8L xC)pJJJJ IH(ȱH:=IH[H`@H^H 2 9 @   I/H`JLNGȄBȄF aK ' faaFF  RJm# KKJ qJ )J ۈJJm  JFȱJGJKaȄM ' 5aaNNJFLGJ EASY ACCOUNTANT ver 1.01 AN Appleworks/3EZ Pieces ACCOUNTING SYSTEM FOR PERSONAL OR SMALL BUSINESS USE BY Louis R. Vincenti 8105 San Rafael Road Atascadero, Calif 93422 (805) 466-5049 (c) Copyright 1987 Louis R. Vincenti EASY ACCOUNp @+C.WAP.INFO2nk3k3-DISK.INFO.WKS ksk-READ.ME.ASCIIt K.K.PAYSHEETYt9u/WAGE.RATE.TABLE$E+ {+*B.WAP.INFO"k2k3III.AWZ.01W.01Au(' /A.READ.ME.FIRST"L8@/ACCT.DOCS.ASCIIW<</ANNUAL.EXPENSES ɲ~ɲ,APV.PLAN.3.00\,APV.PLAN.LTR p-APV.PRICE.1.0G`aa8aa XL LG &PRODOS`DaElH$?EGvѶK+`L XX LU ŠϠĠӥS)*+,+`F)) (*=GJFjJJA QE'+ '== `@ STSP8QSS8 m P o R(8RTANT TABLE OF CONTENTS INTRODUCTION........................................Page 1 THE BASIC LAYOUT........................................ 2 SPECIAL FEATURES........................................ 3 GETTING  |}~ For most individuals and small businesses a single-entry system of accounts will provide the basic information you will need to run your business and prepare your tax return. Here is what the worksheet file looks like: BASIC SPREADSHEET LAYOUT (file This means that for any transaction, only one entry is made. The advantage of a single-entry system is its simplicity. On the other hand, it will not provide a complete record of your assets, equipment, inventory, loans outstanding or other liabilities.ound in other files. ea.RECON SCHED a spreadsheet file containing a schedule to assist you in getting started with the bank account reconciliation process. Unlike double-entry bookkeeping the Easy Accountant books are simple 'single entry' journals.generate the Year-To-Date Report. ea.MACROS a wordprocessing file containing several Autoworks macros for use with the worksheet file. ea.NOTES a wordprocessing file containing additional information, comments from users and update notes not finstructions. ea.WORKSHEET a spreadsheet file consisting of three menu sections, the Checkbook Journal, the Adjustments Journal, the Compiler and the Monthly Report. ea.SUMMARY a spreadsheet file used to carry forward the monthly totals and to es for each monthly period and will then compile and print a Monthly Report, a Year-To-Date Report and a Detailed Journal Listing Report. The Easy Accountant diskette has the following files: ea.DOCMNTATION a wordprocessing file that contains these ledger of an individual or a small business running on a cash-basis accounting system. The basic structure of Easy Accountant can be modified or expanded to handle your specific needs. Easy Accountant will enable you to enter all receipts and expenditurRSONAL OR SMALL BUSINESS USE BY Louis R. Vincenti 8105 San Rafael Road Atascadero, Calif 93422 (805) 466-5049 (c) Copyright 1987 Louis R. Vincenti INTRODUCTION Easy Accountant is an Appleworks/3EZ Pieces spreadsheet application designed to manage the 15 TROUBLE SHOOTING........................................ 17 EXPANDING EASY ACCOUNTANT............................... 18 EASY ACCOUNTANT AN Appleworks/3EZ Pieces ACCOUNTING SYSTEM FOR PE............ 12 OPENING A NEW WORKSHEET FOR NEXT MONTH.................. 13 YEAR-TO-DATE REPORTS.................................... 13 YEAR END ADJUSTMENTS.................................... 14 RECONCILING THE BANK ACCOUNT.................................................... 9 MONTH END PROCEDURES.................................... 10 PRINTING A MONTHLY REPORT............................... 10 MOVING INFORMATION TO THE SUMMARY SPREADSHEET........... 11 CREATE A DETAILED LISTING JOURNAL REPORT....CCOUNTS............................. 6 SPECIAL TRANSACTIONS AND ADJUSTMENTS.................... 7 REVIEWING ACCOUNT BALANCES.............................. 8 USING THE COMPILER TO MAKE A REPORT..................... 9 ERROR CHECKER...................STARTED......................................... 4 USING THE MACROS........................................ 5 OPENING THE BOOKS....................................... 5 ENTERING TRANSACTIONS................................... 6 USING '300' SERIES A: ea.WORKSHEET) ____________________________________________________________________ |A1 |J1 |U1 |AA1 | | main | compiler | macro | | | menu | instr^GO=====|====|====|====|====|====|====|====|====|====|====|====|====|====|====|===0GB !"#$%&'()*+,-./0123456789:;<=>?@ABCDEF ___________________________I | WAP /// SIG |________________________________________J | |J | `GO=====|====|====|====|====|====|====|====|====|====|====|====|====|====|====|===0GB__________________| her information to our growing PD library. |J | |J | June 8, 1989 (c) 1991 WAP |J |__________________________________________________ | placed into our PD library. EASY is an excellent PD accounting |J | program...a business program for Apple's first real business |J | machine. We hope you enjoy it and consider contributing your |J | own programs or ot |J | Bethesda, MD. 20901 |J | |J | Welcome! This is the first /// EZ Pieces/AppleWorks disk |J |J | Washington Apple Pi |J | 7910 Woodmont Ave. |J | Suite 910  ___________________________I | WAP /// SIG |________________________________________J | |J | ' RM1NK.6 NKNKP nS............... Y@ u@ W@%   J%5) How many units per month will you   G"sell of each of the three product   M(lines?.......Product='three product lines------------------>LineLineLine"A""B""C"+  ----------  ----------  ----------*&4) What is your best estimate for the)%sale price per unit of each of your M(three product lines?....A(2) How many weeks per year do you want to work? F@ >(3) When you are working, how many hours per :(week do you want to work?..............9. D@8This model allows up to Product Product----------%!1) How much do you want to earn?+ 'Your estimate may be made on an hourly' #or an annual basis (but not both):: ( Enter Hourly rate here............9. : ( Enter Annual rate here............9. j@Gz?{Gzt?ifffff?{Gzt? ffffff? ffffff? ffffff? ffffff? ffffff?&TAX LOOKUP TABLE ----------->B( ANTHONY PAU L STUDIO *AINFORMATION SECTION---------G?{Gzt?533333?{Gzt?Q?{Gzt?٣p= ?{Gzt?+\(?{Gzt?}Gz?{Gzt??{Gzt?!Q?{Gzt?s= ףp?{Gzt?(\?{Gzt??;Onr?^(\?;Onr?Mb?~jtx? r?~jtx?E?~jtx?K7?~jtx??~jtx?Q?{Gzt?? ףp=?{Gzt?(\?{Gzt?z~jtX?Q?~jtX?ʡE?~jtX?Cl?~jtX?jt?~jtX?~?5^I?~jtX?|Gz?~jtX?vV?;Onr?pʡ?;Onr?j|?5?;Onr?dX9@@@V ?n?~jtX?Cl?~jtX?V-?~jtX?|?5^?~jtX?(\?~jtX?n?~jtX?l?~jtX?A`"?~jtX?S?@@v@@@@@@p@@@@@@j@@@@@@d@@@@@@^@@@@@@@@@@@@@@ @@@@@@@@@@@@@@@|@@@@@@d@@@^@@@X@@@R@@@L@@@F@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@@|@@@v@@@p@@@j@(Quick Planner for......................Page 1TAX LOOKUP----> @|@@@p@@@d@@@X@@@L@@.......................... 4@ @ @%   M (6) How many of these units will require   K!&the use of OUTSIDE FINISHED MATERIALS   M"((e.g. Lamp shades, etc.)?.............. @ %#   K$&7) What is your best estimate of the   L%'cost of DIRECT materials (Clay, Glaze,  (@w[(Office expenses........................9. I@1I@(@w\(Postage................................9. 1(@(@wY(Other Misc. Utilities..................9. $@ 1^@(@wZ(Advertising/Brochure/Mail outs.........9.  @1@@(@wW(Water..................................9. 1(@wX(Trash..................................9. 1(@U(Electricity............................9.$@$@ 1^@(@wV(Phone..................................9. I@ 1'monthly or yearly basis, but not both.Q Annual OHwS(Studio Rental..........................9. @ 1@(@wT(Natural gas............................9. 1F-----------------------H PER MONTH PER YEARI ESTIMATE ESTIMATEJ  ----------  ----------*L&11) What is your best estimate of the/M(cost for each of the following Expenses?+N'Your estimate may be made on either a +O ?[>(Quick Planner for......................Page 2#3-User See Cells B 63 thru D63@*A6A( ANTHONY PAU L STUDIOEOVERHEAD COST ESTIMATES#*6?5;( be devoted to New Product Development (R&D)E<( and not charged to your product line s?.......... }=9-9-9-9- #2-Units ? ?3, Enter User % here............   :( If #3, What % of your Labor & Overhead will #1-Volume;J_cV?;?;s Sold   m6$ #3 - By User Defined Percentages    OH Allocation Computationion:E7(Enter your selection number here.......9. ? 