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.

Opening balances when you start with Banana Accounting

When creating a new file for the first time with Banana Accounting, the opening balances must be entered manually in the Accounts table, Opening column.

• The positive amounts of the Balance Sheet (cash, bank, customers, furniture, etc.) must be entered normally in the Opening column.
• The negative amounts of the Balance Sheet (payables, loans, etc.) must be entered with a minus sign in front of the amount in the Opening column.

When you move to the new year, using the Create new year command, Banana accounting automatically reports all the opening balances in the Accounts table.

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.

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.

Section
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.

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

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

Description
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.

Opening
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.

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

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

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

Sections

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.

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.

The Categories table presents the Income and Expenses status.
You can freely set: 

• The Income and Expenses Categories.
• Possible cost and profit centers.
• The totalization groups.
  For further information on the grouping system, refer to the Group page in double-entry accounting.

In the example below, there are three main groupings:

• Group 4 - Totals all the Categories that have grouping 4 in their Sum in column (total Income)
• Group 3 - Totals all the Categories that have grouping 3 in their Sum in column (total Expenses)
• Group 00  - Totals groups 4 and 3 (Total Income and Expenses), which determine the Result for the accounting period.

The columns of the Categories table

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

You can add additional system columns as well as your own columns via Data > Columns setup.

Section
Enter an asterisk in the row that contains the title, to signal a section change, that will be displayed in the enhanced Statement with groups.
(the asterisk is inserted in the "Operating Result" title row in our example).

If different sections than Income and Expense are planned, such as Cost and Profit centers, another asterisk may be entered on the respective title row. Refer to the Sections page for further details and information.

Group 
Enter an identifier (numerical or sign) identical to the one entered for each category in the Sum in column. The totals for each category belonging to the same grouping of the Sum in column will then be added up (in our example, Group 4 totals the Income Category and group 3 the Expenses category).

Category
The category number identifying the exit or entry is entered.

Description
Enter a description for the relative Income or Expense Category. This description is automatically taken from the Category Description column of the Transactions table (if displayed).

Sum in (Gr) 
The code of a group is indicated so that the programme totals the amount of the line in the group.
The heading 'Sum in' has been adopted with the Banana Plus version.
The column name has remained Gr, to maintain compatibility with previous versions of the programme.
Each category has an identifier that is used to define in which group it is to be totalled (in the example, all income categories, in the Sum in column, have the grouping 4, because they are totalled in Group 4, Total Income).

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

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

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

Customizing the Categories Table

In the Categories table, you can customize the categories for income (earnings/revenues) and expenses (costs).
The category numbers can be changed, as well as the descriptions.
The categories should not have any opening balance at the beginning of the year, to determine the corresponding annual operating result.

The Category Card

The category card allows you to have a complete list of accounting transactions involving the same category.

• To open a category card click on the cell where the category number appears and again a click on the small blue symbol that appears at the top right of the cell.
• To open multiple category card you must select the Account card command from the Reports menu.
• To update category cards, as a result of changes in the Transactions table, click on the blue symbol, of the two circular arrows, located in the upper right corner of the category card.

Printing Category cards

To print a category cards, simply view the card from any table (Categories or Transactions) and launch print from the File menu.

To print several or all category cards, click on the Reports > Account cards menu and select the category cards you want to print. Using the filter in the window, you can perform an automatic selection of all accounts, cost centers, segments, groups, etc. More information is available on the Account card page.

Alle von Banana Buchhaltung vorgeschlagenen Vorlagen sind auch in der Erstellung einer neuen Totalisierungsgruppe anpassbar.

Um eine neue Totalisierungsgruppe zu erstellen, geht man wie in unserem Beispiel vor:

Die Gruppe Liquidität wurde in die Tabelle Konten hinzugefügt.

• Begeben Sie sich in die Tabelle Konten oder Kategorien und fügen Sie eine neue Zeile hinzu.
  In unserem Beispiel wurde Zeile 6 (unterhalb der Zeile des Bankkontos) hinzugefügt.
• In der Spalte Gruppe geben Sie die neue Totalisierungsgruppe ein.
  In unserem Beispiel wurde die Gruppe 10 hinzugefügt, um die Konten der Liquidität zu summieren.
• In der Spalte Summ. in geben Sie die Gruppe ein, die in der Spalte Gruppe definiert wurde.
  In unserem Beispiel wurde in der Spalte Summ. in der Zeilen "Kasse", "Post" und "Bank" die Zahl 10 eingetragen, um die Gesamtbeträge jedes Kontos in der Zeile der Gruppe 10 ("Liquidität") zu erhalten.
• In der Spalte Summ. in der Gruppe 10 Liquidität wird die Zahl 1 eingetragen, um den Gesamtbetrag in der Gruppe 1, die dem Nettovermögen entspricht, zu übertragen.

