Die Finanzplanung erfolgt in Form von Buchungen in der Tabelle Budget.

Wenn Ihre Datei noch nicht über die Budget-Tabelle verfügt, wie folgt vorgehen:

• Vom Menü Werkzeuge ausgehen
• Befehl Neue Funktionen hinzufügen auswählen
• Im Dialogfenster, das sich öffnet, die Option Tabelle Budget hinzufügen auswählen.
  (Steht diese Option nicht zur Verfügung, bedeutet dies, dass die Tabelle Budget bereits hinzugefügt worden ist).
  Achtung: Diese Operation kann nicht mittels Befehl 'Rückgängig' (Menü Bearbeiten) gelöscht werden! Wenn Sie zur vorherigen Situation zurückkehren wollen, behalten Sie eine Kopie der vorhandenen Datei oder führen Sie aus Menü Werkzeuge die Option Tabelle Budget entfernen aus.

Das Programm...

• fügt die Tabelle Budget hinzu und übernimmt die Werte des Budgets, die in der Tabelle Konten stehen (falls vorhanden).
• sperrt die Spalte Budget in der Tabelle Konten. Die Werte dieser Spalte werden aufgrund der Budget-Buchungen berechnet, wobei die Buchhaltungsperiode die ist, die in den Eigenschaften (Stammdaten), Menü Datei, definiert worden ist.
  
  

Tabelle Budget entfernen

Die Tabelle Budget kann mittels Befehl Neue Funktionen hinzufügen aus Menü Werkzeuge rückgängig gemacht werden. Im Dialogfenster 'Wert auswählen' ist hierzu die Option Tabelle Budget entfernen auszuwählen und die Schaltfläche 'OK' zu betätigen.

Hinweis: Diese Operation kann nicht rückgängig gemacht werden, wenn bereits Budget-Buchungen vorgenommen worden sind! Sobald der Befehl Tabelle Budget entfernen erteilt wird, werden alle Budgetbuchungen gelöscht. Wenn Sie zur vorherigen Situation zurückkehren wollen, sollten Sie eine Kopie der Daten erstellen.

Nach Entfernung der Budget-Tabelle, kann die Spalte Budget in der Tabelle Konten wieder bearbeitet werden.

Die Spalten der Tabelle Budget sind ähnlich, wie diejenigen der Tabelle Buchungen. Im folgenden Beispiel, wurden zum besseren Verständnis, alphanumerische Kontenbezeichnungen verwendet. Wird über einen Kontenplan mit numerischen Kontennummern verfügt, werden natürlich die entsprechenden eigenen Kontennummern verwendet.

In der Regel benutzt man zum Eingeben des Budgets die Spalte Betrag.
Für umfangreichere Finanzplanungen besteht auch die Möglichkeit, die Menge, die Einheitspreise oder eine Formel anzugeben. Das Programm wird automatisch den Wert der Spalte Betrag berechnen.

Die Spalten der Budget-Tabelle werden folgend erläutert:

• Datum
  Das voraussichtliche Datum, an dem die Transaktion stattfinden wird.
  Falls das Datum noch nicht genau bestimmt werden kann, z.Bsp. monatliches Verkaufsbudget, das Monatsende als Datum eingeben.
• Enddatum
  Das Feld leer lassen oder das Datum erfassen, nach dem es keine Wiederholung mehr gibt.
• Wiederholen
  Es wird ein Wiederholungscode eingegeben, dem eventuell eine Zahl vorangestellt wird:
  (3M vierteljährlich, 6M halbjährlich, 7D wöchentlich, 3ME vieteljährlich Ende Monat)
  • Leer entspricht keiner Wiederholung
  • "D" für tägliche Wiederholung (Day)
  • "W" für wöchentliche Wiederholung (Week)
  • "M" für monatliche Wiederholung (Month)
  • "ME" monatliche Wiederholung, aber mit Datum am Ende des Monats. 
    Wenn mit 28.2.2017 begonnen wird, dann ist das nächste Datum der 31.3.2017.
  • "Y" für jährliche Wiederholung (Year)
  • "YE" jedes Jahr, aber Ende Monat.
    Bei Datum 28.2.2015 wird das nächste Datum 29.2.2016 lauten.
• Variante
  Diese Spalte wird benötigt, um in Kombination mit den Apps eine eventuelle Variation bezüglich Budget anzugeben.
• Neues Jahr
  Hier wird angeben, was übertragen wird, wenn man Befehl Neues Jahr erstellen... (siehe hierzu Abschluss und Neues Jahr) auswählt
  • Kein Wert: das Datum wird um ein Jahr erhöht
  • "1": Das Datum bleibt gleich
  • "2": Die Operation wird nicht ins Neue Jahr übertragen werden.
• KontoSoll und KontoHaben, KS1, KS2, KS3
  Wie in der Buchungen-Tabelle werden in diesen Spalten die Konten erfasst, auf denen die Transaktionen gebucht werden sollen.
  Es können auch Segmente sowie Kosten- und Profitstellen verwendet werden. Auf diese Weise kann auch ein Budget für Segmente oder Kosten- und Profitstellen erstellt werden.
• Anzahl
  Die Anzahl multipliziert mit dem Einheitspreis ergibt die Totalsumme.
• Einheit (Referezeinheit)
  Mengenbezogene Beschreibung der Anzahl, wie zum Beispiel m2, t oder Stk.
• Preis/Einheit (Einheitspreis)
  Der Preis für jede Einheit multipliziert mit der Anzahl (Menge) ergibt die Totalsumme.
  • In der Einnahmen-Ausgaben-Rechnung ist ein negativer Betrag zu erfassen, damit der Betrag in der Spalte 'Ausgaben' eingefügt wird.
• Betrag (in Basiswährung)
  Betrag, der zu buchen ist.
  Wenn die Zeile eine Wiederholung vorsieht, wird der Betrag der ersten Budgetbuchung angegeben. Die Beträge der hierauf folgenden Wiederholungen sind im Kontoauszug (Budgetbuchungen) ersichtlich.
  In den folgenden Fällen wird der Betrag automatisch berechnet:
  • Wird in der Spalte Anzahl oder Preis/Einheit (Einheitspreis) ein Wert eingegeben, wird der Betrag aufgrund des Inhalts dieser zwei Spalten berechnet.
    • In der Doppelten Buchhaltung wird das Resultat in einen positiven Wert umgewandelt.
    • In der Einnahmen-Ausgaben-Rechnung wird ein positives Resultat als Einnahme und ein negative Resultat als Ausgabe berücksichtigt.
  • Wird eine Formel eingegeben, ist der Betrag das Resultat der Formel.
    Die Formel hat auch gegenüber Anzahl und Einheit/Preis Vorrang.
• Total (Totalsumme in Basiswährung)
  Es handelt sich um die Totalsumme der Zeilen, die sich in dieser Buchhaltungsperiode wiederholen.
  Um die einzelnen Beträge sehen zu könnnen, den Befehl Kontoauszüge (Budgetbuchungen) aus Menü Buch1 ausführen.
• Formel (Formel Betrag in Basiswährung)
  Erlaubt das Einfügen von Berechnungsformeln in der Javascript-Sprache sowie von Banana Apps-Programmationsfunktionen.
  Wenn eine Formel (oder irgendein Text) vorhanden ist, wird der Wert der Spalte 'Betrag' entsprechend des Resultats der Formel eingefügt.
  Siehe auch den Abschnitt unten für die Verwendung.
  • In der Doppelten Buchhaltung muss das Resultat der Formel immer einer positiven Zahl entsprechen.
  • In der Einnahmen-Ausgaben-Rechnung wird das Resultat falls positiv als Einnahme und falls negativ als Ausgabe betrachtet.
• Betrag Währung (Betrag in Kontowährung)
  Betrag in Kontowährung der Buchung (siehe Buchungen mit Fremdwährungen).
  Dieser Betrag wird für die Berechnung des Wertes in Basiswährung zum angegebenen Wechselkurs verwendet.
  Wenn eine Formel vorhanden ist, entspricht der Wert dem Resultat der Formel.
  Wenn die Zeile eine Wiederholung vorsieht, wird der Betrag der ersten Budgetbuchung angegeben.
• Formel Betrag in Währung (in Kontowährung)
  Hier kann eine Berechnungsformel angegeben werden.
  Wenn die Zeile eine Wiederholung vorsieht, wird der Betrag der ersten Buchung angegeben. Um die Beträge der folgenden Buchungen sehen zu können, den Befehl Kontoauszüge (Budgetbuchungen) aus Menü Buch1 ausführen.
• Total (Totalsumme in Kontowährung)
  Es handelt sich um die Summe der Beträge in der Kontowährung der wiederholten Zeilen, deren Datum innerhalb der in den Eigenschaften (Stammdaten) definierten Buchhaltungsperiode liegen. Wenn es kein Datum gibt oder wenn Start- und Enddatum ausserhalb der Buchhaltungsperiode liegen, bleibt die Spalte leer.