8'A''B''C'M9( If # select one of the following   (2$options to allocate Labor costs and83Overhead Expenses:   =4 #1 - By Sales Volume   E5  #2 - By Number of Unit of the   M.(cost of packaging and delivery per unit   M/(for each product line?................. @ @ @%0   M1(10) You may  I*$(e.g., Lamp Shades, etc.) when they   M+(are used?.............................. N@ %,   K-&9) What is your best estimate M&(metal, etc.) per unit?................. &@ .@ @%'   J(%8) What is your best estimate of the   H)#cost of OUTSIDE FINISHED MATERIALS m](Printing...............................9. 1(@w^(Accounting Services....................9.  i@1i@(@w_(Legal Services.........................9.  i@1i@(@w`(Interest & Bank Charges................9. 1(@wa(Taxes (Except Personal Income  COST OF GOODS SOLD@9-7GROSS PROFIT FROM OPERATIONS-@I(NEW PRODUCT DEVELOPMENT COSTS (R&D Overhead)!-9NET PROFIT BEFORE INCOME TAXES-@ (Excluding R&D)8+@?a# Packaging & Delivery Expenses9@@(@9-; Total Indirect Costs@9-4@^  Outside Finished Materials9@(@9-9 Total Direct Costs@_" Overhead Exp-------------RGROSS ANNUAL SALES9z@(@LESS COST OF GOODS SOLDT Direct Materials9@(@m Direct Labor by OwnerMj Press 'Apple'-K to com pute resultsx9-9-9-9-5y(Quick Planner for......................Page 3{*A6}( ANTHONY PAU L STUDIO#ANNUAL STATEMENT OF OPERATIONS#-----------------___________________....9. 1(@Ms1(@+@>u( THIS COMPLETES THE INFOR MATION SECTION:v( tside Services.......................9. 1(@wq(Other______________________________....9. 1(@wr(Other___________wn(Bad Debts..............................9. 1(@wo(Agent Commissions......................9. i@1i@(@wp(Ou(@wl(Other Insurance........................9. 1(@wm(General Supplies.......................9. @@1@@(@(@wj(Liability Insurance....................9.  i@1i@(@wk(Fire Insurance.........................9.  1(@{h(Equipment Replacement, Pkging Equip. (D epreciation) $@NA1^@(@{i(Equipment Replacement, Other (Depreciat ion)........ >@NA1v@@@(@wf(Small Tools............................9. i@1i@(@{g(Equipment Replacement, Kiln, Wheel (Dep reciation).. 4@NA1n@ @@1@@(@pd(Truck, Replacement Fund (Depreciation).9. I@NA1@(@we(Truck, Insurance & Licensing...........9. @@1Tax).....9. 1(@wb(Sales Taxes............................9. 1(@wc(Truck, Operation & Maintenance.........9. i(EST INCOME TAX (Based on owner's labor + profits)/z&1(@g0g9-% NET PROFITClkS@9=KEY RATIOS AND STATISTICS-------------------------5(Your PERSONAL INCOME after taxes, that is, theR(value of your Net Profit + Direct Labor  is.........9.Clk}@`(Hourly Labor rate based on Total hours worked......!."]5+@kn:( (Net Profit + Direct Labor / Total ct Development Costs (R&D) per  year is....!.f(Overhead cost per unit (excluding R&D) is..........9.( A@99(@f(Overhead cost per unit (including R&D) is..........!.( A@8ing R&D) per week (52 weeks) i s...........p@J@W(Overhead cost (Including R&D) per month  is.........9.@(@M(Overhead cost (Including R&D) per year is..........9.+@M(New Produ(Packaging & Delivery cost per year is..9.9.9@@Q@Q@Q@(@w(Outside Finished Materials cost per yea r is........9.9@CLCLCL(@b(Overhead cost (Includ@D@D(@m(Your Sales per month (12 month year) ar e...........9./@?C?C?Cl(Direct materials cost per year is......9.9.9@IAIAIA(@lThe value of your labor plus profits pe r month is..9.DS@(@](The value of your labor plus profits pe r week worke d is........ԜZAj@7l(Your Sales per year are................9.9.9z@@D.9.9. @B(Total hours worked per week is.........9.9.D@@G(Total hours worked per year is........tal units produced per work week.....9.9.'"""""""@RR(@CT(Total units produced per month (12 mon th year)....9.A@QQS(Total units produced per year..........9.9. y@PP(@Bl Sales is9.9.yUU?9-9-9-9-5(Quick Planner for......................Page 4*AI6( ANTHONY PAU L STUDIO/(MISCELLANEOUS DATA FOR ALL PRODUCT LINES 9--Z(Toal Costs as % of Total Sales is.....9.9.V?R(Profit before Taxes as % of Total Sales  is.........9.!l?G(Taxes as % of Sales is.................9.9.zgA?G(After Tax Profit as % of TotaM(Total Materials as % of Total Sales is.9.9.QtT?R(Total Ovhd (Excl R&D) as % of Total Sal es is.......9.-Kь?R(Total Indirect Costs as % of Total Sale s is........9.*ݯ?G(TotK7?I(Total units sold per month is..........9.9.A@qqR(Total Labor plus Net Profit as % of Sal es is.......9. $$?G(Total Labor as % of Total Sales is.....9.9.72YQo? Costs and In come Taxes..S$W3@?gjgj>( (Gross Profit + Direct Labor / "Prod uction" hours)d(Your estimated combined Federal/State I ncome Tax Ra te is.......h ours worked)(Hourly Labor rate per "Production" hour!.!.S]5+@?ilil:( (Net Profit + Direct Labor / "Produc tion" hours)(Hourly Labor rate before deducting R&D8(@X(Annual Truck & Equipment Deposit is....9.9.%@{~(@9(Your Truck & Equipment replacement fund  at the end(of 5 years with interest at 6% will be.9.9.^s@(@(@?Q?@?Q?9-9-9-9-5(Quick Planner for......................Page 5*A6( ANTHONY PAU L STUDIO>(REPORT BY PRODUCT LINES (Not includ ing+"  ==========  ==========  ==========z%(Number of units produced per year is...n@(@R@(@X@(@&(Percentage of Total Units is........... ?  }:4pa? ͞4ݥ?+   ----------  ----------  ----------!(Product Profit as % of Total Profits... \8u`? - ? rwa{9?Pkg & Del Exp as % of Total P&D Exp.... rq? qq? qq?+  ----------  ----------  ----------(Product Costs as % of Total Costs...... v0K?de Mat  ? (OH Exp (excl R&D) as % of Total........ J_cV? ? #*6?(?!@$@ (Dir. Matls as % of Total Materials..... ? ͞X? и[?(Outside Matls as % of Total Outsi=(Labor as % of Total Labor..............ZJ_cV??!@$@ Z??!@$@ Z#*6?+  ==========  ==========  ==========#PRODUCT LINES AS A PERCENTAGE OF TOTAL SALES VOLUME'Product Line Sales as % of Total Sales J_cV? ? #*6? (Total Costs of Production..............<ݚ@Lh/=@@+   ----------  ----------  ----------k(Total Profit by Product Line...........@@X <@?1.@4.@0j (Packaging & Delivery Expenses..........@%(@r@%(@r@%(@+   ----------  ----------  ----------qerhead Expenses......................_aJG\@.?1.@4.@0j_2tk~z@.?1.@4.@0j_نs@................@(@@(@@(@(Outside Finished Materials.............#(@@#(@#(@L (Ov@3_~X <@1?41@71@3_L-@1?41@71@3(Direct Materials........--------(Total Sales............................p@(@@(@@(@L(Direct Labor by Owner.................._HTm@1?41@71 R&D costs)-----------------------ANALYSIS OF TOTAL VOLUME------------------------ProductProductProductLineLineLine*TOTAL ANNUAL VOLUME BY"A""B""C"8 PRODUCT LINE  ----------  ----------  --? ?'9-9-9-9-5((Quick Planner for......................Page 6**A6-( ANTHONY PAU L STUDIO?0(REPORT BY PRODUCT LINES (Not inclu ding R&D costs)1-----------------------3PER UNIT ANALYSIS4-----------------6SALES AND COSTS PER UNIT 7BY PRODUCT LINE\9(Sale Price per Unit....................Y@u@W@;)HIJKLMNOPQRSTUVWX@Z??@@Z#*6??@@b9=9=9=9=חAka2t@?@@חA=a(Labor & Overhead Allocation Percents...ZJ_cV??@ ?h_'Estimated Hours to produce one unit isde@?@@חAtkX <ݚ%@?@@--------------------------w[%Number of Units produced per year isn@(@R@(@X@(@](Percentage of Total Units is........... ? ?p=?+T  ----------  ----------  ----------kU(Unit Profit as % of Sales Price........vIkJ?35k?A.?+V  ==========  ==========  ==========XMISC DATA BY PRODUCT LINESY?kQ(Packaging & Delivery as % of Sale PriceQ?4g?a+?+R  ----------  ----------  ----------kS(Total Cost as % of Sales Price.........-em?G?__?X0Ҏ?jO'Outside Materials as % of Sales Price.__?kP(Overhead Expenses as % of Sales Price..-Kь?,Kь?,KьDUCT LINENK Sale Price???kM(Direct Labor as % of Sale Price........82YQo?82YQo?72YQo?kN(Direct Materials as % of Sales Price...)\(? ----------  ----------  ----------kC(Profit (Loss) per Unit.................d#*H3@pᮾIB@Tm(4@+D  ==========  ==========  ==========#HPER UNIT COSTS AS A PERCENTAGE#IOF SALE PRICE, BY PROPackaging & Delivery Costs per Unit....@@@+@  ----------  ----------  ----------qA(Product Cost per Unit.................. w-T@#*6s@uR@+B d Materials per Unit....N@>(Overhead Expenses per Unit............. #7@(@ CT@(@ ! V6@(@\?