                            Mackro Solutions
                             8326 Naomi Rd.
                          Eau Claire, MI 49111
                             (616) 944-5609
   
  Equipment required:
     IBM PC/XT/AT/386 or true 100% compatible
     MS-DOS or PC-DOS versions 2.11 or later
     512K RAM (640K preferred)
     1 floppy drive & 1 hard disk
 
  "Mackro  Accounting for Church Treasurers" has been well tested and in  use 
  for several years at 700 plus sites.  The programs were created for  people 
  with  little  or  no  computer  knowledge  or  accounting  knowledge,   but 
  sophisticated  enough  for experienced users.   State-of-the-art  windowing 
  features and on screen helps make these programs easy to use and very  user 
  friendly.
   
  Quick reference installation (see below for detailed instructions)
     1.  Make a directory for the program files
               MD  C:\MA
     2.  Copy program files to the program directory
               COPY  A:*.*  C:\MA
     3.  Repeat step 2 for each program disk
     4.  Make a subdirectory within the program directory for data files
               MD  C:\MA\DATA
     5.  Copy the data files into the data file subdirectory
               COPY  A:*.*  C:\MA\DATA
     6.  Copy the BAT file from program disk 1 to the root directory
               COPY  A:*.BAT  C:\
     7.  Make sure the CONFIG.SYS file in the C: root directory has an
         entry of FILES=20 (20 or more)
     8.  Log unto the root directory and execute BAT file
               MA  DATA
  
   

                              INTRODUCTION
        
*** OVERVIEW 
   MACKRO ACCOUNT is a financial records management software package for 
   Church Treasurers.  With it you can maintain a name & address database,
   an account database, process and verify contributions and deposits,
   produce receipts, print and post cash disbursements, distribute funds,
   post general accounting entries, and print varying levels of financial
   statements and reports.
        
*** Memory-Resident Software
   Some memory-resident programs will interfere with the operation of MACKRO
   ACCOUNTING.  Memory-resident programs are programs that are loaded into
   memory and can be activated at any time by pressing a key.  Examples are
   programs that give you calculator and calendar functions or print spooling
   (the ability to handle printing as a "background" task while you are
   performing other work).  To avoid problems, terminate memory-resident
   programs when using MACKRO ACCOUNTING.
        
*** GETTING HELP 
   Whenever the computer is waiting for input from the keyboard the <F1> key
   may be pressed and a help message will appear in the upper right-hand 
   corner of the screen.  These help messages pertain to the cursor's location
   at the time the <F1> key is pressed.  To remove the help message and
   restore the original screen press any key.
        
*** SCREEN ENTRY
   Entries you make on the screen do not update the data base until you give
   a positive response to an action prompt (e.g. RUN, SAVE, POST, etc.).  You
   may treat the screen as a scratch pad in the sense that you can massage
   the data on the screen as much as needed until you are satisfied with it.
   Only when you are ready and respond <Y> to the action prompt is the 
   information on the screen  used to update the data files.
        
*** SPECIAL KEYS 
   Throughout this manual specific keys on the keyboard are shown like <Rtn>.
   Below is a list of the most common keys: 
        
        <Rtn>........Return.  Used to end a line of information or command.
           Sometimes marked  Enter, CR, Line Feed or LF on the key.
        <UpArrow>....Up Arrow.  Used to return to a previous screen item.
        <DownArrow>..Down Arrow.  Used to advance to the next screen item.
        <Esc>........Escape.  Used to signal that you are finished with a
           function and wish to proceed to the next step or exit the function.
        <F1>.........Function 1.  Used to display help messages.
        <Home>.......Used to activate features.
        <Ins>........Insert.  Used to insert information.
        <Del>........Delete.  Used to delete information.
        
 *** ESCAPE KEY
    The <Esc> key is used to signal that you are ready to proceed to the next
    step or exit from the function.  You do not have to advance through all
    items on a screen to get to the bottom.  At any point on the screen,
    pressing the <Esc> key will cause the program to advance to the next step
    (usually checking the entries before prompting you for an action).
        
    At every action step, error, or warning you are given the  opportunity to
    press <Esc> to exit back to a previous step without performing an action 
    with the data on the screen.  Entries on the screen have no effect until
    you specifically give a positive response to an action prompt (e.g. RUN, 
    SAVE, POST, etc.).  A negative response to an action prompt will allow you
    to continue to edit the entries on the screen.  In any case, information
    will be displayed (usually at the bottom of the screen) indicating what 
    escape response is applicable.
        
*** EXIT
   When you finish using MACKRO ACCOUNTING, you must exit before turning off 
   the computer.  Turning off the computer before exiting can cause problems.
   The <Esc> key is used to indicate that you are finished with the particular
   function you are in.  If there is a process pending, messages will be
   displayed allowing you to indicate what action to take.  Pressing <Esc> 
   will always take you back one step until you finally exit MACKRO ACCOUNTING.
         

                           GETTING STARTED
   
*** PACKAGE CONTENTS
   Before you start make sure you have the following:
      Reference Manual  (this manual)
      2 or 3 Program Diskettes  (see below)
      1 Database Diskette
   
*** INSTALLATION 
   Make  sure  you  follow  each  step  of  these  installation   instructions 
   carefully.   If you skip a step or enter a command incorrectly the  program 
   will not operate as intended if it will operate at all.
   
 * Config.sys
   NOTE:  THE CONFIG.SYS FILE WILL BE LOCATED ON THE C: DRIVE EVEN IF YOU  ARE 
   INSTALLING THE PROGRAM ON ANOTHER DRIVE.
   
   Make  sure DOS is up and running on the root directory of drive C (the  DOS 
   prompt  C:>  should  be  displayed).  To make sure  you  are  in  the  root 
   directory of drive C, type:
                         C:     then press <Rtn>
                         CD  \   then press <Rtn>
   
   MACKRO ACCOUNTING uses several files simultaneously.  For DOS to allow this 
   you  must have a CONFIG.SYS file in your root directory that  must  contain 
   the command FILES=20 (the number must be at least 20).  To determine if you 
   have this file and if it contains the FILE command, type:
   
                    TYPE  CONFIG.SYS   then press <Rtn>
   
   If  the file exists, its contents will be displayed on the  screen.   Check 
   for   the  FILES=20  command.   If  it  is  present,  advance  to   Program 
   Installation.
   
   If the file does not exist or does not contain FILES=20 then type:
   
               COPY  CONFIG.SYS+CON  CONFIG.SYS   then press <Rtn>
   
        When the word CON appears on the screen type:
   
                 FILES=20    then press <Rtn> <Ctrl-Z> <Rtn>
   
   The following message will be displayed:          1 File(s) copied
   
   You must now re-boot your system to have the commands take effect (one  way 
   to re-boot is to press <Ctrl> <Alt> <Del> keys simultaneously).
   
 * Program Installation
   The remaining installation instructions assumes that the software and  data 
   files  will  be installed on the hard disk C:.  If you have a  second  hard 
   disk  (or partition) you may install it there; just substitute the  desired 
   drive letter as appropriate.

   You  need to create a directory on your hard disk for MACKRO ACCOUNTING  to 
   keep it separate from anything else on your system.  To create the  program 
   directory, type:
   
                       MD  C:\MA   then press <Rtn>
   
   To copy the programs into the directory, insert the first PROGRAM  DISKETTE 
   into drive A then type:
                    COPY  A:*.*  C:\MA  then press <Rtn>
   
   After  the drive A light goes out remove the program diskette  then  repeat 
   the  command  with  each PROGRAM DISKETTE.  Do  not  install  the  database 
   diskette at this point.  It will be installed in the next step.
   
 * Database Installation
   You  must  use  a  copy of the prepared databases to start  a  new  set  of 
   records.   For ease in making backups, a separate data subdirectory  should 
   be  set  up  for them.  If you will only be keeping records  for  a  single 
   organization set up one production database subdirectory.  Give it a  short 
   name  such  as CHUR, or the initial of your church.  To create  a  database 
   subdirectory, type the following replacing ???? with the subdirectory  name 
   you will be using:
   
                       MD  C:\MA\????   then press <Rtn>
   
   If you will be keeping records for multiple organizations set up a database 
   directory   for  each.   Repeat  the  above  command  for   each   database 
   subdirectory you wish to set up.  In addition to your "production" database 
   directory it is a good idea to set up an additional subdirectory named TEST 
   for  a copy of the databases to be used when you want to experiment with  a 
   function of the software without affecting your actual database.
   
