the local number format (for example, “1'234.56” in Switzerland), as this is the format expected by the program.

Recording the Sale

Once you are satisfied with the preview, click Create sales record to create the accounting entries required to complete the sale recording. The program displays a confirmation dialog showing the entries to be added or modified, allowing you to review them before applying the changes.

• Upon confirmation, the program updates the accounting records with the new or modified entries.
• If the quantity is zero or the calculated profit/loss is zero, no transaction is created.
• The program adds a transaction identifier to the ExternalReference column of both the original sale row and any newly created rows. This prevents duplicate entries if the command is run multiple times on the same sale row.
• If the program detects an existing record for this sale, it will ask whether you want to overwrite it.

This procedure helps ensure that investment sales are correctly recorded while allowing you to review the accounting entries before they are applied.

In the example shown in the image, placeholder accounts are used. These are used when the corresponding accounts have not been defined in the Accounts Settings dialog.

The extension uses a neutral number (±123.00) in the Quantity column when recording the realized gain or loss. A neutral quantity does not change the quantity held but allows the amount of the realized gain or loss to be associated with the investment and its corresponding unit value to be shown in the Unit Price column. This is especially useful for investment funds and ETFs.

Error Messages

• Items table not found: The Items table is not present in the accounting file.
  • Add the Items table to your file.
• Asset: XXX not foun: The selected Asset does not exist in the Items table.
  • Add the Item to the Items table
  • A valid Asset must have an ID and an Asset Account
• Asset: XXX without assigned Asset Account: No Asset Account has been assigned to this Asset in the Items table.
  • Define an account in the Asset Account column for the Asset in the Items table.
• Asset: XXX without assigned type: No Asset Type has been defined for this Asset.
  • Define the Asset Type in the Items table.
• The selected row does not contain the Asset ID: The selected row does not contain a valid Asset ID. To create the sales record, the selected row must contain the ID of an Asset defined in the Items table.
• The selected row does not contain a valid sale Quantity: The selected row does not contain a valid quantity for an investment sale. The sale quantity must be negative. Check that the quantity is preceded by a minus sign (-) and that you have selected a sale row rather than a purchase row.
• The selected row in the Transactions table is not correct: The selected row does not correspond to the investment sale row required to create the sales record.
• The selected row in the Transactions table is not valid: The selected row in the Transactions table is not a valid transaction row.

This command automatically creates adjustment transactions to align the book value of investments with their current market value and, for investments denominated in a foreign currency, with current exchange rates. Adjustment transactions can be created multiple times during the year. For year-end adjustments, see Investment Accounting Opening and Closing the Year.

Define Current Market Values

Set Up the Current Prices

In the Items table, enter the current market price for each investment in the Price Current column.

You can:

• Enter the current prices manually, including only for the investments for which you want to create adjustment transactions.
• Use the Update Market Prices command to import and update current prices for multiple investments.

Current Exchange Rates

For investments denominated in a foreign currency, the current value in base currency is automatically calculated using the current exchange rate defined for the corresponding currency in the Exchange rates table.

The current exchange rate is the exchange rate entered without a specific date. For more information, see Items Table with Investments List.

Adjustment Transactions Dialog

When you run the Create adjustment transactions command, a dialog asks you to enter the date to be used for the adjustment transactions. By default, the current date is suggested.

All adjustment transactions created by the command are recorded with the specified date.

Commit Changes Dialog

Before the adjustment transactions are recorded, the Commit changes dialog displays a preview of all the transactions that will be created, allowing you to review them before confirming the changes.

Adjustement Transactions

Adjustment transactions are generated and grouped by investment. If both a market price adjustment and an exchange rate adjustment are required for the same investment, the corresponding transactions are kept together.

Adjustment transactions are recorded using the Asset Account defined for the investment in the Items table, increasing or decreasing its book value. The offsetting entry is recorded in the corresponding gain or loss account.

If the following accounts are defined in the Accounts Settings dialog, the program uses them to record the adjustments:

• Unrealized Gain / Unrealized Loss for market price adjustments.
• Unrealized Exchange Rate Gain / Unrealized Exchange Rate Loss for exchange rate adjustments.

If the required accounts are not defined in the Accounts Settings dialog, the program inserts descriptive placeholder accounts in the generated transactions.

Once the adjustment transactions have been recorded, verify that the balances of the Asset Accounts match the current values of the corresponding investments in the Items table. For more information, see Create Adjustment Transactions.

In the following cases, no adjustment transactions are created:

• The book value already corresponds to the current market value and, for investments denominated in a foreign currency, the book exchange rate corresponds to the current exchange rate.
• The investment has a current quantity of zero.
• No current market price is defined for the investment.

Error Messages

• Items table not found: The Items table is not present in the accounting file.
  • Add the Items table to your file.
• No Asset found in the Items table: The Items table does not contain any valid Assets.
  • Add Assets to the Items table.
  • A valid Asset must have an ID and an Asset Account.
• No Asset with current price found in the Items table: No Asset with a valid current price was found in the Items table.
• The carrying amounts are already aligned with the current market prices. No unrealized gains or losses have been generated: The book values of the investments are already aligned with their current market values and, where applicable, current exchange rates. No adjustment transactions are required.

The Check Balances report verifies that the values of individual investments are consistent with the balances of the Asset Accounts to which they are assigned.

This check is particularly useful at the beginning of a new accounting year to verify that:

• Opening and closing balances have been recorded correctly.
• The values of individual investments are consistent with the balances of their corresponding Asset Accounts.

