ACCOUNTING REPORTS AND JOURNALS

ACCOUNTING REPORTS AND JOURNALS LEDGER PAYABLES RECEIVABLES

The documentation in this publication is provided pursuant to a Sales and Licensing Contract for the Prophet 21 System entered into by and between Prophet 21 and the Purchaser to whom this documentation is provided ( License Agreement ). In addition, the licensed software to which this documentation refers may be supported in accordance with a customer support agreement by and between the same parties ( Support Agreement ). All warranties, conditions of use, transfer restrictions, and other provisions in the License Agreement or Support Agreement which are applicable to Licensed Software, are applicable to this publication. In addition, this publication may include inadvertent technical inaccuracies or typographical errors for which Prophet 21 is not responsible. Changes may be periodically made to this publication; these changes will be incorporated in new editions of the publication. Any questions about the material contained in the publication should be addressed to the Prophet 21 Customer Support Department at 1-800-ITS-PR21. Nothing in this statement amends or extends the terms of your agreement with Prophet 21 including any warranties that may be included in our products. Warranties for such agreements are set forth in your agreement with Prophet 21. Improvements and/or changes to the Licensed Software described in this publication may be made by Prophet 21 at any time without notice. DOCUMENTATION CONVENTIONS The eyeglass symbol ( ) indicates a field on which you can browse. The star ( ) indicates the default for a field. To allow for the widest possible parameters when printing a report or performing a function, accept the defaults for all of the parameter fields. To accept the defaults, either escape through all the fields, or press [Enter] without specifying any values. Generally, samples in the documentation are shown using the default values. Start and End parameters define the limits to a range of information you will print on a report. If information does not appear on a report, it may be because the information was excluded from the Start, End range. For a detailed explanation on how maintenance screens function, refer to the Tour Guide manual. Use the search tool in Adobe Acrobat Reader 4.05c to find which manual describes a specific module, job, or function. 5/28/04 Prophet 21 Acclaim Version 15 The Prophet 21system and Prophet 21 Acclaim are registered trademarks, and Prophet 21 and ScratchPad are trademarks of Prophet 21. All other trademarks and registered trademarks are the property of their respective companies. ii

Table of Contents 1 INTRODUCTION 6 A Note About Page Formats 6 2 LEDGER 7 Proposed Account Deletions List 8 Proposed Account Number Changes List 9 Account Entry Register 10 Account Edit Register 12 Account Deletion Register 14 Changed Account Number Register 16 Budget Category List 17 Batch Report 19 Error Messages 20 Posting Report 21 Chart of Accounts List 22 Trial Balance Report 24 Trial Balance Worksheet 25 Transaction History Report 26 Raw Balance Sheet 27 Raw Income Statement 29 Section Definition List 31 Format Definition List 33 iii

Report Definition List 35 Sub-Account Distribution List 37 Posting Journal 39 Autobatch Defaults Report 41 Account Reference List 43 Control Log 44 Generating a User-Defined Financial Report 46 Report Sections 47 Report Formats 49 Report Definitions 50 Sample Financial Reports 50 Balance Sheet: Sample 51 Income Statement: Sample 53 3 PAYABLES 54 Payables Checks 55 Payables Check Register 57 Voided Check Register 59 Check Reconciliation List 61 Expense Journal 63 Anticipated Cash Disbursement Report 65 Discrepancy Journal 67 Due Report 69 Future Due Report 71 Balance Report 72 Aged Report 74 iv

Open Detail Report 76 Receivings List - Unreconciled 78 1099 Forms 80 DS (Direct Ship) Confirmation Register 81 4 RECEIVABLES 83 Cash Collection Call Report 84 Aged Receivables Report 85 Credit Balance Report 88 Cash Forecast Report 90 Unallocated Payments Report 92 Unearned Discounts Report 94 Payment Plan Register 96 Cash Receipts Journal 98 Deposit Journal 101 Manual Receivables Journal 104 Sales Commission Journal 107 Service Charge Journal 109 Receivables Open Detail Report 112 Delinquency Notices 114 Service Charge Invoice 116 Statements 117 Balance Forward 117 Open Item 118 Open Item with Futures 119 v

1 INTRODUCTION The Accounting Reports & Journals manual provides you with reference information about all of the forms and reports that can be printed within the LEDGER, PAYABLES, and RECEIVABLES modules. A sample is shown for each form or report. A description of each column is provided (including what kind of information can be shown within it), and each report title and column name is included in the Index at the back of the manual for easy reference. A NOTE ABOUT PAGE FORMATS When you print certain reports in General Ledger, you have the option to specify a Page Format for that report. If you choose a BRIEF format, summary information prints on the report. If you choose a FULL format, details print with a new page for each entry. If you choose a MULTIPLE format, details print with multiple entries per page. The sample reports in this manual are shown in the Page Format type MULTIPLE. Experiment with the Page Formats and see which ones best suit your needs. 6

2 LEDGER The Ledger reports are described on the following pages. 7

2 LEDGER PROPOSED ACCOUNT DELETIONS LIST Prophet 21 GENERAL LEDGER 1/01/97 9:00 PAGE 1 PROPOSED ACCOUNT DELETIONS ACCOUNT NUMBER ACCOUNT NAME 00-00-110-001 CASH - PETTY 00-00-110-002 CASH - PAYROLL 00-00-110-003 CASH - INVESTMENTS 00-00-110-004 CASH - PAYABLES 00-00-120-001 ACCOUNTS RECEIVABLE 00-00-120-002 MISC. ACCOUNTS RECEIVABLE 00-00-120-003 ALLOWANCE FOR BAD DEBT 00-00-130-001 NOTES RECEIVABLE 00-00-140-001 INVENTORY - RAW MATERIAL 00-00-140-002 INVENTORY - WORK IN PROGRESS 00-00-140-003 INVENTORY - FINISHED GOODS 00-00-140-004 INVENTORY - CONSIGNED STOCK 00-00-150-001 PREPAID INSURANCE 00-00-150-002 PREPAID EMPLOYEE BENEFITS 00-00-150-003 PREPAID CORP. TAX - FEDERAL 00-00-150-004 PREPAID CORP. TAX - STATE 00-00-150-005 PREPAID LOCAL TAX 00-00-150-006 PREPAID EXPENSE - OTHER The General Ledger Proposed Account Deletions List is printed from the Account Deletion Options menu in Account Maintenance. Printing the Proposed Account Deletions List is the optional 2nd step in the 4-step process of deleting accounts. Step 1 involves marking accounts for deletion. Step 2, the Proposed Account Deletions List, should be printed to determine whether the accounts that have been marked are really ones that you want to delete. For each account, the list shows the Account Number and Name. Step 3, also an optional step, involves cancelling deletion markings for those accounts that should not be deleted. Step 4 involves deleting the marked accounts. Keep in mind that you do not have to delete all of the marked accounts at the same time; you have the option to delete a portion of them. 8