   To   install  a  copy  of  the  startup  databases  in  any  of  the   data 
   subdirectories  you created, place the DATABASE DISKETTE in drive  A:  then 
   type  the following replacing ???? with a database subdirectory  name  that 
   was created with the previous command:
   
                    COPY  A:*.*  C:\MA\????   then press <Rtn>
   
   Repeat this command using the name of each database directory you set up.
   
   
 * Batch File Installation
   A  DOS batch file that can be used to activate MACKRO ACCOUNTING  has  been 
   provided  on the program diskettes for your convenience.  A batch  file  is 
   simply  a  batch of DOS instructions that can be activated  with  a  single 
   command.   MACKRO  ACCOUNTING batch file, MA.BAT, will be  located  in  the 
   C:\MA directory after installation of the software.
   
   If you wish to create your own batch file or incorporate MACKRO  ACCOUNTING 
   into  a  menu  program you may use the supplied batch file  as  a  pattern.  
   However,  unless you are proficient with setting up batch files you  should 
   use  the  one  supplied. Copy the MA.BAT file to  your  root  directory  by 
   typing, at the C:\ prompt in DOS:

                  COPY  C:\MA\MA.BAT  C:\   then press <Rtn>
   
*** STARTING THE PROGRAM
   If you have followed the preceding directions properly you should have  all 
   necessary program and data files ready for use.  To start the program using 
   the batch file installed above, type the following in DOS at the C:\ prompt 
   (where  ???? is replaced with the name of the subdirectory  containing  the 
   databases you wish to work with):
   
                       MA  ????   then press <Rtn>
   
   If  you cannot activate the program, review the installation steps to  make 
   sure you did not omit a step or enter the information incorrectly.  If  all 
   else fails, reinstall the software and data files.
   
 * First Time Start
   The  first time you start the program with a new set of databases, it  will 
   ask  you for the initial receipting year for contributions and  the  fiscal 
   year  for account financial statements.  You must supply  this  information 
   before the program will allow you to proceed.  If you set up multiple  sets 
   of databases, you will need to supply the information for each one.
   
 * Receipting Year
   Contribution  History must be kept by calendar year for tax purposes.   You 
   must  enter the last two digits of the year you wish to start with  at  the 
   prompt:
   
        Enter receipting year for Contribution History file: [  ]   (e.g. 89)
   
   The program will then set up the necessary control information and an empty 
   database  (file) for that year to receive contribution entries that can  be 
   used  for reports and receipts.  Refer to the Starting  With  Contributions 
   chapter  at  the  beginning of the Contributions  &  Deposits  section  for 
   further information on building your databases.
   
 * Fiscal Year
   You may keep your account database (general ledger) on a calendar year or a 
   non-calendar  fiscal  year  reporting basis.  A  calendar  year  starts  in 
   January  and ends in December.  A non-calendar fiscal year may  start  with 
   any other month and end a year later (e.g. July through June).
   
   MACKRO  ACCOUNTING can work with any fiscal year that starts and ends on  a 
   natural month break.  Enter in the beginning and ending month/year for  the 
   most  recent year that ended -- the Starting With Accounting  chapter  will 
   give you a chance to change the dates if necessary at that point.
   
         Enter the dates for your most recently completed accounting year:
  
         Beginning Month/Year [   /   ]   Ending Month/Year [   /   ]
   
   For  example, to set up the calendar year 1989 enter 01/89 and  12/89.   To 
   set  up a fiscal year starting July 1988 and ending June 1989  enter  07/88 
   and  06/89.   The  program will save the dates as part  of  its  accounting 
   control information.

*** UPDATE ORGANIZATION INFORMATION
   After  you have set up the required control information above, you will  be 
   allowed to enter the program and the main menu will be displayed.  However, 
   there is one additional piece of information that should be set up for each 
   database  set  before  actually  starting  to  use  it:  the   organization 
   information.
   
   To enter your organization information select Misc. Functions (choice 9) on 
   the  main  menu  then select Update Organization  Information  (choice  1).  
   Enter  in  the  name and address to be used  for  report  headings,  return 
   address,  etc.   This  will  identify each  report  as  belonging  to  your 
   organization.
   
   After entering in the organization information press <Rtn> then <Esc>.  You 
   will receive the following message:
   
                  Are you ready to SAVE this data? _ (Y/N, <ESC>=exit)
   
   Check over the information.  If the information is not yet the way you want 
   it  press  <N>.  The cursor will return to the  address  area  for  further 
   editing.   If the information is correct as is press <Y> it will  be  saved 
   for future use.
   
   The  third  option  <ESC>=exit  is a way to allow you  to  exit  from  this 
   function without saving any changes made.  This option can also be used  in 
   the  future if you wish to look at the information and exit without  making 
   changes.
   
   You  have now completed the installation and set up of  MACKRO  ACCOUNTING.  
   You should now read the next chapter before using the software.
                            
            
                            MAIN MENU
   
   All  functions  of MACKRO ACCOUNTING software are activated from  the  Main 
   Menu.   This  menu will be your starting point for each  session  with  the 
   software.  Each menu entry may be referred to as a function or program.  In 
   the following documentation the terms are used interchangeably.
   
   Some menu selections will present you with another menu from which to  make 
   a  further selection.  In other cases you will be presented with  a  screen 
   that can be used to update information or post entries.  The chapters  that 
   follow  will explain each function and show samples of the way  the  screen 
   will look as well as samples of the printouts produced.  
   
   
*** MENU SCREEN 
   After  you  have installed the programs (see GETTING STARTED  chapter)  and 
   started the program the Main Menu will be displayed.
   
*** SELECTION

   A  highlighted  bar  is  used to indicate the menu  section  from  which  a 
   selection  may be made (see Contributions & Deposits line above).  To  move 
   the  highlighted bar between the Contributions & Deposits section  and  the 
   General  Accounting  section  use  the <UpArrow>  or  <DownArrow>  keys  as 
   appropriate.
   
   Once  the  highlighted bar is positioned at the desired  section,  you  may 
   enter  the  number or character of the function you wish to  activate.   To 
   quit MACKRO ACCOUNTING and exit back to DOS press <Esc>.
   
*** PROGRAMS
   The  numbered programs on the left side of the menu change  information  on 
   the  databases.  The lettered programs on the right side of the  menu  only 
   read  the  information on the databases.  These lettered  programs  produce 
   reports  or make backup copies of the files and can be run whenever and  as 
   often as you wish.  Programs can be selected by moving the highlighted  bar 
   to  the  desired  section and then typing the number or  character  of  the 
   program.
   
   The  programs are briefly described on the following pages.  There are  two 
   groups  of  programs: the Contributions & Deposits Group  and  the  General 
   Accounting Group.  These two groups are respectively represented by the two 
   sections on the Main Menu.
   
   The Contributions & Deposits Group consists of the following:
   
             Name & Address Update              Name & Address Lists
             Contribution & Income Entry        Contribution Reports
             Deposits                      Receipts
             Misc. Contribution Functions       Backup Accounting Files
   
   
   The General Accounting Group consists of the following:
   
             Account Update                Account Lists
             Check Disbursement Entry           Entry Lists (Journals)
             Local Funds Transfer Entry         Account Balance Lists
             General Accounting Entry           Account Ledger Reports
             Monthly/Annual Closing             Financial Reports
             Misc. Account Functions            Backup Accounting Files
   
*** CONTRIBUTIONS & DEPOSITS GROUP
   The Contributions & Deposits group consists of several programs that  allow 
   you to account for contributions & other income that make up deposits.  You 
   may  set up names and addresses, post contributions, make  deposits,  print 
   lists,   reports   and   contribution   receipts,   perform   miscellaneous 
   contribution functions, and backup up contribution files.  The programs  in 
   the Contributions & Deposits group may be used with, or independent of, the 
   General  Accounting  Group  programs  (i.e.  you  may  use  the  group   of 
   Contributions & Deposits programs as a stand alone contribution  receipting 
   system).
   