The Data column

The value contained in the Data column is the one that will validate the forecast.

• If there is no date, the transaction will be taken into account at the beginning of the planning.
  If you require a forecast indicating a period, the amounts will be taken into account in the balance value at the beginning of the period.
  Due to the fact that it does not fall within the period, no amount will be displayed in the Total column.
• Dates in the accounting period set in the file properties.
  These are the ones commonly used. The total amount will be indicated in the Total column, taking into account repetitive movements, within the accounting period.
• Dates prior to the period.
  You can enter movements that precede the forecast period. However, you must be careful that they do not conflict with the opening balances entered in the account table.
  Due to the fact that it is not within the period, no amount will be displayed in the Total column.
• Dates after the period.
  If you make forecasts over several years, they allow you to indicate transactions for the years to come.
  Due to the fact that it is not within the period, no amount will be displayed in the Total column.

The End date

This is used in combination with repetition, to indicate the last date beyond which there is to be no repeat.

• Must generally be left empty.
  If you enter a date when it is not necessary (for example the end of the accounting period) the forecasts for the following years will not include this operation.
• For leasing transactions.
  Indicate the date on which the payment of the last installment will be made as the end date.
• For loan repayment.
  Indicate the last expected payment date.
• For changes in the amount at set deadlines.
  In the case, for instance, that the amount of a recurring transaction is adapted at certain deadlines (salary increase).
  • Create a transaction row with repeat "M" and End date as per the last payment before the increase.
    Create transaction rows with Data when the increase begins.
  • If the increase follows a precise and regular automation, this can also be programmed with formulas.

Repetitions

For recurring expenses or income, the repetition code is recommended (refer to Documentation on the columns).

• When calculating the forecast, the program creates copies of the operation and progressively increases the date, taking into account the indicated frequency.
• If there is no end date, the program will generate internal copies of the records for the entire period of the forecast indicated at the time of the report when calculating the forecast.
  • If the start date is January, the frequency is monthly
    • If the forecast period is the year, it will generate rows from February, 1 original row and 11 automatic rows, for a total of 12.
    • If the forecast period is 10 years, it will generate rows starting from February, 1 original row and 119 automatic lines (11 the first year + 12 * 9 for the following ones), for a total of 120 lines.
• If you want the program to automatically calculate forecasts for subsequent years.
  • For recurring operations, indicate the relative repetition code.
  • For transactions that occur only once a year (for example depreciation at the end of the year), indicate the repetition code "Y", so that the depreciation is also calculated in the following years.
  • Don't use the repetition only if the operation will not occur in the following year.

Total column of the Budget table

The Total column is calculated automatically and represents the sum of the amounts of the current row and the repetition amounts that fall within the accounting period. The Total column is empty if the transactions have an earlier date or extend beyond the accounting period.

Schedule with precise date and monthly logic

Forecast movements are entered in the Budget table indicating the date on which these are expected to occur.

However, it is not always possible to predict all revenues and expenses with a daily precision. When making a forecast it is therefore useful, in some cases, to use approximations, generally reasoning on a monthly basis. In any case, it is useful to always follow a specific logic so that reliable liquidity forecasts can also be obtained in the short term:

• Punctual operations (capital payment, investments) are indicated with the date on which they are expected to occur.
  If there is no precise date, it is useful to indicate them on the 15th day of the month in which they are expected to occur. 
• Recurring charges that have a precise payment date are to be set with the expected payment date and the relative repetition code:
  • Bank charges, interest, amortization are to be indicated at the end of the month, quarter or year that they will take place.
  • Rentals on the due expected date of payment.
  • Salaries and social security charges
    • For the calculation and monthly payment on the day that wages are paid.
    • For thirteenths, bonuses or whatever at the moment they are paid.
    • Payments for advances and adjustments of social security charges on the expected payment date.
  • Payments and VAT adjustments on the typical payment due day.
• Revenue Forecasting.
  The preparation of the forecasts depends on the type of activity.
  If you do not know the exact day, but you will know that it will happen in a certain month, it is recommended to indicate the 15th of the month
  • Punctual revenue.
    They are to be indicated on the date on which it is expected to take place or mid-month.
  • Recurring revenue.
    To be indicated on the date of entry or mid-month.
  • In many cases a monthly forecast is well suited. The revenue can be indicated on the 15th of the month.
    • If the revenues are recurring, the revenue can be entered with the monthly repetition. Using formulas you can predict growth.
    • If there are seasonal differences, it is helpful to have a sales forecast row for each month.
  • Forecast of projects or major works.
    If there is a calendar with receipts, a transaction row is to be indicated for each expected entry. It can be approximated by indicating the 15th of the month.
  • Forecast for customers.
    For a consultant or commercial advisor, who works both with budgets and projects, it can prove very useful to set up a detailed revenue forecast for each client, with the expected payment dates. This forecast will also be very useful to check if the customer has actually paid.
• Variable costs.
  • Constant expenses linked to the turnover (a restaurant for example ), are indicated with the same date as the turnover. With a formula you can also calculate as a percentage value of the turnover.
  • Costs can also be linked to other elements, such as the number of employees, rented premises or other.

Forecasting with the cash principle

Planning for small business and cash activities (such as shops, restaurants) it is useful to proceed with the cash principle, then indicate the revenues with the date on which they will be collected and the costs when paid.

For important operations, such as the purchase of a machine whose payment is deferred over time, it is however useful to insert forecast movements with precise details:

• Purchase of machinery (asset registration with suppliers) with date of purchase.
• Payment of the machinery, with the date(s) on which payment is expected.

Forecasts with the accrual method

In this case, the insertion of the operations takes into account when the payment will be made.

• Cash transactions.
  They are obviously registered normally.
• Transactions expected to be settled in the near future.
  For simplicity, the operations that fall within the forecast month or the one immediately following, it can be useful to use the cash principle.
• Deferred payments.
  If the dates are not known with precision, you can use the 15th of the month.
  • Transactions with precise payment terms.
    • One movement indicates the purchase date with the counterpart in the supplier account.
    • One of the other movements indicates payment on the scheduled dates.
• Deferred collections.
  • With precise payment terms, as is the case with a project:
    • A movement indicates the billing date and the customer account with the counterpart.
    • One of the other movements indicates payment on the scheduled dates.
  • Late payment.
    This is the case when a part of the revenues is collected in the short term, a percentage is collected later. It can be done like this:
    • Enter the revenue as cash collection.
    • With the same date, a movement is created that moves a part of the collection to the customer account.
    • At a later date, the cash collection is indicated with the client account of the counterpart.
• Use of variables for deferred collections and payments( see Example use of variables)
  When the same value must be reused at the time of payment, it can prove very useful to use the formula column and variables.
  • In the billing transaction, the amount is assigned to a variable.
  • In the payment movement, the variable is inserted so that the amount is automatically taken over.
  • Variables can also be used to define the percentage of the amount that will be deferred, for example.

 

I movimenti di pianificazione si inseriscono come delle normali registrazioni, con la data descrizione, importo, conto dare e avere.

In più si usa però il campo ripetizione, che consente di inserire le operazioni ricorrenti con una riga sola.

Qui di seguito sono elencati diversi esempi ripresi dal modello seguente a cui si rimanda per ulteriori spiegazioni.

• Business plan e pianificazione finanziaria di una Startup (contabilità in partita doppia)

Normali registrazioni di previsioni

Si tratta di registrazioni di previsione che sono come delle normali registrazioni.

L'esempio qui indicato è riferita all'inizio dell'attività, quindi operazioni che non si ripetono.

Registrazioni ripetitive mensili

Qui di seguito degli esempi di registrazione con ripetizione mensile, codice "M". La colonna Totale indica l'importo complessivo per l'anno.

Le prime due registrazioni si riferiscono all'affitto, che da febbraio a giugno è di 1'000 mensile, mentre da luglio è di 1'200.

C'é anche una data 2025, che è l'importo che si dovrà versare per il riscatto del leasing. In questa riga non vi è nulla nella colonna Totale, perché il movimento non rientra nelle date del periodo contabile definito nelle proprietà file.