(Direct Labor per Unit................... Product Pricing Module for.9...Page 2 ?@3333*A A B ANTHONY PAUL STUDIO C D E F"GM713) Markup on Outside Finis hed Mat'ls (\? (\? (\? 8(9   ):ESTIMATED MONTHLY PRODUCTION;9--O<14) How many units per mont h?.......... 4&2-------------------------O311) Markup on Direct Labor,  Matls, & OH (\? (\? (\?(4   O512) Markup on Pkging Labor and Mat'ls.. (\? (\? (\? 6 produc e one unit @ &@ @(-   N.10) Hours required to packa ge one unit ? 333333? ? / 011PROFIT MARKUP PERCENTAGES (.10 = 10%)r....... @ @ @ &O'8) Ovhd rate per Packaging hour........ @ @ @ ( )*PRODUCTION HOURS+----------------M,9) Hours required toirect Labor ,@ ,@ ,@ O 6) Hourly rate for Packagin g Labor..... ,@ ,@ ,@ ! "# OVERHEAD$ --------O%7) Ovhd rate per Production  hou are used........9. N@ O4) Cost of other materials,  if any.....  LABOR-----O5) Hourly rate for Owner's D1) Cost of Direct Materials  per Unit... &@ .@ @ O2) Cost of Packaging Materi als per Unit ? @ ? 33) Cost of Outside Finished  Materials,D if theyductProductProduct LineLineLine. ELEMENTS OF PRODUCT COST"A""B""C"I ------------------------  -----------  -----------  -----------   MATERIALS ---------O1Product Pricing Module for.9...Page 1  3333*A   ANTHONY PAUL STUDIO    " Proaging Overhead.........9.?333333??X9-9-9-hY Packaging Costs.........9.@333333@@Z9-9-9-[TOTAL COST PER UNIT........9. fffffS@ $t@ fffffS@\9=9=9= ] ^2_RETAIL SALE PRICE AND PROFI T PER UNIT`9- ---------- a babor Hours per ye ar..........9.9.fffff@  ======= _Average hours required to p roduce & pac kage one uni t...........@ IYour Income, that is, the v alue or per y ear............................9 @(@lPackaging Labor per year...9. ...........9;@(@  -------K Total L--dTotal number of units produ ced per year  is.........9.$y@(@dTotal number of units produ ced per mont h (12 months ) is........A@(@ Direct Labor by OwneGOODS SOLDffff*@9-6PROFIT FROM OPERATIONSand Income Taxes is........9.9.9.Si@ _Your hourly income based on  hours actua lly worked i s...........t|d2@)@)@(@y(@(@?)@)@(@`)@)@(@`| y(@(@?| y(@(@?)@)@(@y(@(@?)@)@(@y(@(@?)@)@(@`)@)@(@`| y(@(@?=====9=| y(@(@?)@)@(@y(@(@?-9-9-!WEEK MONTH DD-DD 1988CORPORATE NAMEO EMPLOYEEEMPWORK# HRSTIMEA/PTIMEA/PDAY OF24HR24HR#HRSDNAME#DONEWORKEDIN0/1OUT0/1WEEKINOUTWORKED. "=$=$=9=!=!=!=!=$=9= ===!-!-!-!-9-9-9-Q ? ? @ @ @ (@ )@Q 9@ 9@ :@ :@ ;@ (@ 8@!-!-!-!-9   RA 1 NH NC P nS[\]^_`abcdefghPAYSHEETvu'  '/HOURLY.PAYSHEETZo$tY,PAYSHEET.DOCi %o t YFINDER.DATAr>t t Y|y(@(@?)@)@(@y(@(@?)@)@(@`|y(@(@?y(@(@?)@)@(@y(@(@?)@)@(@y(@(@?)@)@(@`|(@`|y(@(@?)@)@y(@(@?)@)@(@y(@(@?)@)@)@(@y(@(@?)@)@(@`|(@`|y(@(@?)@y(@(@?)@)@(@y(@(@?)@)@)@(@y(@(@?)@)@(@`|)@(@`|y(@(@?)@y(@(@?)@)@(@y(@(@?)@@)@(@y(@(@?)@)@(@`|)@(@`|y(@(@?)y(@(@?)@)@(@y(@(@?)@)@)@(@y(@(@?)@)@(@`|(@`|y(@(@?)@)@(@y(@(@?)@)@(@`The above translates to the following:NLJohn Smith, employee number 1009, performed bus work on friday, starting at RP5:30 pm till 10pm. Also on saturday he bartended from 10 am till 6pm. Jane Doe, NLemployee number 1103, performed waitress work onill be updated after the next full row entry.0 A sample entry would look like this:+J.SMITH 1009BS BS 0 5.5 1 10 1 F,J.DOE 1103W W 0 5 1 1 0 TH,J.SMITH 1009BR BR 0 10 0 6 1 SA2 olumn will not be calculated the first pass through NLbecause the information cells that it uses are calculated after this cell. LJJust press Open-Apple K to update these cells or if you have frequency of OMcalculation set for automatic, the cells wthe report format of the data base I set up for printing. That is why JHthere is also a column labeled # hrs. worked prior to the time in. This RPfacilitates the creation of my data base report using diversi-key macro program LJby Bill Basham. This cs how PNI sort the employees at the end of the week so that the same employee will be JHgrouped together even though that person has worked various jobs paying NLdifferent salaries. The next column (work done) might seem redundant but is PNused in of subtraction.PN I use the same employee number that the data processing company uses PNwith one exception. After the number, I attach a letter to designate the type QOof job performed like W = WAITRESS, BS = BUSSING, BR = BARTENDING. This iM = 0, PM = 1, 12 NOON = AM, 12 MIDNIGHT = PM. The lookup table at NLthe top of the spreadsheet is to enable proper subtraction of am hours from OMafter 12 midnight to 3 am from pm hours. The "normal" hours are converted to )24-hour format for ease This paysheet was designed for a small business with operating hours OMfrom morning to 3 am the following morning. Employees are paid in half-hour RPincrements. Half-hours are noted by decimal equivalent; ie: 1:30 = 1.5, 12:30 = QO12.5, etc. A At the end of the week all the hours QOhad to be totaled and the hours transferred to the data sheet used by the data RPprocessing people who generate the checks. These hours were then called in over +the phone to the data processing company.OM RP Most mistakes I made were math mistakes in subtracting employees in and RPout times to find the net number of hours worked. Also some employees performed PNdifferent jobs at a different wage rate.O=====|====|====|====|====|====|====|====|====|====|====|====|====|====|====|===jklmnopq thursday, starting at 5 pm till 1 am.PN The program, after entering the information above, will calculate the PNnumber of hours worked that particular day. To speed typing you might want to PNset the recalculate to manual until all entries have been made. At the end of KIthe pay week and after all entries have been made, put the cursor at the PNbeginning entry in the column marked emp #. press Open-Apple A for Appleworks QOsorting and hi-lite all the rows that contain employee numbprocessing file containing additional information, comments from users and update notes not found in other files. ea.RECON SCHED a spreadsheet file containing a schedule to assist you in getting started with the bank account reconciliation process. Report. ea.SUMMARY a spreadsheet file used to carry forward the monthly totals and to generate the Year-To-Date Report. ea.MACROS a wordprocessing file containing several Autoworks macros for use with the worksheet file. ea.NOTES a wordette has the following files: ea.DOCMNTATION a wordprocessing file that contains these instructions. ea.WORKSHEET a spreadsheet file consisting of three menu sections, the Checkbook Journal, the Adjustments Journal, the Compiler and the Monthlyle your specific needs. Easy Accountant will enable you to enter all receipts and expenditures for each monthly period and will then compile and print a Monthly Report, a Year-To-Date Report and a Detailed Journal Listing Report. The Easy Accountant diskuntant: Easy Accountant is an EZP/ AppleWorks spreadsheet application designed to manage the ledger of an individual or a small business running on a cash-basis accounting system. The basic structure of Easy Accountant can be modified or expanded to handsuvwx Converts wages to periodic equivalents. -: Quick Planner : Product Processing Module for the Ceramics Industry. -: Employee Paysheet: Calculates hours worked by Employees, etc. -: On Side Two: -: EASY Acco WAP /// SIG PD LIBRARY 3AWZ-01: 3EZP/APPLEWORKS BUSINESS TEMPLATES DESCRIPTION: This disk contains 3 EZ Pieces/AppleWorks business templates: On Side One: -: Annual Expenses: Helps in calculating rough annual expenses. -: Wage Rate Table: ;"{z PAYSHEET.DOCEETHHOURLY.PAYSHEET note addressed to [JOSEPHS45].rom this sorted spreadsheet and generated a QOreport format that printed each employee in groups and totaled their hours for Qeach particular job function -- with just a single key press using diversi-key.IIf you have any questions please leave aers. Then choose 1. NLlabels from A to Z. Appleworks will then arrange all the employees from the (lowest employee number to the highest.NL You can leave it at that or take it one step further as I mentioned LJabove. I created