ACCOUNT PRO, BRIEF DESCRIPTION                                        
                                                                      
ACCOUNT PRO is a versatile and user friendly accounting and financial 
planning program, equally suitable for small to medium businesses,    
institutions, and private users, who want to manage their own money   
or the finances of an association or club. ACCOUNT PRO is based on    
the principle of double-entry bookkeeping. It is capable of           
networking and can handle up to 152 individual accounting systems.    
                                                                      
Accounting with ACCOUNT PRO is very easy. As opposed to 'normal'      
accounting programs, where erroneous transactions must be neutralized 
(cancelled) and corrected by additional entries, ACCOUNT PRO allows   
direct correction of such transactions anytime.  Furthermore, ACCOUNT 
PRO avoids the terms 'Debit' and 'Credit' for data entry. Instead, an 
amount sign is used, which makes data entry faster and easier. Never- 
theless, the displays and printouts of ACCOUNT PRO are in accordance  
with normal accounting terminology.                                   
                                                                      
In addition to the normal capabilities required for accounting,       
ACCOUNT PRO has special capabilities which allow efficient financial  
planning. Not only monthly budgets, but also monthly forecasts can be 
entered for every expenditure and revenue account. The data of the    
individual accounts is entered in easily viewable tables. Monthly and 
yearly planning reports facilitate an overview of the system as a     
whole. With these features, realistic forecasts of the financial      
result at the end of the accounting period can be made any time.      
                                                                      
ACCOUNT PRO does not try to be in accordance with any law or          
guideline. In particular, the possibility of direct modification      
of transactions (instead of reversing) might be interpreted to        
be conflicting with the (only vaguely defined) requirement of         
'sound accounting practice'. In cases where accounting is required by 
law, it is therefore recommended that it is verified, whether or not  
the use of ACCOUNT PRO is allowable.                                  
                                                                      
An accounting period in ACCOUNT PRO can have a length of between two  
days and one year. It can start in any month and can overlap two      
calendar years.                                                       
                                                                      
Per accounting period, up to 16,300 (double-entry) transactions are   
possible on up to 528 accounts. Transaction capacity depends on the   
setup for interim data storage selected during program installation   
(INSTALL.EXE) as follows:                                             
     Ŀ      
                                  Max. no. of transactions         
       Interim data storage      Ĵ      
                                       Main memory size            
                                     512 K         640 K          
     Ĵ      
       ACCOUNT's own RAM disk                                     
       RAM.SYS in main memory    approx. 2,150approx. 4,000       
                                                                  
       DOS RAM disk (VDISK.SYS    up to 9,000  up to 16,300       
       or RAMDRIVE.SYS) in exten- depending on RAM disk size       
       ded or expanded memory                                     
                                                                  
       Hard disk                 approx. 9,000approx. 16,300      
           
                                                                      
The size required for a DOS ram disk to be installed by VDISK.SYS or  
RAMDRIVE.SYS can be calculated from the desired maximum number of     
transactions as follows:                                              
                                                                      
     Ŀ     
      RAM disk size [in Bytes] = Max. no. of transactions x 42      
          
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
ACCOUNTING PERIOD                                                     
                                                                      
In ACCOUNT PRO, the accounting records generally consist of a series  
of individual accounting 'systems', of which each one is associated   
with a particular accounting period, a particular 'system' name and   
particular data files. For designating of the individual accounting   
systems, it is therefore recommended to use names composed of a       
constant text part and a variable part which reflects the accounting  
period (e.g. BOOK92, BOOK93, etc.).                                   
                                                                      
An accounting period may have a length of between two days and one    
year. If the period is shorter than or equal to eleven months, then it
can start on any date. If it is longer than eleven months, then it    
must start on the first day of a calendar month.                      
                                                                      
Depending on the choice of interim data storage when installing       
ACCOUNT PRO (INSTALL.EXE), up to 16,300 (double-entry) transactions   
are possible on up to 528 accounts.                                   
                                                                      
                                                                      
CALCULATOR FUNCTION                                                   
                                                                      
Whenever ACCOUNT PRO asks for input of an amount (transaction input   
form and planning data input form), it also makes a calculator        
available (press F8 to activate it).                                  
                                                                      
Calculator operation is equivalent to that of a simple pocket         
calculator usual in trade. The 'keys' of the calculator can be        
'pressed' by mouse click or by pressing the corresponding key of the  
PC keyboard. If using the keyboard, it should be noted that to        
operate the 'keys' marked with two characters, the corresponding keys 
of the PC keyboard must be pressed consecutively.                     
                                                                      
Some of the not so obvious calculator functions are explained below:  
                                                                      
                                                                      
Key C : 'Clear', clears the main memory and sets the display to zero  
                                                                      
Key MC: 'Memory Clear', clears the value in memory                    
                                                                      
Key M+: 'Memory +', adds the displayed value to the value in memory   
                                                                      
Key M-: 'Memory -', subtracts the displayed value from the value in   
                    memory                                            
                                                                      
Key MR: 'Memory Recall', calls the value in memory into the display   
                                                                      
                                                                      
Entering [R], will round the displayed value to two decimal places.   
                                                                      
The displayed result can be copied to the input form. Pressing        
[Enter] will copy the result unchanged. Pressing [N] will copy the    
result as a negative value.                                           
                                                                      
If [Esc] is pressed, the calculator function will be left, without    
any result transfer.                                                  
                                                                      
                                                                      
                                                                      
                                                                      
CAPITAL ACCOUNT ('Structure'/'Chart of accounts' and                  
'Accounting period')                                                  
                                                                      
To store the start balances of the asset and liability accounts,      
ACCOUNT PRO needs a special account, the 'capital account'. This      
account can be any one of the liability accounts.                     
                                                                      