2 LEDGER PROPOSED ACCOUNT NUMBER CHANGES LIST Prophet 21 GENERAL LEDGER 1/01/97 9:00 PAGE 1 PROPOSED ACCOUNT NUMBER CHANGES CURRENT ACCOUNT NUMBER ACCOUNT NAME PROPOSED ACCOUNT NUMBER 00-00-110-001 CASH - PETTY 00-00-710-002 00-00-110-002 CASH - PAYROLL 00-00-710-003 00-00-110-003 CASH - INVESTMENTS 00-00-710-004 00-00-110-004 CASH - PAYABLES 00-00-710-005 00-00-120-001 ACCOUNTS RECEIVABLE 00-00-720-001 00-00-120-002 MISC. ACCOUNTS RECEIVABLE 00-00-720-002 00-00-120-003 ALLOWANCE FOR BAD DEBT 00-00-720-003 00-00-130-001 NOTES RECEIVABLE 00-00-720-004 00-00-140-001 INVENTORY - RAW MATERIAL 00-00-730-001 00-00-140-002 INVENTORY - WORK IN PROGRESS 00-00-730-002 00-00-140-003 INVENTORY - FINISHED GOODS 00-00-730-003 00-00-140-004 INVENTORY - CONSIGNED STOCK 00-00-730-004 00-00-150-001 PREPAID INSURANCE 00-00-740-001 00-00-150-002 PREPAID EMPLOYEE BENEFITS 00-00-740-002 00-00-150-003 PREPAID CORP. TAX - FEDERAL 00-00-740-003 00-00-150-004 PREPAID CORP. TAX - STATE 00-00-740-004 00-00-150-005 PREPAID LOCAL TAX 00-00-740-005 00-00-150-006 PREPAID EXPENSE - OTHER 00-00-740-006 The General Ledger Proposed Account Number Changes List is printed from the Account Number Change menu in Account Maintenance. Printing the Proposed Account Number Changes List is the optional 2nd step in the 4-step process of changing account numbers. Step 1 involves marking accounts for change. Step 2, the Proposed Account Number Changes List, should be printed to determine whether the account numbers that have been marked are really ones that you want to change. For each account, the list shows the Current Account Number, Name, and Proposed Account Number. Step 3, also an optional step, involves cancelling changes for those account numbers that should not be changed. Step 4 involves changing marked account numbers. Keep in mind that you do not have to change all of the marked accounts at the same time; you have the option to change a portion of them. 9

2 LEDGER ACCOUNT ENTRY REGISTER Prophet 21 GENERAL LEDGER 1/01/97 9:00 PAGE 1 ACCOUNT ENTRY REGISTER CONF? YES ACCOUNT NUMBER DATE TIME USER ID ACCOUNT NAME REFERENCE MASTER SRC SUM? TYPE SUBTYPE ACTIVE? POST 00-00-110-001 12/17/93 10:37 TJH CASH - PETTY NO NO ASSET CURRENT YES DEBIT NO 00-00-110-002 12/17/93 10:39 DLS CASH - PAYROLL NO NO ASSET FIXED YES DEBIT NO 00-00-110-003 12/17/93 10:45 SJG CASH - INVESTMENTS YES NO ASSET CURRENT YES DEBIT NO 00-00-110-004 12/17/93 10:50 ESK CASH - PAYABLES NO NO ASSET CURRENT YES DEBIT 00-00-120-001 12/17/93 10:55 ADS ACCOUNTS RECEIVABLE YES NO ASSET FIXED YES DEBIT NO 00-00-120-002 12/17/93 11:12 DAG MISC. ACCOUNTS RECEIVABLE NO NO ASSET FIXED YES DEBIT NO 00-00-130-001 12/17/93 11:35 BA NOTES RECEIVABLE YES NO ASSET FIXED YES DEBIT NO 00-00-140-001 12/17/93 11:12 DJK INVENTORY - RAW MATERIAL NO NO ASSET FIXED YES DEBIT NO The General Ledger Account Entry Register is printed from the Print Register Options menu in Account Maintenance. The register can be printed at any time to provide you with a hard copy of information for selected accounts. For each account, the register shows the Account Number, its Date and Time of creation, and the creator's User ID. In addition, the following information is shown for each account: The Account Name, generally used to further identify an account. The account Reference, used to classify accounts by usage. A YES or NO in the Master column. A master account does not have its own period net and budget amounts, and is instead comprised of a number of regular accounts, known as sub-accounts. On reports, master accounts show sub-account totals. A YES or NO in the SRC Sum column. This determines whether posting entries are summarized by the posting source and period, or are reported individually on the Transaction History Report. 10

2 LEDGER The account Type: ASSET, LIABILITY, INCOME, or EXPENSE. The report also shows the Account Subtype for asset and liability accounts. The Subtype can be CURRENT or FIXED for asset accounts, and CURRENT, OTHER, or EQUITY for liability accounts. The sample on the previous page shows all asset accounts with both subtypes. A YES or NO in the Active column. This determines the status of the account. Posting to inactive accounts is prohibited, but inactive account information is retained for historical reasons. A CREDIT or DEBIT in the Post column. This determines the default column to be used during batch entry. A YES or NO in the Conf column. This determines whether the account name is displayed or substituted by a field of asterisks while browsing and in other areas outside of General Ledger. 11

2 LEDGER ACCOUNT EDIT REGISTER Prophet 21 GENERAL LEDGER 1/01/97 9:00 PAGE 1 ACCOUNT EDIT REGISTER CONF? CONF? ACCOUNT NUMBER DATE TIME USER ID OLD: ACCOUNT NAME REFERENCE MASTER SRC SUM? TYPE SUBTYPE ACTIVE? POST NEW: ACCOUNT NAME REFERENCE MASTER SRC SUM? TYPE SUBTYPE ACTIVE? POST 01-00-401-000 06/26/95 12:42 P21 PRODUCT GROUP #60-NS NO NO EXPENSE CURRENT YES DEBIT NO PRODUCT GROUP #10-NS NO NO EXPENSE CURRENT YES DEBIT NO 01-00-402-000 06/26/95 12:43 P21 PRODUCT GROUP #70- NS NO NO EXPENSE FIXED YES DEBIT NO PRODUCT GROUP #20- NS NO NO EXPENSE FIXED YES DEBIT NO 01-00-402-100 06/26/95 12:43 P21 PRODUCT GROUP #70-NS NO NO EXPENSE FIXED YES DEBIT NO PRODUCT GROUP #20-NS NO NO EXPENSE FIXED YES DEBIT NO 01-00-401-100 06/26/95 12:42 P21 PRODUCT GROUP #60-NS NO NO EXPENSE FIXED YES DEBIT NO PRODUCT GROUP #10-NS NO NO EXPENSE FIXED YES DEBIT NO The General Ledger Account Edit Register is printed from the Print Register Options menu in Account Maintenance. 12

2 LEDGER The register can be printed at any time to provide you with a hard copy of information for those accounts that have been edited. For each account, the register shows the Account Number, the Date and Time the account was edited, and the editor's User ID. In addition, the following OLD and NEW information is shown for each edited account: The Account Name, generally used to further identify an account. The account Reference, used to classify accounts by usage. A YES or NO in the Master column. A master account does not have its own period net and budget amounts, and is instead comprised of a number of regular accounts, known as sub-accounts. On reports, master accounts show sub-account totals. A YES or NO in the SRC Sum column. This determines whether posting entries are summarized by the posting source and period, or are reported individually on the Transaction History Report. The account Type: ASSET, LIABILITY, INCOME, or EXPENSE. The report also shows the Account Subtype for asset and liability accounts. The Subtype can be CURRENT or FIXED for asset accounts, and CURRENT, OTHER, or EQUITY for liability accounts. A YES or NO in the Active column. This determines the status of the account. Posting to inactive accounts is prohibited, but inactive account information is retained for historical reasons. A CREDIT or DEBIT in the Post column. This determines the default column to be used during batch entry. A YES or NO in the Conf column. This determines whether the account name is displayed or substituted by a field of asterisks while browsing and in other areas outside of General Ledger. 13