   The  Contributions & Deposits programs are logically paired.  Each  program 
   that  changes  information on the database has  a  logically  corresponding 
   report  program  shown to its immediate right.  This does not  dictate  the 
   order  in  which the programs are run, but, it does  reflect  which  report 
   program  is  likely  to be run after performing  a  function  that  changes 
   information on the databases.  These programs are discussed in paired order 
   below.
   
 * Name & Address Update
   The Name & Address Update program is used to enter and maintain a Name  and 
   Address   database  of  members,  donors,  interests,  etc.   for   labels, 
   contributions, and other purposes.  Other information besides the name  and 
   address  may  be entered to identify the characteristics  of  a  particular 
   individual  for selection or informational purposes.  To update  names  and 
   addresses, press <1> at the CONTRIBUTIONS & DEPOSITS section.

 * Name & Address Lists
   The  Name  & Address Lists program will allow you to list  the  information 
   saved on the Name & Address database.  You may choose to organize the  list 
   in alphabetic or ID sequence and send the report to the screen, printer  or 
   disk.   The  program will produce standard 1-up address  labels,  name  and 
   address  lists,  or lists with all information from the  name  and  address 
   database.    To  produce  name  and  address  lists,  press  <A>   at   the 
   CONTRIBUTIONS & DEPOSITS section.
   
 * Contribution & Income Entry
   The  Contribution  & Income Entry program is used to  post  direct  outside 
   income  for  which a deposit or receipt is required.  As  the  contribution 
   detail is entered it is saved in an open deposit database.  Entries may  be 
   edited  using  this program as long as the deposit remains open.   You  may 
   print  a  detail  contribution  report  or a  trial  deposit  list  of  the 
   information  on the open deposit database to verify the entries.   To  post 
   contributions  and  income,  press  <2> at  the  CONTRIBUTIONS  &  DEPOSITS 
   section.
   
   After  verifying  and editing the contributions you will use  the  Deposits 
   function  to  close the deposit.  At that point the  contributions  can  no 
   longer  be edited.  Closing the deposit makes the  contributions  available 
   for receipts, deposit reports, or posting to the account database.
   
   Indirect income not requiring deposit or receipts (e.g. accrued interest on 
   savings  or  checking accounts) may be entered directly  into  the  account 
   database  once  you  are using the General  Accounting  section.   Use  the 
   General Accounting Entry program for this purpose.  
   
 * Contribution Report
   The  Contribution  Report  program  will  produce  a  detail  list  of  the 
   contributions  by donor in the "open" deposit (cash and checks on hand  and 
   not  yet  deposited) to allow you to verify the  contributions  before  the 
   deposit  is closed.  It will also produce detail or total recap reports  or 
   contribution  summaries by offering type for any range of deposits  already 
   "closed".   You may send the report to the screen, printer or to disk.   To 
   produce  contribution  reports, press <B> at the CONTRIBUTIONS  &  DEPOSITS 
   section.
   
 * Deposits
   The  Deposits  program is used to produce a deposit list  and  contribution 
   summary,  close  the current (open) deposit, and/or post  deposits  to  the 
   account  database.   To close deposits, produce deposit lists,  or  post  a 
   deposit, press <3> at the CONTRIBUTIONS & DEPOSITS section.
   
   Run trial deposit lists as often as necessary to verify the contents of the 
   open  deposit prior to closing it.  You may edit the contributions  in  the 
   open deposit by using the Contribution Entry program.  Closing the  deposit 
   makes it permanent in that no further editing may take place except for the 
   dates  --  corrections  to  closed deposits  must  be  made  by  additional 
   correcting entries.
   
   Closed  deposits  may be posted to the account database.  However,  do  not 
   post them to the account ledger until you have set up your account balances 
   and are ready to start using the General Accounting section.  The  Starting 
   With Accounting chapter explains how to coordinate the two functions if you 
   have  been  recording contributions for a period of time before  you  start 
   using  the  General  Account section.  Posting deposits  only  affects  the 
   account ledger and has no effect on contribution receipting itself.
   
 * Receipts
   The  Receipts  program is used to produce donor receipts  in  ID  sequence.  
   They  may  be  produced  as often during  the  year  as  desired,  however, 
   quarterly  or annually will probably be most common.  You may  specify  the 
   period  (based on deposits) to be covered by the receipts.  The report  may 
   be sent to the screen, printer or to disk.  For printed receipts, use plain 
   white  8.5x11 paper (9.5x11 computer stock) or a special  pre-printed  form 
   (see   Receipts   chapter).   To  produce  receipts,  press  <C>   at   the 
   CONTRIBUTIONS & DEPOSITS section.
   
 * Miscellaneous Contribution Functions
   The Miscellaneous Contribution Functions control the operation of  features 
   of  the contribution programs, provide or modify information used by  them, 
   or  reorganize files.  You will very seldom have to use them but  they  are 
   important  when  you  need  them.   To  select  miscellaneous  contribution 
   functions, press <9> at the CONTRIBUTIONS & DEPOSITS section.
   
   The  Update  Organization Information function will allow you to  enter  or 
   edit  the  organization name and address that is printed on  most  reports.  
   The  address is printed on deposits and other lists and can be  printed  on 
   receipts if your organization's name and address is not pre-printed on  the 
   forms.
   
   The  Update  Contribution  Control function will allow you  to  change  the 
   information  used  by various programs to control features  or  information 
   displayed on the screen.  Some controls may be changed at will; some should 
   be left alone except under direction of your software coordinator.
   
   The  Re-index  Contribution Files function will allow you  to  rebuild  the 
   index  portion of your databases from the data portion.  The files  are  in 
   two  parts: the data portion (that which you enter and save) and the  index 
   portion  (a part built by the programs to allow them to access  records  in 
   different  orders e.g. alphabetic, numeric, etc).  If,  after  experiencing 
   hardware or power problems, you discover that one or more of your  database 
   files  is  corrupted, re-indexing them will many times solve  the  problem.  
   This  function  will  also remove "holes" left by records  that  have  been 
   deleted but not removed from the file.
   
   The  Split Contribution History File function will allow you to break  your 
   contribution  detail into separate files.  Because the contribution  detail 
   continues  to  accumulate  during the year the database  can  become  quite 
   large.   Although you normally should keep the entire  year's  contribution 
   detail together on the disk, it may not always be possible without  running 
   out  of space, especially on smaller capacity disk drives.   This  function 
   will create a new file containing a summary for each donor and each deposit 
   from  the original contribution detail.  The original contribution  history 
   file may then be removed from the disk to free up space.
   
   The  Update Contribution History Account Number function will allow you  to 
   change  the account numbers or names of "split" history files.  As  account 
   numbers  or  names  are  changed the account  information  on  the  current 
   contribution history file is automatically updated.  If you have split your 
   contribution  history  file, the older detail history file(s) will  not  be 
   automatically  be  updated.   Use  this function  to  update  the  previous 
   sections  of  a split contribution file for the same year to  keep  reports 
   consistent (i.e. using the same account numbers) for the entire year.
   
   The  Rebuild Contribution History Account Table function will allow you  to 
   rebuild  a corrupted or missing account table for any contribution  history 
   file.   This  table  lists each account used on the  history  file  and  is 
   required for some programs.  If for some reason this table is missing  when 
   it  is  needed  by a program you will get an error message  asking  you  to 
   rebuild it.  Use this function to do so.
   
   The  Change All Open Contribution Dates function will allow you to  correct 
   all  dates for a deposit.  If you have not closed the deposit you can  edit 
   the  date  of  each  contribution using  the  Contribution  Entry  program.  
   However, since all contributions for a given deposit will normally have the 
   same  date,  you may use this function to change them all  at  once.   This 
   function  is  also the only way you can change contribution dates  after  a 
   deposit is closed.
   
   The Delete Open Contribution Entries function will allow you to  completely 
   erase all contribution entries in the open deposit if you get to the  place 
   where  you  just  want  to start the batch  over.   Only  in  very  unusual 
   situations should this be needed.  You should note, however, that there  is 
   no method of undeleting the entries, other than re-entering them, once  you 
   delete them.
   
   The Change Deposit Date function will allow you to correct a deposit  date.  
   Other than account numbers and names, this is the only information that can 
   be  changed once a deposit has been closed.  All other corrections must  be 
   made by posting correcting entries with the Contributions & Income program.
   