a data base fUnlike double-entry bookkeeping the Easy Accountant books are simple 'single entry' journals. This means that for any transaction, only one entry is made. The advantage of a single-entry system is its simplicity. On the other hand, it will not provide a complete record of your assets, equipment, inventory, loans outstanding or other liabilities. For most individuals and small businesses a single-entry system of accounts will provide the basic information you will need to run your business and prepare youre information contained in the Journal sections and transfers the summarized information to the Monthly Report section. The Monthly Report section lists all of the account numbers, the user defined account titles and the balances of the accounts. Easy Accksheet as designed is approximately 50K with all cells filled and 40K with all cells formatted but before journal entries have been made. The engine that runs Easy Accountant is the 'compiler'. This is an area of the spreadsheet that collects and sorts thThis worksheet sets aside approximately 160 data entry rows for your monthly checkbook transactions and an additional 36 rows to accommodate non-cash entries and any end-of-month adjustments you may wish to make to your accounts. The total size of the wor | | adjst journal |r| | |_______________|_|__________________________________________________| A220 L220 (not to scale) THE BASIC LAYOUT __________| | | |i|M178 |____|<---error | |_______________|l| checker | |A184 |e| | | |c| | | | checkbook |o| monthly | | | journal |m| report | | | |p|____uctions | menu | | | | | | | |______________|_______________|____________| | |A19 | |M19 |W19 AA19 MKend of the pay week, and if transferred to a database file will total each employees hours for the week.(SOS and Prodos)LJThis AppleWorks/3EZ Pieces spreadsheet will calculate the number of hours OMworked by various employees; and employees having more than one wage rate by MKentering time in and time out. The program will group the employees at the neDownload count: 2Bytes: 10768"DL time (2400 baud): < 2 minutesAUTHOR: Joseph SundraEQUIP: Apple // & ///&NEEDS: AppleWorks/3EZ PiecesOS: SOS/Prodos0FILE TYPE: Directory file Jproduct lines, and a breakdown of information by product line. Use ACU to 0unpack this file to a 5.25 inch disk. DSubj: Employee Hourly Paysheet 88-11-17 13:46:20 est;From: AFA John Cmnts: Nos with 3 NLproduct lines. Use the ideas contained in this file to customize it to your PNown particular situation. Input your best estimates of your goals, costs, and OMvolume. Get back an annual statement of operations, statistical data for all L: < 6 minutes"AUTHOR: Louis R. VincentiEQUIP: Apple // & ///+NEEDS: AppleWorks/3EZ Pieces, ACUOS: SOS/ProdosFILE TYPE: ReservedMKThis is a product procing module developed for a ceramics busines tax return. ountant provides a total of 60 accounts. The account numbers are pre-set but account titles for each of the 60 accounts may be defined by the user. 42 Accounts are 100 series (Expense) 12 Accounts are 200 series (Income) 6 Accounts are 300 series (Adjustments) The #100 series accounts are used for Expenses, the #200 accounts are used for Income and the #300 accounts for adjustments and transfers as explained below. The Monthly Report provides group totals for every six accoou can always get back to the main menu with two keystrokes. _____________________________________________________________________________ The Chart of Accounts is the first thing that needs your attention in getting started. These are the guidelines. Tfer to a 'screen', lets say 'screen A 1', this simply means the display screen where cell A 1 appears in the upper left corner. TIP _____________________________________________________________________________ If you set cell A-1 as an OA-Find command ye OA-Number Keys. This will get you where you want to go with a minimum of keystrokes. The menu convention of 'Go to.....M 19", for example, means position the cursor so that cell M 19 is in the upper left corner of the display. When these instructions re | |___________________________________________________________________| Moving around the worksheet will be much easier for you if you start with screen A-1 and use either the OA-Arrow Keys or th | | Monthly Report/Chart of Accounts........Go to......M 19 | | | | Error Checker.........................Press OA-F,C,V 82 | | ...Go to next screen-----> | | | | Compiler cell.........................Press OA-F,C,Q 13 | | | | Adjustments Journal.....................Press......OA-8 | | | | Compiler Instructions........______________ | | | | | Checkbook Journal.......................Go to......A 19 | | moving around and summarizing information. GETTING STARTED When you bring file 'ea.WORKSHEET' to your desktop you will see the following menu at screen A-1: ___________________________ | easy accountant |_________________________ns for the year arranged by account number. A review 'screen' feature permits you to view individual account balances and the activity in that account at any time during the month. Several AutoWorks macros are provided to speed up calculating, printing,rward account balances from one month to the next and to generate a Year-To-Date Report (and Year End Report). Using the ability of Appleworks/3EZ Pieces to sort data you will create a Detailed Journal Listing Report which will list all of your transactioURES Easy Accountant has a special bank reconciliation feature by which you can simply check-off all of your bank statement items and automatically reconcile your books with the balance shown on your bank statement. Easy Accountant allows you to carry-fo you enter your account titles in the Report section print out a hard copy and use this as your chart of accounts. Keep it handy as you make your journal entries. _____________________________________________________________________________ SPECIAL FEATunts, a sub-total for each account series and a Net Income amount. This report is formatted to print on one page and also doubles as a chart of accounts for the user. TIP _____________________________________________________________________________ Afterhere are 60 account numbers divided into ten groups of six accounts each. The account numbers are pre-set and should not be changed unless you also change the formulas relating to the account numbers. The account titles are not fixed and they can be defined or modified in any way the user finds convenient. To give you some idea of an account structure for personal use I have included account titles in the Monthly Report and Chart of Accounts section of file 'ea.WORKSHEET'. You may use them as a guidelineitive amount in column F and a receipt is entered as a positive number in column G. There are a couple of exceptions to this rule and they are noted in the 'Special Transactions and Adjustments' section. RECON - This column is explained in the Bank heet will be changed if you use the Apple-I, Apple-D, Apple-A commands or macro D: _____________________________________________________________________________ AMOUNTS - You do not need to use minus or negative numbers. A check is entered as a pos form 890804 or 8.04 instead of August 4, 1989 or 8/4/89. This will enable you to sort data by date as part of the end-of-period procedure. CAUTION! _____________________________________________________________________________ The structure of the works now, it will be explained in the Bank Reconciliation section of these instructions.) ENTERING TRANSACTIONS (Use macro C:) Using the Checkbook Journal is a very straightforward process. Just a few comments might be helpful to you. DATE - Use thea file for the current period and you still have a 'blank' file on disk for future periods. Go to cell I-27 of your new worksheet and enter the beginning checkbook balance. (Note: You may have noticed the need for an entry at cell J-27. Ignore this forEET', with your modified account titles, to the desktop. Step 