Per le spese amministrative conteggiate dalla banca si è usato il codice ripetizione "ME" Fine mese (Month End). Per le registrazioni successive non sarà usato il giorno 28, ma l'ultimo giorno del mese, quindi marzo 31, aprile 30.

 Fine trimestre

Qui indichiamo alcune registrazioni tipiche che si ripetono a fine trimestre. Inseriamo la ripetizione 3ME, che significa ripeti ogni 3 mesi, con data fine del mese.

Fine Anno

A fine anno ci sono delle operazioni. Qui usiamo il Ripeti "Y" in modo che queste operazioni saranno eseguite anche per gli anni successivi.

Previsione ricavi e acquisti merce

La previsione dei ricavi è specifica a ogni attività. In questo caso la previsione dei ricavi e degli acquisti viene indicata mese per mese, con un importo specifico. 

A partire da marzo è indicata la ripetizione "Y" annuale, così che queste operazioni saranno ripetute negli anni successivi.

Ricavi anno successivo

I mesi di gennaio e febbraio nel primo anno di attività non erano considerati significativi per gli anni successivi, quindi non avevano una ripetizione.
Per i primi due mesi del secondo anno dobbiamo impostare le vendite. Mettiamo anche la ripetizione "Y" annuale così verranno ripetute l'anno successivo. 

 

 

wird übersetzt

 

Le colonne Quantità, Unità e Prezzo unitario della tabella Preventivi, permettono di preparare più velocemente delle previsioni. 

Il valore della colonna Importo viene calcolato dal programma moltiplicando la Quantità per il Prezzo unitario (ammesso che la colonna Formula sia vuota).

Le colonne Quantità, Prezzo untario, sono impostate come visibili nella Vista Formula.

Vantaggi dell'uso delle colonna Quantità e Prezzi

Le colonne quantità e prezzo sono utile per fare previsioni in base ai quantitativi. Per esempio:

• Nella colonna Unità si può indicare a cosa si riferisce il prezzo.
• Nella colonna Quantità si indica il numero di coperti serviti giornalmente.
• Nella colonna Prezzo si indica il ricavo stimato per ogni coperto.
• La colonna Importo verrà calcolata automaticamente in base ai valori indicati.

Con questo approccio si hanno diversi vantaggi:

• Si possono dettagliare in modo preciso tutti gli elmenti della pianificazione.
• Si ha memoria dei quantitativi e prezzi usati per fare la stima.
• La modifica della pianificazione è molto semplice, si varia solo l'elemento che si desidera.
• Si può verficare come varia l'utile con una variazione delle quantità vendute o del prezzo.
  Analisi del break-even.

 

Funktionen in der Spalte Formel (Ansicht 'Formel der Tabelle Budget).

Datei mit Beispielen

Für Beispiele zu den Formeln bitte folgende Erklärungen lesen:

• Vorlage mit Buchungen mit Benutzen der Spalte Quantität und der Spalte Formel.
• Vorlage mit Buchungen für die Buchhaltung mit Fremdwährungen, die die Spalte Formel für die Basiswährung benutzen.

Spalte Betrag

Zum Planen braucht es den Wert der Spalte Betrag.

Der Wert der Spalte Betrag:

• Kann von Hand eingegeben werden.
• Kann berechnet worden sein:
  • Wenn eine Quantität und ein Preis eingegeben worden sind, wird der Betrag das Resultat der Multiplikation dieser Werte sein.
    Wenn es nur die Quantität oder den Preis gibt, wird der Betrag 0 sein.
  • Wenn eine Formel eingegeben worden ist, wird er Betrag das Resultat der Formel sein.
    Die Formel hat Priorität auch gegenüber Quantität und Preis. Wenn es eine Formel gibt, wird der Inhalt Quantität und Preis nicht in Betracht gezogen.

Berechnungsformeln eingeben (Sprache Javascript)

• Die Formel muss in der Sprache Javascript ausgedrückt werden (nicht zu verwechseln mit der Sprache Java).
• Wenn es eine Formel (oder einen Text) gibt, wird der Wert der Spalte Betrag entsprechend dem Ergebnis der Formel eingerichtet.
• Sie können alle Funktionen der Javascript-Sprache benutzen und ausserdem die API- Schnittstelle von Banana.

Dezimaltrennzeichen

Als Dezimaltrennzeichen verwendet Javascript nur den Punkt ".".

Wenn Sie ein anderes Trennzeichen verwenden, das für Zahlen im lokalen Format verwendet wird, ist es wahrscheinlich, dass die Zahl abgeschnitten wird.

Berechnungsreihenfolge und Fehlen von Zukunftswerten

Wie im Folgenden erläutert, werden die Zeilen nach Datum sortiert und gelöst, indem man vom kleinsten Datum ausgeht.
Wenn es Operationen mit dem gleichen Datum gibt, ist die Reihenfolge die des Einfügens.
Wenn eine Zeile aufgelöst wird, gibt es nur die Ergebnisse der vorherigen Zeilen. Die folgenden Zeilen wurden noch nicht bearbeitet, so dass Sie in der Budgetformel nur die Werte bis zu diesem Zeitpunkt haben.

Das Ergebnis des letzten Vorgangs wird angezeigt.

Der in der Spalte Betrag eingegebene Wert ist das Ergebnis der letzten durchgeführten Operation.

• 10*3 //wird zurückgegeben 30
• Wenn mehrere Operationen nacheinander ausgeführt werden, getrennt durch einen Strichpunkt ";", wird der letzte Vorgang fortgesetzt.
  10*3;7; /-Wird am 7. wieder aufgenommen;
• Wenn es einen Return gibt, wird der Wert nach dem Return wieder aufgenommen.
  return 10; // die 10 wird wieder aufgenommen

Automatische Variablen

• budgetCurrent
  Es handelt sich um ein Objekt, das die Tabelle mit den Budgetlinien nach dem Anlegen der Wiederholungen enthält.
  Sie werden verwendet, um die Werte in Verbindung mit der JReapeatNumber wieder aufzunehmen.
• DEBUG ist eine Variable, die "true" oder falsch sein kann.
  Wenn sie "true" ist, werden alle Ergebnisse der Formeln in den Meldungen angezeigt.
• row
  Es ist ein Javascript-Objekt, das sich auf die aktuelle Zeile bezieht.
  Die Werte der Zellen können mit der Funktion value ("columnNameXml") übernommen werden.
  row.value ("date") gibt das Datum der Buchung zurück. 
  • row.value ("JRepeatNumber") Gibt den fortschreitenden Wert der Wiederholung zurück.
    Die erste Wiederholung ist 0.

Funktionen Budget

Zusätzlich zu den API Budget, definiert in der API der Klasse Buchhaltung, gibt es spezifische Funktionen.

budgetExchangeDifference (account, [date, exchangeRate])

Parameter tDate.

• Parameter period.
  Eine Abkürzung
  • "MC", "QC", "YC" um den aktuellen Monat, das aktuelle Quartal oder das aktuelle Jahr anzugeben.
  • "MP", "QP", "YP" um den Monat, das Quartal oder das Vorjahr anzugeben.
• Rückgabewert.
  Ein Objekt, das aus zwei Daten besteht.
  • startDate
  • endDate 

// example
t = BudgetGetPeriod ('2015-01-01', 'MP') gibt zurück
t.startDate // 2014-12-01
t.endDate // 2014-12-31

Spezifische Budgetfunktionen

Zu berücksichtigen:

• "MC", Anstelle des startDate Parameters kann eine der in der budgetGetPeriode erläuterten Abkürzungen "QC", "YC", "YC", "MP", "QP", "YP" verwendet werden.
• Wenn als Datum ein Periodenkürzel angegeben ist, wird das Datum der aktuellen Buchung verwendet.
• Es ist sinnvoll, das Enddatum nur dann zu verwenden, wenn es vor dem Zeilendatum liegt.
  Wenn sie gleich oder höher ist, hat sie keine Wirkung, weil die Werte nach der aktuellen Zeile noch nicht verfügbar sind, da sie nicht bearbeitet worden sind.

