Criar uma contabilidade partindo de um modelo

Siga os seguintes passos:

1. Menu Arquivo, comando Novo
2. Selecionar a Região, a categoria e o tipo de contabilidade
3. Da lista de modelos que aparece, escolha aquele que melhor se adapta às suas exigências
4. Clicar no botão Criar.

Na caixa Procurar, ao inserir uma palavra-chave, o programa visualiza os modelos que contêm a palavra-chave.

Também é possível iniciar com um arquivo vazio, selecionando a opção Arquivo vazio. No entanto, para facilitar o início e evitar erros de agrupamento, aconselhamos começar sempre com um modelo existente.

Mais informações sobre como criar un novo arquivo estão disponíveis na página Criar um novo arquivo.

Configurar as Propriedades do arquivo

Configurar os próprios dados nas Propriedades do arquivo e salvar o arquivo com nome.

Salvar no disco

Com o comando Arquivo → Salvar como..., guarde os dados e atribua um nome ao ficheiro. Aperecerà o dialogo tipico do seu sistema operativo.

• É aconselhado usar o nome da empresa, seguido do ano "empresa-2020.ac2" para o distinguir de outros arquivos de contabilidade.
• Pode guardar quantos arquivos precisar, cada um com o seu próprio nome.
• Pode escolher o percurso e o suporte (guardar num disco, pen USB o cloud).
  Se espera ter também documentos ligados à contabilidade do ano corrente, sugerimos criar uma pasta separada para cada ano de contabilidade para reunir todos os arquivos.

Personalizar a tabela Contas

Na tabela Contas é possivel personalizar as contas patrimoniais, segundo as próprias necessidades:

• podem-se mudar os números de conta
• pode-se mudar as descrições
• na coluna Abertura, insira o saldo inicial.

Os saldos de abertura das contas passivas têm que ser inseridas com i sinal de menos antes do montante.
Esta operação é efetuada só na primeira vez em que se usa Banana Contabilidade, visto que cada vez que o programa cria un ano novo (menu Conta2, comando Criar novo ano) o saldo de abertura é atualizado automaticamente.

Personalizar a tabela Categorias

Na tabela Categorais é possível personalizar as categorias de receita (ganho/receitas) e de despesa (despesas/custos).
Os números das categorias podem ser mudados, assim como as descrições.
As categorias, ao início do ano, não devem ter nenhum saldo de abertura, para poder determinar os resultados do ano de contabilidade correspondente.

Tabela Lançamentos

Na Tabela Lançamentos inserem-se as receitas e as despesas, indicando a conta sobre a qual foi efetuado o movimento e a categoria à qual é atribuida a despesa ou a receita.

Nas colunas correspondentes:

• Inserir a data
• Inserir o número de documento que foi atribuído ao documento em papel manualmente. Isto permete recuperar facilmente o documento, uma vez contabilizada a operação
• Inserir a descrição
• Na coluna Receitas, inserir o montante ganho
• Na coluna Despesas, inserir o montate gasto
• Inserir a 'conta' (uma conta presente na tabela Contas, ex: Banco)
• Inserir a 'categoria' de despesa ou de receitas (uma categoria presente na tabela Categorias).

Acelerar a inserção dos Lançamentos

Para acelerar a inserção dos lançamentos utiliza-se:

• a função de Emissão de dados com preenchimento automático que consente recuperar automaticamente dados já inseridos previamente
• a função dos Lançamentos repetitivos (menu Conta2) que permete memorizar numa tabela os lançamentos repetitivos
• a importação de dados do extrato bancário ou postal.

Lançamentos com IVA

Para poder registrar operações com IVA ocorre:

• No menu Arquivo, comando Novo escolher como Tipo a Contabilidade de Despesas e Receitas com IVA/ICMS
• Escolher um dos Modelos já predisposto segundo a nação e que seja do tipo Contabilidade de Despesas e Receitas com IVA/ICMS.
  Para os lançamentos com IVA, consultar a página Lançamentos.

Lançamentos compostos

Para os Lançamentos compostos, aqueles que concernem débitos e/ou créditos em várias contas e/ou categorias (ex: quadno se pagam faturas diferentes com a conta corrente bancária) ocorre registrar em mais do que uma linha:

• na primeira linha, registe o montante total de receitas ou de despesas e a conta da qual partem os pagamentos das faturas
• em cada linha sucessiva, registe o montante de receitas ou de despesas e na coluna categoria, insira a categoria de receita ou de despesa.
  Cada montante único é registado numa linha. Quando todas as receitas e despesas única forem inseridas não deveria existir nenhuma diferença.

A ficha Conta

A ficha conta permete obter um elenco completo dos movimentos  que fazem parte da mesma categoria ou do mesmo grupo.

• Para abrir uma ficha conta clique na célula que contem o número da conta, seguido de um clique no símbolo azul pequeno presente no canto superior direito da célula.
• Para abrir mais fichas conta ocorre selecionar o comando Razão por conta do menu Conta1.
• Para atualizar as fichas conta, depois de modificar a tabela Lançamentos, ocorre clicar no símbolo azul, com duas setas circulares, que se encontra no canto superior direito da ficha conta.