When starting a new accounting system, the totals of all balance sheet
accounts must be entered as transactions between the corresponding    
account (as A1) and the capital account (as A2). When carrying a      
system over to a new accounting period, ACCOUNT PRO will do this      
automatically.                                                        
                                                                      
                                                                      
See also: New accounting system                                       
          Transactions: A1 and A2                                     
          Transactions: sign of amount                                
                                                                      
                                                                      
                                                                      
CARRY OVER TO NEW ACCOUNTING PERIOD ('Carry_over')                    
                                                                      
To start a new accounting period (the next one), select 'Carry_over'  
from the main menu and enter the new period's data in the input form  
which will appear thereafter.                                         
                                                                      
ACCOUNT PRO will establish the totals of all balance sheet accounts   
(assets and liabilities), calculate the 'Last year' figures of the    
expenditure and revenue accounts and initialize the files of the new  
accounting period.                                                    
                                                                      
If at the end of the accounting period you do not have all necessary  
data available and cannot finalize the old system, you may open a new 
period  p r o v i s i o n a l l y  and continue working with the new  
files. Please note however that until the data of the old period is   
complete and has been carried over  f i n a l l y, you must not make  
any changes to the charts of accounts of the two systems. When the    
old system is carried over finally, ACCOUNT PRO updates the start     
balance and the 'Last year' data of the new system, preserving all of 
the transactions entered into the new system.                         
CHART OF ACCOUNTS ('Structure'/'Chart of accounts')                   
                                                                      
ACCOUNT PRO can handle up to 528 accounts. Any division of those into 
asset, liability, expenditure and revenue accounts is possible.  The  
preset numbering of the accounts from 1 to 528 can be changed, and any
numbers with up to four digits can be used in any sequence.  Please   
note however that the account classes must be allocated as follows:   
                   Preset no.   Account class                         
                  Ŀ                                        
                      1     \Ŀ                        
                              Assets                              
                             Ĵ                        
                              Liabilities                         
                             Ĵ                        
                              Expenditure                         
                             Ĵ                        
                              Revenue                             
                     528                             
                  /                                       
First class in chart: asset accounts                                  
Next class in chart:  liability accounts                              
Next class in chart:  expenditure accounts                            
Next class in chart:  revenue accounts                                
                                                                      
The account classes do  not need to be immediately adjacent to one    
another.  Empty placeholder spaces are permissible. The account       
numbers need not be in sequence. Lower numbers may follow higher      
numbers.                                                              
                                                                      
One of the liability accounts must be designated as the 'capital      
account'. ACCOUNT PRO needs this to store the balances of the asset   
and liability accounts at the start of the accounting period (start   
balance).                                                             
                                                                      
One of the expenditure or revenue accounts should be designated the   
'interim account'. ACCOUNT PRO needs such an account as an interim    
account for summary/split transactions.                               
                                                                      
An account is considered open (existing), after it has been given a   
name. Account names may be entered under 'Structure'/'Chart of        
accounts'. New accounts can be inserted into the chart of accounts or 
the names and numbers of existing accounts changed, anytime in the    
course of the accounting period. To insert an account between two     
immediately adjacent accounts [Ins] must be pressed. To delete an     
empty account placeholder space, [Del] must be pressed.               
                                                                      
To delete an account, its name must be erased in the chart of         
accounts. Prior to deleting an account, it will however be necessary  
to transfer all of its transactions to other accounts.                
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
Sample chart of accounts (private accounting system):                 
                                                                      
Ŀ     Ŀ     
ASSETS (Nos. 1..)                LIABILITIES (Nos. 2..)           
                                                                  
101 Petty cash                   200 C a p i t a l  account       
102 Bank account 1               210 Creditors: AMEXCO Card       
103 Bank account 2                                                
104 Securities                   212 Creditors: third parties     
105                              213 Loan from Mr. Z              
106 Weekend house                                                 
107 Life insurance                                                
108 Car                                                           
109 Power boat                                                    
110 Withholding tax credit       250 House mortgages              
111 House                             
112 Loan to Mr. X                                                   
113 Debtor: Mr. Y                                                   
                                                                    
                                                                    
150 Debtors: third parties                                          
                                        
Ŀ     Ŀ     
EXPENDITURE (Nos. 3..)           REVENUE (Nos. 4..)               
                                                                  
300 House maintenance            400 Salary                       
301 Interest on mortgages                                         
                                 402 Interest received            
303 Electricity                                                   
304 Telephone/radio/TV           403 Various revenues             
305 Taxes                                                         
306 Insurance premiums                                            
307 Health insurance                                              
308 Doctor/dentist                                                
309 Membership fees              450 Interest from loan to X.     
310 Newspapers/magazines                                          
311 Household                    999 I n t e r i m  account       
                                      
312 Outside meals                                                   
313 Car operation and maint.                                        
314 Boat operation/maint.                                           
315 Pocket money A                                                  
316 Pocket money B                                                  
317 Clothing A                                                      
318 Clothing B                                                      
319 Gifts                                                           
320 Hobbies/Sport                                                   
321 Pleasure/Restaurant                                             
322 Holidays                                                        
323 Major purchases                                                 
                                                                    
325 Depreciation                                                    
326 Unaccounted cash spent                                          
327 Various expenses                                                
                                                                    
                                        
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
LIQUIDITY ('View'/'Statistics'/'Liquidity')                           
                                                                      
In ACCOUNT PRO, liquidity is defined as cash which can be made        
available at short notice. The accounts whose balances contribute     
to total liquidity, must be indicated under 'View'/'Statistics'/      
'Liquidity'/'Define liquidity accounts'.                              
                                                                      
Asset  a n d  liability accounts may be considered to contribute      
to liquidity. Assets will normally increase, and liabilities will     
normally decrease liquidity.                                          
                                                                      
The liquidity statistics table displayed under 'View'/'Statis-        
tics'/'Liquidity'/'Show liquidity', can indicate, whether capital     
could be invested differently, to increase revenue.                   
                                                                      