   Backup Contribution Files
   The Backup Contribution Files function will allow you to make backup copies 
   of  the contribution databases.  You can invest a lot of time using  MACKRO 
   ACCOUNTING.  The databases stored on your system will become more  valuable 
   the  longer you use it.  This is an investment that you must  protect.   It 
   may  be  impossible to replace the information on your data  files  if,  by 
   accidental  (or malicious) means, they are erased or an equipment or  power 
   malfunction  destroys  them.   Backup  copies ensure that  a  copy  of  the 
   information  can  be  restored if the original is lost.  To  back  up  your 
   contribution files, press (Z) at the CONTRIBUTIONS & INCOME section.
   
   One  of  the  reasons  that  you were  instructed  to  set  up  a  separate 
   subdirectory for your data files in the Getting Started chapter is so  that 
   a  copy  of  the data files can be made without having  to  also  copy  the 
   program files each time -- the original program diskettes can serve as  the 
   program backup copy.  This will reduce the number of diskettes used.
   
   As you add data to the files they will grow in size.  You will need several 
   diskettes to make a backup of you files.  As the year progresses the  files 
   will  continue to grow in size, still more diskettes will be needed.   Keep 
   additional  formatted  diskettes handy so they can be added to  the  backup 
   set.
   
*** GENERAL ACCOUNTING GROUP
   The  GENERAL  ACCOUNTING  group consists of several programs  that  may  be 
   logically  divided  into five sub-groups:  programs that  update  and  list 
   accounts  (1 & A), programs that post information to the  account  database 
   (2-4),  programs  that  produce general accounting  working  papers  (B-D), 
   programs  that  close periods and produce financial reports (5  &  E),  and 
   other functions (9 & Z).  The programs are discussed in this order below:
   
 * Account Update
   The  Account  Update  program is used to set up  and  maintain  an  account 
   database  for  accounting purposes.  Information set up with  this  program 
   includes the account number and name, controls indicating how the  accounts 
   should be used, and budget amounts.  The accounts in the database may  then 
   be  posted  to,  using the various entry programs.  The  results  of  those 
   postings  may be shown in various lists and reports.  To  update  accounts, 
   press <1> at the GENERAL ACCOUNTING section.
   
 * Account Lists
   The  Account  Lists program will produce a list of the accounts  (chart  of 
   accounts) on the account database.  You may send the report to the  screen, 
   printer  or  to  disk.  To produce a chart of accounts, press  <A>  at  the 
   GENERAL ACCOUNTING section.
   
 * Check Disbursement Entry
   The  Check Disbursement Entry program is used to post  check  transactions.  
   You  may  either record checks already typed manually or have  the  program 
   print the check prior to posting the transaction.  Posting the disbursement 
   will  update  the balances of the accounts and the  transaction  detail  is 
   saved  for journal lists, ledger reports, etc.  If you use the  program  to 
   print checks, use MOORE Business Forms series 7030 multi-purpose checks  or 
   equivalent.  To post checks, press <2> at the GENERAL ACCOUNTING section.
   
 * Local Funds Transfer
   Current  accounting  practice for "other  nonprofit  organizations",  which 
   includes  churches and schools, assumes that there is a primary  source  of 
   general  income  into  the  organization  that  will  be  distributed,   or 
   allocated,  for  various  purposes.  This distribution  takes  place  as  a 
   periodic transfer (usually monthly) of general funds to specific areas  (we 
   call these areas local funds).
   
   The  Local  Funds  Transfer program is used to post  these  transfers.  You 
   specify  a local fund that will be the source and up to thirty local  funds 
   to  receive  the  amount being transferred.  You can  also  edit  and  save 
   budgeted transfer controls that may be used for your monthly  distribution.  
   To transfer local funds, press <3> at the GENERAL ACCOUNTING section.
   
 * General Accounting Entry
   The  General  Accounting Entry program is used to post  general  accounting 
   transactions not covered by other entry programs, including indirect income 
   such as checking and savings interest.  It is also used to post  prior-year 
   adjusting   or  correcting  entries.   Standard   debit/credit   accounting 
   designations  are used (see Appendix A for examples) and  each  transaction 
   must  balance before you are allowed to post it.  Posting the entries  will 
   update  the account balances and save the detail for journal lists,  ledger 
   reports, etc.  To post general accounting entries, press <4> at the GENERAL 
   ACCOUNTING section.
   
 * Entry Lists
   The  Entry Lists (Journals) program will produce lists of  transactions  in 
   the  order  in which they were posted from any  accounting  entry  program.  
   These  lists are commonly called journals.  You may send the lists  to  the 
   screen,  to the printer, or to disk.  It is recommended that you print  out 
   entry  lists  at least after closing each month.  To produce  entry  lists, 
   press (B) at the GENERAL ACCOUNTING section.
   
 * Account Balance Lists
   The  Account  Balance Lists program will reproduce a list of  accounts  and 
   their  balances. These lists take the place of the report  commonly  called 
   the trial balance.  The entry programs insure that your ledger is always in 
   balance so these lists will primarily serve as a preview of the information 
   that  will  make up your financial reports.  The list may be  sent  to  the 
   screen, printer or to disk.  To produce account balance lists, press (C) at 
   the GENERAL ACCOUNTING section.
   
 * Account Ledger Reports
   The  Account  Ledger  Reports  program  will  produce  a  detail  list   of 
   transactions by account.  These lists are commonly called the ledger.   You 
   may  send the report to the screen, printer or to disk. You can select  any 
   account  or  account  range  to be listed so  the  program  is  useful  for 
   producing  detail  copies  of specific accounts  (e.g.  bank  accounts  for 
   reconciliation,  expense accounts for analysis, etc.).  It  is  recommended 
   that  you  print a complete account ledger report for  all  accounts  after 
   closing each month.  To produce an account ledger report, press (D) at  the 
   GENERAL ACCOUNTING section.
   
 * Monthly/Annual Closing
   The  Monthly/Annual  Closing  program will prepare the file  for  the  next 
   accounting  period.   In the case of monthly closing, the  current  account 
   balances are recorded as representing a specific month-end.  These  monthly 
   balances  are then used for reports, etc.  Annual closing will prepare  the 
   file  to  accept postings for a new accounting year.  To close a  month  or 
   year, press (5) at the GENERAL ACCOUNTING section.
   
 * Financial Reports
   The  Financial  Reports program will produce monthly and  annual  financial 
   statements  for formal presentation to your controlling board  and  finance 
   committee.   The  program  will allow you to  select  different  levels  of 
   reports which vary in their level of detail.  To produce financial reports, 
   press (F) at the GENERAL ACCOUNTING section.
   
 * Miscellaneous Accounting Functions
   The Miscellaneous Accounting Functions control the operation of features of 
   the  accounting  programs, provide or modify information used by  them,  or 
   reorganize  files.   You  will very seldom have to use them  but  they  are 
   important   when  you  need  them.   To  select  miscellaneous   accounting 
   functions, press <9> at the GENERAL ACCOUNTING section.
   
   The  Update  Organization Information function will allow you to  enter  or 
   edit  the  organization name and address that is printed on  most  reports.  
   The address is printed on some reports.
   
   The  Update  Accounting  Control  function will allow  you  to  change  the 
   information  used  by various programs to control features  or  information 
   displayed on the screen.  Some controls may be changed at will; some should 
   be left alone except under direction of your software coordinator.
   
   The Re-index Accounting Files function will allow you to rebuild the  index 
   portion  of  your databases from the data portion.  The files  are  in  two 
   parts:  the  data  portion (that which you enter and save)  and  the  index 
   portion  (a part built by the programs to allow them to access  records  in 
   different  orders e.g. alphabetic, numeric, etc).  If,  after  experiencing 
   hardware or power problems, you discover that one or more of your  database 
   files  are corrupted, re-indexing them will many times solve  the  problem.  
   The  function  will  also remove "holes" left by  records  that  have  been 
   deleted but not removed from the file.
   
   The  Verify Account Ledger function will analyze your account database  and 
   perform  corrective  measures,  if  appropriate to  attempt  to  recover  a 
   corrupted  file.   Each program that posts entries to  the  account  ledger 
   performs  a  check to determine if all prior postings  and  account  number 
   changes  have completed properly.  If a posting or account number  updating 
   process  is  not  allowed  to complete due  to  power  problems,  equipment 
   malfunction, or operator intervention, no further entries can be posted  to 
   the account ledger until it has been verified and corrected.
   