Liste der Funktionen, die in allen Buchhaltungen verfügbar sind:

• budgetBalance(account, startDate, endDate, extraParam)
  Der Saldo bis zur aktuellen Zeile.
  budgetBalance('1000', 'MP'); //gibt den Saldo von 1000 am Ende des Vormonats zurück.
• budgetOpening(account, startDate, endDate, extraParam)
  Der Saldo zu Beginn der Periode.
• budgetTotal(account, startDate, endDate, extraParam)
  Die Differenz zwischen den Bewegungen Soll und Haben der Periode.
  budgetTotal('1000', 'MC'); //gibt die gesamte Bewegung des 1000-Kontos für den aktuellen Monat zurück.
• budgetInterest( account, interest, startDate, endDate, extraParam)
  Berechnet die Zinsen auf einem Konto für den angegebenen Zeitraum (maximal das Tagesdatum).
  Wenn man die Zinsen auf einem Konto am Ende der Periode berechnet, muss die Zeile, wo die Formel angegeben wird, immer die letzte für dieses Datum sein.
  • Parameter interest,
    Gibt den Zinssatz in Prozent an.
    • positiv (2.5, 4, 10) berechnet die Zinsen der Bewegung Soll des Kontos.
    • negativ (-2.5, -4, -10) berechnet die Zinsen der Bewegung Soll des Kontos.

Funktionen für die Buchhaltung mit Fremdwährungen:

Sie können auch für die Buchhaltung ohne Fremdwährungen verwendet werden, in diesem Fall ist das Konto immer in Basiswährung.

• budgetBalanceCurrency(account, startDate, endDate, extraParam)
  Der Saldo in der Währung des Kontos, bis zur aktuellen Zeile.
• budgetOpeningCurrency(account, startDate, endDate, extraParam)
  Der Saldo in der Währung des Kontos, bis zur aktuellen Zeile.
• budgetTotalCurrency(account, startDate, endDate, extraParam)

credit( Betrag)

• Wenn der Parameter Betrag negativ ist, gibt er den Betrag als positiven Wert zurück.
  credit(-100) // gibt zurück 100

• Wenn der Parameter Betrag positiv ist, gibt er 0 (Null)  zurück
  credit(100) // gibt zurück 0

• Diese Funktion ist in Verbindung mit den anderen budgetBalance-Funktionen nützlich, um nur die Salden zu bearbeiten, die Sie benötigen.

credit(budgetTotal('1000')) //

debit(Betrag)

• Wenn der Parameter Betrag positiv ist, gibt er den Betrag zurück.
  debit(100) // gibt zurück 100

• Wenn der Parameter negativ ist, gib er 0 (Null) zurück
  debit(-100) //gibt zurück 0

Nützlich, wenn man Berechnungen erstellen muss, indem man nur den Betrag Soll benutzt und vermeidet, den Betrag Haben zu benutzen.

include

• include "file:test.js" 
  Führt den Inhalt der angegebenen Datei aus. Der Name bezieht sich auf die Datei, an der Sie gerade arbeiten.
• include "documents:test.js" 
  Führt den Inhalt des Text-Dokumentes aus, das sich in der Tabelle documents.befindet.
  Muss eine Datei vom Typ "text/javascript sein.

 

Variablen

Sie können Variablen direkt innerhalb der Zeilen definieren und verwenden.
Die Variable muss vorher definiert worden sein.

price = 10;
total = price * 5;

Vom Benutzer definierte Funktionen

Der Benutzer kann Funktionen mit der Javascript-Sprache definieren und in den Formeln aufrufen.
Es können Funktionen definiert werden:

• Direkt in der Formel
• In einem Anhang vom Codetyp Javascript, angegeben in einem Dokument, das als id-Zeile den Namen "_budget.js" trägt.
• Innerhalb eines Textes in der Tabelle Dokumente und eingebunden mit dem include-Befehl

function Steuerberechnen(Gewinn)
{
   var Steuersatz = 10;
   if (Gewinn > 50000)
      Steuersatz = 10;
   else if (Gewinn > 100000)
      Steuersatz =20;
   zurückgeben Gewinn * Steuersatz / 100;
}

Berechnungsreihenfolge und Neuberechnen

Jedes Mal, wenn ein Wert in der Tabelle Budget geändert, oder eine Neuberechnung von Hand erstellt wird (Maiusc+F9), macht das Programm:

• Wenn vorhanden, wird zuerst der Inhalt des Dokuments "_budget.js" ausgeführt.
• Berechnet die Zeilen in der Tabelle Budget neu:
  • Das Programm erzeugt die sich wiederholenden Zeilen entsprechend der Spalten Startdatum, Enddatum und Wiederholung.
    Wenn es eine Zeile mit einer monatlichen Wiederholung im Januar gibt, werden 12 gleiche Zeilen erstellt, jedoch mit dem Datum für die verschiedenen Monate des Jahres.
  • Die Zeilen des Budgets werden also nach Datum bearbeitet (wenn sie das gleiche Datum in der Reihenfolge der Eingabe haben.
    • Der Betrag der Buchung wird aufgrund der Menge und dem Stückpreis berechnet oder wenn es eine Formel gibt, aufgrund der Formel.
    • Für die Buchhaltung mit Fremdwährungen wird zuerst die Formel Betrag in Währung und dann die Formel Betrag in Basiswährung ausgeführt.
      Wenn es keine Formel für den Betrag in der Basiswährung gibt, übernimmt das Programm den fixen Wechselkurs und berechnet den Gegenwert in der Basiswährung.
    • Für die Buchhaltung mit MwSt/USt wird die USt aufgrund des Betrages der Buchung neu berechnet.
  • Die zuvor bearbeiteten Zeilen werden für die Berechnung der folgenden Zeilen verwendet.
    Der Saldo der Konten zum Zeitpunkt der Zeile des Budgets umfasst nur die zuvor verarbeiteten Beträge.
    Wenn in einer Februar-Buchung eine Formel zur Berechnung des Saldos für das ganze Jahr verwendet wird, wird nur der Saldo bis Februar berücksichtigt.
• Berechnet die Budgetwerte in der Tabelle Konten neu, aufgrund der Budgetzeilen und Eröffnungssalden.
• Es wird der Wert der Spalte Totalsumme in der Tabelle Budget aktualisiert.

Wird das Beginn- oder Enddatum der Buchhaltung oder anderer Werte, die zur Berechnung der Budgetwerte verwendet werden (z.B. MwSt.-Tabelle), geändert, muss eine Neuberechnung manuell durchgeführt werden (Befehl Buchhaltung nachkontrollieren und nachrechnen).

Wenn Sie viele Zeilen, viele Wiederholungen und einen langen Berechnungszeitraum haben, kann eine Neuberechnung der Budgettabelle die Eingabe verlangsamen. Wählen Sie in diesem Fall die manuelle Neuberechnung in der Dateieigenschaft aus.

Below you will find some examples of how to use formulas to automate financial forecasts.
Please refer to the specific documentations:

• Javascript formulas in the Budget table
• Templates with transactions using the Quantity and Formula column

Parameters

When planning, it can be useful to define variables that can and will be used later.
It is useful to create a parameter section with a posting date of January 1st, or another date that corresponds to the first day of the Budget. The parameter variables will then be used in the following rows.

// 30%
costOfGoodsSold = 0.3 
// 5%
interestRateDebit = 0.05
// 2%
interestRateCredit = 0.02
// 10 %
latePaymentPercentage = 0.1

This way, all parameters that can be set are displayed instantly. When a parameter is changed, the forecast is recalculated.

Repetitions or values per month

By using the repeat column, you can plan for the whole year on one recording row.

If however, the activity has seasonal variations, it is recommended to use a forecast by month. For each month, a row is created with the sales amount for the month.
If you wish to make forecasts automatic for several years, it is useful to insert the repetition "Y" in this row, so that the row of the year is also used for the next one.

Prices and sales quantities

When making a sales plan it will be easier to enter values using the quantity and price column. For example, a restaurant can enter the number of covers served per day, week or month and the program automatically calculates the amount. By changing the number of covers or the price, the impact on liquidity and on the result for the year is instantly displayed.

Use of formulas with variables for growth

Use formulas, which are expressed in the Javascript language:

• The variable must be defined before being used, hence the line, in which it is defined, must be a date preceding the the line in which it is used.
• Thousands separators in numbers can't be used.
• The decimal separator is always the "." (Full stop)
• The names are different for uppercase / lowercase.

You can assign a value to a variable (this name can be freely chosen) and enter the variable name in the following lines to resume the value.
By changing the value assigned to the variable, all the lines, in which the variable is used, are automatically modified.

As an example, you may set the expected sales amount,  proceeding with the following months, by using a formula to increase the amount.