2 - Change the name of the file to something you like. How about 'January.89' or 'Period 1.89'. By changing the file name you have created a new file that can be used as your working datOKS Once you have set your account titles you are ready to enter your opening cash (Checkbook) balance in the Checkbook Journal and begin recording your transactions for the month. A little housekeeping first..... Step 1 - Bring a copy of 'ea.WORKSH|______________________________________________________________| One caution! Macro D: permanently changes the structure of the worksheet. Please read the section titled 'Create a Detailed Listing Journal Report' before using macro D:. OPENING THE BO..Print Monthly Report | | | | R:..........Review individual account activity | | Accesses compiler instructions | hecker | | | | K:..........Calculate Monthly Report (Allow 20 minutes) | | | | P:........Titles | | | | D:..........Set up Journal Listing Report (See Caution!) | | | | E:..........Access Error C_ | macro menu ( M: ) |________________________________ | | | | | C:..........Access Checkbook Journal, Set te. USING THE MACROS An optional use AutoWorks macro file is on the Easy Accountant diskette. A macro menu is located at screen U-1 of the worksheet and can be accessed with macro M:. Here is what the menu looks like: ____________________________ or change them in any way you like. Take a look at the Monthly Report starting at screen M-19 in the worksheet and modify the account titles to meet your needs. When you have completed that, save the modified worksheet file to the Easy Accountant disketReconciliation section of these instructions. When you have entered a number of transactions you can obtain your new account balance in column I by pressing OA-K. USING '300' SERIES ACCOUNTS Let's say you are using the '100' series accounts to record your Expenses, the '200' series accounts to record Income amounts and you don't know what to do with the '300' series accounts. In general, the '300' accounts are used to handle transactions that do not involve paying an Expense or receiving Income. For ex miscellaneous accruals and adjustments needed for tax purposes. To record your depreciation expense on a monthly basis. This journal can be used effectively with the '300' series accounts to 'book' or keep track of those non-cash matters that you ncation. To segregate the principal and interest portions of your monthly house loan payment. To make a temporary record of a credit purchase or a credit sale. To keep track of your estimated Federal or State tax liability. To handleansaction). Here are some suggestions: To record auto mileage costs....you want to maintain a monthly record of your mileage deduction for tax purposes. Enter the amount in column F of the Adjustments Journal and code the appropriate expense classifiThe Adjustments Journal can be used in a variety of ways. One was described above in connection with paying charge card expenses. This journal is generally used to record any transaction that does not involve the payment or receipt of funds (a non-cash trest on your balance are examples. These items should be picked up from your bank statement each month and entered in your Checkbook Journal. Just leave the Check Number column blank or use a notation to indicate it is a bank initiated charge or credit. e a bad debt! Enter the amount in the Checkbook Journal, code the appropriate Income account and record the amount as a negative value in column G. Some transactions are automatic and do not involve the issuance of a check. Bank charges, fees, and interckbook Journal with a negative amount in column F. You sold some merchandise and your customer paid you by a check which was deposited and recorded in the Checkbook Journal. You later find the check is worthless and the customer cannot be found. You hav. SPECIAL TRANSACTIONS AND ADJUSTMENTS You may wish to cancel a check that you have issued but you want to keep a record of the check number, amount and other information in your Journal. In this case show the cancellation as a separate entry in the Chents. Whenever you need to record a transaction that is not an expense and is not income you can probably use a '300' account. They are especially useful for the temporary management of asset and liability accounts. The only limitation is your imagination You are constructing an addition to your ceramics studio and you want to accumulate the costs of the work and materials over a period of several months. Use a '300' account called 'Studio Improvements'. There are many ways to use the '300' series accouges'. Then, in the Adjustments Journal you can enter the seven individual Visa charges in column F and code the appropriate expense account number. This will keep your Checkbook balance straight and give you the Expense detail you need. One more example.erent charges in seven different expense classifications. How can you record the payment and still have the detail expense information that you need? One convenient way is to record the check as a single entry charged to a '300' account called 'Visa char a record of the net transfers in your monthly Report and you will have the backup journal entry detail for later reference. Another example. You receive your monthly Visa statement and you issue a check for the full amount due which represents seven diffample, you want to transfer some money from your money market fund to your checking account. Use a '300' account called 'Transfers, cking/savings' or some other name that you like. By doing this you will keep your checkbook balance straight, you will haveeed to remember for tax time. By making notations below each entry you can preserve in one place the kind of documentation you may need two or three years later to answer some foolish question the IRS has about your tax return. You can use this journal together with the Checkbook Journal to create a comprehensive record of all your transactions. REVIEWING ACCOUNT BALANCES AND ACCOUNT ACTIVITY (Macro R:) At any time during the month you can check an account balance and review the individual entries relatee account numbers have not been run through the compiler. Cell V-80 is the Net Income (or Loss) plus the net change in the #300 series accounts. Cell V-82 is the total of all debits minus the total of all credits, that is, cell F-219 minus G-219. If you (Use macro E:) There are two small error checking sections in the worksheet file. The first is contained at cells V-80 and V-82. When the Monthly Report has been compiled the amounts in these two cells will be equal. If they are not equal, one or morro in the 'ea.MACRO' file on the Easy Accountant diskette. There are no restrictions on when you use the compiler. You may use it to review individual accounts during the month or make a full report at any time and as often as you like. ERROR CHECKER nth it's not too bad. A better way, of course, is to use one of the macro programs to take the time out of this chore. I use AutoWorks although I am sure MacroWorks, SuperMacroWorks or Key Player will work equally as well. You will find my AutoWorks mac the value of each account. If all 60 accounts are being used it will take 20 to 24 minutes of sitting at your computer, entering a number every 20 seconds, 60 times. Not a great way to spend your lunch hour although if you only have to do this once a mother together the entries for each account and present the account totals in an orderly report format. The process by which this is accomplished is very simple and straightforward and also very time consuming. It takes about 20 to 24 seconds to calculate | | | THE ACCOUNT BALANCE IS-------------------> $0.00 | | |____________________________________________________________________| The function of this section of the worksheet is to ga | | | ENTER ACCOUNT NUMBER HERE, PRESS OA-K----> 0 | | | _________| | | for processing) | | | | Step 3 - Repeat Steps 1 & 2 for each active account number | | | | | Step 