   You may also run this program any time you feel there may be a problem even 
   if  the programs have not indicated there is one.  It will not affect  your 
   accounting  records  if  everything is in order.  If  there  are  problems, 
   however, it will correct any it discovers.
   
   The  Edit  Account Transactions function will allow you to edit  the  date, 
   reference  and/or  description for any transaction.  If you posted  to  the 
   wrong account or entered the wrong amount you must make a correcting entry.  
   Refer to the chapter covering the entry programs for correcting entries  of 
   this  nature.  However, if you posted using the wrong date,  reference,  or 
   description, or if you just want to edit one of these items to make it more 
   satisfactory, use this function to do so.
   
   The Reverse Annual Closing function will allow you to reverse the effect of 
   an  annual  closing.  The balances and transactions for  the  oldest  year, 
   however, cannot be recovered by this process.  The only way you can totally 
   reverse  an annual closing is to restore the files from a backup copy  made 
   just before the closing.
   
   This  program  should  never  have to be run  unless  you  are  not  paying 
   attention and perform an annual closing unintentionally.  Since you can use 
   the  General Account Entry program to post to prior years, you  should  not 
   have to reverse an annual closing to make additional postings or  auditor's 
   adjustments. 
   
 * Backup Accounting Files
   The  Backup Accounting Files function will allow you to make backup  copies 
   of  the  accounting databases.  You can invest a lot of time  using  MACKRO 
   ACCOUNTING.  The databases stored on your system will become more  valuable 
   the  longer you use it.  This is an investment that you must  protect.   It 
   may  be  impossible to replace the information on your data  files  if,  by 
   accidental  (or malicious) means, they are erased or an equipment or  power 
   malfunction  destroys  them.   Backup  copies ensure that  a  copy  of  the 
   information  can  be  restored if the original is lost.  To  back  up  your 
   accounting files, press <Z> at the GENERAL ACCOUNTING section.
   
   One  of  the  reasons  that  you were  instructed  to  set  up  a  separate 
   subdirectory for your data files in the Getting Started chapter is so  that 
   a  copy  of  the data files can be made without having  to  also  copy  the 
   program files each time -- the original program diskettes can serve as  the 
   program backup copy.  This will reduce the number of diskettes used.
   
   As you add data to the files they will grow in size.  You will need several 
   diskettes to make a backup of your files.  As the year progresses the files 
   will  continue to grow in size, still more diskettes will be needed.   Keep 
   additional  formatted  diskettes handy so they can be added to  the  backup 
   sets.

   
                           STARTING WITH CONTRIBUTIONS
   
   
   This  chapter  outlines the steps you must take to set  up  a  contribution 
   system using MACKRO ACCOUNTING.  The Contributions and Deposits section  of 
   the  software  can  be operated independently  of  the  General  Accounting 
   section.   You do not need to start use of both sections at the same  time.  
   In  fact, if your accounting year is not a calendar year, you should  start 
   the  contribution  section at the beginning of the calendar  year  and  the 
   accounting section at the beginning of the accounting fiscal year.
   
   
*** Step 1: LIST ACCOUNTS 
   The  account  database released with MACKRO ACCOUNTING contains  trust  and 
   income accounts for contributions.  Use the Account Lists function to print 
   a list of them.  Review your list.
   
   The  accounts  released  with MACKRO ACCOUNTING  have  been  given  numbers 
   appropriate for their function in accounting.  If you need to add  accounts 
   refer  to the Account Update chapter of the General Accounting  section  of 
   this  manual for guidance.  Appendix A contains a discussion of  trust  and 
   local funds that you should also read before you add accounts, particularly 
   if you question the numbering of the accounts.  Do not attempt to  renumber 
   accounts  without reading both Appendix A and the Account  Update  chapter.  
   Without an understanding of these chapters you will most likely end up with 
   undesirable results.
   
   Use  the  Account Update program to add any contribution  income  or  trust 
   accounts  you  feel you may need and delete those not needed.   Change  the 
   name of any account that may need it.  Update your accounts and run account 
   lists until you are satisfied with the results.  Keep in mind that you  can 
   always add or change accounts in the future.
   
*** Step 2: CHECK CONTRIBUTION YEAR 
   If you followed the procedures outlined in the Getting Started chapter  you 
   will  have specified your starting contribution year.  If for  some  reason 
   the  year you entered is not correct, use the Misc. Contribution  Function: 
   Control Update to change it now.
   
*** Step 3 ENTER NAMES & ADDRESSES 
   You  are  now ready to enter names and addresses.  Use the Name  &  Address 
   Update  program  to set up the individuals for whom you will  be  receiving 
   contributions.   Refer to the Name & Address chapter later in this  chapter 
   for instructions on assigning IDs.  Additional names can be added later  as 
   needed.
   
   
*** CONTRIBUTION CYCLE
   When  you  have checked your donation accounts, verified  the  contribution 
   year  control,  and  entered names and addresses, you are  ready  to  start 
   recording  contributions.  Your normal cycle will follow a  rather  regular 
   pattern.
   
 * Weekly
   Use  the  Contributions  & Income Entry program  to  record  contributions.  
   These  will be posted into an "open" contribution file.   The  Contribution 
   Report and Trial Deposit programs can be used to print lists to verify your 
   entries.   Use  the  entry  program to correct any  errors  in  the  "open" 
   contribution file.
   
   Once  you have checked your "open" contribution entries and  are  satisfied 
   that  they  are  correct, use the Close Deposits function  to  "close"  the 
   deposit  and  print a final deposit list.  This list may be used  for  your 
   deposit to the bank.  Repeat this procedure each week.
   
 * Periodically
   You  may  print receipts for any period you  choose  (monthly,  bi-monthly, 
   quarterly,  semi-annually, or annually).  Run receipts as many  times  as 
   needed with full detail, just recap information or both.
   
   Once  you  start  using the General Accounting section you  may  post  your 
   deposits  to  the  account ledger by running  the  Post  Deposit  function.  
   However,  do not post deposits to the account ledger until you set up  your 
   account  balances and start using the General Accounting section.   Posting 
   deposits  is  a function that only affects the account ledger  and  has  no 
   effect  on contribution receipting itself.  There are instructions  in  the 
   Starting  With Accounting chapter that will explain how to coordinate  your 
   deposits  with  the accounting function once you start  using  the  General 
   Account section.
   
 * Year-End
   No special procedure is needed at year-end since contributions are recorded 
   by  calendar year and the date of the contribution gives the  programs  the 
   information needed to keep each year separate.
                           

             
                            STARTING WITH ACCOUNTING

   This  chapter  outlines  the  steps you must take to  set  up  your  church 
   accounting  records  using MACKRO ACCOUNTING.  If your church also  runs  a 
   school,  the  school  accounting should be kept separate  from  the  church 
   accounting.  MACKRO ACCOUNTING for School Treasurers, specifically designed 
   for church schools, should be used for that purpose.
   
   To  set up your church accounting records, follow these steps carefully  to 
   insure  that you get started properly.  Do not attempt to take  short-cuts.  
   There are audit controls built into the programs that may make it difficult 
   to correct any problems you create if you do not follow these steps.
   
   The  General  Accounting  section  of MACKRO  ACCOUNTING  can  be  operated 
   independently of the contribution section.  You do not need to start use of 
   both sections at the same time.  In fact, if your accounting year is not  a 
   calendar  year, you should start the contribution section at the  beginning 
   of  the  calendar year and the accounting section at the beginning  of  the 
   accounting fiscal year.
   
   Steps  are given to show you how to start your accounting in the middle  of 
   an accounting year.  However, starting in mid-year is not recommended.   It 
   can be a trouble-some process to determine the proper amounts for the first 
   part of the year.  Unless you are quite comfortable with accounting, it  is 
   much  more  practical to start your accounting at the beginning of  a  year 
   even if you have to wait.
   
*** DOUBLE-ENTRY ACCOUNTING
   MACKRO  ACCOUNTING  follows  standard  double-entry  accounting   practice.  
   However, most of the technical aspects of accounting are not apparent since 
   the programs "know" how to handle the information being processed.
   