• Create a "S" (sales) variable , by entering the following text in the Formula column.
  Sales=1000
  The value 1000.00 will be inserted in the amount column
• In the following lines use the variable by simply inserting the variable name in the formula:
  Sales
  The value 1000.00 will be inserted in the amount column
• You can add 10% to the amount (multiplying by 1.1)
  Sales*1.1
  The value 1100.00 will be inserted in the amount column (The value of the Sales variable does not change)
• You can increase the value of S
  Sales=Sales+200
  The value 1200.00 will be inserted in the amount column (The value of the Sales variable will change)
• If the variable is used in the following line, there will be the new calculation
  Sales
  The value 1200.00 will be inserted in the amount column

You can also define a variable to define the percentage of growth.

• Percentage=1.1
• Amount=200
• In formulas you can use the variable name instead of the number
  • Sales*Percentage
  • Sales=Sales+Amount

Variables and repetitions

Let's say you expect the turnover to rise by 5% every month.

• Enter two lines where you assign the value to the variable, without putting any account with the start date of the year.
  Sales=1000
  Increment=5
• Then create a line with the repetition where you enter the accounts and the formula
  Sales=Sales*(1+Increment/100)

Each time the row is repeated the value of the variable S will be increased by 5% and consequently also the amount of the transaction. By simply changing the growth percentage, the forecast will be recalculated.

In a row you can also insert multiple Javascript instructions, by separating them with a semicolon ";"
Sales=1000; P=5

Use of budget formulas

There are functions that allow you to access the balances and movements of the accounts for planning up to the row that is calculated.You can enter a formula that through the budgetTotal function, recovers the value of the sales account "SALES" of the previous month.

credit( budgetTotal("SALES", "MP") )

The budgetTotal function takes account numbers and periods as arguments. An abbreviation can be used instead of the period.

• MP stands for previous month.
• QP stands for previous quarter.

Revenues show in Credit, therefore the value returned by the function will be negative and will not be accepted as an amount in the double entry accounting.
Therefore use the credit () function, which uses the negative value and turn it into a positive value.

Variables for monthly sales

Sales may vary for each month. In this case it is useful to use separate registrations for each month with the variable name.

sales_01 = 1000
cost_01 = sales_01 * costOfGoodsSold 
sales_01 = 1100

Deferred payments

If you want a very precise liquidity plan, it is useful to separate the sales, which are paid immediately and those that are deferred.
One approach may be to record all sales as if they were paid cash, assigning the value of the monthly variable to the amount.

sales_01 = 1000

A registration is then entered, which reverses the sales that are deferred, calculating the amount with the formula.

sales_01 * latePaymentPercentage

A payment registration with the same formula will then be inserted for the following month.

Selling costs

There are costs that can be related to sales (cost of goods) or to other costs (social charges, in relation to wages).

Cost calculation with variables

If the sales are defined with variables, the sales costs can also be indicated as a percentage of the sales.

• You can define variable S for sales and variable C for the percentage of the cost.
  Sales=1000
  Cost=60
• The formula for the calculation will be:
  Sales*Cost/100

You can also use the same approach to calculate social security charges.
This formula can possibly be entered in a repetitive row.

Sales cost calculation with budget functions

When the costs are related to sales, the budget formula can also be used.

credit( budgetTotal("SALES", "MC") )*60/100

When the costs related to sales, "MC" stands for the current month.
This formula will return the sales value of the current month, turn them into a positive and multiply them by 60 and divide by 100.

The date must be beyond the sales registration dates, obviously.

It may be used it in a repeat row, inserting the month end date. Therefore, the costs of the sale will automatically be calculated based on the sales entered with the transaction.

The formula can be combined with variables.

• At the beginning of the year define the percentage of costs.
  Cost=60
• Therefore, the formula C is used.
  credit( budgetTotal("SALES", "MC") )*Cost/100

When you change the contribution percentage or any sale, the schedule will be updated automatically.

Sales commission calculation at the end of the year

At the end of the year,  you calculate the commissions of 5% on the total net sales with this formula:

credit( budgetTotal("SALES", "YC") )*5/100

The bugetTotal function returns the movement of the sales account for the period "YC", current year. With the credit () function, the amount is turned into a positive value and then multiplied by 5 and divided by 100.

If you make forecasts over several years, remember to insert the repetition "Y" in the row, so that the same formula will be also calculated for the previous year. As indicated above instead of entering the 5 directly in the formula, you can assign it with a variable.

• Commission=5
• credit( budgetTotal("SALES", "YC") )*Commission/100

If the percentage changes from one year to the next, it is sufficient enter a transaction with the following year date that resets the variable for commissions.

Inflation with variables

If you want to forecast over several years, you can also take inflation into account.

• At the beginning of the planning, assign a base variable for prices and inflation (2%).
  Base=1;Inflation=2
• When you use the Sales variable, you multiply it by the inflation rate
  Sales=Sales*Base
• At the beginning of the following year, with annual repetition, you increase the price base
  Base=Base+Base*Inflation/100

Depreciation calculation

Thanks to the formulas, the calculation of depreciation can be automated.
If you change the value of your investments in planning, depreciation will be automatically recalculated. Make sure that the date of the depreciation calculation line has a date superior to that of the investments. Date is generally 31st December .

Depreciation calculation on book value

To calculate the depreciation of the "EQUIPMENT" account, insert a line at the end of the year with the following formula and the debit and credit accounts appropriately set up to register the depreciation.

budgetBalance("EQUIPMENT")*20/100

The budgetBalance function returns the balance to that date. The amortization of 20% is then calculated on this.

Use the debit function, in case you think the asset account can go into credit.

debit(budgetBalance("EQUIPMENT"))*20/100

Calculation of depreciation on the initial value

To calculate the initial value of the investments, it is necessary to use variables to remember the value of the initial investment. 

Equipment=10000

If the depreciation is spread over 5 years, the formula will be inserted in the year-end depreciation line

Equipment=10000/5

The annual repetition "Y" and the end date, which corresponds to the date of the last installment of the amortization, will be inserted in the row to prevent the amortization from running on indefinitely.

For each investment you will have to create a variable and a specific row of depreciation. Numbers can also be entered in variable names.

Equipment1=10000
Equipment2=5000

Interest calculation

The budgetInterest( account, interest, startDate, endDate) function allows you to automatically calculate interest based on the actual use of an account.
The parameters are:

• Account
  Whose movements are used to calculate interest, in case it will be the bank account or the loan.
• Interest
  The interest rate in percentage.
  If the value is positive, interest on the debit balances is calculated.
  If the value is negative, interest on the credit balances is calculated..
• Initial date, which may also be an acronym.
• End date, which may also be an acronym.
• The returned value is the interest calculated for 365/365 days.

Interest expense on the bank account

To calculate the interest expense of 5%, insert a line with the end date of the quarter and the repetition "3ME", which contains the formula

budgetInterest( "Bank", -5, "QC")

The interest rate is negative, because "QC" means current quarter. The debit and credit accounts must be the usual ones for recording interest expense. If the interest decreases the bank account balance will also be used in the registration. However, another account can be used if it is paid with another account.

It is important that the "3ME" repeat is used so that the date used will always be the last of the quarter.

To calculate the interest of the month use the abbreviation "MC"

budgetInterest( "Bank", -5, "MC")

Interest on the bank account

For interest income of 2%, use positive interest instead.

budgetInterest( "Bank", 2, "QC")

Interest on fixed-term loan accounts

For fixed-term loans, interest will be calculated and recorded on the specified date.

• Create an separate account for each loan.
  Use the budgetInterest function indicating exactly the start and end dates .If the date is indicated as text, the notation "yyyy-mm-dd" should be used, then "2022-12-31"
• Use variables.
  As indicated for depreciation, the loan amount can be assigned to a variable. The interest calculation will be done with a Javascript calculation formula,
  • Define the loan variable
    Loan=1000
  • 5% interest calculation, for 120 days.
    Loan*5/100*120/365.

Profit tax calculation

Profit is the total of the group's profit for the specified period.
To calculate a 10% profit tax, use the following formula.

credit(budgetTotal("Gr=Result","MC"))*10/100

• Use the the budgetTotal function parameter in the "Gr = Result" group, which indicates that instead of an account it has to calculate the movements for the group.
• MC, current month, is indicated as the period.
• The budgetTotal function will return a positive value if there is a loss and negative (credit) if there is a profit.
• the credit function takes only negative values into account, therefore if there is a loss the tax will be zero.

Payments with deferred or different deadlines

For deferred payments or with different deadlines, you can proceed in two ways:

• Use variables to which payment amounts are to be assigned.
  Use the variable in question when recording the payment.
• Create customer or supplier accounts for different credit deadlines.