The current amount of cash which can be made available at short       
notice, is shown in the last month displayed on the table.            
                                                                      
                                                                      
                                                                      
MOUSE: HOW TO USE                                                     
                                                                      
ACCOUNT PRO can be operated using the keyboard or a mouse which is    
fully Microsoft-compatible. If you are using a mouse, you should note 
the following:                                                        
                                                                      
     - To select from the menus, simply click the desired item with   
       the left mouse button.                                         
                                                                      
     - The right mouse button has the same function as the [Esc] key  
       on the keyboard                                                
                                                                      
     - All screen areas which appear in high intensity white on red   
       (high intensity white on black, with monochrome monitors) are  
       mouse areas. To activate the corresponding function, simply    
       click the area with the left mouse button.                     
                                                                      
                                                                      
                                                                      
                                                                      
     - On the displays 'Account sheet', 'Latest transactions',        
       'Journal view', 'Balance and profit & loss sheets',            
       'Expenditure/revenue of a month', 'Yearly planning report' and 
       'Monthly planning report' clicking in the upper or lower half  
       of the screen will scroll up or down by exactly one page,      
       respectively (same as [PgUp] and [PgDn]).                      
                                                                      
     - To enter an account no., a transaction no., a time period in a 
       planning table, or to select from the list of accounting       
       systems or from the list of help topics, simply click the      
       desired line or item with the left mouse button.               
                                                                      
     - In all data input forms, the cursor can be positioned at the   
       desired place, by simply clicking it with the left mouse       
       button.                                                        
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
NEW ACCOUNTING SYSTEM                                                 
                                                                      
General                                                               
-------                                                               
The procedures for creating a new accounting system with your own     
chart of accounts or using one of the standard charts of accounts     
supplied with ACCOUNT PRO are described further below. In both cases, 
the last step will be to enter the balance sheet account current      
balances prevailing at the start of the accounting period, by entering
all totals of the asset and liability accounts as transactions between
the corresponding account (as A1) and the 'capital account' (as A2).  
Asset account current balances (if positive) must be entered as       
positive values, and liability account current balances (if they      
really represent liabilities) as negative figures.                    
                                                                      
                                                                      
Creating a new accounting system with your own chart of accounts      
----------------------------------------------------------------      
Select 'Exit'/'Load another system' from the menu, and then chose 'New
system' from the 'List of accounting systems'. Then, follow the user  
instructions. ACCOUNT PRO will guide you through all necessary steps  
to create a new accounting system.                                    
                                                                      
                                                                      
Creating a new accounting system using one of the standard charts of  
accounts                                                              
--------------------------------------------------------------------  
Load the file which contains the desired standard chart of accounts   
(e.g. PRIVPLAN) just in the same way as you would load the sample     
accounting system. Then, adapt the chart of accounts ('Structure'/    
'Chart of accounts'), its structure ('Structure'/Structure') and the  
data pertaining to the accounting period ('Structure'/'Accounting     
period') to your particular needs.                                    
                                                                      
After that, you should enter the balance sheet figures prevailing at  
the start of the accounting period. Following input of this data, the 
new accounting system is created, and you may now enter further       
transactions.                                                         
                                                                      
Should you not need the original file containing the standard chart of
accounts any further, you may delete it from DOS by entering DEL      
Name.*. However, each time you rerun the installation program         
INSTALL.EXE, the files will be recreated.                             
                                                                      
                                                                      
                                                                      
See also: Carry over to new acc. period                               
          Transactions: A1 and A2                                     
          Transactions: sign of amount                                
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
OPTIONS: EXPORT OF DATA ('Options'/'Export data')                     
                                                                      
The following can be exported in the form of delimited ASCII files:   
                                                                      
     - Individual account sheets                                      
     - All transactions                                               
     - Balance and profit & loss sheets                               
     - Monthly expenditures/revenues                                  
     - Yearly planning report                                         
                                                                      
Delimited ASCII files (also referred to as 'comma & "" delimited      
files') are ASCII files in which the numerical values and strings are 
delimited by commas. Strings are additionally delimited by inverted   
commas, to distinguish them from numbers.                             
                                                                      
Many spreadsheet programs (e.g. Quattro Pro, Lotus) and database      
programs (e.g. PFS Professional File) can process delimited ASCII     
files. Generally, a special program function (normally called         
'Import') must be used for importing of delimited ASCII files. In the 
case of data base programs, a suitable record structure must normally 
be established, before data import can happen.                        
                                                                      
Each line of a delimited ASCII file corresponds to a line in a        
spreadsheet or to a record in a data base.                            
                                                                      
Whilst all of the ACCOUNT PRO export files are suitable for           
processing with spreadsheet programs, processing with data base       
programs makes sense for the file 'All transactions' only, as this    
file is the only export file consisting of uniformly structured       
records.                                                              
                                                                      
If the name of the export file is not preceded by a path name,        
ACCOUNT PRO will save the export file to its own directory on the     
hard disk.                                                            
                                                                      
                                                                      
                                                                      
                                                                      
The record structures (fields) of the export files are as follows:    
                                                                      
 'Individual account sheet':                                          
Ŀ  
Field   1.   2.   3.   4.   5.   6.   7.   8.   9.  10.   
Ĵ  
Cont. Day  MonthYear Date Text A2   DebitCred.Bal. No.    
Ĵ  
Type  Str. Str. Str. Str. Str. Str. Num. Num. Num. Str.   
  
                                                                      
                                                                      
'All transactions':                                                   
Ŀ        
Field   1.   2.   3.   4.   5.   6.   7.   8.   9.         
Ĵ        
Cont. Day  MonthYear Text A1   A2   DebitCred.No.          
Ĵ        
Type  Str. Str. Str. Str. Str. Str. Num. Num. Str.         
        