   There are four entry programs associated with the accounting function:
             1)   The Post Deposits function of the Contributions  &  Deposits 
   section
             2)  The Check Disbursements Entry
             3)  The Local Funds Transfer Entry
             4)  The General Accounting Entry
   
   The  last three programs are part of the General Accounting  section.   All 
   but the General Accounting Entry program are set up in such a way that  the 
   double-entry  accounting  taking  place  is a  natural  by-product  of  the 
   process.
   
   The  General Entry program, being a general purpose entry program  that  is 
   used when no other entry program is appropriate, is the only entry  program 
   where  you have to explicitly identify debits and credits.  You  must  know 
   enough  about  debits  and  credits to assign  them  properly.   The  other 
   programs assign them automatically.  Refer to Appendix A, Basic  Accounting 
   Concepts,  for  a  brief  discussion  of  some  double-entry  concepts  and 
   examples.
   
   Fortunately, except for entering your balances originally and an occasional 
   correction or adjustment, you should not have to use the General Accounting 
   Entry  program  often.   The vast majority of your work will  be  with  the 
   specialized entry programs.
   
   Many safeguards have been built into the programs to insure that the proper 
   accounting  procedures  are being followed and that you will be  guided  as 
   necessary.   The lack of a complete understanding of accounting should  not 
   discourage  you from using MACKRO ACCOUNTING.  Every attempt has been  made 
   to  make  the  software  easy and natural to use.   If  you  have  a  basic 
   understanding of accounting and the work of the church or school  treasurer 
   you should be able to operate the programs.
   
*** MANUAL COLUMNAR SYSTEM
   Many  churches  use a columnar disbursement form with  a  manual  peg-board 
   accounting  system.   Each  column represents a different  local  fund  and 
   checks  written against the fund are entered in the proper column.  At  the 
   end of the month the balance of the fund from the prior month is  forwarded 
   and  a  summary of the receipts for the current month  entered.   Transfers 
   from the combined budget to the various local funds are also entered.  This 
   determines the end-of-month balance for each local fund.
   
   There  are some conceptual differences between the manual  columnar  system 
   and  MACKRO ACCOUNTING.  If you are using such a system, this section  will 
   help explain the differences.
   
   Each  local  fund in the manual columnar system is a single  account.   All 
   activity  for a given local fund is entered into the column.  If  there  is 
   any  attempt  to differentiate between the types of  activity  affecting  a 
   local  fund,  it  is by manually analyzing the individual  entries  in  the 
   column.
   
   MACKRO ACCOUNTING, on the other hand, keeps track of the different types of 
   activity  taking place within the local fund.  Each local fund consists  of 
   several accounts: a fund balance account to retain any balance carried over 
   from  the  prior  year,  and  activity  accounts  (income,  expense  and/or 
   transfers)  to  record fund activity for the year.  Each  activity  account 
   represents a different type of activity associated with the local fund.
   
   During  the  year-end closing process, the updated balance of the  fund  is 
   automatically  carried  forward to the new year.  All income,  expense  and 
   transfer activity accounts for the new year will automatically be set up to 
   start recording new activity.
   
   You  may  set additional local funds as needed.  In addition, you  may  add 
   activity accounts, as desired, to any local fund at any time.
   
*** Step 1: LIST ACCOUNTS
   The account database released with MACKRO ACCOUNTING contains accounts that 
   would commonly be used.  Use the Account Lists function to print a list  of 
   them.   Review  your  list and the list contained  in  the  Account  Update 
   chapter.
   
   Use the Account Update program to change the name of the bank account.
   
   Most  treasurers  will find the accounts set up on  the  database  diskette 
   sufficient.   However, if you need to add or change accounts, refer to  the 
   Account  Update  chapter for guidance on assigning  account  numbers.   The 
   software  uses preassigned ranges of account numbers to identify  different 
   types  of  accounts.   Assigning  accounts numbers properly  is  a  key  to 
   successfully producing accurate and appropriate financial statements.
   
   The  Account  Update  Chapter  also  alerts  you  to  financial   statement 
   implications  you  should consider when adding or changing  accounts.   The 
   accounts released with the software are properly placed within the  account 
   numbering  structure.   If you change them without understanding  the  full 
   implications  of  the  number  reassignment you will  likely  end  up  with 
   inappropriate and inaccurate financial statements.
   
*** Step 2: CHECK FISCAL YEAR
   If you followed the procedures outlined in the Getting Started chapter  you 
   will  have specified the beginning and ending dates of your  most  recently 
   ended  accounting  year.   Specifying  the dates  for  the  last  completed 
   accounting year will allow you to enter ending balances for that year.  The 
   balances will then be carried forward to the "current" year by closing  out 
   the  "old"  year.   This is the only way you can  establish  the  beginning 
   balances of the current year.
   
   If you had specified the beginning and ending dates for the current  fiscal 
   year with the intention of starting out by posting your beginning  balances 
   to the accounts, change the dates now by following the instructions for the 
   Accounting Control Update in the Misc. Accounting Functions chapter.
   
   Posting  your  beginning  balances  to the  current  year  will  result  in 
   incorrect comparisons figures on the financial statements for at least  the 
   first year of operation since they will be treated as current year activity 
   rather than beginning balances.
   
   For auditing control purposes the software does not allow you direct access 
   to  the  beginning balance figures.  For this reason you  must  enter  your 
   balances as outlined in this and the following steps.
   
*** Step 3: DETERMINE BALANCES
   Once  you  have all your accounts set up, determine the balances  for  your 
   most recently completed accounting year.  Do this whether you plan to start 
   your  accounting from the beginning or the middle of the current year.   It 
   will  be  easier, however, if you plan to start your accounting as  of  the 
   beginning  of your accounting year.  For one thing you can avoid having  to 
   reconcile  your  current year's accounting records  between  two  different 
   accounting systems.
   
   If you have been using the manual columnar pegboard system, chances are you 
   have only one asset account -- your bank account.  The funds held in  trust 
   for  the conference will probably be your only liabilities and they  should 
   not have balances at year-end.  The final balance for each local fund  will 
   be found at the bottom of each local fund column.
   
   On  a copy of your list of accounts, mark the balances for each  asset  and 
   liability  account -- these are accounts with numbers less than 100.   Mark 
   the ending balance for each local fund next to the balance account for  the 
   fund  (the  account  number  will be 100 or  greater  and  have  no  digits 
   following  the  decimal).  If any account balance is negative  mark  it  as 
   such.
   
   To  check  your figures, add the balances of the  asset  accounts  (account 
   numbers  less than 60.).  Record that total.  Next, add the  liability  and 
   fund  balance  accounts (account numbers 60. and above).  The  asset  total 
   should  equal  the  liability/fund balance total if  your  figures  are  in 
   balance.  If they do not equal, determine why not and correct your  figures 
   until they balance.
   
*** Step 4: SET BALANCE ACCOUNTS
   The  primary, or balance, account for each local fund should be set  up  to 
   prevent direct posting.  Normally, these accounts would be left that way -- 
   the  programs  automatically  control  the  updating  of  these   accounts.  
   However,  when you are initially entering in your local fund  balances  you 
   will need to temporarily remove this restriction.
   
   Use  the  Account Update program to reset the posting  indicator  to  allow 
   posting for each local fund balance account that you recorded a figure  for 
   in the previous step.  After you have entered and checked the balances  you 
   will  be  instructed  to  reset the posting  indicator  to  prevent  future 
   accidental  posting to those accounts.  If you do not reset the  indicators 
   at  that point and inadvertently post to a local fund balance account  your 
   future financial activity statements will not reconcile properly.
   
*** Step 5: ENTER BALANCES
   Once you have determined the account balances, you are ready to enter  them 
   into the computer.  Use the General Accounting Entry program.  Refer to the 
   chapter  covering that program for assistance if necessary.  You will  need 
   to enter your balances as debits and credits.  If you are unsure of whether 
   a  balance  should  be  entered  as a debit  or  a  credit,  the  following 
   guidelines:
                       Assets - debits
                       Liabilities - credits
                       Local Fund Balances - credits
   
   If  you  have a negative account balance, one that is opposite of  what  it 
   normally should be (e.g. overdrawn bank account), enter that balance with a 
   leading minus sign.
   
   
 * Multiple Screen Entry
   If  you cannot fit all account balances on one entry screen -- there  is  a 
   limit of thirty entries per screen -- you must force the screen to  balance 
   (i.e. force total debits and credits to equal) before you can proceed.
   