Income and Expense transactions are entered into the Transactions table, which is the central hub for accounting purposes. In this table, transactions are always visible and in perfect order, providing a clear overview and keeping everything under control. Additionally, all entered data can be modified and corrected at any time.

The columns of the Transactions table

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

You can add additional system columns as well as your own columns via Data > Columns setup.

Date
Enter the date of the incoming or outgoing transaction

Doc
A Doc number is entered. Usually, the document number identical to the paper document is assigned; this allows you to easily retrieve the documents after some time.

Description
Enter a description to identify the incoming or outgoing transaction.

Income
Enter the incoming amount.

Expenses
Enter the outgoing amount.

Account
Enter the estate accounts (cash, bank, post office, customers, suppliers ..)

• If it is an income the amount should be recorded as a positive on the account.
• If it is an expense the amount should be recorded as a negative on the account.

Category
Enter the reason for the income or expense; it can be an income or expense category, defined in the Categories table, or an account present in the Accounts table.

• Entering a category:
  This is used to attribute income or expense to an item. The sign of the Category follows the sign of the account.
  • If it is an income, the amount should be recorded as a positive.
  • If it is an expense, the amount should be recorded as a negative.
• Entering an account:
  It is used to transfer amounts from one asset account to another (e.g., withdrawals, deposits, ...). On the account entered in the Category column the amount is then entered the opposite way. The transaction functions as in double-entry accounting:
  • If it is an income, the amount should be recorded as a negative.
  • If it is an expense, the amount should be recorded as a positive.

Category Description
In this column, the description of the category, inserted in the Categories table, is automatically taken.
If in the Categories table the description of a category is modified, in order to visualize the new text in the Category Description column of the Transactions table, it is necessary to recalculate the accounting.

Entering Transactions

In the Transactions table, the incoming and outgoing movements between accounts and categories are recorded. There are different columns for entering transaction data:

• Date: the date of the entry.
• Doc.: the document number.
• Description: the description of the transaction.
• Income/Expenses: enter the amount coming in or going out.
• Account: enter one of the Estate accounts (cash, bank, post, clients, suppliers...).
• Category: the reason for the income or expense is entered, which could be a revenue or expense category or a contra account for asset movements.

After each entry, the amount is shown automatically in the account and category tab. In the category column, an account from a category or also an account from the Accounts table can be entered:

•  If a category is entered in the Category column, the amount is recorded in the category as income and expense. 
•  If an account is entered in the Category column, the amount is recorded in reverse (with the sign reversed). If it is outgoing instead as positive. In this way, transactions can be made between two asset accounts (as in the case of a transfer).
• On the other hand, it is not possible to make transactions in and out of two categories with one entry.
  It is necessary to use two lines of entry, without using the Account column, with the first line in and the second line out.

It is also possible to record compound transactions, exit from an account with several categories. In this case, several lines are used: on the first line the account without category is recorded and on the following lines the categories and without account are recorded.

The Income and Expense Accounting allows to manage operations in a similar way to the Double-entry accounting, except for movements between two Categories that require two entry rows.

Speeding up the recording of Transactions

In order to accelerate the recording of the Transactions, you can use the following functionalities:

• The Smart fill function that allows the automatic auto-complete of data that have already been entered at an earlier date.
• The Recurring transactions function, used to memorize recurring transactions into an appropriate table.
• Importing  bank or postal account statements, to automatically import transactions from bank, postal or credit card statements.

Recording expenses or income

When recording a movement, the Account column should indicate:

• in the Account column, the account from which the amount enters or exits;
• in the Category column, the expense or income category.

In the Account/Category card, the amount will be recorded in positive if it is an income and in negative if it is an expense.

Transactions between asset accounts

In the Category column, it is also possible to enter an asset account, present in the Accounts table.

For example, to record a transaction into the cash account from a bank withdrawal, the entry is made as follows:

• Enter the incoming amount in the Income column.
• Enter the Cash account in the Account column.
• Enter the Bank account in the Category column.

