+
Die Summe aller Schlußstände in einer Probebilanz muss 0 sein.
@@ -28,12 +28,12 @@ Die Summe aller Schlußstände in einer Probebilanz muss 0 sein.
Diese Berichte helfen Ihnen dabei, die offenen Posten bei Rechnungen von Kunden und Lieferanten nachzuverfolgen. In diesem Bericht sehen Sie die offenen Beträge nach Zeiträumen geordnet, d. h. 0-30 Tage, 30-60 Tage und so weiter.
-
+
### Auflistung der Verkäufe und Einkäufe
In diesem Bericht wird jedes Steuerkonto in Spalten dargestellt. Für jede Rechnung und jeden Rechnungsposten erhalten Sie den Betrag und die individuelle Steuer, die gezahlt wurde, basierend auf der Tabelle der Steuern und Abgaben.
-
+
{next}
diff --git a/foundation/www/docs/user/manual/en/accounts/accounting-reports.md b/foundation/www/docs/user/manual/en/accounts/accounting-reports.md
index ed1bf950..f8958989 100755
--- a/foundation/www/docs/user/manual/en/accounts/accounting-reports.md
+++ b/foundation/www/docs/user/manual/en/accounts/accounting-reports.md
@@ -4,43 +4,99 @@
Some of the major accounting reports are:
### General Ledger
+The General Ledger is a detail report for all transactions posted to each account and for every transaction there is a Credit and Debit account so it lists them all up.
-General Ledger is based on the table GL Entry and can be filtered by Account
-and between a period. This will help you to get a full update for all entries
-done in that period for that Account.
+The report is based on the table GL Entry and can be filtered by many pre-defined filters like Account, Cost Centers, Party, Project and Period etc. This helps you to get a full update for all entries posted in a period against any account account. The result can be grouped by Account, Voucher/Transaction and Party with opening and closing balances for each group. In case of multi-currency accounting, there is also an option to check the amounts in any other currency than company's base currency.
+ src="{{docs_base_url}}/assets/img/accounts/reports/general-ledger.png">
### Trial Balance
-Trial Balance is the list of Account balances for all your Accounts
-(“Ledger” and “Group”) on a particular date. For each Account it will give you
-the:
+A Trial Balance is an accounting report which lists account balances for all your Accounts
+(“Ledger” and “Group”) for any given reporting period. A company prepares a trial balance periodically, usually at the end of every reporting period. The general purpose of producing a trial balance is to ensure the entries in a company's bookkeeping system are mathematically correct. The totals of Debit and Credit columns must be same for any given period, to ensure the entries are correct. In ERPNext, the report shows following columns:
- * Opening
- * Debits
- * Credits
- * Closing
+ * Opening (Dr): Opening debit balance as on From Date
+ * Opening (Cr): Opening credit balance as on From Date
+ * Debit: Total Debited amount against the account between the selected period
+ * Credit: Total Credited amount against the account between the selected period
+ * Closing (Dr): Closing debit balance as on To Date
+ * Closing (Cr): Closing credit balance as on To Date
-
+There are some other options as well to include or exclude Period Closing Entries, show / hide accounts with zero balance and to show unclosed previous fiscal year's P&L (Income & Expenses) balances. All the figures in the report are shown in company's base currency.
-The sum of all closing balances in a Trial Balance must be zero.
+
-### Accounts Payable and Accounts Receivable (AP / AR)
+### Balance Sheet
-These reports help you to track the outstanding invoices sent to Customer and
-Suppliers. In this report, you will get your outstanding amounts period wise.
-i.e. between 0-30 days, 30-60 days and so on.
+A Balance Sheet is the financial statement of a company which states assets, liabilities and equity at a particular point in time.
-
+The Balance Sheet in ERPNext gives you more flexibility to analysis your financial position. You can run the report across multiple year to compare values. You can check values for a specific Finance Book or Cost Center. You can also choose any other currency to display the balances.
+
+
+
+
+### Profit and Loss Statement
+
+A Profit and Loss Statement is a financial statement which summarizes all the revenues and expenses in a given period. The report is also known as P&L Statement.
+
+In ERPNext, you can run the report across multiple year / period to compare the values. You can also check values for a specific Finance Book, Project or Cost Center. You can also choose any other currency to display the balances. If you are running the report to see quarterly / monthly balances, you can choose whether you want to show accumulated balances or only for each period.
+
+
+
+
+### Cash Flow Statement
+
+A Cash Flow is a financial statement which shows the incoming and outgoing of cash or cash-equivalents for a company. It is used to analyse the liquidity position of the company.
+
+
+
+
+### Consolidated Financial Statements
+
+The report shows a consolidated view of Balance Sheet, Profit and Loss Statement and Cash Flow for a group company, by merging financial statements of all the subsidary companies. It shows balances for all individual company and as well as accumulated balances for a group company.
+
+
+
+
+### Accounts Receivable and Accounts Payable (AR / AP)
+
+These reports help you to track the outstanding amount of Customers and Suppliers. It also provides againg analysis i.e. a break-up of outstanding amount based on the period for which the amount is outstanding.
+
+
### Sales and Purchase Register
-In this report, each tax Account is transposed in columns. For each Invoice and
-invoice Item, you will get the amount of individual tax that has been paid,
-based on the Taxes and Charges table.
