Printing accountancy reports

Introduction

In the accounting report you will find the following reports.
• Overview of diaries
• Overview of ledger accounts
• Overview of densifications
• Overview of main densifications

 
• Control report
• Overview of booked periods

 
• Ledger processing report
• Overview of processing reports
• Ledger card
• Opening balance


(if applicable)

 
• Cost center cards
• Mutations per cost center
• Accounts per cost center / period
• Result accounts per cost center

 
• Debtor card
• Debtors outstanding items
• Debtors paid items
• Balance list debtors

 
• Creditors card
• Creditors outstanding items
• Balance list creditors

Balance / Profit and Loss

A balance sheet is an overview of the assets and liabilities of a company or a legal entity at a given time. In other words, what you have (assets) on a balance sheet is money, goods, etc., and how they are financed (liabilities): with equity capital or with debt (loans).

In other words: A balance is a snapshot of assets and how they were paid. Based on a balance sheet, an indication can be obtained about the assets of that entity on a certain date (the balance sheet date, usually this is 31 December, although large companies often also publish balance sheets at a quarterly end). The difference between the assets and the debts is equity. The term "balance sheet" refers to the balance between the assets on the one hand and debts plus equity on the other.

A balance sheet, with the profit and loss account and the notes to these documents, is part of the annual accounts. Once again, this is part of the annual report in the language of use. A cash flow statement is usually included with larger organizations.

Making and publishing annual accounts on a regular basis is compulsory for (most) legal persons, although the level of detail and the scope of the obligation to publish is different.

The assets are also referred to as "assets", the debts and equity are also referred to as "liabilities".

Although natural persons (as people in legal parlance are simply referred to) will usually not make a balance, it is perhaps illuminating to sketch the structure of a balance sheet using some examples of balance sheets of natural persons.

A toddler could have the following balance:

Assets:
content money box EUR 3.15
toys EUR 25.00
total EUR 28.15
Liabilities:
equity EUR 28.15
total EUR 28.15

In "normal language" it says: I have toys worth 25 euros, and there is EUR 3.15 in my piggy bank, and I have no debts.

(In many cases both sides of a balance are shown next to each other, with the assets on the left and the liabilities on the right, but there is nothing against putting them under each other, as has been done here.)

A student could have the following balance:

In normal Dutch this balance could be assessed as: the financial position of this student is not too rosy. Opposite the scooter is an almost equal amount of debt, and with the mobile it is not much better.

An association or foundation could have the following balance:

When comparing the student's balance sheet and the balance sheet of the association / foundation, it immediately becomes clear that the pupil is less rosy. His equity amounts to only 5% of his balance sheet total, and 29% of the association / foundation. (Incidentally, such a comparison does not have to say everything.)

A comparison between the balance sheets on successive balance sheet dates (usually with a gap of one year) gives an indication of the development of the financial position. If the family mentioned above were to carry out a 'normal' financial policy in the course of a year, this could lead to the following balance 1 year further:

It can be seen that equity has increased by € 2,900. This is because the value of the house has increased (5,000) while the mortgage has been repaid (1200). Debt repayments have also been made (2700). On the other hand, both the material and the contents (4000 and 2000 respectively) have become worth less. Thus 5000 + 1200 + 2700 - 4000 - 2000 = 2900.

The balance of a large company is obviously considerably more complicated. However, the starting point is the same: a balance sheet must give a true and fair view of the size and composition of the assets on the balance sheet date. This formulation has been derived from the law and has been further elaborated in a large number of accountancy rules.

The valuation of the assets in particular, but sometimes also the liabilities, can cause problems, and can have a major influence on the final composition of the balance sheet. In the example of the student mentioned above, a small fall in the value of his scooter would already lead to the situation that his equity is negative. He is then in fact insolvent: his debts exceed his possessions.

It can be seen that equity increased by EUR 2,900. This is because the value of the house has increased (5,000) while the mortgage has been repaid (1200). Debt repayments have also been made (2700). On the other hand, both the material and the contents (4000 and 2000 respectively) have become worth less. Thus 5000 + 1200 + 2700 - 4000 - 2000 = 2900.

The balance of a large company is obviously considerably more complicated. However, the starting point is the same: a balance sheet must give a true and fair view of the size and composition of the assets on the balance sheet date. This formulation has been derived from the law and has been further elaborated in a large number of accountancy rules.

The valuation of the assets in particular, but sometimes also the liabilities, can cause problems, and can have a major influence on the final composition of the balance sheet. In the example of the student mentioned above, a small fall in the value of his scooter would already lead to the situation that his equity is negative. He is then in fact insolvent: his debts exceed his possessions.

Profit and loss account

A profit and loss account or profit and loss account or profit and loss account is, in addition to the balance sheet and, if present, the cash flow statement, part of an annual account (and thus part of an annual report), and provides an overview of the revenues and costs of an entity over an certain period, usually a year. This overview ends with the profit (or loss) achieved over that period.