Currently, the check is performed only for the current accounting year.

Why Use This Report?

The report helps you:

• Identify discrepancies between investment values and the balances of the corresponding Asset Accounts.
• Verify that investments and their assigned Asset Accounts remain consistent.
• Check the consistency of balances after year-end closing.

The report can be exported and saved at any time. For more information, see Printouts/preview.

Error Messages

• Items table not found: The Items table is not present in the accounting file.
  • Add the Items table to your file.
• No Asset found in the Items table: The Items table does not contain any Asset.
  • Add Assets to the Items table.
  • A valid Asset must have an ID and an Asset Account.
• No Asset accounts found in the Items table: No Asset Accounts have been assigned to the Assets in the Items table.
  • Define an Asset Account for each Asset using the  Asset Account column. in the Items table.

The Reconciliation Report provides a detailed overview of the transactions recorded for investments and verifies that the balance of each Asset Account in the accounting records is consistent with the balance calculated from the transactions of the investments assigned to that account.

At the end of the report, a reconciliation summary shows the opening balance, the net change during the period, and the closing balance, allowing you to verify that the Asset Account balance matches the balance calculated from the corresponding investment transactions. Any differences are shown in the Differences fields, with the corresponding amounts highlighted in red.

Selection Dialog

Select the Asset Account(s) for which you want to generate the reconciliation report.

Report Structure

The structure of this report is similar to the Security Card report, as it lists the transactions for each investment assigned to the selected Asset Account.

For each selected Asset Account, a separate table is generated on a new page of the report.

Saving and Exporting the Report

The report can be exported and saved at any time. For more information, see Printouts/preview.

Error Messages

• Items table not found: The Items table is not present in the accounting file.
  • Add the Items table to your file.
• No Asset found in the Items table: The Items table does not contain any Asset.
  • Add Assets to the Items table.
  • A valid Asset must have an ID and an Asset Account.
• No Asset accounts found in the Items table: No Asset Accounts have been assigned to the Assets in the Items table.
  • Define an Asset account for each Asset in the Items table using the Asset Account column.

The Security Card report provides a detailed overview of all transactions recorded for a specific investment. Its structure is similar to the Account Card, but the report is filtered by investment and also shows how the quantity held and the book value change after each transaction.

Selection Dialog

Select the investment for which you want to generate the Security Card report. By default, the dialog displays the list of investments defined in the Items table.

If the selected investment is not found in the Items table, an error message is displayed. Make sure that the investment is correctly defined in the table.

When you reopen the dialog, the investment selected the last time is displayed again.

Report structure

• Date: Transaction date.
• Doc: Transaction number.
• Description: Transaction description.
• Debit (item Currency): Debit amount in the item currency.
• Credit (item Currency): Credit amount in the item currency.
• Quantity:
  • Purchased: No sign.
  • Sold: With minus '-' sign.
  • Neutral: With neutral number symbol: '±'.
• Unit Price (item Currency): purchase or sale (unit) price of the investment.
• Balance (item Currency): Balance amount in the item currency.
• Quantity Balance: Current quantity of securities.
• Book value per unit (item Currency): Current book value per unit of the investment.
• Debit (Base Currency): Debit amount in base currency.
• Credit (Base Currency): Credit amount in base currency.
• Balance (Base Currency): Balance amount in base currency.

Saving and Exporting the Report

The report can be exported and saved at any time. For more information, see Printouts/preview.

Error Messages

• Items table not found: The Items table is not present in the accounting file.
  • Add the Items table to your file.
• Asset: XXX not found: The selected Asset has not been found in the Items table.
  • Add the Asset in the Items table.
  • A valid Asset must have an ID and an Asset Account
• No Asset found in the Items table: The Items table does not contain any Asset.
  • Add Assets to the Items table.
  • A valid Asset must have an ID and an Asset Account.

The report provides a comprehensive overview of your current investments. It is divided into two main sections:

• Appraisal Report: Offers a snapshot of your investments, comparing the book value of each investment with its current market value.
• Investment Accounting Transactions: Displays a detailed list of all transactions carried out for each investment.

Appraisal Report

The Appraisal Report helps you quickly assess the situation of your investments. It displays key information such as book value, current market value, and any unrealized gains or losses for each investment.

To obtain an up-to-date appraisal, enter the current market price for each investment in the Price Current column of the Items table.

• Type/Security: Name of the group or investment.
• ISIN: ISIN or other identification number of the investment.
• Currency: Currency in which the investment is denominated.
• Current quantity: Current quantity of the investment held.
• Book value per unit: Current book value per unit of the investment.
• Book value: Total book value of the investment.
• Market value per unit: Current market price per unit of the investment, as defined in the Price Current column of the Items table.
• Market value: Current market value of the investment.
• % of Port: Percentage of the total portfolio represented by the investment.
• Un.Gain or Loss: Unrealized gain or loss on the investment.
• % G/L: Ratio of the unrealized gain or loss to the market value.

Investment Accounting Transactions Report

The report summarises the accounting transactions recorded for each investment.

Saving and Exporting the Report

The report can be exported and saved at any time. For more information, see Printouts/preview.

Error Messages

• Items table not found: The Items table is not present in the accounting file.
  • Add the Items table to your file.
• No Asset found in the Items table: The Items table does not contain any Asset.
  • Add Assets to the Items table.
  • A valid Asset must have an ID and an Asset Account.