A ficha Categorias

A ficha categorias permete obter um elenco completo dos movimentos que fazem parte da mesma categoria.

• Para abrir uma ficha categoria clique na célula onde se encontra o número da categoria, seguido de um clique no símbolo azul pequeno que se encontra no canto superior direito da célula.
• Para abrir mais fichas categoria ocorre selecionar o comando Razão conta do menu Conta1.
• Para atualizar as fichas categoria, depois de modificações na tabela Lançamentos, ocorre clicar no símbolo azul, com duas setas circulares, que se encontra no canto superior direito da ficha.

Fichas conta por período

Para visualizar as fichas conta com os saldos referidos num determinado período, ocorre clicar no menu Conta1, comando Razão conta e na secção Período ativar Período selecionado, inserindo a data de começo e de fim do período.

Para mais informações, consulte a página Periodo.

Imprimir as fichas conta

Para imprimir uma ficha conta, basta visualizar a ficha a partir de qualquer tabela (Contas ou Lançamentos) e acionar a impressão no menu Arquivo.

Para imprimir várias ou todas as fichas conta, clicar no menu Conta1, comando Razão conta e selecionar as fichas conta para imprimir. Através do filtro presente na janela, pode-se fazer uma seleção automatica de todas as contas, os centros de custo, os segmentos, os grupos, etc.

 

Demonstrativo analítico

Para visualizar o Demonstrativo analítico e o Demonstrativo analítico por grupos, clicar no menu Conta1 e depois no comando Demonstrativo analítico ou Demonstrativo analítico por grupos. Também é possível fazer demonstrativos por período.

• O Demonstrativo analítico visualiza todas as contas e as categorias sem eventuais subgrupos
• O Demonstrativo analítico por grupos visualiza todas as contas e as categorias também com os subgrupos

Armazenamento de dados em PDF

Ao fim do ano, quando toda a contabilidade estiver completada, corrigida e revista, pode-se armazenar todos os dados da contabilidade com o comando Criar PDF, no menu Arquivo.

O Orçamento

Antes de começar um ano de contabilidade, pode-se criar um orçamento com possíveis despesas e receitas, de modo a ter sob controlo a situação económica e financiária da própria empresa.

O orçamento pode ser configurado de duas maneiras diferentes:

1. Na tabela Categorias, coluna Orçamento. Em cada conta é indicado o montante do orçamento anual.
   Neste caso, quando se elabora o Orçamento no menu Conta1, comando Demonstrativo analítico por grupos, a coluna do orçamento descreve os montantes que se referem ao ano inteiro.
2.  Na tabela Orçamento, que se ativa no menu Ferramentas, comando Adicionar novas funcionalidades.
   Nesta tabela registram-se todos os orçamentos de despesas e de receitas com lançamentos. Caso se ative esta tabela, a coluna Orçamento da tabela Contas é desativada automaticamente.
   Neste caso pode-se configurar um orçamento detalhado que tenha em conta possíveis variações durante o ano e nos diversos períodos do ano.

The Accounts table is made up of all the items of what you own (cash, assets, receivables) and what you owe (debts, loans, taxes). 

In accounting terms: 

• what you own → Asset accounts or Assets.
• what you owe → Liability accounts or Liabilities.

The difference between what you own and what you owe is your net worth, meaning what remains after subtracting debts from your assets.

• Net worth = Assets − Liabilities

With the Accounts table, you can always keep your financial situation under control in a simple and organized way.

• You can immediately see how much liquidity you have
• The amount of your receivables and debts
• The amount of your net worth

 

Structure of the Accounts table

The Accounts table at the structural level is mainly composed of the following elements:

• The asset and liability accounts in the Accounts column
• The totalization groups in the Group column
  In the example below, 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 Worth.
• The opening balances must be entered the first time the file is created in the Opening column.

The final balances of the asset accounts are always carried forward as opening balances in the file for the following year. 

Positive asset accounts (Assets)

Positive asset accounts represent the goods and values you own, so they are the resources available to you. 

Some examples of positive asset accounts:

• Cash on hand or in the bank.
• Invoices to be collected from customers (money they owe you).
• Goods in stock.
• Assets such as equipment, furniture, computers, cars.

The amounts are positive.

Negative asset accounts (Liabilities)

These accounts indicate debts and obligations to be settled, such as:

• Debts to suppliers
• Loans to be repaid
• Taxes to be paid
• Contributions still due

These are therefore amounts you owe to third parties. The amounts are negative and shown in red.

Net Worth 

Net worth is the difference between positive and negative asset accounts. It represents what actually remains after subtracting your debts from what you own.

• Net Worth = Positive asset accounts − Negative asset accounts

The value of your net worth reflects your financial strength and your ability to carry on operations without relying on external financing.

A positive net worth indicates that the entity (business or individual) has a book value greater than its debts. A negative net worth means that the value of the negative accounts exceeds the positive ones, signaling potential financial difficulties.