2 LEDGER ACCOUNT DELETION REGISTER Prophet 21 GENERAL LEDGER 1/01/97 9:00 PAGE 1 ACCOUNT DELETION REGISTER CONF? ACCOUNT NUMBER DATE TIME USER ID ACCOUNT NAME REFERENCE MASTER SRC SUM? TYPE SUBTYPE ACTIVE? POST 00-00-110-001 12/17/93 11:26 ACG CASH - PETTY NO NO ASSET CURRENT NO DEBIT NO 00-00-110-002 12/17/93 11:27 RTE CASH - PAYROLL NO NO ASSET FIXED NO DEBIT NO 00-00-110-003 12/17/93 11:28 JNH CASH - INVESTMENTS NO NO ASSET CURRENT NO DEBIT NO 00-00-110-004 12/17/93 11:29 NTF CASH - PAYABLES NO NO ASSET FIXED NO DEBIT NO 00-00-120-001 12/17/93 11:30 DFE ACCOUNTS RECEIVABLE NO NO ASSET FIXED NO DEBIT NO 00-00-120-002 12/17/93 11:31 GBH MISC. ACCOUNTS RECEIVABLE NO NO ASSET CURRENT NO DEBIT NO 00-00-130-001 12/17/93 11:28 JKI ALLOWANCE FOR BAD DEBT NO NO ASSET CURRENT NO DEBIT NO 00-00-140-001 12/17/93 11:29 LOP INVENTORY - RAW MATERIAL NO NO ASSET CURRENT NO DEBIT NO 00-00-140-002 12/17/93 11:30 RAV INVENTORY - WORK IN PROGRESS NO NO ASSET CURRENT NO DEBIT NO 00-00-140-003 12/17/93 11:31 ODR INVENTORY - FINISHED GOODS NO NO ASSET FIXED NO DEBIT NO The General Ledger Account Deletion Register is printed from the Print Register Options menu in Account Maintenance. The register can be printed at any time to provide you with a hard copy of information for those accounts that have been deleted. For each account, the register shows the Account Number, the Date and Time it was deleted, and the User ID of the person who deleted it. In addition, the following information is shown for each account: The Account Name, generally used to further identify an account. The account Reference, used to classify accounts by usage. A YES or NO in the Master column. A master account does not have its own period net and budget amounts, and is instead comprised of a number of regular accounts, known as sub-accounts. On reports, master accounts show sub-account totals. 14

2 LEDGER A YES or NO in the SRC Sum column. This determines whether posting entries are summarized by the posting source and period, or are reported individually on the Transaction History Report. The account Type: ASSET, LIABILITY, INCOME, or EXPENSE. The report also shows the Account Subtype for asset and liability accounts. The Subtype can be CURRENT or FIXED for asset accounts, and CURRENT, OTHER, or EQUITY for liability accounts. A YES or NO in the Active column. This determines the status of the account. Posting to inactive accounts is prohibited, but inactive account information is retained for historical reasons. A CREDIT or DEBIT in the Post column. This determines the default column to be used during batch entry. A YES or NO in the Conf column. This determines whether the account name is displayed or substituted by a field of asterisks while browsing and in other areas outside of General Ledger. 15

2 LEDGER CHANGED ACCOUNT NUMBER REGISTER Prophet 21 GENERAL LEDGER 1/01/97 9:00 PAGE 1 ACCOUNT NUMBER CHANGE REGISTER OLD ACCOUNT NUMBER DATE TIME USER ID NEW ACCOUNT NUMBER ACCOUNT NAME 00-00-110-001 12/17/93 11:52 JHD 00-00-710-001 CASH - PETTY 00-00-110-002 12/17/93 11:52 OOT 00-00-710-002 CASH - PAYROLL 00-00-110-003 12/17/93 11:52 BAS 00-00-710-003 CASH - INVESTMENTS 00-00-110-004 12/17/93 11:52 FRG 00-00-710-004 CASH - PAYABLES 00-00-120-001 12/17/93 11:52 FNU 00-00-720-001 ACCOUNTS RECEIVABLE 00-00-120-002 12/17/93 11:52 ACR 00-00-720-002 MISC. ACCOUNTS RECEIV 00-00-120-003 12/17/93 11:52 BNU 00-00-720-003 ALLOWANCE FOR BAD DEBT 00-00-130-001 12/17/93 11:52 GRW 00-00-730-001 NOTES RECEIVABLE The General Ledger Changed Account Number Register is printed from the Account Register Options menu in Account Maintenance. The list can be printed at any time to provide you with a hard copy of those account numbers that have been changed. For each account, the list shows the Old and New Account Numbers, the Name, the Date and Time the account number was changed, and the User ID of the person who made the change. 16

2 LEDGER BUDGET CATEGORY LIST Prophet 21 GENERAL LEDGER 1/01/97 9:00 PAGE 1 BUDGET CATEGORIES BUDGET ID BUDGET DESCRIPTION BUDGET ACCOUNT NUMBER ACCOUNT NAME BASIS ACCOUNT NUMBER ACCOUNT NAME TYPE YEAR/ID AVG? BASE% ADDED AMOUNT DIST? PRIOR% AUTO? CLOSE? Current Current Fiscal Year Budget Budget Current No 100.00 1.00 Yes 0.00 No Yes 00-11-111-101 CASH-COMMONWEALTH MONEY MARKET 00-11-111-201 COMMONWEALTH INVESTMENT Budget Current Yes 100.00 0.00 No 0.00 No No 1995 Fiscal Year Budget for 1995 Budget 1994 No 105.00 0.00 No 0.00 Yes Yes 00-12-100-101 HEALTH INSURANCE CLAIMS 00-12-100-101 HEALTH INSURANCE CLAIMS Fiscal 1994 No 100.00 0.00 No 0.00 No No 1996 Fiscal Year Budget for 1996 Budget 1995 No 100.00 3.00 Yes 0.00 No No 00-13-111-101 INVESTMENTS 00-13-111-201 CASH INVESTMENTS Budget 1995 No 100.00 0.00 No 0.00 No No 1997 Fiscal Year Budget for 1997 Fiscal 1996 No 100.00 4.00 No 0.00 No Yes 00-14-111-101 COMMISSIONS 00-14-111-201 SALES Fiscal 1996 Yes 100.00 0.00 No 0.00 Yes No The General Ledger Budget Category List is printed from the Budget Options menu. The list can be printed at any time to provide you with a hard copy of information regarding selected budget categories and accountspecific calculations. Budget categories display as the first line of each entry. For each budget category, the list shows the Budget ID and Description. In addition, the following default information is shown for each budget category: The base Type: FISCAL or BUDGET. 17