Other cases

Please tell us about your other requirements, so we can add more examples.

 

 

 

 

The Balance Sheet forecast displays the Balance Sheet for a future period. It is an important tool for tracking the management of your company and allows you to verify what the company's capital structure will be like, the state of assets, of liabilities and the equity.

With Banana Accounting, thanks to the forecasting with the double entry method, you have complete forecast budgets and that you can arrange in different ways. The program also calculates forecasts over several years.
You can access a very precise vision of what the future balance sheet will look like.
The structure of the budget is the same as that used in the accounting file. When printing, you can indicate which values to display, those of the final balance, the estimate or both of those.

The forecast values are calculated taking into account the opening balances and forecast movements indicated in the Budget table. When you change a budget entry, the forecasts are instantly updated. You can simulate and test, relocate a payment, add an investment, modify sales and see how the budget changes over time.

Budget forecast values can be displayed in several ways.

Detailed forecast

The financial forecast, based on the double entry method, allows to obtain the forecasts of the balance sheet values, using the same accounts and groups as those of the accounting file. The same structure of the items that make up the financial statements is used for forecasting. Values and reports are available automatically to display in detail, day by day, how liquidity evolves, the situation of customers.

The Banana Accounting forecast presents the values for assessing the financial, equity and economic situation. The structure is customizable, it can be presented in a simple way, including the main groups and the accounts that are part of it, or in a more complex way, by inserting subgroups, for a more detailed view.

ASSETS

Current assets

• Liquidity
• Credits
• Inventory

Fixed assets

• Movable assets
• Real estate

LIABILITIES

Third party capital

• Short term debt
• Long term debt

Own capital

• Reserves
• Profit/Loss previous years
• Profit/Loss current year

Account table

In the Budget column of the Accounts table you access forecast values for all accounts and balance groups available. In a glance you have an instant overview of the budget. The values refer to the accounting period and the variations are calculated automatically with respect to the current balance.

If you need more details, you can add accounts or groups.

Enhanced Balance sheet with groups

Through Enhanced Balance Sheet with groups command, you can view the Provisional Balance Sheet, choosing the presentation mode you need.

• Indicate the values of the Budget in the columns section.
  You can display the current (accounting) values, the estimate values or both.
• Set up the Period.
  If a period that exceeds the accounting period, is indicated, the program will automatically switch to budgeting over several years.
• Indicate the subdivision by period required.
• In the Rows section, you can exclude accounts and thus have a view of groups only.
• If you think you're use this print setting again, create a Composition.

Using the different options you can customize your prints. Below are some examples.

Forecast balance sheet at the end of the current year

This print has been set up with the figures for the current year only.

Forecast budget and comparison with the current year

The final (current) figures are compared with those of the estimate.
You can also view the variation as an amount and a percentage.

Quarterly budget

In the Subdivision section set to quarterly and the schedule shows the budget at the end of each quarter.
The evolution of the budget forecast during the year can be tracked.

Quarterly budget with comparison

This printout is set up to print both the estimate and the final balance. We therefore have the expected and current situation at the end of each quarter.

Three-year budget

This printout is set up to print the three-year budget forecast.
In the Period section set the reference period to three years and in the Subdivision section set to one year. In the File properties (File menu) there must be 3 years as the start and end period (e.g. start 01.01.2022 - end 31.12.2024).

Accounting Report

The Accounting Report is similar to the one for Enhanced balance sheet with groups, with the difference that the display takes place in the Accounts table in columns.
 

You can therefore use it to get an instant view of the evolution of liquidity accounts.

 

The Income statement forecast presents the profits, costs and result for a future period. It is an important tool for tracking the management of the company which allows you to understand how the financial situation will evolve.

With Banana Accounting, thanks to the forecasts with the double entry method, you have complete forecast budgets and that you can organize in different ways. The program also calculates forecasts over several years.
You can have a very precise vision of the evolution of the economical situation.

The structure of the Income statement is the same as that used in accounting file. When printing, you can indicate which values to display, those of the final balance, or the budgeted balance or of both.

The forecast values are calculated taking into account the opening balances and forecast movements indicated in the Budget table. When you change a budget entry, the forecasts are instantly updated. You can simulate and test, relocate a payment, add an investment, modify sales and see how the budget changes over time.

Income statement values can be displayed in several ways.

Use of quantities and formulas

The quantity and price column of the Budget table allow you to prepare more realistic forecasts, using the same methodology as spreadsheets. This allows for faster simulations. It is sufficient that you change the price and you access the new forecasts of the income statement automatically and also those of the Balance Sheet and Liquidity.

The formulas allow you to automate cost calculation, so that for example, when you change sales the purchase costs change in percentage. In this way you can use precise income statement forecasts that update automatically. Formulas are particularly useful when making forecasts over multiple years.

Detailed forecasts

The Income statement forecast, based on the double entry method, allows you to obtain the forecasts of the costs and revenues, using the same accounts and groups as those of the accounting file. The same structure of the items, that make up the income statements, is used for forecasting. Values and reports are available automatically to display in detail, day by day, how liquidity evolves and the situation of customers.

The structure of the Chart of Accounts, on which the forecast is also based, is customizable. This can be done by simply using the main groups and the accounts that are part of it, or more in a more complex way, by also inserting subgroups, for a more detailed view.

The structure of the Profit and Loss Account is gradually scaled and allows you to view the interim and final results for the year after paying the taxes.

INCOME STATEMENT

• Revenues.
• Cost of goods.

Gross operating result (total of Revenues and Costs).

• Staff costs
• General costs.

Operating result (total of the gross operating result, personnel costs and general costs).

• Financial costs.

Operating result before taxes and depreciation(Total of operating result and financial costs).

• Depreciation.

Operating result before taxes (Total of ordinary Result and Depreciation).

• Taxes 

Profit and Loss before Taxes (total of the Result before taxes and Taxes and duties).

 

Accounts / Category Table

In the Budget column of the Accounts table, for double entry accounting, and of the Categories table for revenue and expenditure, the forecast values for all the accounts and groups of the Income statement are displayed. With a glance you have an instant view of the forecasted Income statement.  The values refer to the accounting period and the variations are compared to the current balance.

If you require more details, you can add accounts or groups.

Enhanced Balance sheet with groups

Through Enhanced Balance Sheet with groups command, you can view the Provisional Balance Sheet, choosing the presentation mode you need.

• Indicate the values of the Budget in the columns section.
  You can display the current (accounting) values, the estimate values or both.
• Set up the Period.
  If a period that exceeds the accounting period, is indicated, the program will automatically switch to budgeting over several years.
• Indicate the subdivision by period required.
• In the Rows section, you can exclude accounts and thus have a view of groups only.
• If you think you're use this print setting again, create a Composition.

Using the different options you can customize your prints. Below are some examples.

 

Forecast balance sheet at the end of the current year

 

This print has been set up with the quote values for the current year only.

Forecast income statement and current year comparison

The final (current) values are compared with those of the forecast.

Quarterly forecast income statement

In the Subdivision section set quarterly and the program shows the forecast income statement for the various quarters.
The evolution of the budget forecast during the year will now be displayed.

Quarterly budget with comparison

This printout is set up to print both the estimate and the final balance. We therefore have the expected and current situation at the end of the quarters.

Three-year forecast for Profit and Loss account

If you insert the forecast movements with the repetition code, the program is able to prepare forecasts beyond the defined period.

To obtain forecasts over several years, the transactions are entered in the Budget table with repetition (Y).

The printout is set up to obtain the estimate of the income statement over three years.

 

Accounting Report

The Accounting Report is similar to the one for Enhanced balance sheet with groups, with the difference that the display takes place in the Accounts table in columns.
 

You can therefore use it to get an instant view of the evolution of liquidity accounts.

 

 

 

Cash is King is the motto that indicates how important liquidity is. It is the main engine for carrying out business activities, meeting commitments and producing profits. To invest safely, it is essential to evaluate the ability to produce liquidity and its evolution over time a rational way.

The financial forecast of Banana Accounting is an important business management tool, which allows you to understand if there will be enough financial means to meet commitments and reduce your debt exposure to the maximum.
Liquidity projections are calculated on the basis of the initial balance and forecasts included in the Budget table. When a budget movement is changed, the forecasts are instantly updated. You run simulations, assign a payment, add an investment, modify sales and see how liquidity evolves.

Liquidity values can be displayed in several ways.

Accounts table

Set up accounts and liquidity groups in the Accounts table. In the Budget column you will also see the updated forecast balances for the accounting period. At a glance you will know what the liquidity situation will be at the end of the year.