Columns of the Accounts table

In the Accounts table, you can view the account balances, the columns for incoming and outgoing transactions, and the budget. You therefore get an immediate and constantly updated view of your financial situation. Asset values are shown as positive amounts, while liabilities (debts) are shown as negative.

As you enter income and expenses (in the Transactions table), you immediately see the updated balances of the various accounts in the Accounts table.

Below are the main columns of the Accounts table. The column display changes depending on the selected view.

You can add additional columns, both system and custom, via the menu Data > Columns setup.

Section
An asterisk is entered to indicate a section change. For example, to separate Total assets from cost centers.
The values entered in the Sections table are essential for displaying the enhanced Balance Sheet with groups.
More details about Sections are available on the web page Sections.

Group
Values are entered here that summarize the categories sharing the same grouping in the Sum in column. These are essential for totalization.

Account
Enter the account number or code to manage (cash, bank, post).

Description
Enter a description for the account. This description is automatically used in the Account Description column of the Transactions table (if visible).

Sum in (Gr)
Enter the code of a group so that the program can total the row’s amount into that group.
The "Sum in" header was introduced in Banana Plus and replaces the "Gr" used in previous versions.

Opening
This shows the opening balances. These must be entered manually only the first time you open Banana Accounting or use a new file. Later, at the beginning of a new year with automatic opening, this column is automatically filled with the closing balances from the previous year.

Income
This column is protected and shows the balance of incoming transactions. After each entry, the balance is updated automatically.

Expenses
This column is protected and shows the balance of outgoing transactions. After each entry, the balance is updated automatically.

Balance
This column is protected and shows the total balance between income and expenses. After each entry, the balance is updated automatically.

Sections

The Sections available in the Accounts and/or Categories table allow you to define the group of accounts and categories you want to print using the Report > Enhanced Statement with Groups command.

• Sections are indicated in the Sections column of the Accounts table and the Categories table.
• A * (asterisk) marks the start of a section.
• A ** (double asterisk) marks the start of a subsection.
• A # marks the beginning of the notes section.
• A section ends when a new one begins.
• Unlike double-entry accounting, in income and expense accounting you cannot use numeric sections.
• If no section is indicated, the first time the command is used, the program will insert it automatically:
  • In the Accounts table: "Balance Sheet"
  • In the Categories table: "Operating Result"
• It is useful to create separate sections if you have cost centers, segments, or customer/supplier ledgers. This allows you to print reports focused only on what you need.

Personalizing the Accounts table

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

• You can change the account numbers
• You can change the descriptions
• In the Opening column, enter the initial balance of your accounts.

For more information, visit the following pages:

• Customize Accounts and Categories
• Account Cards
• Opening Balances

Account for allocating results from previous years

In Income/Expense accounting, the total line that groups income and expenses directly represents the net worth (equity). For this reason, there is no need to create a specific dedicated account.

Viewing results from previous years

If you want to display the amount of results from previous years, you need to:

• Add an account "Results from previous years".
• Manually enter the amount in the Opening column (in the Accounts table) at the beginning of each new year.

The Categories table contains a list of all the items that represent the reasons why you have income and expenses. It is the central tool for organizing and analyzing income and expenses, and for monitoring the progress of your activity.

In the Categories table, all income and expenses are organized in a clear and orderly way.

The categories are divided into two groups:

• Income categories
• Expense categories

The difference between income and expense categories determines the result (profit or loss).

• Operating result = Income - Expenses

Income categories

Income categories are the items that represent the reasons why you received income, so they include all sources of earnings.

Examples of income categories:

• Sales, Membership fees, Donations, Public grants, Bank interest

Expense categories

Expense categories represent the reasons why you incurred expenses.

Examples of expense categories:

• Rent, Utilities, Office supplies, Salaries, Travel expenses

Profit or Loss (Operating result)

The difference between total income and expenses is your profit or loss (Operating result), automatically calculated by the program.

• Operating result (for the year) = Total income – Total expenses

In Banana Accounting, for automatic total calculation reasons, income amounts are shown in red and negative. In reports and printouts, the amounts appear as positive.

 

The columns of the Categories table

Below are the main columns of the Categories table. The column view changes depending on the selected view.

You can add extra columns, either system or custom ones, using the menu Data > Arrange columns.

Section
An asterisk is inserted in the row where a title is added, which will then be used in the enhanced report with groups (in our example, the asterisk is inserted in the row with the Result title).

If there are other sections beyond income and expenses (e.g. cost and profit centers), another asterisk can be inserted in the Sections column, also on the title row. More details are available on the web page Sections.

Group
An identifier (number or code) is entered that matches what is entered in the Total in column for each category. It is used to total all the categories that belong to the same grouping in the Total in column (in the example, Group 4 totals all income categories and Group 3 totals all expense categories).

Category
Enter the category number that identifies the income or expense.

Description
Enter a description to identify the income or expense category. This description is automatically copied to the Category description column in the Transactions table (if displayed).