2 LEDGER The budget ID, an actual, explicit fiscal year label ("1993"), or an implicit fiscal year offset ("Current") in the Year/ID column. This specifies either the budget from which base amounts are obtained, or a fiscal year, depending on the value in the base Type column. A YES or NO in the Avg? column. This determines whether the net period amounts from the basis budget/fiscal year are averaged and this average is assigned to each period in the new budget or used as-is. A Base % from -9999.99 to 9999.99. This percentage is applied to the base amount of each period when new budget amounts are calculated. A specified amount that is added to/subtracted from the base amount of each period in the new budget after the base percentage has been applied in the Added Amount column. A YES or NO in the Dist? column. A NO indicates that the added amount is added to each period in the new budget. A YES indicates that the added amount is divided among the periods. A value in the Prior % column. Budget amounts for the remaining periods are calculated as a percentage of the previous period. A zero in this column indicates that each period is calculated individually. A YES or NO in the Auto? column. This determines whether the period amounts for the new budget are automatically recalculated if the basis period amounts change due to posting (if the base Type is FISCAL) or direct editing and budget calculation (if the base Type is BUDGET). A YES or NO in the Close? column. This determines whether the budget amounts for all accounts in the budget category are automatically recalculated whenever a fiscal year closes. Account-specific calculations print after the actual budget category information. Each account-specific calculation prints on two lines of the list; the following information is shown: The Budget Account Number and Name. The Basis Account Number and Name, from which the base amounts were obtained. The Type, Year/ID, AVG?, Base%, Added Amount Dist?, Prior%, Auto?, and Close? columns also contain information for each account-specific calculation. 18

2 LEDGER BATCH REPORT Prophet 21 GENERAL LEDGER 02/01/97 09:00 PAGE 1 BATCH REPORT BATCH DESCRIPTION SOURCE READY TO POST? ACCOUNT NUMBER ACCOUNT NAME DEBITS CREDITS YES 1997-02-0000400-000 MONTHLY INVOICE REGISTER AUTOBATCH MADE 9/01/93 INV -900.00 ------------- -900.00 00-00-000-003 NS DEBIT 00-00-000-004 NS CREDIT 900.00 ---------------- TOTAL: 900.00 YES 1997-02-0000500-000 AUTO REVERSAL BATCH FOR POST 00-00-110-01 MADE 9/01/93 AJE -56.00 ------------ -56.00 00-00-000-003 NS DEBIT 00-00-000-004 NS CREDIT 56.00 ---------------- TOTAL: 56.00 NO 1997-01-0004000-000 STOCK AND NS INVENTORY COST AUTOBATCH MADE 09/29/93 CONV ---------------- 0.00 00-00-110-001 3,027.81 ---------------- NOT READY TO POST - BATCH IS OUT OF BALANCE. MISSING ACCOUNT. TOTAL: 3,027.81 19

2 LEDGER The General Ledger Batch Report is printed from the Posting Batch Options menu. Printing the Batch Report is the 2nd step in the 4-step process of posting a journal entry to the General Ledger. Step 1 is to create batches. The Batch Report, Step 2, should be printed to determine whether the batches that have been created are ready to post. For each batch, the list shows the Batch number and Description. In addition, the following information is shown: The Source (point of origin) of each batch. A YES or NO in the Ready to Post? column. If a batch is not ready to post, an error message (see below) is printed in the Description column of the report. The Account Number and Name for each account where activity has taken place. The Debits and Credits (and the totals for the batch) are shown in separate columns for each account. Use the Batch Report to determine what changes need to be made before posting. Step 3, an optional step, is to edit or delete those batches that are not correct. Step 4 is to actually post batches. ERROR MESSAGES There are seven different error messages that may show up in the Description column of the Batch Report. These messages are intended to explain why batches are NOT READY TO POST: BATCH IS OUT OF BALANCE BATCH IS EXCLUDED FROM POSTING BATCH HAS ALL 0.00 AMOUNTS MISSING ACCOUNT REVERSAL BATCH ALREADY EXISTS RECURRING BATCH ALREADY EXISTS BATCH HAS NO DISTRIBUTION ACCOUNTS 20

2 LEDGER POSTING REPORT Prophet 21 GENERAL LEDGER 2/28/97 9:00 PAGE 1 POSTING REPORT POSTED BATCH 1997-02-0000011-000 : CREATED POSTING ENTRY 1994-02-0000011-001 DELETED BATCH 1994-02-0000011-000 POSTED BATCH 1997-02-0000012-000 : CREATED POSTING ENTRY 1994-02-0000012-001 DELETED BATCH 1994-02-0000012-000 POSTED BATCH 1997-02-0000013-000 : CREATED REVERSAL BATCH 1994-03-0000013-001 DELETED BATCH 1994-02-0000013-000 POSTED BATCH 1997-02-0000014-000 : CREATED POSTING ENTRY 1994-02-0000014-001 DELETED BATCH 1994-02-0000014-000 POSTED BATCH 1997-02-0000015-000 : CREATED POSTING ENTRY 1994-02-0000015-001 DELETED BATCH 1994-02-0000015-000 POSTED BATCH 1997-02-0000016-000 : RECREATED RECURRING ENTRY 1994-02-0000016-001 DELETED BATCH 1994-02-0000016-000 POSTED BATCH 1997-02-0000017-000 : CREATED POSTING ENTRY 1994-02-0000017-001 DELETED BATCH 1994-02-0000017-000 POSTED BATCH 1997-02-0000018-000 : CREATED POSTING ENTRY 1994-02-0000018-001 DELETED BATCH 1994-02-0000018-000 The General Ledger Posting Report is printed whenever batches are posted. For each posted batch, the report shows the Posted Batch number, Created Posting Entry number, and Deleted Batch number. 21

