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The Transactions table is the core of the accounting workflow. It records all investment operations, including purchases, sales, income, expenses, transfers, and valuation adjustments.
By linking accounting entries to the corresponding Item, Banana Investment Accounting keeps the accounting records and the related investment data synchronized.
Before entering investment transactions, you must:
- create the required Investment Balance Sheet Accounts in the Accounts table
- define each investment in the Items table.
This documentation assumes that you are familiar with financial accounting, portfolio accounting, and the concept of updating the book value of an investment when it is sold.
For general accounting features, such as attaching digital documents, using Cost Centres and Cost Segments, or importing accounting data, refer to the Financial Accounting documentation.
Recording Investment Transactions
Investment transactions are recorded in the Transactions table and linked to the corresponding Item. This allows Banana Investment Accounting to update the accounting records together with the related investment quantities and values.
The information required depends on the type of investment operation. The sections below explain the general booking requirements, while the specific pages provide detailed instructions and examples for shares, funds, bonds, and other investment operations.
Preparing Transaction Data
Before entering an investment transaction, collect all the information required to complete the accounting entry.
The information is often provided by different sources:
- Bank statement – provides the net amount credited or debited
- Portfolio statement – provides the investment details, including quantity, unit price, currency, and transaction date.
Transactions can be entered manually or imported automatically.
Banana Investment Accounting supports several import methods:
- importing bank statements using Import into Accounting
- copying and pasting data prepared in Excel
- importing data generated by Excel macros
- using customized import extensions for specific banks or portfolio management systems.
Regardless of the import method, every investment transaction must contain the information required to correctly update the related accounting records and investment data.
Transaction Structure
Investment purchases and sales are generally recorded as compound (multi-line) transactions following the principles of double-entry accounting. Each row records one accounting component of the operation, while the same Item is used on all rows related to the investment.
A typical investment transaction may include:
- a row for the bank payment or receipt
- a row for the investment movement, including Quantity and Unit Price and, when applicable, Exchange Rate
- separate rows for commissions, bank charges, taxes, or other transaction costs
- for sales, separate rows for the realized investment gain or loss
- for foreign-currency sales, separate rows for the realized exchange rate gain or loss.
The Item identifies the investment involved in the transaction. Repeating the Item on the related rows allows Banana Investment Accounting to associate the accounting entries with the corresponding investment and use them to update investment data and prepare reports.
For sales, the Calculate Sale Data command uses the historical investment data to calculate the realized investment gain or loss and, when applicable, the realized exchange rate gain or loss.
Required booking information
To correctly update both Financial Accounting and Investment Accounting, each investment transaction must include the information required to identify the investment and record the related accounting entries.
The required information depends on the type of transaction. The following information is typically required when recording investment purchases and sales.
Basic Transaction Information
- Date – The transaction date.
- Item – Identifies the investment defined in the Items table. Enter the same Item on all rows related to the investment.
- Description – A short description of the transaction.
Bank Payment or Receipt
This row records the payment for a purchase or the receipt from a sale.
- Debit Account (sale) – Bank account receiving the sale proceeds
- Credit Account (purchase) – Bank account used to pay for the investment
- Amount – Net amount credited or debited by the bank.
Investment Movement
This row records the purchase or sale of the investment and updates its quantity and book value.
- Debit Account (purchase) – Investment Balance Sheet Account assigned to the Item in the Items table.
- Credit Account (sale) – Investment Balance Sheet Account assigned to the Item in the Items table.
- Quantity – Positive for purchases and negative for sales.
- Unit Price – Price per unit at which the investment is purchased or sold.
- Exchange Rate – Exchange rate used for the transaction, when applicable.
Banana Investment Accounting automatically calculates the transaction amount based on the Quantity, Unit Price, and, when applicable, Exchange Rate entered in the transaction.
Note: The Investment Balance Sheet Account must correspond to the account assigned to the Item in the Items table. If a different account is used, Banana Investment Accounting displays a warning.
Bank Charges and Commissions
Use additional rows to record brokerage fees, bank commissions, taxes, or other transaction costs.
- Debit Account – Expense account for the related cost.
Additional Details for Sales Transactions
When an investment is sold, the book value of the investment must be updated and the realized gain or loss must be recorded. For foreign-currency investments, a realized exchange rate gain or loss may also need to be recorded.
These values can be entered manually or calculated using the Calculate Sale Data command.
Realized Gain/Loss on Investment
- Debit Account – Account for realized investment losses.
- Credit Account – Account for realized investment gains.
Use the Investment Balance Sheet Account assigned to the Item as the corresponding account for the adjustment.
Realized Exchange Gain/Loss
For investments denominated in a foreign currency, an additional row may be required to record the realized exchange rate difference.
- Debit Account – Account for realized exchange rate losses.
- Credit Account – Account for realized exchange rate gains.
Use the Investment Balance Sheet Account assigned to the Item as the corresponding account for the exchange rate adjustment.
Specific Investment Transactions
The accounting structure and required entries vary depending on the type of investment and transaction. See the following pages for detailed instructions and examples:
- Booking Share Movements – purchases and sales of shares
- Booking Fund Unit Movements – subscriptions, redemptions, distributions, reinvestments, switches, and consolidations
- Booking Bond Movements – purchases, sales, accrued interest, coupons, and withholding tax
- Adjustment to the Market Price – year-end market value adjustments
- Book Rounding Differences – adjustments for rounding differences
- Calculate Sale Data – calculation of realized investment and exchange rate gains or losses on sales.