                                                                      
                                                                      
'Balance and profit & loss sheets' and                                
'Monthly expenditures/revenues':                                      
Ŀ                                      
Field   1.   2.   3.   4.                                       
Ĵ                                      
Cont. Acc. Name DebitCred.                                      
Ĵ                                      
Type  Str. Str. Num. Num.                                       
                                      
                                                                      
                                                                      
'Yearly planning report':                                             
Ŀ                 
Field   1.   2.   3.   4.   5.        6.                      
Ĵ                 
Cont. Acc. Name L.Yr.Budg.ActualAct.+Forecast                 
Ĵ                 
Type  Str. Str. Num. Num. Num.  Num.                          
                 
                                                                      
OPTIONS: FORMAT OF AMOUNTS ('Options'/'Format of amounts')            
                                                                      
Under 'Options'/'Format of amounts' you can select the display format 
for amounts. The format selected will affect all of ACCOUNT PRO's     
screen displays and all of its printouts.                             
                                                                      
Six different display formats are available. Formats A to C use the   
period as the decimal separator, whereas formats D to F use the comma.
With formats A, B, D and E, amounts up to 9999999.99 currency units 
can be displayed. Formats C and F allow displaying of amounts up to   
999999999.99 currency units.                                        
                                                                      
If an amount is too high, and cannot be displayed in the selected     
format, asterisks will appear in its place. In such cases you can try 
to select a format, which is better suited to display high amounts    
(formats C and F).                                                    
                                                                      
                                                                      
                                                                      
                                                                      
OPTIONS: PRINTER SETTINGS ('Options'/'Printer')                       
                                                                      
Page length ('Options'/'Printer'/'Page length')                       
-------------------------------------------------                     
Enter that number of lines per page (at 6 lines/inch) which your      
printer can really print onto one page, and do not enter the          
number of lines which would theoretically fit on a page.              
                                                                      
If you use 11-inch endless paper, the correct setting is 66 lines     
per page.                                                             
                                                                      
With single sheet feeders, the number of lines that fit on one        
page depends on the specific printer model. You can easily            
determine your printer's particular value using a word processor.     
Simply set the top and bottom margins to zero and number the          
lines consecutively.                                                  
                                                                      
The correct lines per page settings for the various HP Deskjet        
printer models are as follows:                                        
                                                                      
US letter (11 inch): 63 lines/page      A4-paper: 67 lines/page       
The DIP switches for 'Text Scale Mode' and 'Perforation Skip'         
should be set to position 'OFF'.                                      
                                                                      
                                                                      
                                                                      
ASCII character set ('Options'/'Printer'/'ASCII character set')       
-----------------------------------------------------------------     
Although some printers are declared IBM-compatible, they may not in   
fact be equipped with exactly the same character set as the IBM       
printers.                                                             
                                                                      
Quite often, ASCII codes 128 to 255 contain characters which differ   
from the of IBM character set (e.g. italic characters). In such       
cases, the graphic characters (, , , etc.), which ACCOUNT PRO uses 
normally for its printouts, are not available. To cope with this,     
ACCOUNT PRO can be set up for the printer's character set being 'Not  
fully IBM-compatible', which will cause ACCOUNT PRO to replace the    
graphic characters by suitable characters pertaining to the standard  
ASCII set (1 to 127).                                                 
The DIP switches of printers which are fully IBM compatible in terms  
of character set, should be set to the US character set (IBM          
character set).                                                       
                                                                      
                                                                      
Driver ('Options'/ 'Printer'/'Driver')                                
---------------------------------------                               
Under menu item 'Driver', you can select a suitable printer           
driver or (if none of the available drivers will fit), create         
your own particular driver ('Create your own driver').                
                                                                      
To create your own particular driver, consult your printer manual     
about control by escape sequences. Enter the escape sequences         
required as decimal equivalents of the ASCII characters to be         
sent to the printer. Separate the individual numbers by commas.       
                                                                      
Example: In the case of an Epson printer, you would have to enter     
27,48 to define the control sequence for printing with 8              
lines/inch.                                                           
                                                                      
Interface ('Options'/'Printer'/'Interface')                           
---------------------------------------------                         
Under menu item 'Interface', you can define the printer interface     
to be used. Most printers are connected to the first parallel         
interface (LPT1:). Therefore, select this option in case of           
doubt.                                                                
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
PLAN ('Plan')                                                         
                                                                      
In ACCOUNT PRO, to 'plan' means to establish a target for the end of  
the accounting period and then from time to time to forecast, how     
well that target will be reached in reality.                          
                                                                      
The purpose of planning is early recognition of any possible          
deviation from the budget financial end result, and to allow suitable 
corrective measures to be taken (e.g. cutting of expenses, deferring  
of projects).                                                         
                                                                      
                                                                      
See also: Plan: budget                                                
          Plan: forecast                                              
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
PLAN: BUDGET ('Plan'/'Account'/'Input/modify'/'Budget')               
                                                                      
The budget figures should be established at the start of the          
accounting period. They should be considered as objectives (the       
targets to be reached) and should therefore  n o t  b e  c h a n g e  
d  thereafter.                                                        
                                                                      
If you recognize after some time that the budget figures will not be  
reached in reality, then you should adapt the forecast figures only   
(leaving the budget figures intact).                                  
                                                                      
                                                                      
See also: Plan                                                        
          Plan: Forecast                                              
          Plan: Take over                                             
          Plan: Last year data                                        
                                                                      
                                                                      
                                                                      
                                                                      
PLAN: FORECAST ('Plan'/'Account'/'Enter/edit'/'Forecast')             
                                                                      
The forecast should be revised from time to time, according to the    
latest actual development.                                            
                                                                      
The 'Budget' figures serve as target figures and should not be        
changed, once they have been finalized.                               
                                                                      