   To  force  the  screen  to  balance,  leave  the  last  entry  line   blank 
   temporarily.  Press <Esc> to have the program check the screen.  You should 
   receive an error message indicating that debits do not equal credits.
   
   Determine  from  the  error message if you need to add a  debit  or  credit 
   amount  to  make them equal (excess debits require a balancing  credit  and 
   vice  versa).  Press <Rtn> to return to the entry screen and, at  the  line 
   you left blank, enter the account number "1" (the cash account number)  and 
   the  amount necessary to force the screen to balance.  Press <Esc> to  have 
   the  program  check the screen again.  The entries should balance  at  this 
   point.  Post them.
   
   At  the first line of the next screen enter the "forced" line again with  a 
   leading  minus  in the amount to reverse the  previously  "forced"  amount.  
   Continue entering your remaining balance amounts.
   
   
 * Out-of-Balance
   If, after entering your last balances, you find that the entry program will 
   not allow you to post them because the debits do not equal the credits, you 
   have either made a mistake in entering your balances or else your  original 
   figures were out of balance.  In either case, if you cannot find your error 
   by  analyzing  the balances on the screen, force the screen to  balance  as 
   described  above  so  that you can post the entries.   Skip  the  reversing 
   entry, you will correct the problem in the next step.
   
*** Step 6: CHECK YOUR BALANCES
   After  all balances have been entered you will need to check them.   Select 
   the  Monthly/Annual Closing from the Main Menu and specify monthly  closing 
   for  month  12 (ignore any warnings at this point).  This will give  you  a 
   listing of your balances.  Study it.
   
   Your cash account balance should normally be zero at year-end.  If you  had 
   to  force  your  final  entries to balance and used  the  cash  account  as 
   recommended, the account will show a balance on the list.  This is the  net 
   amount your entries are out of balance.  If you entered in a wrong  amount, 
   applied  a  debit  or credit assignment incorrectly, or  if  your  original 
   records are out of balance, use the General Accounting Entry program  again 
   to post corrections.
   
   After  posting corrections, re-close month 12.  Check the list  and  repeat 
   this step until the cash account balance is zero and you are satisfied with 
   all  balances.   You may post corrections and re-close the  month  as  many 
   times as necessary.
   
   
*** Step 7: CLOSE THE YEAR
   Once you are satisfied that the balances are correct you need to close  the 
   year.  Select Monthly/Annual Closing from the Main Menu and specify  annual 
   closing.   Keep  the  listing produced from this closing as  part  of  your 
   permanent  record  -- you can discard the others.  Use a  binder  for  this 
   purpose  and  include all final monthly and annual closing reports  for  an 
   audit record.
   
*** Step 8: RESET BALANCE ACCOUNTS
   Use the Account Update program to reset the posting indicator for any local 
   fund balance accounts that you changed to allow you to enter balances.
   
   The local fund balance accounts should be set to prevent posting.  With the 
   single exception of entering in the original balances when you are  getting 
   started,  Do  Not Post To Local Fund Balance Accounts!  The  software  will 
   automatically handle the updating of local fund balance accounts.   Setting 
   the posting indicator to <N> will prevent you from inadvertently posting to 
   them.
   
   If  you do not reset the indicators to prevent posting and you make  direct 
   postings  to any of the local fund balance accounts after  getting  started 
   with  your production work, your financial statements will  eventually  not 
   reconcile.   You may not even realize it until the following year when  you 
   attempt to produce financial activity statements comparing the prior  year.  
   Because of auditing controls built into the programs you will probably  not 
   be able to correct the problem.
   
   Make  sure you Set All Local Fund Balance Accounts To Prevent Posting.   Do 
   this now before you forget.
   
*** Step 9: STARTING MID-YEAR
   In  the previous steps you were asked to enter the balances for  your  most 
   recently  completed  accounting year regardless of whether you  planned  to 
   start your accounting from the beginning or the middle of the current year.  
   If you will be starting your accounting from the beginning of the year  you 
   can skip this step.
   
   This  step is only for those who will be starting their accounting  in  the 
   middle of an accounting year.  You will be posting entries representing the 
   activity that has taken place between the beginning of the accounting  year 
   and the date you will start your accounting.
   
   Use the Account Balance Lists program, specifying "current" year and fiscal 
   month "0", to print a list of your accounts and their beginning balances.
   
 * Post Year-to-date Activity
   For asset and liability accounts (account numbers less than 100), mark  the 
   difference  between  the  account balance on the list and  the  balance  it 
   should be at the point you start your accounting (mark decreases in account 
   balance  with a minus).  Then mark the year-to-date amount for  each  local 
   fund income and expense account (account numbers greater than 100 with a 1, 
   2,  3,  4, 5, 6, or 7 following the decimal) -- transfer activity (8  or  9 
   following the decimal) will be handled later.  Do not mark any amounts  for 
   local  fund balance accounts, the programs will automatically take care  of 
   updating these accounts at the proper time.
   
   To  check  your  figures, add the amounts you marked  for  assets  (account 
   numbers  less  than 60).  Then add the amounts you marked  for  liabilities 
   (account  numbers from 60 through 99).  Subtract the liability amount  from 
   the asset amount and write the answer down.
   
   Next,  add the amounts marked for income (accounts 100 and up with a 1,  2, 
   or  3  to  the right of the decimal) and subtract the  amounts  marked  for 
   expenses  (accounts  100  and  up with a 4, 5, or 6 to  the  right  of  the 
   decimal).
   
   The income-expense amount should equal the asset-liability amount.  If they 
   do  not, you have made a mistake.  Re-work your figures until they  balance 
   and you are satisfied with them.
   
   Once your figures balance, use the General Accounting Entry program to post 
   them.   Enter assets amounts as debits (with a leading minus sign  for  any 
   that  are negative) and liability amounts as credits (also with  a  leading 
   minus sign for any that are negative).  Enter income amounts as credits and 
   expense amounts as debits.  Follow the multiple-screen instructions in step 
   5 if needed.
   
 * Post Year-to-date Transfers
   If  you  are  on  the  church budget plan, or  otherwise  need  to  show  a 
   distribution  or transfer of local funds, determine the amount of  transfer 
   for  each local fund for the period between the beginning of the  year  and 
   the  point  that  you  will start your accounting.   Use  the  Local  Funds 
   Transfer  program to post the year-to-date transfers.  Refer to  the  Local 
   Funds Transfer chapter for assistance if necessary.
   
   
 * Check Your Results
   To check your results, select the Monthly/Annual Closing function from  the 
   Main Menu and specify monthly closing for the last month prior to the month 
   you  will start your accounting (ignore any warnings at this point).   This 
   will give you a listing of your current balances.  Study it.
   
   If you do not agree with the figures, use the General Accounting Entry  and 
   Local   Funds  Transfer  programs  to  make  corrections.   After   posting 
   corrections,  re-close the month.  Check the list and repeat  this  process 
   until  you are satisfied.  Post corrections and re-close the month as  many 
   times as necessary.
   
*** Step 10: COORDINATE DEPOSITS 
   If  you  have been using the Contributions and Deposits section  to  record 
   contributions  you will need to update your deposit controls.   Update  the 
   Last Deposit Posted and Last/Current Year's File Controls using the  Update 
   Contribution Controls feature of the Miscellaneous Contribution  Functions.  
   Refer to the Miscellaneous Contribution Functions chapter for instructions.
   
*** ACCOUNTING CYCLE
   You are now ready to post for the new year.  Your normal cycle will  follow 
   a rather regular pattern.
   
   During  the month use the Check Disbursement program to post  checks.   You 
   can even have the program print the checks.
   
   Post  the  deposits  for each week as appropriate.  If you  are  using  the 
   Contributions  & Deposits section an automatic function is provided in  the 
   Deposit program to automatically post deposits.  Use it.
   
   At the end of the month use the Local Funds Transfer program to  distribute 
   church budget funds and otherwise transfer funds between local funds.
   
   The  last  procedure at the end of each month is closing  the  month.   If, 
   after studying the closing list, you determine that adjustments are needed, 
   post  them  and rerun the monthly closing.  You may re-close the  month  as 
   many times as necessary until you are satisfied with the results.
   
   After the month has been closed you may print financial reports.
   