Total in (Gr)
Enter the code of a group so that the program totals the amount of the row into that group.
The header "Total in" was introduced with the Banana Plus version, while "Gr" was used in previous versions.
Each category has an identifier that defines in which group it should be totaled (in the example, all income categories have group 4 in the Total in column, because they are totaled in Group 4, Total income).

Income
This column is protected and shows the balance of the income transactions. After each entry, the balance is automatically updated.

Expenses
This column is protected and shows the balance of the expense transactions. After each entry, the balance is automatically updated.

Balance
This column is protected and shows the total balance between income and expenses. After each entry, the balance is automatically updated.

Customize the Categories table

In the Categories table, you can customize the income and expense items:

• Change the category numbers
• Change the category descriptions
• Add new categories
• Delete unused categories

For more information, visit the following pages:

• Customize Accounts and Categories
• Account/category cards

All Banana Accounting templates already include the Accounts and Categories tables, with all the essential items to manage your accounting. However, if you want to adapt the chart of accounts to your business, you can easily customize these tables.

Customize Accounts

The Accounts table contains the items that represent what you own (assets) and what you owe (liabilities).
You can modify it as you wish:

• Change account descriptions
  Example: in the Bank account row, enter the name of your bank (e.g. UBS Bank).
  Add new accounts
  If you have multiple bank accounts, add a new row and enter the bank name.
  The same applies to customers and suppliers: you can create a separate account for each one, with the corresponding description.
• Change account numbers
  If the template uses numbers, you can replace them with descriptive names or assign different numbering.
• Remove unused accounts
  If you don’t need them, simply delete the corresponding row.

Customize the Categories table

The Categories table contains the reasons for your income (revenues) and expenses.
You can also freely adapt the items here:

• Change category descriptions
  Example: instead of Sales, you can write Retail sales or Sales to resellers.
• Add new categories
  Insert a new row and define the item you need.
• Change category numbers
  You can replace numbers with descriptive names or assign new ones.
• Remove unused categories
  If you don’t need them, delete the row.

Advanced customization 

As your business grows, you might need more detailed information. With Banana, you can expand the structure by adding:

• New total groups (subtotals), to get more homogeneous breakdowns.
• Customer and Supplier ledgers, to monitor each balance.
• Cost and profit centers, to analyze expenses and revenues.
• Segments, to differentiate sales or costs by area, sector, or project.
• Project management, to monitor specific activities.
• Invoicing and reminders features, if you want to issue invoices and manage reminders.

Example of customization in the Accounts table

In the following example, we explain how to add the Liquidity group in the Accounts table. This group allows you to see the total liquidity, separate from other amounts.

You can create a total group to sum the accounts related to liquidity (cash, postal account, bank).

• Add a new row below the bank accounts.
• In the Group column, enter the code 10 (new group).
• In the Sum in column of the Cash, Postal, and Bank rows, write 10.
  This way, they will all flow into Group 10.
• In the Sum in column of the Liquidity row (Group 10), write 1 so the total flows into Group 1 – Equity.

Result: a new "Liquidity" subtotal separate from other amounts.

You can also find information on the pages:

• Grouping of accounts
• Add, delete accounts, or change their description.

 

The Transactions table is the core of accounting management: this is where all accounting transactions are entered, always visible and sorted chronologically. Each entry can be modified or corrected at any time, ensuring maximum flexibility.

Main columns of the Transactions table

The column display varies depending on the selected view. You can add extra columns through the Data > Columns setup menu.

Below is a list of the main columns of the Transactions table. 

Date  
The date of the income or expense transaction.

Doc
The document number. Usually it matches the number assigned to the physical document to be recorded. With the increase of digital documents, the use of the Doc column has become less essential.

Link
In this column, you can enter the link to the digital document corresponding to the accounting transaction. 

Description
The description used to identify the income or expense transaction.

Income
The income amount.

Expenses
The expense amount.

Account
The asset account involved in the transaction, selected from those defined in the Accounts table (e.g. cash, bank, post office, customers, suppliers…). You cannot enter a category in this column.

Category
The category that explains the transaction, selected from the Categories table (e.g. Sales, Rent).
Alternatively, you can also enter an account from the Accounts table, useful for transactions between asset accounts (internal transfers).

You can find more details on the pages:

• Transactions between two Accounts
• Transactions between two Categories.

Category Description
In the Category column, a category defined in the Categories table is entered (or an account, in case of internal transfers).
If the description of a category is modified in the Categories table, to display the updated text, it is necessary to recalculate the accounting.

Balance Columns

The Balance column is not predefined: the user can choose whether to display it or not.

It is a very useful column, as it highlights differences between income and expenses. By recording line by line, it allows you to immediately identify and correct any discrepancies.

In the example, the Balance column shows the discrepancy in row 4: 

• the account is missing in the Account column

Opening balances are the values your accounting starts with when you begin a new year or create a new file.
They represent your financial situation at the beginning of the year or your accounting period. 

• What you own → cash in hand and bank, assets, receivables.
• What you owe → debts, loans, taxes to be paid.
• Net worth → the difference between what you own and what you owe.