When entering the forecast for the first time, the 'Last year' or the 
'Budget' figures can easily be taken over, where appropriate: In the  
amount field of the planning table, enter [L] or [B], respectively,   
or for bulk take over, select 'Take over budget as forecast' from the 
menu.                                                                 
                                                                      
                                                                      
                                                                      
See also: Plan                                                        
          Plan: budget                                                
          Plan: take over budget                                      
                                                                      
PLAN: LAST YEAR DATA ('Plan'/'Account'/'Enter/edit'/'Last_year')      
                                                                      
The 'Last year' values are generated automatically when an accounting 
system is carried over to a new accounting period. They are intended  
to facilitate establishment of the new budget. Where appropriate, they
can be copied to serve as budget values. 'L' must be entered instead  
of a budget value, for this purpose.                                  
                                                                      
See also: Plan                                                        
          Plan: budget                                                
          Plan: forecast                                              
          Plan: take over budget                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
PLAN: MEMORANDA ('Plan'/'Account'/'Enter/edit'/'Memo')                
                                                                      
To avoid forgetting the considerations made when having entered the   
forecast data for an account, memos on planning can be attached to    
the expenditure and revenue accounts.                                 
                                                                      
If a memo has been attached, the word (MEMO) is displayed in the      
upper right corner of an account's planning table.                    
                                                                      
To delete a memo on planning, the memo must be activated and then the 
[F3] key pressed.                                                     
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
PLAN: MONTHLY REPORT ('Plan'/'Monthly report')                        
                                                                      
The monthly planning report compares the monthly totals of 'Budget',  
'Forecast' and 'Current' of the individual accounts and their sum.    
                                                                      
The 'Current' figures comprise all transactions made in the current   
month.                                                                
                                                                      
The accounting period as a whole, can be overviewed under the menu    
item 'Yearly planning report'.                                        
                                                                      
                                                                      
See also: Plan                                                        
          Plan: Budget                                                
          Plan: Forecast                                              
          Plan: Last year data                                        
          Plan: Yearly planning report                                
                                                                      
                                                                      
                                                                      
PLAN: TAKE OVER BUDGET ('Plan'/'Take over budget as forecast')        
                                                                      
The budget is normally established at the beginning of the            
accounting period. At this time, the forecast figures are identical   
to the budget figures. If you select 'Plan'/'Take over budget as      
forecast' from the menu, ACCOUNT PRO will copy the figures of the     
budget column to the forecast column, for all or for specific         
accounts.                                                             
                                                                      
                                                                      
See also: Plan                                                        
          Plan: budget                                                
          Plan: forecast                                              
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
PLAN: TYPE DEFINITION ('Plan'/'Account'/'Enter/edit'/'Type_def.')     
                                                                      
In the area of planning, a distinction can be made between accounts,  
concerning the forecasted balance at the end of the accounting        
period.  Accounts whose end balance is not well known at the          
beginning of the accounting period can be distinguished from those    
whose end balance is already rather well known, by assigning the      
corresponding account type as follows:                                
                                                                      
   Type V (variable): The (estimated) end amount (Actual+Forecast)    
                      may assume any value, lower, equal or higher    
                      than the budget. This is the default case and   
                      no specific indication is necessary.            
                                                                      
   Type F (fixed)   : The (estimated) end amount (Actual+Forecast)    
                      must be at least equal to the budget, but might 
                      also be higher. This applies normally to        
                      accounts like 'Salary', 'Insurance premiums',   
                      'House rent', etc., where the end amount is     
                      generally well known at the start of the        
                      accounting period.                              
                                                                      
For accounts designated as type F (fixed), the total of               
'Actual+Forecast' on the planning table will flash, if the above      
condition is not fulfilled. Also, the account's budget marker (Bf) on 
the chart of accounts will flash in this case. This is intended to    
indicate to the user, that he should revise the forecast of the       
concerned account, as otherwise the yearly report would render an     
unrealistic result.                                                   
                                                                      
                                                                      
                                                                      
                                                                      
See also: Plan                                                        
          Plan: budget                                                
          Plan: yearly planning report                                
                                                                      
                                                                      
                                                                      
                                                                      
PLAN: YEARLY REPORT ('Plan', 'Yearly planning report')                
                                                                      
The yearly planning report compares the yearly values of 'Last Year', 
'Budget' and 'Actual + Forecast' of the individual accounts and       
the yearly totals.                                                    
                                                                      
The 'Actual' values contain all transactions until and including the  
'last month with complete transactions'. For the further months, the  
'Forecast' figures are used to form the values of 'Actual +           
Forecast'.                                                            
                                                                      
Similar information for the current month can be displayed under      
menu item 'Monthly planning report'.                                  
                                                                      
                                                                      
See also: Plan                                                        
          Plan: budget                                                
          Plan: monthly planning report                               
          Plan: forecast                                              
          Plan: last year data                                        
STATISTICS ('View'/'Statistics')                                      
                                                                      
ACCOUNT PRO allows evaluating the data entered according to           
statistical criteria:                                                 
                                                                      
            - monthly expenditure and revenue                         
            - monthly liquidity                                       
                                                                      
                                                                      
                                                                      
                                                                      
See also: Liquidity                                                   
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
STRUCTURE ('Structure')                                               
                                                                      
                                                                      
Select 'Structure'/'Chart of accounts' from the menu, if you want to: 
                                                                      
               open new accounts                                      
               change account names and numbers                       
               delete accounts                                        
                                                                      
Select 'Structure'/'Structure' from the menu, if you want to:         
                                                                      
               enter or modify the division into asset, liability,    
               expenditure and revenue accounts                       
                                                                      
Select 'Structure'/'Accounting period' from the menu, if you want to: 
                                                                      
               enter or modify the accounting system name, the start  
               or end date of the period, or name and number of the   
               capital or interim account                             
                                                                      