In this case, the program will record the amount positively in the Cash account (which increases) and negatively in the Bank account (which decreases).

Thanks to this recording method, any direct movement between two asset accounts can be recorded on a single registration line, as in double-entry bookkeeping (see example in the image above, first transaction).

Transactions with multiple movements

When you need to record a transaction that is to be split across multiple accounts or categories, you must enter multiple rows of transactions.

Below we show an example (see registration Doc. 11).
Multiple bills are paid through the bank.

• Enter the same date and document number in all the rows that affect the same transaction. This allows you to easily locate a transaction with multiple entries.
• In the first row, enter the total amount in the Expenses column if it is a payment, or in the Income column if it is deposit.
• In the Account column, enter the liquidity account (account through which you pay or collect). The Category column in the first row remains empty.
• In the following rows, enter the amount of the invoice paid or collected on each row (the Expenses column or the Income column),
  Each invoice will be entered on a separate row.
  The Account column remains empty.
• In the Category column, enter the category for each row to identify the entry or entry of the movement.

 Examples of transactions with VAT

In order to manage transactions with VAT, it is necessary to have set up an Income / Expense template with VAT options.

Additional columns for VAT

Depending on the type of Income / Expense accounts setup (with or without VAT) there are additional columns where VAT data is entered.

VAT Code
Enter the VAT code referring to a sale or a cost. There must be a code in the VAT Codes table.

Refer to the Transactions with VAT page for explanations of VAT codes and further information.

Account and category card

In the account or category card, the presentation of the transactions is very similar to the ones of the Transactions table.
If you enter further transactions or make changes (always operated in the Transactions table), you can update the account/category card by clicking the Refresh icon on the right side of the screen.

Nella tabella Registrazioni si registrano i movimenti in entrata e uscita fra conti e categorie. Ci sono colonne diverse per inserire i dati delle operazioni da registrare:

• Data: la data della registrazione.
• Doc: numero di documento.
• Descrizione: la descrizione dell'operazione.
• Entrate/Uscite: l'importo in entrata o in uscita.
• Conto: viene inserito uno dei conti patrimoniali (cassa, banca, posta, clienti, fornitori....).
• Categoria: viene inserito il motivo dell'entrata o dell'uscita, ovvero una categoria di ricavo o spesa. Nella colonna Categoria è possibile inserire anche un conto presente nella tabella conti, come nel caso di una registrazione che riguarda dei movimenti patrimoniali (es. giroconto).

Dopo ogni registrazioni, l'importo viene riportato in automatico nelle schede conto e categoria. 

Aspetti tecnici della colonna Categorie

La Contabilità entrate e uscite permette di gestire operazioni in modo simile a quella della contabilità in partita doppia, eccetto per movimenti fra due Categorie che richiedono due righe di registrazione. 

Si possono anche registrare operazioni composte, uscita da un conto con più categorie. In questo caso si usano più righe: sulla prima riga si registra il conto senza categoria e nelle righe successive si registrano le categorie e senza conto.

Come registrare un'entrata e/o un'uscita

Quando registri un movimento deve indicare:

• Nella colonna Data indica la data del documento che registri.
• Nella colonna Doc. registra il numero del documento (non è obbligatorio)
• Nella colonna DocLink inserisci il percorso per collegarti e aprire il documento digitale.
• Nella colonna Descrizione, inserisci una descrizione.
• Nella colonna Conto, inserisci il conto presente nella tabella Conti (da dove l'importo entra o esce).
• Nella colonna Categoria inserisci la categoria di spesa o entrata.

Nelle schede conto e categoria l'importo sarà registrato in positivo se è un'entrata e in negativo se è un'uscita.

Tipologie di registrazioni

Come per qualsiasi tipo di file, anche nelle Entrate / Uscite sono possibili le seguenti tipologie di registrazione:

• Registrazioni semplici, eseguite su di una sola riga - Si inserisce un conto nella colonna Conto e una categoria nella rispettiva colonna.
• Registrazioni composte, eseguite su più righe -  Si tratta di registrazioni in cui bisogna dettagliare gli importi (es. con la banca vengono pagate più fatture insieme).
• Registrazioni con IVA, possibili nella Contabilità Entrate / Uscite con IVA - Nella tabella Registrazioni ci sono colonne supplementari per di dati IVA. 