2 LEDGER CHART OF ACCOUNTS LIST Prophet 21 GENERAL LEDGER 3/01/97 9:00 PAGE 1 CHART OF ACCOUNTS LIST ACCOUNT NUMBER ACCOUNT NAME REFERENCE TYPE ACTIVE? POST CONF? MAST? SRC? 00-00-110-001 CASH - PETTY CASH ASSET YES DEBIT YES NO NO 00-00-110-002 CASH - PAYROLL CASH ASSET YES DEBIT YES NO NO 00-00-110-003 CASH - INVESTMENTS CASH ASSET YES DEBIT YES NO NO 00-00-110-004 CASH - PAYABLES CASH ASSET YES DEBIT YES NO NO 00-00-120-001 ACCOUNTS RECEIVABLE A/R ASSET YES DEBIT YES NO NO 00-00-120-002 MISC. ACCOUNTS RECEIVABLE A/R ASSET YES DEBIT YES NO NO 00-00-120-003 ALLOWANCE FOR BAD DEBT A/R ASSET YES DEBIT YES NO NO 00-00-130-001 NOTES RECEIVABLE NOTE ASSET YES DEBIT YES NO NO 00-00-140-001 INVENTORY - RAW MATERIAL INV ASSET YES DEBIT YES NO NO 00-00-140-002 INVENTORY - WORK IN PROGRESS INV ASSET YES DEBIT YES NO NO 00-00-140-003 INVENTORY - FINISHED GOODS INV ASSET YES DEBIT YES NO NO 00-00-140-004 INVENTORY - CONSIGNED STOCK INV ASSET YES DEBIT YES NO NO 00-00-150-001 PREPAID INSURANCE PRE ASSET YES DEBIT NO YES NO 00-00-150-002 PREPAID EMPLOYEE BENEFITS PRE ASSET YES DEBIT NO NO NO 00-00-150-003 PREPAID CORP. TAX - FEDERAL PRE ASSET YES DEBIT NO NO NO 00-00-150-004 PREPAID CORP. TAX PRE ASSET YES DEBIT NO NO NO 00-00-150-005 PREPAID LOCAL TAX PRE ASSET YES DEBIT NO NO NO 00-00-150-006 PREPAID EXPENSE - OTHER PRE ASSET YES DEBIT NO NO NO 00-00-160-001 LAND LAND ASSET YES DEBIT YES NO NO 00-00-160-002 LAND IMPROVEMENTS LAND ASSET YES DEBIT YES NO NO 00-00-160-005 PAYROLL TAXES - OUTSIDE SALES EXP EXPENSE YES DEBIT NO The General Ledger Chart of Accounts List is printed from the Reporting menu. The Chart of Accounts List can be printed at any time to provide you with an up-to-date list of all accounts. For each account, the list shows the Account Number and Name. In addition, the following information is shown for each account: The account Reference, used to classify accounts by usage. The account Type: ASSET, LIABILITY, INCOME, or EXPENSE. A YES or NO in the Active column. This determines the status of the account. Posting to inactive accounts is prohibited, but inactive account information is retained for historical reasons. A CREDIT or DEBIT in the Post column. This determines the default column used during batch entry. A YES or NO in the Conf? column. This determines whether the account name is substituted by a field of asterisks while browsing and in various other display areas (outside of General Ledger) throughout the system. 22

2 LEDGER A YES or NO in the Mast? column. A master account does not have its own period net and budget amounts, and is instead comprised of a number of regular accounts, known as sub-accounts. On reports, master accounts show sub-account totals. A YES or NO in the SRC? column. This determines whether posting entries are summarized by the posting source and period, or are reported individually on the Transaction History Report. 23

2 LEDGER TRIAL BALANCE REPORT Prophet 21 GENERAL LEDGER 03/31/97 09:00 PAGE 1 TRIAL BALANCE REPORT MAR 1997 ACCOUNT NUMBER ACCOUNT NAME BEGINNING BALANCE TOTAL DEBITS TOTAL CREDITS ENDING BALANCE 00-00-000-001 STOCK BASE CREDIT -13,124,555.37 30.00 0.00-13,124,525.37 00-00-000-002 STOCK CREDIT 103,659,161.89 0.00-30.00 103,659,131.89 00-00-000-003 NS DEBIT -400.00 0.00-333.00-733.00 00-00-000-004 NS CREDIT 333.00 333.00 0.00 666.00 ------------------ ------------------ ------------------ ------------------ TOTALS FOR ACCOUNT 000: 90,534,539.52 363.00-363.00 90,534,539.52 ------------------ ------------------ ------------------ ------------------ TOTALS FOR DIVISION 00: 90,534,539.52 363.00-363.00 90,534,539.52 ================== ================== ================== ================== GRAND TOTALS: 90,534,539.52 363.00-363.00 90,534,539.52 The General Ledger Trial Balance Report is printed from the Reporting menu. For each account, the report shows the Account Number, Name, Beginning Balance, Total Debits and Total Credits, and Ending Balance. 24

2 LEDGER TRIAL BALANCE WORKSHEET Prophet 21 GENERAL LEDGER TRIAL BALANCE WORKSHEET MAR 1997 BALANCE ACCOUNT NUMBER ACCOUNT NAME TOTAL DEBITS TOTAL CREDITS ENDING ADJUSTMENT 00-00-000-001 STOCK BASE CREDIT 30.00 0.00-13,124,525.37 00-00-000-002 STOCK CREDIT 0.00-30.00 103,659,131.89 00-00-000-003 NS DEBIT 0.00-333.00-733.00 00-00-000-004 NS CREDIT 333.00 0.00 666.00 ------------------ ------------------ ------------------ 90,534,539.52 ----- 90,534,539.52 ================== 90,534,539.52 TOTALS FOR ACCOUNT 000: 363.00-363.00 ------------------ ------------------ ------------- TOTALS FOR DIVISION 00: 363.00-363.00 ================== ================== GRAND TOTALS: 363.00-363.00 The General Ledger Trial Balance Worksheet is printed from the Reporting menu. The worksheet is similar to the Trial Balance Report, except that the worksheet does not show the beginning balance for each account, and does provide space for calculations. For each account, the worksheet shows the Account Number, Name, Total Debits and Total Credits, and Ending Balance. The Adjustment column is column of blank lines, provided as workspace for your calculations and adjustments. 25

2 LEDGER TRANSACTION HISTORY REPORT Prophet 21 GENERAL LEDGER 1/01/97 9:00 PAGE 1 TRANSACTION HISTORY DEC 1996 ACCOUNT NUMBER ACCOUNT NAME POSTING ENTRY DESCRIPTION SOURCE DEBITS CREDITS BALANCE 00-00-000-001 STOCK BASE CREDIT 123456789012 STARTING BALANCE DEC 1994: 1,000.00 1994-01-0001000-001 MONTHLY EXPENSE JOURNAL AUTOBATCH MADE 09/07/ CONV 16,010,445.98 16,011,445.98 1994-01-0002000-001 MONTHLY EXPENSE JOURNAL AUTOBATCH MADE 09/07/ AJE 100.00 16,011,545.98 1994-01-0003000-001 MONTHLY EXPENSE JOURNAL AUTOBATCH MADE 09/07/ AJE 100.00 16,011,645.98 1994-01-1001001-001 INVOICE REGISTER AND SALES TAX AUTOBATCH MADE CONV 1.00 16,011,646.98 1994-01-1234000-001 MONTHLY CASH RECEIPTS JOURNAL AUTOBATCH MADE SRE -645.10 16,011,001.88 1994-01-1235000-001 MONTHLY CASH RECEIPTS JOURNAL AUTOBATCH MADE CONV -10.00 16,010,991.88 1994-01-5423000-001 PAYROLL PAY REGISTER AUTOBATCH MADE 09/20/93 SRE -29,136,070.25-13,125,078.37 TOTAL FOR PERIOD DEC 1996: 16,010,646.98-29,136,725.35-13,125,078.37 TOTAL ACTIVITY THROUGH DEC 1996: 0.00 The General Ledger Transaction History Report is printed from the Reporting menu. This report provides you with a history of all posting transactions for the specified fiscal year and period. Posting entries are classified by account number. For each account, the report shows the Account Number, Name, and each Posting Entry and Description. The Starting Balance and the Total For the Period are shown. A cumulative total for all activity for this fiscal year (including this period) is shown in the Total Activity Through the Period column. In addition, the following information is shown for each posting entry: The Source (point of origin) of each posting entry. Debits and Credits are shown in separate columns. A running balance is shown in the Balance column. 26