1 - Enter Account number below | | | | Step 2 - Press OA-K (Allow 20 sec. ________ | Compiler Instructions |______________________________________ | | | To compile the Monthly Report take the following steps: | | u encounter a number other than $0.00 scroll one screen to the left to view the entry. USING THE COMPILER TO MAKE A REPORT (Use macro K:) When you move to screen J-1 in the worksheet you will see the following instructions: _____________________ds the balance of the account you have specified will appear in cell Q-16. Step 4 - If you want to review the individual entries that created this balance move the cursor to the 'compiler' column at cell L-27 and scroll down the column. Each time yod to that account in the following way: Step 1 - Using the worksheet file, move to screen J-1 and place the cursor in cell Q-13. Step 2 - Enter the account number you want to review in cell Q-13. Step 3 - Press OA-K. After about 20 seconare not using a macro to calculate the account totals it is very easy to miss an account number. Make it a practice to use the error checker each time you finish a full report. The second error check is really just a way to verify that you have correctly transferred the monthly account totals to the summary worksheet. A total is provided at cell V-89 of the monthly worksheet file which you can check against the total of the monthly transfer to the summary file. MONTH END PROCEDURES After you have enteree year-to-date summary report. This will be covered below. CREATE A DETAILED LISTING JOURNAL REPORT (Use macro D:) After you have completed all of the work for the current month and produced the Monthly Report you can safely arrange or sort data to crexactly as they appear from the Monthly Report to the appropriate monthly column in the summary spreadsheet. Step 6 - Press OA-K. Use the error check cell at V-89 of the monthly worksheet to verify the manual transfer totals. Step 6 also calculates th Step 3 - Give the file a new name. Step 4 - If this is the first month you are using this file you will need to enter your account titles in the report section of the summary worksheet. Sorry. Step 5 - Manually transfer the account balances et to the summary spreadsheet file called 'ea.SUMMARY'. These are the steps to follow: Step 1 - Print a hard copy of the Monthly Report from the worksheet file. Step 2 - Bring file 'ea.SUMMARY' to desktop from the Easy Accountant diskette. desktop it is necessary to use a second spreadsheet to accumulate the monthly data and give the user the ability to produce year-to-date and annual reports. To accomplish this it is necessary to manually transfer your account totals from the Monthly Repor | |_____________________________________________________________________| (not to scale) Because of the 55k size limitation of the Appleworks/3EZ Pieces | | | | |__________________________________________| | |A87 P87 | | |______________| | | data entry |P59 | | section | | | | | |____________|_____________________________| report | | |A19 | | | | | | | | ___________________________________ |A1 |H1 |P1 |Z1 | | menu | (blank area) | | | | | | | 2; LM .5; RM .5; CI 12; LI 6; PH No. These options have been pre-set. MOVING INFORMATION TO THE SUMMARY SPREADSHEET Here is what the summary spreadsheet file looks like: SUMMARY SPREADSHEET LAYOUT (file:ea.SUMMARY) __________________________________P:) The report section of the worksheet covers the range M-19 to W-77. Use the Appleworks/3EZ Pieces block print feature to print this report. Start at cell M-19. The report is set up to print on one page using the following printer options: TM .2; BM .als to the Summary spreadsheet. 3 - Create a Detailed Journal Listing Report 4 - Print a Year-to-Date Report, and 5 - Open a new worksheet for the next month. Let's take a look at each of these: PRINTING A MONTHLY REPORT (Use macro d all of your transactions for the current month, made any necessary adustments to the accounts and compiled the Monthly Report you are ready to do the following: 1 - Print a hard copy of the Monthly Report. 2 - Transfer the monthly account totate a detailed listing of all your journal entries by account number. Here's how to do it. Step 1 - Save the current month's worksheet file to your data disk and leave a copy on desktop. Step 2 - Change the name of the desktop copy to say, 'data sort.JAN' or 'Journal Detail' or some other title you like. TIP _____________________________________________________________________________ Once you change the name of a worksheet file that has been saved, you can do almost anything with it and not | |____________________________________________________________| This section is pretty much self-explanatory. You manually bring the Monthly Report totals foward to the appropriate column in the data entry section of the Summary sp | | Year-to-Date Report form.....Press OA-F,C,P-1 | | | | | | | | | | | | | | Data entry section.................Go to A-19 | | | | | |u: ____________________________ | year-to-date report |_______________________________ | menu | | | | TS The Summary spreadsheet (file: ea.SUMMARY) requires a manual transfer of data and produces a Year-To-Date Report or Year End Report similar in format to the Monthly Report. When you move to screen A-1 in the Summary file you will see the following menew name, say 'February.89' or whatever you like. Step 3 - Enter the starting cash balance at cell I-27 which will be the same as the ending balance from the preceeding month. Step 4 - Proceed with your entries for the month. YEAR-TO-DATE REPORat of the process outlined in the section above called 'Opening the Books'. Lets go over it. Step 1 - Make a note of your closing cash balance from the month just ending. Step 2 - Bring a fresh copy of 'ea.WORKSHEET' to desktop and give it a nfile and use a clipboard transfer each month to accumulate your journal entries for the whole year in one file. _____________________________________________________________________________ OPENING A NEW WORKSHEET FOR NEXT MONTH Basically this is a repeto arrange the data in account number order. Separate the data groups by inserting one or more blank lines (OA-I) and add group totals if you like. TIP _____________________________________________________________________________ Create a master 'Sort' T' Change the report title to: 'JOURNAL LISTING REPORT' What you now have is a block of data entries that can be manipulated in a variety of ways. Step 7 - Place the cursor on the first data entry line of Column E, Account Number, and use OA-A in the Adjustments Journal. Step 6 - Modify the titles in the Checkbook Journal headings as follows: Column B - Change from 'CHECK #" to 'REF #'. Column F - Change from 'CASH OUT' to 'DEBIT' Column G - Change from 'CASH IN' to 'CREDI 1 thru 18 Columns H thru W Rows 184 thru 189 Step 5 - DELETE (OA-D) all rows that do not contain transaction entries starting from the last entry in the Checkbook Journal up to the first entrylose the original information or format. _____________________________________________________________________________ Step 3 - Use OA-V and turn Protection off. Step 4 - DELETE (OA-D) all of the following rows and columns: Rowsreadsheet, press OA-K to transfer the year-to-date information to the report section and then print the Year-To-Date Report. Be sure to update your account titles to the Year-To-Date Report starting on screen P-1 of the Summary spreadsheet. Be sure to use the verification cell at V-89 of the monthly worksheet. If the totals are not the same there is an error in bringing the data forward. You should check your work. YEAR END ADJUSTMENTS You may wish to adjust your accounts at the end of the year to refrequired for the new year. Document your computations with notations just below the entry. TIP _____________________________________________________________________________ Use an Appleworks/3EZ Pieces Data Base file to back up your year-end inventory fe new year. Depreciation