The Accounts table - Income & Expense accounting

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In this article

The Accounts table presents the balance sheet, where you enter:

  • The balance sheet accounts, including any accounts of customers, suppliers.
  • The totalisation groups
    In the following example, in the Accounts table, all accounts are grouped in Group 1 (Total Assets). The asset accounts are added to the liability accounts and the difference determines the Net Assets.
     For more information on the grouping system, please refer to the Double-entry Accounting Groups page
  • Opening balances.

The Accounts table displays account balances, columns of incoming and outgoing movements, and the budget. This provides an immediate and constantly updated view of the balance sheet situation. Assets are shown in positive, liabilities (debits) in negative.

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The columns of the Accounts table

The main columns of the Accounts table are listed below. The display of columns changes according to the selected View.

Additional columns can be added, either system columns or own columns, via the menu Data > Columns setup.

Enter an asterisk to signal a section change. For example, to distinguish Total Assets from Cost Centers.
Values must be entered in the Sections column for presenting the Enhanced Statement with groups.
Refer to the Sections page for further details and information.

Values are entered that total the categories that have the same grouping in the Sum in column. They are fundamental for totals.

Enter the number or initials of the account to be managed (cash, bank, post).

Enter a description for the relative account. This description is automatically taken from the Account Description column of the Transactions table (if displayed).

Sum in (Gr) 
Enter a value that identifies the category belonging to the same group.
The column heading 'Sum in', used in Banana Plus version, replaces the column heading 'GR', used in previous versions.

This is the column that shows the opening balances. The opening balance is only entered manually in this column the first time Banana accounting is used, or a new file is opened. At the start of the new year with automatic opening, the opening balances are automatically entered again.

This locked column displays the balance of incoming transactions. The balance will be updated automatically after each registration.

This locked column displays the balance of expenses. The balance will be updated automatically after each registration.

This locked column displays the balance resulting after income and expenses. The balance will be updated automatically after each registration.


The Sections in the accounts and / or categories table allow you to define a set of accounts and categories that you wish to print via the Report > Enhanced statement with groups command.

  • The sections are indicated in the sections column of the accounts table and the categories table
  • An * (asterisk) indicates the start of the section
  • A ** (double asterisk) indicates the start of a subsection.
  • A # indicates the start of the notes section
  • One section ends when another begins
  • Unlike double-entry accounting, numeric sections cannot be used
  • If no section has been indicated, the first time you use the command, the program will insert it automatically
    • In the "Balance Sheet" Accounts table
    • In the "Operating result" Categories table
  • It is useful to create separate sections if you have cost centers, segments or customer or supplier ledgers.
    This way you can print out reports of what interests you only. 

Customising the Accounts table

In the Accounts table you can customise the asset accounts according to your needs:

  • You can change the account numbers
  • You can change the description
  • In the Opening column, enter the opening balance.

The opening balances of accounts payable must be entered with a minus sign in front of the amount.
This operation is only carried out the first time Banana Accounting Plus is used, since every time the programme creates a new year (menu Actions > Create new year) the opening balance is automatically updated.

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Account Cards by Period

To view account cards with balances referring to a specific period, click on the menu Report > Account Cards and in the Period section activate Specified Period and enter the start and end date of the period. See the Period page for more information.

Printing Account Cards

To print an account card, simply view the card from any table (Accounts or Transactions) and launch the print from the File menu.

To print several or all account cards, click on the menu Report > Account/Category Cards and select the account cards to be printed. Using the filter in the window, all accounts, cost centres, segments, groups, etc. can be selected automatically. More information is available on the Account Card page.

Previous years' profit and loss account

In Income / Expense accounting, the totalisation line that groups income and expenses directly shows the net worth or equity, so there is no need to have a specific account.

If you wish to display the amount of the previous years‘ operating results, you must add a Previous Year Balance account. The allocation of the amount must be done manually in the Opening column (Accounts table) at the beginning of each year.

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