Maggiori dettagli sono disponibili nelle pagine delle Registrazioni della contabilità Entrate / Uscite.

Movimenti fra conti patrimoniali

Quando un movimento interessa solo due conti patrimoniali, pertanto non vi è una categoria, nella colonna Categoria è possibile inserire anche un conto patrimoniale, presente nella tabella Conti. Nella tabella Conti invece non è possibile inserire una categoria.

Per esempio, per registrare un'entrata nella cassa da un prelevamento in banca, la registrazione si esegue nel modo seguente:

• Nella colonna Entrate si inserisce l'importo in entrata.
• Nella colonna Conto viene inserito il conto Cassa.
• Nella colonna Categoria viene inserito il conto Banca.

In questo caso, il programma andrà a registrare l'importo in positivo nel conto Cassa (che aumenta) e in negativo nel conto Banca (che diminuisce).

Grazie a questa modalità di registrazione si può registrare su una sola riga qualsiasi movimento diretto fra due conti patrimoniali.

Registrazione su più righe

Quando si deve registrare un'operazione che riguarda più conti e/o categorie, questa deve essere contabilizzata su più righe di registrazione.

Qui di seguito proponiamo un esempio (vedi registrazione Doc. 11).
Tramite cassa vengono pagate più fatture.

• Inserire la stessa data e lo stesso numero di documento in tutte le righe che interessano la stessa registrazione. Questo permette di individuare una registrazione che ha più movimenti.
• Nella prima riga inserire l'importo complessivo, nella colonna Uscite se si tratta di un pagamento, nella colonna Entrate se si tratta di un incasso.
• Nella colonna Conto, inserire il conto della liquidità (conto tramite il quale si paga o si incassa).
  La colonna Categoria nella prima riga rimane vuota.
• Nelle righe successive inserire su ogni riga l'importo della fattura pagata o incassata (rispettivamente colonna Uscite e colonna Entrate).
  Ogni fattura verrà registrata su una riga.
  La colonna Conto rimane vuota.
• Nella colonna Categoria inserire per ogni riga la categoria per identificare la voce di uscita o di entrata del movimento.

Velocizza l'inserimento delle Registrazioni

Per velocizzare l'inserimento delle registrazioni si utilizzano le seguenti funzioni:

• Immissione dati con auto-completamento - consente la ripresa in automatico dei dati già inseriti in precedenza.
• Registrazioni ricorrenti - permette di memorizzare in un'apposita tabella le registrazioni ripetitive.
• Importazione dati dall'estratto bancario o postale - per importare in automatico i movimenti dall'estratto bancario, postale o carta di credito.

Scheda conto/categoria

Nella scheda conto o categoria, la presentazione dei movimenti è del tutto simile a quella della tabella Registrazioni.
Se si aggiungono nuove registrazioni o se si effettuano dei cambiamenti (sempre eseguiti nella tabella Registrazioni), è possibile aggiornare la scheda conto cliccando sul simbolo Aggiorna (freccia blu arrotondata, posizionata nella parte destra della finestra).

Velocizza le Registrazioni

Per velocizzare l'inserimento delle registrazioni puoi utilizzare diverse funzioni: 

• Immissione dati con autocompletamento - appena digiti la descrizione, nella finestra in basso appaiono le registrazioni già immesse con la stessa descrizione; premendo il tasto F6, hai la ripresa della registrazione, basta cambiare l'importo, se questo è diverso dalla registrazione precedente.
• Registrazioni ricorrenti -  puoi memorizzare le registrazioni che si ripetono durante l'anno (es. affitti, abbonamenti, ecc) nella tabella Registrazioni ricorrenti e riprenderli all'occorrenza nella tabella Registrazioni, digitando semplicemente un ID identificativo nella colonna Doc, con cui sono stati memorizzati.
• Importazione dei movimenti bancari - scarica il file fornito dalla tua banca e importa i movimenti direttamente nella tabella Registrazioni. Hai tutti i movimenti con data, descrizione, conto e importo, devi solo inserire la categoria di spesa o di entrata.
• Impostazione di Regole per l'importazione automatica - imposta le Regole ad ogni movimento che importi e in un batter d'occhio hai la contabilità completa, senza inserimenti manuali di contropartita, codice IVA e centri di costo; avrai più tempo da dedicare all'attività produttiva della tua azienda.