Expense Car and Truck Mileage Allowance These two year-end items can be handled as simple expense adjustments in the Adjustments Journal. Code the appropriate expense accounts and show the amount in column F. No reversing entry ear. Once you have the physical inventory it is an easy matter to enter the amount in the Adjustments Journal in column F. This is another example of where a '300' series account called 'Inventory' is useful. This entry does not need to be reversed in thting entry. Inventory The current tax laws require that any manufacturing or sales business use accrual methods for its inventory. The Easy Accountant method requires that you take a physical inventory of your merchandise or materials at the end of the yhe amount in column F. When you open the books for next year reverse this adjusting entry. When you pay the bills sometime next year record them in the normal manner in your Checkbook Journal using the same expense account codes as were used in the adjusal applies here. Expenses are realized at the time of the transaction even though payment may not occur until the following year. List any outstanding bills you have at year-end in the Adjustments Journal, code the appropriate expense account, and enter te account that you use for sales. These collections from customers will be offset by the reversing entry you made in the Adjustments Journal and the amounts collected will not be treated as income in the new year. Accounts Payable Exactly the same pricipng the same income account numbers and then entering the amount of each invoice as a negative amount in column G. When you receive payment from your customer you simply record the check in the usual manner in the Checkbook Journal and code the normal incomount and show the amount of the invoice in column G. Now, step two, and this is very important, when you open your books for the next year one of the first things you want to do is reverse the year-end adjustment by again listing the unpaid invoices, codi even though you do not receive payment until the following year. Recording this is a two step process. Here is how to handle it. In the year just ended list all of the uncollected sales invoices in the Adjustments Journal, code the appropriate income accd and you have several sales invoices which have not been paid by your customers. These are your Accounts Receivable. The income from these sales should be recognized for tax purposes in the year in which the sale occured and the merchandise was deliveredficulty by the Easy Accountant system. Accounts Receivable During the year you recorded income from the sales you made at the time you received payment from your customer by making an entry to an income account in the Checkbook Journal. It is now year-enntory of product and materials on hand at the end of the year. A similar need exists to record depreciation expenses and car/truck expenses if you use the standard mileage allowance method for your taxes. All of these adjustments can be handled without diflect income from sales for which you have not yet received payment (Accounts Receivable) or expenses you have incurred but not yet paid for (Accounts Payable). Also, if you sell merchandise or if you manufacture a product you need a way to 'book' your inveigure and to keep a list of your business assets and method of figuring depreciation. Handy for tax audits. _____________________________________________________________________________ RECONCILING THE BANK ACCOUNT When you receive your monthly bank statement proceed as follows: Step 1 - Bring the current month's worksheet to desktop. Step 2 - Review the bank statement and make journal entries for any automatic charges such as Service fees, Interest earned, returned check charges, etc. Any aksheet. Step 9 - When you have calculated each of the 'active' worksheets you will find that the final balance shown in column J of the current month's worksheet is equal to the balance shown on your bank statement and the reconciliation process is cill usually only have two 'active' worksheets at any given time unless you are trying to do business in Beirut where it might take as long a six months to a year to clear all your checks. Always work from the earliest 'active' worksheet to the current wore: An 'active' worksheet is one that has open bank items. That is to say, it is a worksheet with outstanding checks or deposits that have not been cleared by the bank. A 'closed' worksheet is one where the final amounts in columns I and J are equal. You wmportant that this be true. Step 8 - Press OA-K. Move to the last amount in column J of the worksheet, make a note of the amount and carry it forward to cell J-27 of your worksheet for the next period. Repeat this step for each active worksheet. Note bank balance at that time. Bring your first worksheet to desktop and enter the book balance (I-27) in cell J-27. Note: It is assumed that your beginning book balance was correct and that there were no errors in your previous checkbook records. It is it $_____________ Go to Step 8 below. Step 7 - If there are no outstanding items prior to the time you began using the Easy Accountant system the beginning checkbook balance you entered in cell I-27 of your first worksheet will be the same as thntant system $____________ Deduct any deposits made prior to starting the Easy Accountant system that have not been cleared by the bank $_____________ Enter this amount in cell J-27 of your first Easy Accountant worksheeN SCHED'. If not, go to Step 7 now. Enter the amount of your starting checkbook balance from cell I-27 of your first Easy Accountant worksheet $_____________ Add any outstanding checks issued prior to starting the Easy Accouoint still have some checks (and possibly some deposits) that were issued before you started using the Easy Accountant system. If this is the case, make the following computation or use the schedule provided in the Easy Accountant diskette called 'ea.RECOADE IN A PRIOR MONTH. Step 5 - Bring the worksheet from the previous month to the desktop and repeat steps 3 and 4 until you have accounted for all of the checks and deposits that were included in your bank statement. Step 6 - You may at this pthat one entry for each deposit. Be sure to total the entries and verify that the flagged entry amounts total the deposit amount. It is very easy to miss one and very time consuming to try and find it later. MAKE A NOTE OF ANY DEPOSIT ENTRIES THAT WERE M SET ASIDE ANY CHECKS THAT WERE ISSUED IN A PRIOR MONTH. Step 4 - Review the deposits shown on the bank statement and clear them by placing a 'check-off' flag in the RECON column for each entry included in the deposits. Remember, there may be more This 'flag' tells Easy Accountant that this item has been entered in your books and in the bank's books. Step 3 - Sort your checks by number and 'check-off' each cleared item by entering a '1' in the RECON column (Col H) of the appropriate entry row.ccount transaction not supported by a check or included in a deposit should be entered in your Journal at this time. As you enter these items place a '1' (or any larger number) in the RECON column (Col H) of the entry row. A '#' sign will be displayed. omplete. If this is not true go to the trouble shooting section below. TROUBLE SHOOTING There are only four reasons why you may not be able to reconcile your bank statement and they are almost always easy to figure out. 1. You have written a check and posted it to your journal but it has not been presented to your bank for payment. The bank's balance will show that you have more money in your account than you think you have. 2. You made a deposit on the same day that the bank put your mont 900 row worksheet with, say, 150 active accounts takes a very long time to calculate. So, if you increase the size much beyond the basic Easy Accountant the need for a macro program is almost essential...just turn it on when you go to lunch and your repoal data transfer. .....Modify