TRANSACTIONS ('Transactions')                                         
                                                                      
General                                                               
-------                                                               
Transactions can be processed under the 'Transactions' item of the    
main menu or by pressing [F1], [F2], [F3] or [F4] when an account     
sheet or the 'latest transactions' are displayed on screen. In the    
case of the latter possibility, it should be noted that [F10]         
(recalculation) must be pressed after processing, for the effect of   
any changes to become visible on screen.                              
                                                                      
                                                                      
Date input field                                                      
----------------                                                      
Enter the date in the form 'day.month' or simply press [Enter] to     
enter the actual date. To leave the date field blank, press [Down     
Arrow] or click another field with the mouse. No entry of the calendar
year is necessary, not even then, if the accounting period covers     
periods of two subsequent calendar years. As each calendar month is   
present only once in any accounting period, ACCOUNT PRO will          
automatically allocate a transaction to the appropriate calendar year.
Transactions on the first day of the accounting period are permitted  
in connection with the capital account only. This will ensure that the
'balance carried forward' appears as the first entry on the account   
sheets.                                                               
                                                                      
                                                                      
Amount input field                                                    
------------------                                                    
See under 'Transaction: sign of amount'                               
                                                                      
                                                                      
A1 and A2                                                             
---------                                                             
See under 'Transactions: A1 and A2'                                   
                                                                      
                                                                      
Description input field, memos on transactions, 'open items'          
------------------------------------------------------------          
See under 'Transactions: memos/'open items'                           
Automatic transactions (VAT, sales tax, discount)                     
-------------------------------------------------                     
See under 'Transactions: automatic tr.'                               
                                                                      
                                                                      
Summary/split transactions                                            
--------------------------                                            
See under 'Transactions: summary/split'                               
                                                                      
                                                                      
Standard transactions                                                 
---------------------                                                 
See under 'Transactions: standard tr.'                                
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
TRANSACTIONS: A1 AND A2                                               
                                                                      
The abbreviations A1 and A2 stand for account and counter-account.    
In a double-entry bookkeeping system, every transaction is affecting  
two different accounts (the account A1 and the counter-account A2).   
One and the same amount is always debited (or credited) to one        
account and in the same time credited (or debited) to the other       
account.                                                              
                                                                      
ACCOUNT PRO avoids the terms 'Debit and 'Credit' in its data input    
forms. Instead, the amount is entered as a negative or positive       
value, which defines primarily in conjunction with account A1,        
whether the amount is debited or credited to the accounts.            
                                                                      
                                                                      
See also: Transactions: sign of amount                                
                                                                      
                                                                      
                                                                      
                                                                      
TRANSACTIONS: AUTOMATIC TRANSACTIONS (VAT, sales tax, discount)       
                                                                      
A special kind of standard transactions (see 'Transactions: standard  
tr.') with a percentage instead of an amount, allows automatic        
processing of transactions to reflect VAT, sales tax and discount.    
ACCOUNT PRO will automatically add a tax or discount transaction to   
a main transaction previously made.                                   
                                                                      
Tax amounts are always calculated based on the gross amount (which    
includes the tax). Discount is always calculated based on the payment 
amount (from which discount has already been deducted). The main      
transaction must therefore be made for the corresponding basic amount.
                                                                      
                                                                      
                                                                      
The content of the relevant standard transactions must be as          
follows:                                                              
                                                                      
                                                                      
                                                                      
   a) VAT paid (example with asset account no. 117 'VAT paid' and a   
      tax rate of 14%):                                               
      ͻ         
      DATE AMOUNT *)     A1  A2 DESCRIPTION                     
      Ķ         
      ۳12.28070175%  117۳14% VAT p. ۺ **)     
      ͼ         
       *) Amount = 14/114 = 12.28070175%                              
                                                                      
                                                                      
   b) VAT received (example with liability account no. 263 'VAT       
      received' and a tax rate of 14%):                               
      ͻ         
      DATE AMOUNT *)     A1  A2 DESCRIPTION                     
      Ķ         
      ۳-12.28070175% 263۳14% VAT r. ۺ **)     
      ͼ         
       *) Amount = -14/114 = -12.28070175%                            
                                                                      
                                                                      
   c) Sales tax (example with liability account no. 264 'Sales tax'   
      and a tax rate of 6.2%):                                        
      ͻ         
      DATE AMOUNT *)     A1  A2 DESCRIPTION                     
      Ķ         
      ۳-5.83804%     264۳6.2% S. taxۺ **)     
      ͼ         
       *) Amount = -6.2/106.2 = -5.83804%                             
                                                                      
                                                                      
   d) Discount given (example with expenditure account no. 438        
      'Discount given' and a discount of 2%:                          
      ͻ         
      DATE AMOUNT *)     A1  A2 DESCRIPTION                     
      Ķ         
      ۳2.040816326%  438۳2% Disc. g.ۺ **)     
      ͼ         
       *) Amount = 2/98 = 2.040816326%                                
                                                                      
                                                                      
   e) Discount received (example with revenue account no. 720         
      'Discount received' and a discount of 2%):                      
      ͻ         
      DATE AMOUNT *)     A1  A2 DESCRIPTION                     
      Ķ         
      ۳-2.040816326% 720۳2% Disc. r.ۺ **)     
      ͼ         
       *) Amount = -2/98 = -2.040816326%                              
                                                                      
   **) The description can have a maximum length of 10 characters,    
       because ACCOUNT PRO needs the remaining 13 characters to insert
       the number of the associated main transaction.                 
                                                                      