2 LEDGER RAW BALANCE SHEET GENERAL LEDGER BALANCE SHEET AS OF SEPT 1996 ASSETS CURRENT ASSETS 01-00-110-002 CASH-PNB 25,000.00 01-00-120-001 ACCOUNTS RECEIVABLE 550,000.00 01-00-140-003 INVENTORY-FINISHED GOODS 50,000.00 ---------------- TOTAL CURRENT ASSETS 625,000.00 FIXED ASSETS 01-00-160-001 LAND 75,000.00 01-00-160-003 BUILDING 0.00 ---------------- TOTAL FIXED ASSETS 75,000.00 ---------------- TOTAL ASSETS 700,000.00 ================ LIABILITIES & SHAREHOLDERS' EQUITY LIABILITIES CURRENT LIABILITIES 01-00-210-001 ACCOUNTS PAYABLE 47,000.00 01-00-230-001 FEDERAL CORP. TAX PAYABLE 10,000.00 01-00-250-003 STATE SALES TAX PAYABLE 10,000.00 TOTAL CURRENT LIABILITIES 67,000.00 LONG TERM LIABILITIES 01-00-260-001 MORTGAGE PAYABLE 60,000.00 ---------------- TOTAL LONG TERM LIABILITIES 60,000.00 ---------------- TOTAL LIABILITIES 127,000.00 SHAREHOLDERS' EQUITY 01-00-270-001 CAPITAL STOCK 300,000.00 01-00-280-001 PAID IN CAPITAL 100,000.00 01-00-290-001 RETAINED EARNINGS 95,000.00 CURRENT YEAR NET INCOME/LOSS 78,000 TOTAL SHAREHOLDERS' EQUITY 573,000.00 ---------------- TOTAL LIABILITIES & SHAREHOLDERS' EQUITY 700,000.00 ================ 27

2 LEDGER The Raw Balance Sheet is printed from the Report and Journal Printing Options menu, after selecting the Reporting option from the G/L Main Menu. This report can be printed at any time to show current balances at a specific time for all asset and liability accounts. Current and fixed assets, current and long-term liabilities, and shareholders equity accounts can be displayed. The system scans all ledger accounts and displays only those matching the specified parameters. The Account Type (ASSET or LIABILITY) and the Account Subtype (for assets, CURRENT or FIXED; for liabilities, CURRENT, OTHER, or EQUITY) of the account identifies if and where it is to show on the Raw Balance Sheet. 28

2 LEDGER RAW INCOME STATEMENT GENERAL LEDGER INCOME STATEMENT AS OF SEPT 1996 YTD SALES ACCOUNTS MONTH 01-00-310-100 STOCK SALES 300,000.00 300,000.00 01-00-310-200 DIRECT SHIPMENT SALES 200,000.00 200,000.00 01-00-360-100 CASH DISCOUNT EARNED 0.00 0.00 ---------------- ------------- --- TOTAL INCOME 500,000.00 500,000.00 LESS OPERATING EXPENSES 01-00-420-100 COST OF STOCK SALES 150,000.00 150,000.00 01-00-420-300 COST OF DIRECT SHIPMENT SALES 100,000.00 100,000.00 01-00-440-001 BRANCH 1 COGS 0.00 0.00 01-00-440-110 COMPENSATION-OUTSIDE SALES 10,000.00 10,000.00 01-00-440-130 GR.INSURANCE-OUTSIDE SALES 5,000.00 5,000.00 01-00-440-280 ADVERTISING 3,000.00 3,000.00 01-00-440-591 HEAT,LIGHT,WATER,POWER 4,000.00 4,000.00 ---------------- ------------- --- TOTAL OPERATING EXPENSES 272,000.00 272,000.00 228,000.00 ================ OPERATING PROFIT/LOSS 228,000.00 ================ 29

2 LEDGER The Raw Income Statement is printed from the Report and Journal Printing Options menu, after selecting the Reporting option from the G/L Main Menu. This report can be printed at any time to show monthly and year-to-date balances at a specific time for all revenue and expense accounts. Sales accounts, operating expense accounts, and the total operating profit/loss amounts will be displayed. The system scans all ledger accounts and displays only those matching the specified parameters. The Account Type (INCOME or EXPENSE) of the account identifies if and where it is to show on the Raw Income Statement. 30

2 LEDGER SECTION DEFINITION LIST PAGE 1 GENERAL LEDGER 1/01/97 9:00 FINANCIAL REPORT SECTIONS ACC RAT? SECTION ID DESCRIPTION PRT FNC PARAMETERS NAME/DESCRIPTION TYPE ACCTS PRINT ACC? TOT? SIGN RAT? POS COMPARE1 TEST REPORT SR ACT 00-00-110-001 CASH - PETTY ALL BOTH NONE NO NO ALL YES NO A ACT 00-00-110-002 CASH - PAYROLL ALL BOTH NONE NO NO ALL YES NO A ACT 00-00-110-003 CASH - INVESTMENTS ALL BOTH NONE NO NO ALL YES NO A ACT 00-00-110-004 CASH - PAYABLES ALL BOTH NONE NO NO ALL YES NO A ULS YES A ULS YES A SUB (5) SUB TOTAL ER COMPARE2 TEST REPORT 2 SR ACT 00-00-120-001 ACCOUNTS RECEIVABLE ALL SUB NONE NO NO ALL NO NO A ACT 00-00-120-002 MISC.ACCOUNTS RECEIVABLE ALL BOTH NONE NO NO ALL YES NO A ACT 00-00-120-004 ALLOWANCE FOR BAD DEBT ALL BOTH NONE NO NO ALL YES NO A ULD YES B ULS YES A SUB (2) SUB TOTAL ER The General Ledger Section Definition List is printed from the Section Definition Options menu in Financial Report Maintenance. 31

2 LEDGER For each section, the list shows the Section ID and Description. In addition, for each function specified in a section, the following information is shown: The FNC, or function name. The function Parameters. The information shown here was entered with the section and is dependent upon the type of function. For example, if the specified function is an ACT or a RNG function, the parameters listed here show the account number(s). If the specified function is the TXT function, the parameters listed here show the specified text. If the specified function is a SUB function, the parameters listed here show the specified subtotal level. The Name and Description of each function. This information was entered with the section definition. The account Type: ASSET, LIABILITY, INCOME, EXPENSE, BAL SHEET, PROF/LOSS, or ALL. This column is only used for ACT and RNG functions. A MASTER, REGULAR, or BOTH in the Accts column. This indicates what types of accounts are included. This column is only used for ACT and RNG functions. The Print column, indicating how the account prints. If SINGLE, all selected accounts are accumulated into a single, summarized printed line. If MASTER, a separate line prints for each master account and each regular account. If DETAIL, a separate line prints for each account. If NONE, printing is suppressed for this account. A YES in this column indicates that a BL (Blank Line), a ULS (Single Underline), or a ULD (Double Underline) function has been specified and that a blank line, a single underline, or a double underline prints in this location. A YES or NO in the Acc? column. A YES indicates that this account's totals should be accumulated and printed as part of a total. This total is printed through the use of the PAT function. This column is only used for ACT and RNG functions. A YES or NO in the Tot? column. A YES indicates that this account is accumulated into a series of nine levels of subtotals, any or all of which can be printed later. This column is only used for ACT and RNG functions. An ALL, FIRST, or NONE in the Sign column. This indicates whether the sign prints on all lines, the first line only, or no lines, respectively. This column is only used for ACT and RNG functions. A YES or NO in the Acc Rat? column. A YES indicates that the account is part of a ratio total. This column is only used for ACT and RNG functions. A YES or NO in the Prt Rat? column. This indicates whether the ratio described above is printed. This column is only used for ACT and RNG functions. An A, B, or C in the Pos column. This indicates the print position, or the amount that each column is indented. 32