   This  cycle is repeated each month.  An additional step at year-end  is  to 
   close  the  year.   The process should be  rather  straight  forward.   The 
   difficult part was getting started.
   
 * Optional Step: DETAIL ENTRY 
   If  you are willing to take some extra time to set it up, you  can  produce 
   prior-year comparative financial activity statements and schedules for your 
   first  year-end.  The previous steps in this chapter will get  you  started 
   but  are not sufficient to provide the balances necessary for a  prior-year 
   comparison  (no amounts were entered for the different local fund  activity 
   accounts).   However,  this will only limit your options during  the  first 
   year of operation.
   
   Many  will  find  it adequate to produce  their  first  year-end  statement 
   compared with budget rather than the prior-year's actual amounts.  If  that 
   is  your choice you have completed the getting started  instructions.   The 
   rest  of this chapter describes the steps necessary to enter in  prior-year 
   detail activity amounts.
   
   Prior-year comparative financial activity statements and schedules show the 
   activity  (income,  expense and transfers) for one year compared  with  the 
   same  activity  of the previous year.  They will also list  the  amount  of 
   increase  and/or decrease compared to the previous year.  To produce  these 
   reports  requires  that you enter the amounts (balances) for  the  activity 
   accounts.  This can be done now or some time later during the year.
   
 * Determine Detail Activity
   In  the manual accounting procedures commonly followed by many  churches  a 
   column  is  reserved  for each local fund.  All  income  and  expenses  and 
   transfer activity for that local fund are entered into that column.
   
   MACKRO  ACCOUNTING  uses separate accounts to keep track of  the  different 
   activities  that take place in each local fund.  A local fund  may  contain 
   many accounts.  Each account represents a different type of income, expense 
   or transfer activity taking place within the local fund.
   
   Analyze  each of the local fund columns of the year you used to set up  the 
   balances  in MACKRO ACCOUNTING.  For each local fund column,  separate  the 
   entries  into the different types of activity represented by  the  accounts 
   you will be using with MACKRO ACCOUNTING (income, expense, and transfer).
   
   If  you  have been using a method other than the  manual  method  described 
   above, you need to determine the proper year-end balances for each activity 
   account (income, expenses & transfers). 
   
   
 * Enter Detail Activity
   This  step involves posting to local fund balance accounts.  You will  need 
   to  make  sure  that the local fund balance accounts  will  allow  posting.  
   Refer  to  the section "Set Balance Accounts" earlier in this  chapter  for 
   instructions if necessary.
   
   Use  the  General Accounting Entry program to enter the  detailed  activity 
   amounts.  Check the entry screen for the following line:
   
                    Year [C] (C=current, L=last, P=previous)
   
   Move  the  cursor  to that line and change the entry  to  "L".   This  will 
   instruct  the  program to make the entries to the "last"  year.   When  you 
   performed  the "Closing the Year" section of this chapter  previously,  the 
   original balances you entered were moved to the "last" year to prepare  for 
   a  new "current" year.  The detailed entries need to be posted to the  same 
   year.
   
   Enter  the income and expense activity amounts for each local  fund  first.  
   Enter income as credits and expenses as debits.  Once you have entered  the 
   income  and  expense activity for a local fund, press <Esc>.   The  program 
   will  probably indicate that the entries do not balance.  Note  the  amount 
   needed  to balance the screen and press <Rtn> to return to the screen.   At 
   an  unused  entry line, enter the local fund balance  account  number  (the 
   account  without digits to the right of the decimal) and the amount  needed 
   to  balance  the screen.  Press <Esc> again and post the  entries.   Repeat 
   this step for each local fund.
   
   Once  you have entered the income and expense activity for each local  fund 
   you will need to enter the transfer activity.  You will not be able to  use 
   the Local Fund Transfer Entry program since it will not post to any but the 
   current year.  Continue using the General Accounting Entry program. 
   
   Transfer  activity must be posted using accounts the have a  "9"  following 
   the  decimal.  Add transfer accounts if necessary (see Adding New  Accounts 
   in  the General Accounting Entry chapter).  The rules to be  followed  when 
   creating  these  accounts  are:  the number to  the  left  of  the  decimal 
   identifies the local fund the account is a part of, the number to the right 
   of the decimal must start with "9"  and must be immediately followed by the 
   number  of the local fund which represents the other side of  the  transfer 
   (e.g.  102.9708  is an account in fund 102 for transfers to  or  from  fund 
   708).
   
   Use  a  separate entry screen for each transfer.  To record  the  transfer, 
   post  a  debit to the account representing the source and a credit  to  the 
   account  in  the recipient fund.  These accounts should be a  matched  pair 
   (e.g. 102.9708 and 708.9102) and the amounts must be the same.  On the same 
   entry  screen   adjust  the fund balance accounts of the  two  local  funds 
   involved  in  the  transfer.  Using the fund balance  accounts  (no  digits 
   following the decimal) for each of the two local funds involved, enter  the 
   same amount used for the transfer but debit the source fund and credit  the 
   recipient  fund (this is exactly opposite of the assignment used to  record 
   the  actual transfer).  Press <Esc> and post the adjustments.  Repeat  this 
   step for each transfer.
   
 * Check Detail Activity
   After  all  activity  has been entered you will need to  check  your  work.  
   Select  the Account Balance List program from the Main Menu to make a  list 
   of  the amounts you entered.  After activating the program, select  a  list 
   for the "last" year for fiscal month 12.
   
   Study  the local fund section of the list.  The "Net" amount at the end  of 
   each local fund should be equal the amount you entered in originally.  Each 
   account  within  the local fund should show the activity  that  took  place 
   during the year.  The figure to the right of the local fund name should  be 
   the balance of the fund at the beginning of the year.
   
   If  any  of these figures is incorrect, use the  General  Accounting  Entry 
   program to correct it.  Remember to set the "Year" response of the  General 
   Accounting Entry to "L" when you correct these figures otherwise they  will 
   be  posted to the wrong year.  Produce a new Account Balance List to  check 
   your work until you are satisfied with the figures.
   
 * Warning
   After entering detail activity amounts, do not re-close the year.   Entries 
   made to the "last" year automatically update all appropriate balances.   If 
   you  re-close  the  year  you will  end  up  prematurely  terminating  your 
   "current"  year.  Save your final Account Balance List as a record of  your 
   final balances. 
   
 * Reset Balance Accounts
   Use the Account Update program to reset the posting indicator for any local 
   fund balance accounts that you changed to allow you to enter balances.
   
   The local fund balance accounts should be set to prevent posting.  With the 
   single exception of entering in the original balances when you are  getting 
   started.   Do Not Post To Local Fund Balance Accounts!  The  software  will 
   automatically handle the updating of local fund balance accounts.   Setting 
   the posting indicator to <N> will prevent you from inadvertently posting to 
   them.
   
   If  you do not reset the indicators to prevent posting and you make  direct 
   postings  to any of the local fund balance accounts after  getting  started 
   with   your production work, your financial statements will eventually  not 
   reconcile.   You may not even realize it until the following year when  you 
   attempt to produce financial activity statements comparing the prior  year.  
   Because of auditing controls built into the programs you will probably  not 
   be able to correct the problem.
   
   Make  sure you Set All Local Fund Balance Accounts To Prevent Posting.   Do 
   this now before you forget.
   
   
   ****************************************************************************
   NOTE: VERSION 2.3 ALLOWS DISK OUTPUT ONLY FOR THE GENERAL ACCOUNTING REPORTS
         FUTURE UPDATES WILL INCLUDE DISK OUTPUT FOR THE CONTRIBUTION REPORTS,
         PASSWORD PROTECTION, MORE SOPHISTICATED PROCESSING WHEN POWER IS 
         INTERRUPTED, AND FASTER PROCESSING TIME.
   ****************************************************************************
   
   For 250 page hard cover manual and technical support write or phone:
                            Mackro Solutions
                             8326 Naomi Rd.
                          Eau Claire, MI 49111
                             (616) 944-5609

   
   Other products available:

   Mackro  Accounting  for School Treasurers
   
   Mackro Organizer (for church clerk)
   
   This  program has many uses other than for church clerks for which  it  was 
   designed. Such as,
        recipe card files             mailing lists organizer
        Christmas card lists          employee record files
        home inventory records        club membership card files
        many business uses

         ----------------end-of-author's-documentation---------------

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