Evolution graphs

When you open the Graphs window, positioning the cursor on an account or a group you will see the graph of the evolution of Liquidity.
If you click on the Current, Previous or Estimate caption, you can hide the graph.

Account card with estimate data

Using Account card command you have the possibility to see in detail, day by day, how liquidity evolves. You can see all the movements that have an impact on liquidity.

The Account card command allows you to specify if you want to see current or budgeted movements.

• Select budget movements.
• Set the period
  If you indicate a period that exceed the accounting period, the program will automatically generate Forecasts over several years.
• If you indicate a group, you will see the movements of all the accounts belonging to that group.
• When you are in the Budget table, you can access the account card with a click on the icon next to the account.

Enhanced Balance sheet with groups

Through Enhanced Balance Sheet with groups you may select to work with values subdivided by column per period. In this way you can see the evolution of liquidity by day, week, month, quarter, semester, year, etc.

• In Columns section indicate that you wish to view the Budget values.
• In Sections you can select the accounts or groups you want to include in the printout.
  You may select to display the asset and depreciation accounts only.
• Set up the Period.
  If a period that exceeds the accounting period, is indicated, the program will automatically switch to budgeting over several years.
• Indicate the subdivision by period required.
• If you think you're use this print setting again, create a Composition.

Accounting Report

The Accounting Report is similar to the one for Enhanced balance sheet with groups, with the difference that the display takes place in the Accounts table in columns.
 

You can therefore use it to get an instant view of the evolution of liquidity accounts.

 

Sales for a company are the main source of income and liquidity. Unlike costs that are more easily planned, sales are more difficult to budget. As a rule of thumb, you may base yourself on the figure of the sales of the previous year for the same period or, on the possibility important events that are in the pipeline and could lead to an increase in sales or even to the acquisition of new customers.

Based on this concept, Banana accounting, with the forecast based on double-entry accounting, allows you to simulate and project different scenarios over time. Just change the budgeted amounts for sales and the program automatically updates the forecasts and displays detailed reports for the current year or for future years.

The sales projections are calculated on the basis of the forecasts included in the Budget table and can be displayed in different ways.

Accounts table

Set up accounts and sales groups in the Accounts table. In the Budget column you will also have the updated forecast balances for the accounting period. You can check what the evolution of sales will be during the year, at a glance

Evolution chart for sales

If you display the Graphs window, position the cursor on an account or a group and you will see the graph of the evolution of the sales.
If you click on the Current, Previous or Budget caption, you can hide the graph.

Account card with Budget data

With the Account card you are offered the possibility to display in detail and day by day, how sales evolve. You can examine all the movements that impact sales.

The Account card command allows you to specify if you want to display current or budgeted movements. 

• Select thebudget movements.
• Set the period.
  If you indicate a period that extends beyond the accounting period, the program will automatically generate Forecasts over several years.
• If you indicate a group, you will see the movements of all the accounts belonging to that group.
• When you are in the Budget table, you can access the account card with a click on the icon next to the account.

Enhanced Balance sheet with groups

Through Enhanced Balance Sheet with groups you may select to work with values subdivided by column per period. In this way you can see the evolution of liquidity by day, week, month, quarter, semester, year, etc.

• In Columns section indicate that you wish to view the Budget values.
• In Sections you can select the accounts or groups you want to include in the printout.
  You may select to display the asset and depreciation accounts only.
• Set up the Period.
  If a period that exceeds the accounting period, is indicated, the program will automatically switch to budgeting over several years.
• Indicate the subdivision by period required.
• If you think you're use this print setting again, create a Composition.

Customers forecasting completes financial planning with customer data. For example, a company can forecast sales by indicating accounts for the most important customers.

Forecasting with the double entry method also allows you to indicate accounts for individual clients. Depending on the requirement, customer management can be done with balance sheet accounts, profit and loss accounts or with cost and profit centers.

When changing a budget movement, the forecasts for each customer are also updated individually.

Accounts table

Set up accounts for customers in the Accounts table. In the Estimate column you will also have the updated forecast balances for the accounting period. At a glance, you can view what the forecast for the individual customer will be.

 

Evolution chart

If you display the Graphs window, positioning the cursor on an account or a group you will see the graph for the evolution of the customers.
If you click on the Current, Previous or Estimate caption, you can hide the graph.

Account card with estimate data

With the Account card command you have the possibility to see in detail all the movements for each customer.

• Select budget movements.
• Indicates the customer's account.
• Set up the period.
  If you indicate a period that extends beyond the accounting period, the program will automatically generate Forecasts over several years.
• When indicating a group, you will see the movements of all the accounts belonging to that group.
• When in the Budget table, you can access the customer's card with a click on the small icon next to the account number.

Enhanced Balance sheet with groups

Through Enhanced Balance Sheet with groups you may select to work with values subdivided by column per period. In this way you can see the evolution of liquidity by day, week, month, quarter, semester, year, etc.

• In Columns section indicate that you wish to view the Budget values.
• In Sections you can select the accounts or groups you want to include in the printout.
  You may select to display the asset and depreciation accounts only.
• Set up the Period.
  If a period that exceeds the accounting period, is indicated, the program will automatically switch to budgeting over several years.
• Indicate the subdivision by period required.
• If you think you're use this print setting again, create a Composition.

Accounting Report

The Accounting Report is similar to the one for Enhanced balance sheet with groups, with the difference that the display takes place in the Accounts table in columns.
 

You can therefore use it to get an instant view of the evolution of liquidity accounts.

Supplier forecasting completes financial planning with supplier data. For exa, a company can plan purchases by indicating purchases by indicating accounts for the most important suppliers. It will thus be able to analyze and optimize the relationship with the various suppliers, perhaps by requesting payment extensions.

Forecasting with the double entry method also allows you to indicate accounts for individual suppliers. Depending on the need, suppliers management can be done with balance sheet accounts, profit and accounts or with cost and profit centers.

When changing a budget movement, the forecasts for each individual supplier are also updated.

Accounts table

Set up accounts for suppliers in the Accounts table. In the Estimate column you will also have the updated forecast balances for the accounting period. At a glance you can know what the forecast for the individual supplier will be.

Evolution chart

If you view the Graphs window, positioning the cursor on an account or a group you will see the graph for the evolution of the suppliers.
If you click on the Current, Previous or Estimate legend, you can hide the graph.

Account card with estimate data

With the Account card command you have the possibility to see in detail all the movements for each supplier.

• Select budget movements.
• Indicates the supplier’s account.
• Set up the period.
  If you indicate a period that extends beyond the accounting period, the program will automatically generate Forecasts over several years.
• When indicating a group, you will see the movements of all the accounts belonging to that group.
• When in the Budget table, you can access the customer's card with a click on the small icon next to the account number.

Enhanced Balance sheet with groups

Through Enhanced Balance Sheet with groups you may select to work with values subdivided by column per period. In this way you can see the evolution of liquidity by day, week, month, quarter, semester, year, etc.

• In Columns section indicate that you wish to view the Budget values.
• In Sections you can select the accounts or groups you want to include in the printout.
  You may select to display the asset and depreciation accounts only.
• Set up the Period.
  If a period that exceeds the accounting period, is indicated, the program will automatically switch to budgeting over several years.
• Indicate the subdivision by period required.
• If you think you're use this print setting again, create a Composition.

Accounting Report

The Accounting Report is similar to the one for Enhanced balance sheet with groups, with the difference that the display takes place in the Accounts table in columns.

You can therefore use it to get an instant view of the evolution of liquidity accounts.

The investment plan presents the expected evolution of the equipment, stocks, movable or immovable values that are necessary for the company.

With Banana Accounting, thanks to the forecasting with the double-entry method, you can track what the evolution of assets will be over time. You generate comprehensive forecasts, which you can organize in different ways. The program also calculates forecasts over several years.
The structure of the accounts is identical to the one used for accounting. When printing, you can indicate whether to select which values to display, the final ones only, the forecasted ones or both together.

You also have the Income statement forecasts, so you can display the evolution of amortization and interest. When a budget movement is changed, the forecasts are immediately updated. You can run simulations, assign a payment, add an investment, change sales and see how asset accounts evolve.

For the Investment Plan, you have the same options as in the Liquidity Planing and the Provisional Profit and Loss Account.

Using formulas

The formulas allow you to automate calculation of depreciation and interest. When you increase an investment, the Income statement will also be instantly be updated. Formulas are particularly useful when making forecasts over multiple years.

