Items Table with Investments List

The Items table contains one row for each investment and records the quantities, book values, and market values of all securities managed in Banana Investment Accounting. Together with the Accounts table, it forms the core of the investment accounting model.

Each row represents one investment (Item). The Item identifies the security, stores its quantities, book value, and market value, and links all investment transactions to the corresponding Investment Balance Sheet Account.

Data to be entered

Enter all investments by specifying the following information:

• Item: The ID, generally the ISIN of the security.
• Description: The description.
• Sum In: Grouping that allows to obtain separate totals for stocks, bonds, funds, or any category you prefer.
  Usually, for each grouping, a different Investment Balance Sheet Account is used.
• Investment Balance Sheet Account (Asset Account): The Balance Sheet account to which the investment is linked.
  • It represents the connection point between Financial Accounting and Investment Accounting.
  • The Investment Balance Sheet Account must be a Balance Sheet account, as investments are part of the company’s assets. If a different type of account is entered (for example, when entering an income statement account), the program displays a warning message.
  • The total book value of all securities linked to the same Investment Balance Sheet Account must correspond to the balance of that account. The Reconciliation Report verifies that the account balance and the total book value of investments remain consistent.

• Asset Type: The type of security, which can be:

  • 1: Stocks, ETFs, funds,...
    Investments Measured by Quantity.
  • 2: Bonds, debt securities,...
    Investments Measured by Nominal Value.

  This internal classification is used by the investment accounting extension to calculate quantities and values. It is not part of the accounting reports.

• Currency (just for multi-currency accounting): Currency of the security.
  • The currency must be the same as the Account currency.
• Begin Qt: The begin quantity.
• Price Begin: The price of the security ad the beginning of the year.
• Price Current: The current market value of the security.
  • This value must be entered manually or set using the Import market prices extension which allows to update this value for all the securities at once.

Data calculated automatically

The program automatically calculates:

• Value Begin: (Also Value Begin Currency for multi-currency accounting): Represents the begin value of a security.
  • Opening quantity * Opening unit price.
  • In multi-currency accounting, the exchange rate applied between Value Begin Currency and Value Begin is the opening exchange rate without a date specified in the Exchange rates table for that particular currency.
  • The calculated value, or the sum of calculated values for the securities that use the same Account, must match the Account opening balance in the Accounts table. See also Opening and closing page for more information.
• Current Qt: The current quantity.
  • Opening quantity plus/minus transactions.
• Value Current (Also Currency Value for multi-currency accounting): Represents the current value of a security.
  • Current Qt. * Price Current.
  • In multi-currency accounting, the exchange rate applied between Currency Value and Value Current is the current exchange rate without a date specified in the Exchange rates table for that particular currency.
• The totals for the different groups.

Grouping

Grouping allows investments to be organized by categories such as shares, bonds, ETFs, or funds. Groups are used to calculate subtotals in the Items table and to organize results in reports such as the Portfolio Valuation Report.