the report format to produce a true Statement of Income and Expenses and possibily a Balance Sheet. Using a single 'compiler' column saves a lot of space on your worksheet but the space is traded for computation time. A it friendly for a user not familiar with Appleworks/3EZ Pieces. .....Add Asset, Liability and Equity accounts to create a double-entry system of accounts. .....The reports can be carried on one worksheet and you can eliminate the need for manucounts Receivable and Accounts Payable. You can use the same 'compiler' column to capture this information...just transfer it to an Accounts Receivable or Accounts Payable section in the spreadsheet. Use a menu and a second 'flag' cell if you want to make using the existing Easy Accountant column format....it works very well. Just be careful how you set up the debit and credit columns. .....Add a column to capture Customer numbers and Vendor numbers. This can give you control over your individual Acestions: .....Put a marker at row 999 to 'open up' the Appleworks/3EZ Pieces spreadsheet to its full capacity. .....Stack a number of journals. For example, add a Sales Journal, a Purchases Journal and a General Journal. These can be 'stacked'ACCOUNTANT This basic template was designed to fit within the 55K limitation of Appleworks/3EZ Pieces. If you have added additional memory there are a number of interesting things you can do to increase the utility of Easy Accountant. Here are some suggixth, look for transpositions or other mechanical errors in your journal entries. If all of that fails, you may have one of those rare instances where the bank actually made a mistake. There really isn't anything else that could be wrong. EXPANDING EASY automatic transactions shown on the bank statement. Did you enter all of them in your Journal? Fourth, look for checks that you may have missed. Fifth, take another look at your deposits and the entries that make up each deposit....do they balance? And, srrors you can make in using Easy Accountant...forgetting to flag a cleared item and getting the wrong amount in column J. First, was your opening book balance correct? Are you sure? Second, check the 'flags' and column J carry-forwards. Third, check the .You showed a check cleared that was still out .....Your starting book balance was not correct .....You forgot to 'flag' a cleared entry (#) .....You forgot to carry-forward the column J balance These last two items are the most common eeach month. 4. Someone made an error. Sometimes the bank. Usually its yours. .....You entered '$27.21' instead of '$72.21' .....You forgot to post the service fee to your journal .....You missed a check that had cleared ....ths ago. The bank's balance will be less than your balance. Or, the bank credited you with interest (Maybe $1.47, if you're lucky). The bank will show a higher balance than you do. All of these things you find out about when you get your bank statement hly statement in the mail. The bank's balance will show that you have less in your account than you think you have. 3. Your bank automatically charged you a service fee, a fee for a 'bounced' check and the cost of the new checks you ordered two monrts will be ready by dinner time. Have fun!! A FINAL NOTE This Appleworks/3EZ Pieces application is offered freely to all users at no cost and it is not intended for commercial use or the unjust enrichment of any person. If this work, or any part thereof, is sold, exploited or otherwise used for commercial gain by any individual, group, corporation or organization may the lives of those so involved become a horrible nightmare and may their children and their children's children live forever in abject mi@ **̌@@@Tfffff@(@e@D@:zG@Q@?:zG!@@5effff@@@y@(@fffffb@D@< ף(@̌e@D@0 ףp=@H(@?0 ףp=!@@5@@@k@(@b@D@(\(@Q@?(\(@@?&33333!@@5 ̌@@@]@(@b@D@Gz@(\@?Gz@@ **Yffff@@@wX@!=!=!=0 x@@@P@(@b@D@@@?@@ **w@@@J@(@e@D@&33333@6----->B(\@;*!=!=!=!=!=!=!=!=!=!=!=!=!=H PERPERPERPEROVERDOUBLEPERPERPERPEROVERDOUBLEN YEARMONTHWEEKHOURTIMETIMEYEARMONTHWEEKHOURTIMETIME* !=!=!=!=!=!=!=!=!=!= WAGES & SALARIES&40 Hour Week, 52 Week YearC Starting Rate  -----> @USE "OA -K" TWICE, Hourly Increment  -----> {Gz?. Highest Rate    CM1 NK NKUnS |J | Bethesda, MD. 20901 |J | |J | Please note that the EASY accounting system was originally |J |J | Washington Apple Pi |J | 7910 Woodmont Ave. |J | Suite 910 deas for its use. If you enjoy Easy Accountant and find it of value please do not hesitate to send money. Louis R. Vincenti April 17, 1987 (c) Copyright 1987 Louis R. Vincenti sery and unhappiness and may all that they dread come to pass and may they also have rotten luck and .................. 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The next 4 pages are calculated by <:AppleWorks based on the user input....Page 3 is an Annual <:Statement of Operations, Page 4 presents statistical data <:forramics business, works by himself, ?=and has three product lines. He uses these two applications =;quite extensively in his business planning, setting prices and playing "What if?" games.?=The file "APV PLAN 3.0" devotes the first two pages to103RE: Quick PlannerDear Warren:97It occured to me after I talked with you that a "Quick 86Planner" spreadsheet and a "Product Pricing Module" I <:developed for my son's business some time ago might be of ?=interest. He is in the ce Louis R. Vincenti8105 San Rafael RoadAtascadero, Calif 93422(805) 466-5049 April 8, 1987Mr. Warren Williams2708 Lowell RoadAnn Arbor, Michigan 48O=====|====|====|====|====|====|====|====|====|====|====|====|====|====|====|=== __________________| |J | |J | April 17, 1987 v 1.01 |J |__________________________________________________ | instructions which are contained |J | in file 'ea.DOCMNTATION' |J | |J | |J | You will have much better luck |J | using the Easy Accountant system |J | if you will first look over the |J |J | |J | |J | ___________________________I | easy accountant |________________________________________J | |J | all of the product lines and pages 5 and 6 break down ><"What if?" scenarios. You can change any of the information >Journal and begin recording your transactions for the month. " A little housekeeping first..... : 8 Step 1 - Bring a copy of 'ea.WORKSHEET', with your * modified account titles, to the desktop. = ; Step 2 - Change the na; 9the worksheet. Please read the section titled 'Create a 9 Detailed Listing Journal Report' before using macro D:.  OPENING THE BOOKS ? =Once you have set your account titles you are ready to enter 9 7your opening cash (Checkbook) balance in individual account activity |E | Accesses compiler instructions |E |______________________________________________________________| > The structure of tu have a bad debt! Enter the ? =amount in the Checkbook Journal, code the appropriate Income 9 7account and record the amount as a negative value in column G. 9 7Some transactions are automatic and do not involve the < :issuance of a check. Ba with a negative amount in column F. < :You sold some merchandise and your customer paid you by a : 8check which was deposited and recorded in the Checkbook : 8Journal. You later find the check is worthless and the = ;customer cannot be found. YoMENTS > accounts. In general, the '300' accounts arn. 4 2 RECON - This column is explained in the Bank / Reconciliation section of these instructions. 9 7When you have entered a number of transactions you can : 8obtain your new account balance in column I by pressing  OA-K.  USING '300' 5numbers. A check is entered as a positive amount in < :column F and a receipt is entered as a positive number in ? =column G. There are a couple of exceptions to this rule and ? =they are noted in the 'Special Transactions and Adjustments' sectiohe worksheet will be changed if you use the 0 Apple-I, Apple-D, Apple-A commands or macro D:O_____________________________________________________________________________ : 8 AMOUNTS - You do not need to use minus or negative 7 nk charges, fees, and interest on >