Chart of Accounts

In the Budget column of the Chart of Accounts the forecast values for all accounts and balance groups are displayed, and therefore, for all those relating to investments equally. With a glance, you have an instant view of the values referring to the accounting period. 

If you require more investment details, you may add accounts or groups.

Evolution graphs

If you view the Graphs window, positioning the cursor on an account or a group you will have the graph of the evolution of the investments.
If you click on the Current, Previous or Estimate caption, you can hide the graph.

 

Account card with estimate data

Using the Account card command, will offer you the possibility to see in detail, day by day, the evolution for each asset and the depreciation accounts. You can check all the movements that have an impact on investments.

The Account card command allows you to specify if you want to see current or budgeted movements.

• Select budget movements.
• Set the period
  If you indicate a period that exceeds the accounting period, the program will automatically generate Forecasts over several years.
• If you indicate a group, you will see the movements of all the accounts belonging to that group.
• When you are in the Budget table, you can access the account card with a click on the small icon next to the account.

Enhanced Balance sheet with groups

Through Enhanced Balance Sheet with groups you may select to work with values subdivided by column per period. In this way you can see the evolution of liquidity by day, week, month, quarter, semester, year, etc.

• In Columns section indicate that you wish to view the Budget values.
• In Sections you can select the accounts or groups you want to include in the printout.
  You may select to display the asset and depreciation accounts only.
• Set up the Period.
  If a period that exceeds the accounting period, is indicated, the program will automatically switch to budgeting over several years.
• Indicate the subdivision by period required.
• If you think you're use this print setting again, create a Composition.

Accounting Report

The Accounting Report is similar to the one for Enhanced balance sheet with groups, with the difference that the display takes place in the Accounts table in columns.
 

You can therefore use it to get an instant view of the evolution of liquidity accounts.

The corporate financing plan presents the expected evolution of the accounts relative to the origin of third party and own capital.

With Banana Accounting, thanks to the forecasting with the double-entry method, you can track what the evolution of assets will be over time. You generate comprehensive forecasts, which you can organize in different ways. The program also calculates forecasts over several years.

The structure of the accounts is identical to the one used for accounting. When printing, you can indicate whether to select which values to display, the final ones only, the forecasted ones or both together.

Income statement forecasts are also available, so you can display the evolution of depreciation and interest. When a budget movement is changed, the forecasts are immediately updated. You can run simulations, assign a payment, add an investment, change sales and see how asset accounts evolve.

For the Investment Plan, you have the same options as for the Liquidity Planing and the Provisional Profit and Loss Account.

Using formulas

The formulas allow you to automate calculation of depreciation and interest. When you increase an investment, the income statement will also be instantly be updated. Formulas are particularly useful when making forecasts over multiple years.

Chart of Accounts

In the Budget column of the Chart of Accounts the forecast values for all accounts and balance groups are displayed, and therefore, also for all those relating to investments. With a glance you get an instant view of the values referring to the accounting period. 

If you require more investment details, you may add accounts or groups.

Evolution graphs

If you view the Graphs window, positioning the cursor on an account or a group you will see the graph of the evolution of the corporate finances
If you click on the Current, Previous or Estimate caption, you can hide the graph.

Account card with estimate data

Using Account card command you have the opportunity to see in detail, day by day, The evolution for each asset and on the depreciation accounts. You can see all the movements that have an impact on investments.

The Account card command allows you to specify if you want to see current or budgeted movements.

• Select budget movements.
• Set the period
  If you indicate a period that exceed the accounting period, the program will automatically generate Forecasts over several years.
• If you indicate a group, you will see the movements of all the accounts belonging to that group.
• When you are in the Budget table, you can access the account card with a click on the icon next to the account.

Enhanced Balance sheet with groups

Through Enhanced Balance Sheet with groups you may select to work with values subdivided by column per period. In this way you can see the evolution of liquidity by day, week, month, quarter, semester, year, etc.

• In Columns section indicate that you wish to view the Budget values.
• In Sections you can select the accounts or groups you want to include in the printout.
  You may select to display the asset and depreciation accounts only.
• Set up the Period.
  If a period that exceeds the accounting period, is indicated, the program will automatically switch to budgeting over several years.
• Indicate the subdivision by period required.
• If you think you're use this print setting again, create a Composition.

Accounting Report

The Accounting Report is similar to the one for Enhanced balance sheet with groups, with the difference that the display takes place in the Accounts table in columns.
 

You can therefore use it to get an instant view of the evolution of liquidity accounts.

Financial planning of projects allows you to take control over the income and expenses of a project. It is used to evaluate investments and returns on a project and to track its implementation.

Budgeting with the double-entry method allows you to indicate profit and cost centres as well. You only need to set up cost centers for the different projects, and in parallel to the balance and income statement forecasts, you will have the forecasts available for each individual project.

The projections are calculated on the basis of the initial balance and the forecasts entered in the Budget table. When a line is changed the budget, forecasts are instantly updated. You can produce simulations, reassign a payment, add an investment, modify sales and spot how the budget changes.

Values of liquidity can be displayed in several ways.

Chart of Accounts

Profit and Cost centres are set up in the Chart of Accounts. In the Estimate column you will also have the updated forecast balances for the accounting period. At a glance you can know what the liquidity situation will be at the end of the year.

Evolution chart

In the Graphs view window, position the cursor on an account or a group and a graph of the evolution of the projects will be displayed.
Clicking on the Current, Previous or Estimate legend, you can hide the graph.

Account card with budget data

With the Account card command you have the possibility to display all the movements for the single project in detail.

• Select budget movements.
• Indicate the cost or profit center.
• Set the period.
  If you indicate a period that extends beyond the accounting period, the program will automatically switch to Forecasts over several years.
• When you indicate a group, you will see the movements of all the accounts belonging to that group.
• When in the Budget table, you can access the cost center tab by clicking on the small icon next to the account number.

Enhanced Balance sheet with groups

With the Enhanced Balance sheet with groups you choose to divide the values into separate columns for each segment. Thus, you dispose of a view of the evolution of individual projects by day, week, month, trimester, semester, year etc..

• Indicate that you wish to display the Budget values in the Columns section. 
• In Sections you may choose to view the the cost and profit centres only.
• Set up the Period.
  If you indicate a period that extends beyond the accounting period, the program will automatically switch to Forecasts over several years.
• Indicate the required subdivision by segments.
• If you think of continuing to use this print setting, create a composition.

Accounting report

The Accounting report is similar to the Enhanced balance sheet with groups, with the difference, that the display takes place in columns.

It can therefore be used to display an instant view of the evolution of the segments.

 

 

 

 

 

 

The financial planning by sectors allows you to run budget and income statement forecasts for each sector or branch of the company. It therefore allows you to evaluate the various sectors of the company and understand what contribution each of them brings to the overall activity.

Budgeting with the double-entry method permits you to designate segments as well. When you set the segments for the different sectors, use them when you enter the budget movements and the budget and income statement forecasts will be made available, divided by the different sectors.

The projections are calculated on the basis of the initial balance and the forecasts entered in the Budget table. When a line in the budget is changed , forecasts are instantly updated. You can produce simulations, reassign a payment, add an investment, modify sales and spot how the budget changes.

Values of liquidity can be displayed in several ways.

Chart of Accounts

Segments are set up in the Chart of Accounts. When indicating the segments for the Balance Sheet and Income statement accounts, the balance of the segment will always result as zero in the accounts.

Account card with budget data

With the Account/Category cards command you have the possibility to examine all the movements for each segment in detail.

• Select budget movements
• Indicate the required segment.
• Set the period.
  If you indicate a period that extends beyond the accounting period, the program will automatically switch to Forecasts over several years.
• If you indicate a group, you will see the movements of all the segments belonging to that group.
• When you are logged in the Budget table, you can access the cost center tab with a click on the small icon next to the account number.

Enhanced Balance sheet with groups

With the Enhanced Balance sheet with groups you choose to divide the values into separate columns for each segment. Thus, you dispose of the Balance Sheet and Income statement for each sector.

• Indicate that you wish to display the Budget values in the Columns section. 
• In Sections you may choose to view the balance sheet or income statement only.
• Set up the Period.
  If you indicate a period that extends beyond the accounting period, the program will automatically switch to Forecasts over several years.
• Indicate the required subdivision by segments.
• If you think of continuing to use this print setting, create a composition.

Accounting report

The Accounting report is similar to the Enhanced balance sheet with groups, with the difference that, the display takes place in columns.

It can therefore be used to display an instant view of the evolution of the segments.