Determining results
Almost every legal entity will create and publish a profit and loss account. In any case, every company, whether that is a legal person or a natural person, will draw up a profit and loss statement.

In practice, the determination of the result is a rather complicated matter. This is mainly due to the allocation of costs to several financial years. The profit and loss account of an author (to take an example with small amounts) could, in its simplest form, look like this:

Let us then assume that this author does not write his books with the pen, but on the PC. It will last a year or three. If that PC has cost € 1800, it must allocate € 600 every year. That is known as "depreciating". The fact that he spent € 1,800 in the first year is only important for the determination of the "starting value" in the profit and loss account.

His profit and loss account then becomes as follows:

On his balance sheet he will also mention the presence of that PC and the depreciation. At the time of commissioning, he will assign a value of € 1800, and each month this will be reduced by € 50. The value is nil after 36 months.

(For the sake of completeness: this method of depreciation, with equal amounts, is known as "linear depreciation." If there is a rapid fall in value at the beginning of the life of an asset, other methods can be used. value and book value must be reasonably consistent, without becoming an unworkable process.)

Issues in valuation
There are many problems with this association. For projects that extend over several years, the question may arise, to which years which part of the turnover and what part of the costs must be allocated. For fixed assets that are depreciated over a longer period of time, the question may arise, after some time, whether the current carrying amount of the asset is still in line with the real economic value. If not, an additional downward valuation will have to take place up to the current level. (It is clear that this is then accompanied by either a sharply lower profit or a write-down of the equity.) This problem can play a role in the case of intangible assets such as goodwill, patents and brands.

PAY ATTENTION

When you print this list you will see the results as e-Captain has recorded this for you on the basis of your bookings. If you are an accountant or an accountant is active in the association or foundation, it is advisable to set up the accounts in consultation with the bookkeeper or even an external accountant or accountant.

Pay attention to get a correct presentation of figures on the table!

Debtors open posts

Debtors, Creditors and other Relations

You can keep track of the usual master data per relation (debtor, creditor): name, location address, correspondence address, shipping addresses and contact persons or family members, financial data, an unlimited number of additional entry categories to be defined, etc. In addition, you can save comments for each relation in extra text lines (comments). With the Members Administration you can automatically generate invoices for subscriptions or memberships, based on membership codes and selection codes. (The zip code is not yet automatically filled in), as well as the prefix of the telephone number. The details of a debtor can be copied to a creditor or relationship (and vice versa).

Outstanding items

You can view the transactions, partial payments and outstanding items for each debtor on the screen. You can print an overview of all outstanding items per debtor with an old-age analysis, or an overview of the debtors in the order of the outstanding balance. It is possible to enter comments for each outstanding item. A message will appear (if desired) during the booking process and with a payment on that invoice.
Outstanding items can also be blocked. A blocked outstanding item does not count towards determining whether a reminder should be sent, nor can it be booked. This prevents a debit invoice being debited, while the payment was for another invoice.
An overview of each outstanding item is kept with the relevant data: invoice date, due date, invoice amount, partial payments, outstanding balance, possible payment discount or credit limitation, blocked or not, number of calls, any comment or report, etc.

Enumerate outstanding items automatically

The outstanding items of a debtor or creditor can be requested during the entry of entries to deregister payments. You can include both the final and the provisional bookings. Outstanding items can be automatically enumerated. For cash, bank and cash bookings, you only have to enter the amount and the debtor and e-Captain comes with the corresponding outstanding items. You can set the order in which e-Captain the items should expire: in order of expiry date, invoice date or invoice number. If you do not know from whom a payment originates, you can also look up an outstanding item, and thus the debtor, by means of the invoice number or the paid amount.

Outstanding items creditors

You can view the transactions, partial payments and outstanding items for each debtor on the screen. You can print an overview of all outstanding items per debtor with an old-age analysis, or an overview of the debtors in the order of the outstanding balance. It is possible to enter comments for each outstanding item. A message will appear (if desired) during the booking process and with a payment on that invoice.
Outstanding items can also be blocked. A blocked outstanding item does not count towards determining whether a reminder should be sent, nor can it be booked. This prevents a debit invoice being debited, while the payment was for another invoice.
An overview of each outstanding item is kept with the relevant data: invoice date, due date, invoice amount, partial payments, outstanding balance, possible payment discount or credit limitation, blocked or not, number of calls, any comment or report, etc.

Enumerate outstanding items

The outstanding items of a debtor or creditor can be requested during the entry of entries to deregister payments. You can include both the final and the provisional bookings. Outstanding items can be automatically enumerated. For cash, bank and cash bookings, you only have to enter the amount and the debtor and e-Captain comes with the corresponding outstanding items. You can set the order in which e-Captain the items should expire: in order of expiry date, invoice date or invoice number. If you do not know from whom a payment originates, you can also look up an outstanding item, and thus the debtor, by means of the invoice number or the paid amount.