Opening balances the first time you create a file

The first time you use Banana Accounting or create a new file:

• Manually enter the balances in the Accounts table, Opening column.
• Active accounts (positive) → enter them normally.
• Passive accounts (debts) → enter them with a minus sign (-) before the amount.

From the second time on, it's no longer necessary: when you use Actions > Create New Year, the program automatically carries over the balances.

The Transactions table is the core of accounting: here you enter all incoming (income) and outgoing (payments) transactions. After each entry, the amount is automatically updated in the account and category cards, so you always have totals under control.

You can enter transactions in two ways:

• Record transactions automatically
• Enter transactions manually

Record data automatically

With Banana Accounting Plus you no longer need to waste time with manual entries: thanks to automation features you can record data automatically, quickly and accurately. 

Speed up data entry

To speed up transaction entry, use the following automation features:

• Data entry with auto-completion – automatically retrieves previously entered data.
• Recurring transactions – allows you to store recurring entries in a dedicated table.

Import data from bank statement

With Banana Accounting, you can speed up your work by entering transactions directly from your bank statement. Instead of recording each operation manually, simply import the file you downloaded from your bank (usually in CSV or ISO20022 format). For more information, visit the page Importing data from bank or postal statements.

Apply Rules to imported transactions

Transactions with Rules – You can define instructions for the software to automatically complete imported transactions from bank statements, with contra account, cost centers, segments, and VAT code if needed.

Manual entry

Manual entry is quite intuitive. However, we explain the most common operations.

Manual entry of an income

Below is a practical example of an income. Specifically, it's a merchandise sale.

Example: payment received for a sale via bank.

• Date → enter the date of the document (e.g. invoice date).
• Doc → document number (optional).
• DocLink → link to the digital document (if available).
• Description → short description (e.g. Sale of goods to customer Rossi).
• Income → amount received.
• Account → liquidity account used (e.g. Bank).
• Category → reason for the income (e.g. Sales).

The amount will be shown as positive both in the account card and the category card.

Manual entry of an expense

Below is a practical example of an expense. Specifically, it's a merchandise purchase.

Example: paid invoice for merchandise purchase via bank.

• Date → enter the date of the document.
• Doc → document number (optional).
• DocLink → link to the digital document.
• Description → short description (e.g. Purchase of goods from supplier Bianchi).
• Expenses → amount paid.
• Account → liquidity account used (e.g. Bank).
• Category → reason for the expense (e.g. Purchases).

The amount will be shown as negative both in the account card and in the category card.

Multi-row transaction

When you have a transaction that involves multiple accounts and/or categories, you must enter it using multiple rows.

Example: payment of several invoices using cash.

• Use the same date and document number for all rows.

First row:

• Enter the total amount paid in the Expenses column.
• In the Account column, indicate the liquidity account used (e.g. Cash).
• Leave the Category column empty.

Following rows:

• Enter each paid invoice in a separate row, with the amount in the Expenses column.
• The Account column remains empty.
• In the Category column, indicate the corresponding expense item.

If you have enabled the Balance column, you will see that the remaining total decreases row by row, until it reaches zero.

In the Transactions table, to speed up data entry, you can use several automation functions.

Keyboard shortcuts

Keyboard shortcuts let you perform actions instantly, without opening menus or using the mouse.
They are a great way to save time and make your work smoother.

With keyboard shortcuts you can, for example:

• Copy and paste data.
• Quickly move between cells, columns, and tables.
• Insert the current date with one keystroke.
• Apply formatting such as bold text.
• and much more.

Data entry with auto-completion

In the Transactions table, when you start typing in the Description column, the program suggests a list of previously entered transactions with the same text at the bottom of the window. If you want to reuse a previous transaction:

• Type the first letters of the description.
• Press F6.
• The transaction is automatically recalled: you just need to adjust the amount (if different) or any other necessary details.

This trick is very useful for repetitive operations, because it saves you from retyping everything each time.

Recurring transactions

In the Recurring transactions table you can save operations that are repeated during the year and reuse them when needed in the Transactions table.

More information can be found on the page:

• Recurring transactions
• Recurring transactions table

Importing bank transactions

You can download your bank, credit card, or other account statements, as long as they are in a format compatible with Banana Accounting (csv, ISO 20022, ...), and import all the transactions into the Transactions table. This saves a lot of time and avoids errors. 

More information about importing is available on the page:

• Import your transactions into Banana Accounting Plus

Setting Rules in automatic import

Even with Income and Expense accounting, you can take advantage of the advanced Rules function to further automate your work.

With Import Rules you can automate the recording of repetitive transactions. For each imported transaction that you expect to recur, you can create a Rule, assigning not only the counterpart account (that is, the reason for the expense or income), but also other details such as cost center, VAT code, row color, and so on. This way, in subsequent imports, the program will automatically apply the Rule to the corresponding transactions, importing them already complete with all the information you have defined.

More information is available on the page:

• How to use rules

In accounting, the budget is a planning and control tool. It indicates in advance the income and expenses expected over a certain period (usually one year). It is like a financial map: it helps you plan and understand whether the available resources will be sufficient or if adjustments will be needed.