                                                                      
For immediate automatic input of tax or discount transactions, you    
must first enter a main transaction with the gross amount (in case of 
VAT or sales tax) or the net payment amount (in case of discount).    
Thereby, account A1 must always be a balance sheet account (assets and
liabilities). In case of discount, A1 must be that asset account, from
which/to which the payment has been made. The main transaction must be
'accepted' by pressing [F10], as usual. Subsequently, the appropriate 
standard transaction must be called by pressing [ALT]-x (or [ALT]-[Z] 
and selecting the appropriate standard transaction) and be 'accepted' 
with [F10].                                                           
                                                                      
For later automatic input of a tax or discount transaction pertaining 
to a main transaction made earlier, you can call for a copy of the    
concerned transaction by pressing [F4], transform the copy into the   
tax or discount transaction by pressing [ALT]-x (or [ALT]-[Z] and     
selecting the appropriate standard transaction) prior to pressing     
[F10], and accept the transformed transaction with [F10].             
                                                                      
To modify a tax or discount transaction made earlier, you can call    
that transaction for editing by pressing [F2], insert the appropriate 
data by pressing [ALT]-x (or [ALT]-[Z] and selecting the appropriate  
standard transaction) prior to pressing [F10], and accept the modified
transaction with [F10].                                               
                                                                      
                                                                      
                                                                      
TRANSACTIONS: SUMMARY/SPLIT TRANSACTIONS                              
                                                                      
When a transaction is entered, this will generally cause ACCOUNT PRO  
to book the transaction amount onto two accounts only (A1 and A2).    
Summary/split transactions, where an entry on one account is counter- 
weighted by entries on several other accounts, are nevertheless       
possible with ACCOUNT PRO, by means of an 'interim' account (see also 
'Chart of accounts'), which will only temporarily (ad interim) have a 
current balance other than zero.                                      
                                                                      
The way summary/split transactions work in ACCOUNT PRO, is explained  
hereafter, using the example of a payment, which concerns several     
accounts: Assume, you have given your bank the order to pay several   
bills which concern various accounts. The bank has done so and sent   
you a voucher which states that an amount equivalent to the sum of    
all bill amounts has been charged to your bank account.               
                                                                      
This can be properly reflected in ACCOUNT PRO as follows:             
                                                                      
First, enter all the individual bill amounts as transactions between  
the interim account (as A1) and the specific account concerned (as    
A2). Thereby, the amount signs are the same as if you would use the   
bank account as A1. Then, enter a transaction between the bank        
account (as A1) and the interim account (as A2), with an amount       
corresponding to the total of all bills, and a negative amount sign   
(as usual, if an expenditure is charged to an asset account). This    
transaction will reset the current balance of the interim account to  
zero, which must always happen after summary/split transactions have  
been entered.                                                         
                                                                      
If you use the 'Transactions' item of the main menu, ACCOUNT PRO will 
provide special assistance for handling summary/split transactions:   
As soon as you start booking any amounts onto the interim account,    
ACCOUNT will display the current balance of that account. The last    
one of the summary/split transactions, which should reset the interim 
account current balance to zero, can easily be made by pressing the   
[S] key when in the amount field of the transaction input form. This  
will cause ACCOUNT PRO to insert the interim account current balance  
displayed into the amount field.                                      
                                                                      
For correcting erroneous entries, it is recommended to call up a      
display of the interim account ('View'/'Account') and to make any     
corrections directly from there.                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
TRANSACTIONS: MEMOS/OPEN ITEMS                                        
                                                                      
Memos attached to transactions                                        
------------------------------                                        
The description in the transaction input form can have a maximum      
length of 23 characters. If this is not sufficient or if otherwise    
desired, a memorandum can be attached to the transaction. Pressing    
[F9] when in the transaction input form will display the memo input   
form. Transactions with memos attached are marked with '*)' at the    
right end of the description input field. To display the memo of a    
transaction, the transaction must be 'edited' (F2 or 'Transactions'/  
'Edit'), and [F9] pressed. To delete a memo, the memo must be         
displayed, and [F3] pressed. Subsequently, [F10] must be pressed to   
'accept' the changed transaction.                                     
                                                                      
Open items                                                            
----------                                                            
Transactions can be marked as 'open items' and an optional memo       
can be attached in the same time. This function may be useful for     
managing e.g. unpaid bills. To mark a transaction as an 'open item',  
[F9] must be pressed when in the transaction input form. The memo     
input form appearing thereafter, may be (but needs not to be) filled  
out.  Pressing [F9] will mark the transaction with '#)' at the right  
end of the description input field.                                   
                                                                      
To delete a transaction's 'open item' mark, the transaction must be   
'edited' (F2 or 'Transactions'/ 'Edit'), and [F9] pressed. Subsequent 
pressing of [F3] will delete the mark as well as an eventual memo     
attached. If F10 is pressed however, the memo will be preserved and   
the transaction be marked with '*)' as having a normal memo attached. 
In any case, the transaction must subsequently be 'accepted' as       
changed by pressing [F10].                                            
                                                                      
Under 'View'/'Account sheets'/'Open items', all transactions of an    
account marked as 'open items' can be displayed for a specific period 
of time.                                                              
                                                                      
Under 'Reports'/'Account sheets'/'Particular account sheet'/'Open     
items', all transactions of an account marked as 'open items' can be  
printed out for a specific period of time.                            
TRANSACTIONS: SIGN OF AMOUNT                                          
                                                                      
ACCOUNT PRO uses the terms 'Debit' and 'Credit' in its displays and   
printed reports only. When entering transactions, the amount sign     
will determine whether an amount is debited or credited to an         
account.                                                              
                                                                      
The rule for the amount sign is very simple:                          
                                                                      
    Ŀ     
    "'+' increases the current balance of account no. A1, if        
      A1 is an asset account"                                       
         
                                                                      
From that follows logically:                                          
                                                                      
    '-' decreases the current balance of an asset account (when A1),  
    or '-' makes the normally negative current balance of a liability 
    account (when A1) even more negative.                             
                                                                      