The budget in the Income / Expenses accounting can be set in two different ways:

• Budget Column
• Budget Table set via the Tools menu > Add/Remove functionalities

Budget Column

In the Budget column, in the Budget view, the amounts are entered on an annual basis. If the Budget column is used, the Budget table should not be used.

Budget Table

Financial planning is performed in the Budget table.

Forecasts are entered as if they were normal transactions, as in the Transactions table.
Quantity and Prices can also be entered as well as Calculation Formulas.

For further information on the budget refer to Budget table.

Instant information

Account balances, income and expense are on ready display in the Accounts and Category tables.
After each entry of a transaction, balances are adjusted automatically and there is no need to run a report to to have the situation under control, as you can simply display the Accounts or Categories tables.

To print the content of the tables, please refer to the Page setup section (last paragraph).

Advanced printouts

All printing is run from the Reports menu, where the different functions for printing are located:

• Journal by period command. You can display and print the whole table or just a specified period.
• Account/Category or group cards command. You may select all cards or define your selection.
  Define the required period in the Period tab and click the required print settings in the Options tab. Print settings can be saved in the Customization tab so they can be resumed without them to be having defined again.
• Enhanced statement command. You may also print a defined period and various options and customizations may be included.
• Enhanced statement with groups command. You may also print a defined period and various options and customizations may be included.
• Accounting Report command. The report with the required options are displayed in the Accounts table. Reports by period are possible, also with the comparison of previous periods or years; each period may contain subdivisions and the customization can be saved.

Closures in accounting refer to all the control operations, adjustments, and temporal delimitations carried out at the end of the year before preparing the financial statements.

Technical aspects and new year

With Banana Accounting, each fiscal year has its own separate file. Technically, there is no concept of an accounting closure:

• When a new year begins, a new file is created using the Create New Year command
• You can continue working simultaneously on both the new year's file and the previous year's file. Once the closure operations are completed, the updated balances are carried over to the new year's file using the Update Opening Balances command.

Use the Filter for quick verifications and corrections

To perform checks quickly, especially at the end of the year, we recommend using the Filter function. This feature allows you to filter all transactions based on a word, phrase, account, or a set of elements. The advantage of this function is that you can correct or modify transactions directly on the rows displayed by the filter, without having to scroll through the entire Transactions table to find matching entries.

For more details, please refer to the page:

•  Filter Rows (available only with the Advanced plan).

Accounting check command

Banana Accounting allows you to record transactions quickly and even leave operations pending without interrupting your workflow.

The Actions > Check Accounting command performs a series of verifications, similar to re-entering the data from scratch. When errors or discrepancies are detected, they are flagged for your attention.

It is recommended to use the Check Accounting command regularly and whenever there are discrepancies or error notifications, significant changes (such as initial exchange rates, VAT codes), and especially before closing the accounts.

Verification of accounting balance correspondence

The first verification is undoubtedly to ensure that the accounting balance of the accounts matches reality. The cash account balance must correspond with the actual cash status. The balances of bank accounts, credit cards, loans, or assets must match those of the bank statements. The same applies to all other accounts that have provisions, VAT, suppliers, etc.

If there is a discrepancy, you need to identify the reason and complete either the initial balance or the transactions. 

Differences in the transactions table

In the Transactions table (Info window at the bottom), ensure that no discrepancies are reported. In addition to the functions available in the Check Accounting command, Banana Accounting Plus includes the Balance column in the Transactions table, which allows you to identify all rows where discrepancies occur. A quick scroll through the column is sufficient to immediately spot accounting differences and correct them, preventing errors from being carried over to the new year.

Differences between bank statement balances and accounting balances (CheckBalance function)

This check is essential for the accuracy of your accounting records. We recommend performing the balance verification, #CheckBalance, not only at the end of the fiscal year but also periodically at the end of each month. This helps prevent any mismatched balances from being incorrectly carried over from month to month.
Information on balance verification transactions is available on the Balance Verification transactions page.

Locking transactions

Once the verification entries have been performed, it is recommended to lock the transactions.

• Actions > Lock transactions
  The transactions rows will be numbered and will have a blockchain code to ensure their security.

PDF dossier

The Create PDF Dossier command allows you to compile all the documents of the entire fiscal year (account statements, journal, VAT reports, monthly, quarterly, and annual reports, etc.) into a single PDF file.

You can archive your accounting data by saving the accounting file and prints in PDF format. Additionally, consider making backup copies on an external hard drive.

