Items Table with Investments List

The Items table contains one row for each investment and provides the information required to track quantities and determine the Book Values and Market Values of all securities managed in Banana Investment Accounting. Together with the Accounts table, it forms the core of the investment accounting model.

Each row represents one investment (Item). The Item identifies the security, tracks its quantity and valuation information, and links investment transactions to the corresponding Investment Balance Sheet Account.

Data to be entered

Enter all investments by specifying the following information:

• Item: The unique ID used to identify the investment, such as an ISIN or ticker symbol.
• Description: The description of the investment.
• Sum In: Defines the group to which the investment belongs, such as stocks, bonds, funds, or other investment categories.
  • Groups are used to calculate subtotals in the Items table and organize investment reports.
  • Investments belonging to the same group are often linked to the same Investment Balance Sheet Account.
• Asset Account: The Investment Balance Sheet Account to which the investment is linked.
  • It represents the connection point between Financial Accounting and Investment Accounting.
  • The Asset Account must be an asset Balance Sheet account, as it represents the accounting value of the investment. If a different type of account is entered, such as an Income Statement account, the program displays a warning message.
  • The total Book Value of all securities linked to the same Investment Balance Sheet Account must correspond to the balance of that account. The Reconciliation Report verifies that the account balance and the total Book Value of investments remain consistent.
• Asset Type: Defines how the investment quantity and price are expressed:
  • 1- Investments Measured by Effective Quantity: Stocks, ETFs, funds, and similar securities.
  • 2- Investments Measured by Nominal Value: Bonds, debt securities, and similar investments.
  • This internal classification is used by the investment accounting extension to calculate quantities and values. It is not part of the accounting reports.
• Currency (for multi-currency accounting only): The currency of the investment.
  • The currency must be the same as the currency of the Investment Balance Sheet Account selected in the Asset Account field.
• Begin Qt: The opening quantity of the investment.
• Price Begin: The opening Book Price per unit of the investment.
• Price Current: The current Market Price per unit of the investment.
  • This value can be entered manually or updated using the  Import market prices, which allows market prices for multiple securities to be updated at once.

Data calculated automatically

The program automatically calculates:

• Value Begin (also Value Begin Currency for multi-currency accounting): Represents the opening Book Value of the investment.
  • Value Begin = Begin Qt × Price Begin.
  • In multi-currency accounting, the exchange rate applied between Value Begin Currency and Value Begin is the opening exchange rate without a date specified in the Exchange rates table for that particular currency.
  • The sum of the Value Begin amounts of all investments linked to the same Investment Balance Sheet Account must correspond to the opening balance of that account in the Accounts table.
  • See also the Opening and closing page for more information.
• Current Qt: Represents the current quantity of the investment.
  • It is calculated from the Begin Qt plus or minus the quantity changes recorded in transactions.
• Value Current (also Currency Value for multi-currency accounting): Represents the current Market Value of the investment.
  • Value Current = Current Qt × Price Current.
  • In multi-currency accounting, the exchange rate applied between Currency Value and Value Current is the current exchange rate without a date specified in the Exchange rates table for that particular currency.
  • Value Current represents the Market Value of the investment and should not be confused with its current Book Value.
• The totals for the different groups.

Grouping

Grouping allows investments to be organized into categories such as stocks, bonds, ETFs, or funds.

The Sum In field links each Item to the corresponding group, allowing subtotals to be calculated in the Items table and results to be organized in reports such as the Portfolio Valuation Report.

Grouping and Investment Balance Sheet Accounts serve different purposes. A group determines how investments are organized and totaled for reporting purposes, while the Investment Balance Sheet Account determines where their Book Value is recorded in financial accounting.