How to reclassify the balance sheet and income statement

In Banana Accounting Plus, the reclassification of the balance sheet and income statement is done through the External Accounting Report, a file separate from the accounting, designed to set up a customized presentation of the data. This allows accounts to be grouped differently from the standard chart of accounts structure.

The grouping scheme defined in the External Accounting Report is linked to the accounting file to extract, total, and present the accounts according to the new desired classification. This feature is available exclusively with the Advanced plan of Banana Accounting Plus.

Create an Accounting Report File

To create an Accounting Report file:

• Menu File > New > Accounting Report
• You can choose from an existing template or start from a new one
• Once created, save the file with a name.

Below is an example of a predefined Accounting Report used to create a reclassification of the Balance Sheet according to Art. 959 of the Swiss Code of Obligations.

Everyone can choose to have their own, starting from an empty file.

• When creating your own Accounting Report, groups and totals can be freely defined.
• It is also possible to customize the Accounting Report used in this example by downloading it from our program, as indicated in the previous sections, and customize the accounts or groups for your own reclassification.

The Columns of the Accounting Report

The Accounting Report table includes the same columns found in the Accounts table, where the Accounts or Groups for Totals are set up based on a custom scheme. 

In the example, groups and totals were created for the reclassification of the Balance Sheet according to Art. 959 of the Swiss Code of Obligations.

Section
This column is used to indicate the value to be used in the presentation.
For the different options, see the Documentation on sections.

Group
Indicates the group in which to totalize the accounts retrieved from the accounting and the total group.

Account (visible only in the Complete view)
The account from the accounting file to be included in the accounting report.

• If accounts are entered, only those specified accounts will be included when the Report is executed.
• If no accounts are entered, the accounts from the accounting will be included, linked via the group.

Description
Description of the grouping or account.

Sum In
In the Sum In column, the Group (total row) in which the row should be totalized is indicated.

Tot
If set to "Yes", only the total row is displayed, not the individual account rows that make it up.
See Show only group totals in the Accounting Report.

Keep
Normally, the report includes total rows that contain accounts with balances.
If set to Yes, this column ensures the row is always shown. It can be applied to both groups (totals) and accounts.

With Mov.
Applies to groups with a zero balance.
The row is displayed if there have been movements during the period.

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Methods for Reclassifying the Balance Sheet and Income Statement

To reclassify the balance sheet and income statement, you must first prepare the Accounting Report file.

There are two methods to set up the Accounting Report file for the reclassification of the balance sheet and income statement:

1. Reclassify Based on the Group Column

This method allows the reclassification of the balance sheet and income statement using the Group column of the Accounting Report file.

In the Accounting Report, you create your own system of groups and subgroups

In the Section column, a number is inserted to define the title of the various sections in the printout.

• In the Group column, enter the groups that will total a series of accounts from the accounting file.
  In the example, Group 101A of the accounting report totals the liquidity accounts (cash, bank, post, etc.).
• In the Gr column, insert the group that will totalize the individual groups listed in the previous rows.
  In the example, in the Gr column, 1.1, which corresponds to Group 1.1, will totalize the Current Assets.

In the accounting file, to link with the Accounting Report, you must set the GR1 column

• In the Accounts table, column Gr1 or Gr2, insert the group set in the Accounting Report, in which the account should be totalized.
  In the example, in the GR1 column all liquidity accounts have the group 1.1.A, which in the accounting report totalizes the Liquidity accounts.
  If the Gr1 column is not visible, use the command Data > Columns setup.
• Accounts without any linkage will not be included in the Report.

2. Reclassify Based on Accounts

This method is useful when you want to include only certain accounts from the accounting in the Accounting Report file

• In the Section column, a number is inserted to define the title of the various sections in the printout
• In the Group column, the groups that total each account imported from the accounting are defined
  In the example, Group E1.1 of the accounting report totals accounts 3000, 4000, 4500 from the Accounting Report
• In the Account column, enter the same account numbers from the accounting that you want to include in the Accounting Report
  Only the specified accounts will be included in the report.
• In the Description column, enter the description of the accounts
  In the Sum In column, enter the totalization group (e.g. E.1, E1.2...).

Print the Accounting Report 

The Accounting Report that reclassifies the balance sheet and income statement is displayed and printed from the accounting file :

• Menu Reports > Enhanced balance sheet with groups
• Section Chart of Accounts > External Accounting Report
• In the dialog window, in the grouping column, select the column through which you want to apply the grouping (GR1, BClasse, VAT, etc...).

You obtain a printout like the Enhanced Balance Sheet with Groups, but with your own reclassification.

You obtain a printout like the Enhanced Balance Sheet with Groups, but with your own reclassification.

Or:

• Menu Report > Accounting Report
• In the Basic section, select the External Accounting Report option.

A table view is displayed, similar to the Accounts table, but with your own reclassification