The Create New Year command prepares a file for the new year based on the accounting file that is being closed. The command does not modify the current file, so it can be executed without any effect.

Logics of the transition to the New Year

With Banana Accounting you have a separate file for each year. When the new year starts, the operational logic is as follows:

• With the Actions > Create New Year command, the Program creates a new file for the year, using the same chart of accounts, settings and balances of the current year that is about to close.
  • Once the new year file is created, save it with a new name.
  • The operation of creating the new file can be repeated if you decide not to save the file.
• You can work on both files at the same time:
  • In the new one, the transactions of the new year will be entered. It will also be possible to make changes to the chart of accounts, VAT or other, without affecting the previous one.
  • In the previous year's file, the operations will continue to be entered in order to complete the year and carry out the typical closing operations, verification of balances, printing of reports etc.
• In the New Year's file, with the command Actions > Update Opening Balances, the changes that were made in the previous year's file are resumed. This operation should be done at the latest when there are no more changes in the previous year.

Once the New Year's file has been created, those who have subscribed to the Professional Plan of Banana Accounting Plus, will see the message Advanced Plan in demonstration mode. This message will appear in the Info window at the bottom of the screen and it will only disappear when reaching 70 transaction rows in the Transactions table.

Checking and closing previous year's accounts

Before updating opening balances, to avoid any differences between closing and opening balances for the following year, it is important to ensure that you have performed all checks, verification operations, and all closing accounting transactions. 

In Banana Accounting Plus, under the Advanced plan, the Filter function is available. This feature is particularly useful during the closing phase to quickly search for rows with the same texts or values, based on the key entered for the filter (e.g., word, account, amount, etc.). With this function, it is possible to make corrections directly on the filtered rows, without having to scroll through the entire Transactions table—especially at year-end when the number of transactions is high.

Unlike Double-entry accounting, when the Income and Expense accounting period is closed, there is no profit or loss to be allocated. The difference between the Income and Expense categories in the new accounting period is shown as an increase or decrease in the estate.

Operations performed by the Create new year command

The Create new year command performs the following operations, taking into account the parameters set by the user:

• Creates a new file (with no name) with the chart of accounts and all the settings identical to your current file, but without transactions.
• Copies the data from the Balance column of your current file to the Opening column of the new file (only for the selected classes)
• Copies, for all the accounts of the Report, the data from the Balance column of your current file to the Previous Year column of the new file.
• Updates the File and accounting Properties of the file:
  • Sets the start and end dates, adding 1 year to the existing ones.
  • In the Options section, sets the previous year's file name and enables the option to use the previous year's transactions for autocompletion.
• If there are data in the Budget table, it carries over the operation rows in the new year taking into account the settings.

Distributing the Profit or Loss for the Year

In the Income/Expenses accounting method, there is no need to allocate the profit or loss for the year, as the total equity in the Accounts table already represents the net equity or owner's equity.

However, if this allocation is required, a specific account must be set up in the Accounts table. For more details, please refer to the section Profit or Loss Accounts from Previous Years.

The Update Opening Balances command takes data from the previous year's file and updates the opening balances for the current year.

When do you need to use the Update Opening balances command?

The Update Opening Balances command is required in the following cases:

• You have created the New Year with the Create New Year command, but you still made changes to the previous year's file (additional transactions, new accounts, ..).
• Changes were made in the previous year (added or changed transactions, added accounts...).

Check the previous year accounting

In order to avoid differences between the previous year closing balances and the New Year and opening balances, it is important, before using the Update opening balance command, to make sure that you have carried out all the checks, verification operations and all the closing accounting entries as indicated in the Year end closure of the Double-entry accounting page.

The Update Opening balances dialog window

In order to access this dialog, use the Actions menu > Update opening balances command.
You need to enter the path to where the previous year's file is located:

• The program will suggest the name of the saved file
• If the file's name or the location path is changed you the Browse button

Operations carried out by this command

The command resumes the data from the previous year, without changing its contents. This command can therefore be repeated without any impact on the previous year's file.

The command performs the same operations as in Create New Year , except those referring to the creation of the file.

Change of the Chart of Accounts of the previous year

If after creating the New Year you add accounts to the previous year and carry over the balances, the program may indicate an error. In this case, you should:

• Enter the new accounts in the new year's file as well.
• Repeat the Update Opening balances operation

You can import changes with the Import Accounts command.