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: Defines the grouping used to calculate separate totals for stocks, bonds, funds, or other investment categories.
  Usually, a different Investment Balance Sheet Account is used for each group.
• 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 (for multi-currency accounting only): Currency of the security.
  • The currency must be the same as the currency of the Investment Balance Sheet Account selected in the Asset Account field.
• Begin Qt: The opening quantity of the investment.
• Price Begin: The opening quantity of the investment.
• Price Current: The current market price per unit of the security.
  • This value can be entered manually or updated using the  Import market prices, which allows market prices for multiple securities to be updated at once.

Data calculated automatically

The program automatically calculates:

• Value Begin (also Value Begin Currency for multi-currency accounting): Represents the opening value of the security.
  • Value Begin = Begin Qt × Price Begin.
  • 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 the calculated values of all securities linked to the same Investment Balance Sheet Account, must match the opening balance of that account in the Accounts table. See also the Opening and closing page for more information.
• Current Qt: The current quantity of the investment.
  • It is calculated from the Begin Qt plus or minus the quantities recorded in transactions.
• Value Current (also Currency Value for multi-currency accounting): Represents the current market value of the security.
  • Value Current = 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.