It allows you to keep track not only of expected income and expenses, but also of future liquidity.

The budget is based on:

• concrete data
• past experiences
• future goals

Why it is useful to set up a budget

A budget helps to:

• Make informed decisions → understand whether you can invest in a project or if it is better to reduce some expenses.
• Monitor progress → by comparing budget and actual results, you can immediately see if you are spending more or less than expected.
• Manage responsibly → especially for associations, organizations, and small businesses, it is a tool for transparency and good organization.

How to set up the budget in Banana Accounting

To set up the budget you have two options:

• In a simple way through the Budget column in the Accounts and Categories tables.
• In an advanced way through the Budget table, with detailed entries.

Budget in the Accounts and Categories table (annual basis)

• Enter the amounts directly in the Budget column of the Accounts and Categories tables.
• The amounts are annual.
• The Diff. Budget column shows the difference between forecast values and actual values (automatically updated with transactions).
• The budget columns are visible in the Budget view.

With this method, the Budget table is not used.

Budget in the Budget table

This is an advanced and very detailed budget. Based on the data entered and the indicated dates, the program automatically calculates specific results for each period.

• Enter forecasts as entries in the Budget table.
• If the table is not visible, activate it from Tools > Add / remove functionalities  > Add Budget table.
• You can also indicate Quantities, Prices and enter Calculation formulas.

This type of budget is created by entering future transactions in the Budget table and then specifying their recurrence. Based on the data entered, the program calculates the detailed budget.

• Each entry includes:
  • a liquidity account (e.g. bank, cash),
  • a category (reason for expense or income).

This way you can see not only expected income and expenses, but also future liquidity movements, i.e. how much money you will have available at different times.

Columns of the Budget table

In Income and Expense Accounting, the columns of the Budget table are the same as those of Double-entry Accounting, with a few differences:

• Forecast amounts → entered in the Income or Expense columns.
• Instead of the Debit/Credit columns → there are the Account (items of what you own and owe) and Category (reason for income or expense) columns.
• Optional columns: Quantity, Price, Formula → if filled in, the program automatically calculates the amount. When the program calculates the amount automatically based on the Quantity, Price, or Formula columns, the result is entered in the Income column if positive, and in the Expense column if negative.
  In the Quantity and Price columns you can enter both positive and negative values.

More information: 

• Columns of the Budget table
• ▶ Video: Budget in Income and Expense Accounting

Printing the Budget

You can print the Budget in one of the following ways:

• directly from the Accounts table, in the Budget view.
  This method is used when choosing the budget in the Accounts or Categories table (annual basis).
  The printout shows the column layout as displayed in the image.
   
• from the menu Reports > Enhanced statement with groups. 
  This method is used when using the detailed budget from the Budget table.
  In the Columns section you must enable the option:
  • Budget for the Categories and possibly for the Accounts.

In the Accounts and Categories tables, the updated balances of all accounts are always visible: you can check your assets, receivables, and payables at any time.
After each transaction, the balances are updated automatically, without needing to generate reports: just open the Accounts or Categories table to keep the situation under control.

To print the contents of the tables, see the page Page setup (last paragraph).

Advanced printouts

All printouts are executed from the Reports menu, which contains the main functions:

Journal – (Chronological list of all transactions). 

• Command Journal by period. 
  Allows you to view and print the entire period or a specific range.

Account, category, or group cards – (Detail of transactions for each account or category). 

• Command Account / Category cards. 
  You can print all cards or just a selection.
  • In the Period section choose the desired interval
  • In the Options section, activate or exclude elements to include in the printout.
  • The Customization section allows you to save print settings for future use.

Enhanced Statement – (Formatted income and expense report) 

• Command Enhanced Statement
  Prints the list of income and expenses without subtotals (in case subgroups were entered in the Accounts and Categories table).

Enhanced Statement with groups – (Formatted income and expense report with more details)

• Command Enhanced Statement with groups
  Same as above, but with the option to display and print group subtotals as well.

Accounting Report – (Summary report with various comparison options)

• Command Accounting Report 
  Displays in the Accounts table the reports with the chosen options. It is possible to generate reports by period, with comparisons between periods or previous years. Each report can be divided into sections and customized, with the possibility of saving the settings for later use.

Accounting closings are all the verification and control operations carried out at the end of the year (or accounting period) to ensure that the data is correct and that the year’s result is calculated without errors.

With Banana Accounting, many operations are simplified and automated, but it is important to use the available functions, including:

• The Balance column highlights any discrepancies and carries them forward to the following rows until they are corrected.
  Tip: keep an eye on this column during the year to immediately correct errors and prevent them from accumulating.

 With the Filter rows (only with the Advanced plan), you can quickly search for transactions with the same texts, amounts, or accounts, and correct them without scrolling through the entire table. 

Automatic accounting check

The Check accounting command (Actions menu) automatically performs a series of checks to immediately detect any errors or differences.

We recommend using it:

• when error messages appear
• after modifying Accounts, Categories, or VAT Codes
• during the annual closing
• after creating the new year and making further changes.