2 LEDGER FORMAT DEFINITION LIST Prophet 21 GENERAL LEDGER 01/01/97 9:00 PAGE 1 FINANCIAL REPORT FORMATS FORMAT ID DESCRIPTION NEGATIVE CREDITS COMMAS? POSITION A POSITION B POSITION C COL TYPE YEAR/ID/CALC PERIODS AMOUNT WIDTH ROUND SYMBOL TOTAL? LINE START TYPE LINE START TYPE LINE START TYPE TITLE TITLE TITLE ALT-BUD ALTERNATE BUDGET REPORT LEAD NEGATIVE YES 1 NUMBER 13 # YES 1 REL 1 BOTH 1 REL 1 DEBIT 1 REL 1 BOTH %EPER% %YEAR% %EPER% %YEAR% %EPER% %YEAR% 2 FISCAL CURRENT QS - CP NET 13 D # YES NO 1 REL 1 BOTH 1 REL 1 DEBIT 1 REL 1 CREDIT %EPER% %YEAR% %EPER% %YEAR% %EPER% %YEAR% 3 BUDGET CURRENT QS - CP NET 13 T # YES YES 1 REL 1 BOTH 1 REL 1 DEBIT 1 REL 1 BOTH %EPER% %YEAR% %EPER% %YEAR% %EPER% %YEAR% 4 FISCAL 1-AGO QS - CP NET 13 D # YES NO 1 REL 1 BOTH %EPER% %YEAR% 5 NAME 30 T $ NO NO 1 REL 1 BOTH %EPER% %YEAR% 6 FISCAL CURRENT 1 - CP NET 13 D # YES 1 REL 1 BOTH %EPER% %YEAR% 7 BUDGET CURRENT 1 - CP NET 13 D $ YES NO 1 REL 1 BOTH 1 REL 1 DEBIT 1 REL 1 BOTH %EPER% %YEAR% %EPER% %YEAR% %EPER% %YEAR% 8 FISCAL 1-AGO 1 - CP NET 13 M # YES 1 REL 1 BOTH %EPER% %YEAR% The General Ledger Format Definition List is printed from the Format Definition Options menu in Financial Report Maintenance. For each format, the list shows the Format ID and Description. In addition, the following information is shown for each format: The format for Negative numbers. Negative numbers can be shown with a LEADing TRAILing minus sign, surrounded by PARENTHESES or BRACKETS, or followed by the letters CR. A NEGATIVE or ABSOLUTE in the Credits column. Absolute values have no sign and are only identified as credits by virtue of their print position. A YES or NO in the Commas column. This indicates whether the amounts are printed with commas. The Column number. The column Type: NAME, NUMBER, FISCAL, BUDGET, CALC, or RATIO. The Year/ID/Calc. This column shows the Year for fiscal columns, the budget ID for budget columns, and a mathematical formula for calc and ratio columns. 33

2 LEDGER The starting and ending periods in the Periods column. This column is used only for fiscal/budget columns. Valid entries in this column are any period (1-14), and period label, or any literal: PP (Prior Period), CP (Current Period), QS (Quarter Start), or QE (Quarter End). An Amount type: BEGINNING, ENDING, or NET. A value in the Width column. This value determines the width of the printing for all columns, from 1 to 250. A Round factor. An N indicates that amounts in the column are not rounded. A D indicates that the amounts are rounded to the nearest dollar. A T indicates that the amounts are rounded to the nearest thousand. An M indicates that the amounts are rounded to the nearest million. The Symbol associated with the column. A symbol can be specified for fiscal, budget, calc, or ratio columns. A # indicates that the column is numeric and that no symbol should be displayed. A $ indicates that the column is a dollar column, and that the $ sign should display before the value. A % indicates that the column is a percent column, and that the % sign should display after the value. A YES or NO in the Total? column determines if the column is accumulated and totaled. For Position A, Position B, and Position C, the following information is shown: A 1 or a 2 in the Line column. This indicates the line on which printing begins. A value from 1 to 250 in the Start column. This is the starting print position for the column. A DEBIT, CREDIT, or BOTH in the Type column. This indicates the type of amounts that are shown in the column. 34

2 LEDGER REPORT DEFINITION LIST 1 Prophet 21 GENERAL LEDGER 01/06/97 11:11 PAGE FINANCIAL REPORTS 0.00 ACCOUNTS? REPORT ID DESCRIPTION FORMAT ID DESCRIPTION INIT PAGE FIRST FIRST SHOW PAGE LENGTH HEADER FOOTER BALANCE BALANCE REPORT EXT-BAL EXTENDED REPORT -BALANCE 1 66 1 60 YES YES YES YES HEADER 1: BALANCE REPORT FOR COMPANY A JUSTIFY: LEFT FIRST?: INDENT: 5 LAST?: REST?: SECTION ID CONV0018 CONV0150 DESCRIPTION BALANCE SHEET BALANCE SHEET INCOME INCOME STATEMENT FIN-QTD FINANCIAL QTD 1 62 2 60 NO NO YES YES HEADER 1: INCOME STATEMENT FOR COMPANY B JUSTIFY: CENTER FIRST?: INDENT: 0 LAST?: REST?: SECTION ID DESCRIPTION BINCOME INCOME SECTION 1 BINCOME2 INCOME SECTION 2 The General Ledger Report Definition List is printed from the Report Definition Options menu in Financial Report Maintenance. For each format, the list shows the Report ID and Description. In addition, the following information is shown for each report: The Format ID and Description. This identifies the format used in the report. The Initial Page number of the report. This is usually "1," but can be any number. 35

2 LEDGER A value in the Page Length column. This value determines the total number of lines per report page, including all report header, column header, detail, and footer lines. Page Length also determines how often hard page breaks are inserted in the report. A 0 in this column indicates that no hard page breaks are automatically inserted. The line on each page where the header should begin printing, in the First Header column. If the value in this column is 0 or is greater than the value in the Page Length column, the header information is suppressed and does not print. The line on each page where the footer should begin printing, in the First Footer column. If the value in this column is less than or equal to the first printed line on the report or is greater than the page length, the footer information is suppressed and does not print. A YES or NO in the Show 0.00 Accounts column. This determines whether accounts with 0.00 in all print columns are included in the report. 36

2 LEDGER SUB-ACCOUNT DISTRIBUTION LIST 1 Prophet 21 GENERAL LEDGER 1/01/97 9:00 PAGE SUB-ACCOUNT DISTRIBUTION LIST POST DEBIT DEBIT DEBIT DEBIT MASTER ACCOUNT NUMBER SUB-ACCOUNT NUMBER ACCOUNT NAME POST % TYPE ACTIVE? 00-00-110-000 CASH ACCOUNTS ASSET YES 00-00-110-001 CASH - PETTY 2.00 ASSET YES 00-00-110-002 CASH - PAYROLL 95.00 ASSET YES 00-00-110-003 CASH - INVESTMENTS 3.00 ASSET YES DEBIT DEBIT DEBIT DEBIT 00-00-120-000 A/R ACCOUNTS ASSET YES 00-00-120-001 ACCOUNTS RECEIVABLE 80.00 ASSET YES 00-00-120-002 MISC. ACCOUNTS RECEIVABLE 15.00 ASSET YES 00-00-110-003 ALLOWANCE FOR BAD DEBT 5.00 ASSET YES 37