When entering transactions, it is recommended that you assume an      
asset or a liability account to be A1. This is almost always          
possible, as transactions between expenditure and revenue accounts    
are quite rare.  You can imagine an asset account to be a pot filled  
with a certain volume of money, and a liability account to be a hole  
lacking the volume of money which would fill it. If for example, you  
need to enter a petty cash expense (with petty cash being account     
A1), then it is easily conceivable that the amount must be entered as 
negative, as the volume of money in the pot is quite obviously        
becoming smaller.                                                     
                                                                      
With a liability account as A1, it is equally simple: If for example, 
you need to reflect a purchase paid for by credit card (not the       
actual payment to the credit card organization), then it is equally   
conceivable that the amount must have a negative sign, as obviously   
the hole (your debt) becomes deeper.                                  
                                                                      
    Therefore, the following principle is also valid:                 
                                                                      
                                                                      
                                                                      
                                                                      
    Ŀ  
      If A1 is a balance sheet account (assets and liabilities),    
      then each expense must be entered as a negative, and each     
      revenue as a positive amount.                                 
      
                                                                      
                                                                      
See also: Transactions: A1 and A2                                     
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
TRANSACTIONS: STANDARD TRANSACTIONS                                   
                                                                      
Under the key combinations [ALT]-[A] to [ALT]-[R], 18 standard        
transactions can be stored. To define and store a standard            
transaction, the transaction input form must be called (with 'Trans-  
actions'/ 'Add' or [F1], [F2] or [F4] in the account sheet display)   
and filled in completely or partly. Then, [ALT]-[F10] must be pressed 
(instead of [F10] as usual), and the key indicated (A...R), under     
which the transaction shall be stored.                                
                                                                      
Whenever the transaction input form is displayed, the standard        
transactions can be called with [ALT]-[x], where [x] stands for one of
the keys [A] to [R]. Thereby, only those entry fields will be         
overwritten, which correspond to non-empty fields of the standard     
transaction.                                                          
                                                                      
Entering [ALT]-[Z] in any of the fields of the transaction input form,
will display a list of the standard transactions. From this, the      
desired standard transaction can be selected by pressing the          
corresponding key.                                                    
REPORTS: PRINTING ('Reports')                                         
                                                                      
Before printing out any reports, you should set up ACCOUNT PRO for the
printer used ('Options'/'Printer').                                   
                                                                      
ACCOUNT PRO provides easy on-screen access to all information, and    
printing out of accounts is not necessary at all. For the case        
however, where complete printouts of all accounts must be available   
from time to time, ACCOUNT PRO has the special capability of avoiding 
paper wastage. ACCOUNT PRO keeps a record of the transactions it has  
printed, except when printing out an individual account, and you can  
later ask ACCOUNT PRO to print any 'unprinted' transactions only      
('Reports'/'Account sheets'/'Unprinted transactions'). ACCOUNT PRO    
will then only reprint such pages where changes have occurred (added, 
edited or deleted transactions) and skip any unchanged pages.         
                                                                      
At the end of this operation, ACCOUNT PRO will ask you whether the    
printout is OK. If you answer with 'Yes', all transactions will be    
marked as printed. If you answer with 'No', then ACCOUNT PRO will     
consider the printout as having never occurred.                       
VIEW ('View')                                                         
                                                                      
ACCOUNT PRO is so designed that all information is easily accessible  
on-screen at all times.                                               
                                                                      
Under the 'View' item of the main menu, all principal displays of     
ACCOUNT PRO can be accessed:                                          
                                                                      
    o Account sheet                                                   
                                                                      
        - Entire sheet  (up to approx. 1,250 entries can be displayed.
                         The exact number depends on how ACCOUNT PRO  
                         has been installed, on the size of the       
                         current accounting system, and on memory     
                         available. If an account contains more       
                         transactions than can be displayed, then     
                         you can ask ACCOUNT PRO to display the       
                         transactions pertaining to a shorter period  
                         of time: one month only, or a sufficiently   
                         short 'period')                              
        - Month         (the entries and the account turnover are     
                         displayed for a particular month)            
                                                                      
        - Period        (the entries and the account turnover are     
                         displayed for a particular period of time)   
                                                                      
        - Current bal.  (displays the account's current balance       
                         quickly; especially useful for large account 
                         sheets)                                      
                                                                      
        - Open items    (displays all transactions marked as 'open    
                         items' for a selectable time period)         
                                                                      
    o Latest transact.  (displays all transactions entered since      
                         loading of the current accounting system;    
                         is particularly useful for easy detection of 
                         erroneous entries)                           
                                                                      
                                                                      
                                                                      
    o Journal view      (displays all transactions sorted according to
                         transaction number (A) or sorted according to
                         date/transaction no. (B); display A is       
                         particularly useful to find erroneous entries
                         (wrong date or wrong account number) which   
                         may have 'disappeared' anywhere in the       
                         system.                                      
                                                                      
                                                                      
    o Balance and pro-  (displays the balance sheet per the selected  
      fit & loss sheets  date and the profit & loss sheet for the     
                         period between the start and the selected    
                         date; for the sheets to be meaningful, it is 
                         necessary that the transactions are complete 
                         up to the selected date.                     
                                                                      
                                                                      
                                                                      
                                                                      
                                                                      
    o Statistics                                                      
                                                                      
        - Expenditure/  (the statistical expenditure/revenue          
          revenue        table is useful to indicate an eventual      
                         general trend)                               
                                                                      
        - Liquidity     (the statistical liquidity table may be useful
                         to indicate whether some capital could be    
                         invested differently to yield more revenue.  
                         The total amount that can currently be       
                         liquified, is shown on the last line         
                         displayed)                                   
                                                                      
                                                                      
    o Expenditure/reve- (the current balances of all expenditure and  
      venue of a month   revenue accounts are displayed)              
                                                                      
                                                                      
                                                                      
                                                                      