Errors are shown in the Messages window, with the indication of the table and row to be corrected.

With the Check accounting command, the program searches and reports:

• Differences in the Transactions table
  All amounts must balance: income and expenses must not generate differences.

• Differences between accounting balances and actual balances
  With the CheckBalance function you can automatically compare recorded balances with those from bank statements and detect discrepancies.
  This is essential to ensure the truthfulness and accuracy of the accounting: the balances of the accounts must match the actual balances:

  • bank and credit card accounts must match bank/postal statements,
  • the cash balance must match the actual cash,
  • the VAT payable account must match the balance of the VAT Report account.

  More information about Verification entries is available on the page Verification balance transactions.

• Summation errors in the Accounts and Categories table
  If in the Accounts or Categories table you have added, deleted, or renamed accounts, groups, or subgroups, grouping errors may occur.
  These are reported by the Check accounting command and must be corrected, otherwise the totals in the reports will be wrong.
   
• Differences in opening balances
  In the Accounts table, the balances of the balance sheet accounts must always exactly match the closing balances of the previous year (previous year’s file).
  Differences may occur for the following reasons:
  • In the previous year’s file, transactions were added or deleted after creating the new year.
  • In the previous year’s file, errors were corrected after creating the new year.
  • In these cases, to correct the opening balances, you need to use Update opening balances.

How to start the new year

In Banana Accounting, each year has its own separate file:

• from the menu Actions > Create New Year you generate the new year’s file,
• you can work simultaneously on the old file and on the new one,
• once the closing is complete, update the balances in the new file with Update opening balances.

Annual Report printing 

The Annual Report is the document that summarizes all the year’s income and expenses, showing the final balance and the result (profit or loss).

It is based on the following calculation scheme:

• Sum of income → revenues and proceeds.
• Sum of expenses → costs and charges.
• Difference between income and expenses → profit or loss.

You can prepare it from the menu Reports > Enhanced statement with groups, customizing columns and print settings.

Carry forward the year’s result in Income / Expenses accounting 

In Income/Expenses accounting, it is not necessary to allocate profit or loss, because the Net worth total in the Accounts table already represents equity.
The year’s result (income – expenses) is automatically carried forward into the balance sheet.

If you also want to display the results of previous years, you can create a specific account Previous years’ results and manually enter the amount in the Opening column.

Locking transactions

Once the checks and closings are completed, you can lock the transactions:

• From the menu Actions > Lock transactions
• The rows will be numbered and protected by a blockchain code that ensures their integrity.

PDF Dossier

With the Create PDF dossier command you can save all the year’s documents (account cards, journal, report, VAT report, etc.) in a single PDF file. We recommend saving it and, for security, making copies on external media.

 

On this page you will find useful information for closing the accounting at the end of the year.
If you do not have basic accounting knowledge or do not feel confident in carrying out these operations, we recommend contacting a trustee or a professional accountant. This way you will be sure that the closing is done correctly and in compliance with tax regulations.

The suggestions provided in no way replace the advice of your trusted tax consultant.

At year-end closing, before moving on to the new year, some adjustment and correction entries must be made. These are needed to correctly determine the year’s result and ensure that the accounting reflects the true financial and economic situation.

Salaries and staff

• Import salary transactions → if you use dedicated payroll software, you can import the transactions into Banana (Actions > Import into accounting > Import transactions with column headers).
• Thirteenth month salary → remember to record it in December, if not already managed automatically.
• Social security adjustments (AVS/AD/IPG/AD) → reconcile AVS contributions paid with the statements from the Compensation Office.
• Pension adjustments (LAINF, LPP, etc.) → report the total gross salaries to the insurance companies for possible corrections.
• Withholding taxes → record the adjustment based on the statement received from the Tax Office.
• Executive reimbursements → if applicable, include in the December salary the amounts established by the tax authorities.

Accounting adjustments

• Doubtful accounts (Allowance for doubtful debts) → record any expected losses on receivables.
• Depreciation → record the depreciation of movable and immovable assets as of 31.12. You can use the Fixed assets register application to automatically generate the entries.
• Inventory → update the values with the Inventory application to have accurate counts of quantities and values.
• Open customer and supplier invoices → record balances as of 31.12 using the dedicated functions (open invoices by customer - open invoices by supplier).
• Private use → record personal use of company assets (e.g. car) with the appropriate VAT.
• Private account → check and record any interest income or expenses relating to the owners.
• Taxes and duties → check the advances paid during the year, close the provisions from previous years and record any differences as extraordinary costs/income.

VAT closing and return

• Use the Check accounting command to verify that there are no errors.
• Make sure the VAT payable account correctly shows the amount to be paid or recovered.
• Check the quarterly VAT statements and compare them with the amounts paid to the FTA.
• Use the VAT Report to generate detailed reports and archive the data in PDF.
   

Collaboration with the trustee

If the closing is handled by your accountant/trustee:

• you can send the ac2 file by email or share it via Dropbox,
• if they don’t have Banana, you can create a PDF of your file from File > Create PDF dossier and send it,
• alternatively, they can open the file with the Free plan of Banana Accounting Plus (view-only mode beyond 70 rows).