2 LEDGER 00-00-130-000 NOTES ASSET YES DEBIT 00-00-130-001 NOTES RECEIVABLE 100.00 ASSET YES DEBIT 00-00-140-000 INVENTORY ASSET YES DEBIT 00-00-140-001 INVENTORY - RAW MATERIAL 25.00 ASSET YES DEBIT 00-00-140-002 INVENTORY - WORK IN PROGRESS 25.00 ASSET YES DEBIT The General Ledger Sub-Account Distribution List is printed from the Reporting menu. The Sub-Account Distribution List shows each master account, its corresponding sub-accounts, and the posting percentage that is allocated to each of these sub-accounts. The posting percentages must total 100% for each master account. For each master account, the list shows the Master Account Number and Name. The following information is shown for each sub-account: The Sub-Account Number and Name. The Post %. This percentage is that portion of the total posting amount that is allocated to this sub-account. The posting percentages for all of a master account's sub-accounts must total 100%. The account Type: ASSET, LIABILITY, INCOME, or EXPENSE. A YES or NO in the Active? column. This determines the status of the account. Posting to inactive accounts is prohibited, but inactive account information is retained for historical reasons. Active master accounts may not have inactive subaccounts. A DEBIT or CREDIT in the Post column. This determines the default column used during batch entry. 38

2 LEDGER POSTING JOURNAL Prophet 21 GENERAL LEDGER 01/01/97 9:00 PAGE 1 POSTING JOURNAL POSTING ENTRY DESCRIPTION SOURCE USER ID DATE TIME ACCOUNT NUMBER ACCOUNT NAME DEBITS CREDITS 1994-01-1230000-001 AJE LSL 12/30/96 13:03-123.00 ------------- -123.00 00-00-110-001 CASH - PETTY 123.00 00-00-220-006 SALARIES ---------------- --- TOTAL: 123.00 1997-01-2340000-001 SRE LSL 12/30/96 15:14-333.00 ------------- 00-00-310-004 NS CREDIT 333.00 00-00-450-012 NS DEBIT ---------------- --- TOTAL: 333.00 39

2 LEDGER -333.00 1997-01-3450000-001 AJE LSL 12/30/96 15:14-400.00 ------------- -400.00 00-00-420-003 NS DEBIT 00-00-780-001 STOCK BASE CREDIT 400.00 ---------------- --- TOTAL: 400.00 The General Ledger Posting Journal is printed from the Reporting menu. The Posting Journal can be printed at any time to provide information on individual posting entries. For each posting entry, the list shows the Batch number and Description, its Date and Time of posting, and the User ID of the user who performed the posting. In addition, the following information is shown for each posting entry: The Source (point of origin) of each batch. The Account Number and Name for each account where activity has taken place. The Debits and Credits (and the totals for the batch) are shown in separate columns for each account. 40

2 LEDGER AUTOBATCH DEFAULTS REPORT Prophet 21 GENERAL LEDGER 1/01/97 9:00 PAGE 1 AUTOBATCH DEFAULTS REPORT SOURCE DFLT LVL BR/GR BATCH? BATCH # EXCLUDE? DESCRIPTION AMOUNT ACCOUNT NUMBER ACCOUNT NAME INV Branch 1 Yes 1000100 No Br 1 A/R Revenue (Sales) Autobatch created %date% REGULAR A/R: 00-00-100-010 ACCOUNTS RECEIVABLE REGULAR A/R: 00-00-100-011 A/R ACCOUNT 11 A/R: 00-00-100-012 INCOME INV Branch 2 Yes 2000100 Yes Br 2 A/R Revenue (Sales) Autobatch created %date% REGULAR A/R: 00-00-200-010 ACCOUNTS RECEIVABLE REGULAR A/R: 00-00-200-011 A/R ACCOUNT 11 A/R: 00-00-200-012 INCOME CR Company No 2345000 No Cash Receipts autobatch created %date% A/R: 00-00-000-001 CASH: 00-00-000-002 DISCOUNT: 00-00-000-003 STOCK BASE CREDIT STOCK CREDIT NS DEBIT The General Ledger Autobatch Defaults Report is printed from the Autobatch Defaults Options menu in Ledger Company Options. The Autobatch Defaults Report can be printed at any time to provide you with detailed information on individual autobatch defaults. The following information is shown for each created autobatch: The Source (point of origin) of each autobatch. The Dflt Lvl, or default level, of each autobatch. This determines if the autobatch is COMPANY-wide, GROUP-wide, or BRANCH-wide. The Br/Gr, or Branch/Group, of each autobatch. This determines the applicable branch or accounts receivable group for the autobatch. Nothing prints in this column if the default level of the autobatch is COMPANY. A YES or NO in the Batch? column. If a YES is shown, an autobatch exists. If a NO is shown, data is not to be autobatched to this area (source). The default Batch # for the autobatch is also shown. 41

2 LEDGER A YES or NO in the Exclude? column. If a YES is shown, the autobatch is excluded from posting when batches are posted. If a NO is shown, the autobatch is included in the posting. The batch Description. Each Amount, Account Number, and Account Name are shown. 42

2 LEDGER ACCOUNT REFERENCE LIST GENERAL LEDGER 1/01/97 9:00 PAGE 1 ACCOUNT REFERENCE LIST REFERENCE ACCOUNT NUMBER ACCOUNT NAME TYPE ACTIVE? MASTER? A/P 00-12-112-110 SHORT TERM DEBT Liability Yes No 00-12-412-501 PROFIT SHARING PLAN-PAYABLE Liability No No A/P-B 00-12-112-108 BENEFIT PAYABLE FROM RECYCLING Liability Yes Yes A/P-G 00-12-112-107 GARNISHMENT PAYABLE Liability Yes No A/P-M 00-12-112-102 MISCELLANEOUS ACCOUNTS PAYABLE Liability Yes No A/P-N 00-12-112-106 NOTES PAYABLE Liability No Yes A/P-P 00-12-112-103 PROFIT SHARING LOAN PAYABLE Liability Yes No The General Ledger Account Reference List is printed from the Reporting menu. The Account Reference List allows you to print a report that contains detailed information about accounts, and to group it by Reference. The Reference field is specified when the account is entered; it is used to classify accounts by usage. For example, the Account Reference List could be tailored to print only those accounts with a Reference of "A/P," or "A/R". The accounts are listed in Reference sequence. In addition to the Account Number, the following information is shown for each account: The Account Name, generally used to further identify an account. The account Type: ASSET, LIABILITY, INCOME, or EXPENSE. A YES or NO in the Active? column. This determines the status of the account. Posting to inactive accounts is prohibited, but inactive account information is retained for historical reasons. A YES or NO in the Master? column. A master account does not have its own period net and budget amounts, and is instead comprised of a number of regular accounts, known as sub-accounts. On reports, master accounts show sub-account totals. 43