 

At the end of each fiscal year, to start working with the new year, you don’t need to close or delete anything. With Banana Accounting, each year has its own separate file.

The Create New Year command prepares the file for the next year without modifying the current one. You can therefore run it safely: the old year’s file remains intact.

Create the new year file

To create the New Year proceed as follows:

• Go to Actions > Create New Year.
• The program generates a new file that contains:
  • the same chart of accounts,
  • the same settings,
  • the closing balances of the old year, carried forward as opening balances.
• Immediately save the file with a clear name, for example Accounting_2026.ac2.

You now have two separate files:

• one for the previous year,
• one for the new year.

Which operations are carried out by the Create New Year command

When you use the Create New Year command, the program:

• Creates a new unnamed file (so you can decide how to save it).
• Transfers the balances:
  • the closing balances of the accounts → carried forward as opening balances,
  • the balances of the report → carried forward in the Previous year column.
• Updates the file properties: new start and end dates of the fiscal year, link to the previous year’s file, auto-completion of transactions (via the Options section).
• Transfers the transactions to the Budget table if present (https://www.banana.ch/en/doc/node/9710), keeping the chosen settings.

Work in parallel 

If you have not finished the accounting of the previous year you can work on both files:

• In the New Year file → record the transactions of the new year. You can also change the chart of accounts, VAT rates, or other settings without affecting the old year.
• Previous year file → complete the missing entries, perform final checks, print the reports, and close the accounts.

Update opening balances

If, after creating the new year, you add more entries in the old year’s file:

• Open the new year’s file.
• Actions > Update opening balances.

In this way, the latest changes are also transferred to the new year. It is advisable to do this only when you are sure the previous year is final.

Note for Professional Plan users

If you have a Professional Plan subscription, inside the new file you may see a message regarding the Advanced functions. 

Professional Plan. The functions of the Advanced plan are available up to 70 transactions

This means that you will be able to use the Advanced plan functions up to 70 transactions: it is a trial mode automatically included.

Check the accounting of the previous year

Before updating the opening balances in the new year, make sure that the old year’s data is complete and correct. This prevents differences between closing balances and opening balances.

What to do:

• Record all closing entries (invoices, taxes, depreciation, etc).
• Use the Accounting check command to automatically verify that there are no errors.
• If you have the Advanced plan, use the Filter to quickly find and correct rows with the same account, text, or amount.
• Print or save the final reports for archiving.

Carry forward profit/loss in Income and Expense accounting 

In Income/Expense accounting it is not necessary to allocate profit or loss as in double-entry accounting.

The difference between income and expenses is automatically carried forward as an increase or decrease in equity.

If you want to keep track of accumulated profits or losses over the years, you can create a specific account “Previous years’ results” in the Accounts table and manually enter the amount in the Opening column.

Review Rules in the Recurring Transactions Table

When you run the Create New Year command, the program transfers to the new year’s file all the transactions that have Rules.

Before recording the transactions of the new year, it is recommended to check and update all the Transactions with Rules in the Recurring Transactions table.

If the conditions are no longer valid you can:

• Modify account, counterpart, VAT code, CC3 or segments.
• Delete transactions that are no longer valid.
• Add new transactions with Rules.

If in the Recurring Transactions table, in addition to transactions with rules, you have also stored: 

• Recurring transactions
• Recurring transactions with recurring deadlines

you must also check and update these.

Performing this check right away helps to avoid errors and later corrections both in the Transactions table and in the Recurring Transactions table.

 

 

The Update opening balances command is used to retrieve the data from the previous year’s file and update the opening balances of the current year’s file. It is very useful when, after creating the new year, changes are still made in the old year’s file. 

When to use the Update opening balances command

The Update opening balances command is used in the following cases:

• you created the new year with Create New Year, but the fiscal year is not yet closed;
• you added or modified transactions in the previous year;
• you added new accounts or made changes to the chart of accounts of the old year.

Check the accounting of the previous year

Before launching the command, it is essential to check that the previous year is complete and correct:

• record all closing operations (invoices, credit notes, depreciation, taxes, etc.);
• use the Check accounting command to verify totals;
• make any final prints.

This way you avoid differences between the closing balances of the closed year and the opening balances of the new year.

How to access the Update opening balances command

• Go to Actions > Update opening balances.
• A dialog box opens with the path of the previous year’s file.
  • Banana automatically suggests the saved file name.
  • If the name or location of the file has changed, click Browse to select it.

 

What the Update opening balances command does

• Retrieves balances from the previous year’s file.
• Does not modify the old year’s file in any way.
• Can be repeated multiple times without risk.

It is important to know that Update opening balances performs the same operations as the Create New Year command, but without creating a new file.

If you modified the chart of accounts of the previous year

It may happen that, after creating the new year, you added new accounts in the previous year’s file. In this case Banana will display an error.
To solve this:

• add the same new accounts also in the new year’s file;
• repeat the Update opening balances command.

If you want to speed up the operation, you can use the Import Accounts command to align the two charts of accounts.