+The Sales and Purchase Register report shows all the Sales and Purchase transactions for a given period with invoiced amount and tax details. In this report, each taxes has a separate column, so you can easily get total taxes collected / paid for a period for each individual tax type, which helps to pay the taxes to government.
+
+
+
+### Budget Variance
+
+In ERPNext, you can assign expense budget for an expense account against any specific cost center. This report gives a comparison between budgeted and actual expenses and the variance (the difference between the two) in monthly / quarterly / yearly view.
+
+
+
+### GSTR-1 (India)
+
+The GSTR-1 report helps Indian users to file monthly return of outward supplies. This report shows all the sales transactions of the company in Govt specified format. The output of the report is changed based on the selected type of business (B2B, B2C Large, B2C Small, CDNR and Export).
+
+
+
+### GSTR-2 (India)
+
+The GSTR-2 report helps Indian users to file monthly return of inward supplies. The report gives the details of all inward supplies of goods or services received during a month, in Govt specified format.
+
+
+
+### Other Reports:
+
+- **Ordered Items To Be Billed:** The report shows the items which has been ordered by customers, against which Sales
+Invoice has not been created / partially been created.
+- **Delivered Items To Be Billed:** The items which has been delivered to the customers, but Sales Invoice has not been created / partially been created.
+- **Purchase Order Items To Be Billed:** The report shows the items which has been ordered from the suppliers, but Purchase Invoice has not been created / partially been created.
+- **Received Items To Be Billed:** The items which has been received from the suppliers, but Purchase Invoice has not been created / partially been created.
+- **Customer Credit Balance:** The report shows the credit limit, outstanding and credit balance for each customer.
-
{next}
diff --git a/foundation/www/docs/user/manual/en/accounts/finance-book.md b/foundation/www/docs/user/manual/en/accounts/finance-book.md
new file mode 100644
index 00000000..80435ddb
--- /dev/null
+++ b/foundation/www/docs/user/manual/en/accounts/finance-book.md
@@ -0,0 +1,9 @@
+A Finance Book is a book against which all the accounting entries are booked. You can have multiple finance books, for example one book for tax authorities and another for stockholders.
+
+This is useful if you have to report depreciation and other values in different ways based on regulatory requirements. You can also use this to post alternate balance sheets for your internal reporting.
+
+In ERPNext, Finance Book is not a mandatory setup. But if you choose to create multiple finance books, then you can make entries against a specific finance book by selecting that book in Journal Entry. If a Finance Book field is blank in Journal Entry that means the entry will be available in all finance books.
+
+Many a times, for fixed asset depreciation, company use different depreciation method (Straight Line / Written Down Value / Double Declining Balance) for different finance book. In ERPNext, you can setup different depreciation schedule for each finance book and auto depreciations will booked against that finance book only.
+
+
\ No newline at end of file
diff --git a/foundation/www/docs/user/manual/en/accounts/index.txt b/foundation/www/docs/user/manual/en/accounts/index.txt
index dcbdf727..b4d27e81 100755
--- a/foundation/www/docs/user/manual/en/accounts/index.txt
+++ b/foundation/www/docs/user/manual/en/accounts/index.txt
@@ -9,6 +9,8 @@ debit-note
inter-company-invoices
payments
journal-entry
+reverse-journal-entry
+finance-book
mode-of-payment
inter-company-journal-entry
payment-entry
@@ -21,7 +23,6 @@ payment-request
credit-limit
bank-guarantee
loyalty-program
-accounting-reports
accounting-entries
managing-fixed-assets
budgeting
@@ -32,5 +33,6 @@ pricing-rule
tools
setup
share
+accounting-reports
articles
diff --git a/foundation/www/docs/user/manual/en/accounts/reverse-journal-entry.md b/foundation/www/docs/user/manual/en/accounts/reverse-journal-entry.md
new file mode 100644
index 00000000..ff99853b
--- /dev/null
+++ b/foundation/www/docs/user/manual/en/accounts/reverse-journal-entry.md
@@ -0,0 +1,3 @@
+In ERPNext, one can make a reverse Journal Entry very easily. In any submitted Journal Entry, there is a dedicated button to reverse a Journal Entry. On clicking the button, the system creates a new Journal Entry by reversing debit and credit amount against all the accounts.
+
+
\ No newline at end of file
diff --git a/foundation/www/docs/user/manual/en/accounts/setup/accounts-settings.md b/foundation/www/docs/user/manual/en/accounts/setup/accounts-settings.md
index 35368a41..14948864 100755
--- a/foundation/www/docs/user/manual/en/accounts/setup/accounts-settings.md
+++ b/foundation/www/docs/user/manual/en/accounts/setup/accounts-settings.md
@@ -12,6 +12,8 @@
* Make Payment via Journal Entry: If checked, from invoice, if user choose to make payment, this will open the journal entry instead of payment entry
+* Allow Cost Center in Entry of Balance Sheet Account: If checked, system will allow user to tag entry in Balance Sheet Account against a Cost Center.
+
* Unlink Payment on Cancellation of Invoice: If checked, system will unlink the payment against the invoice. Otherwise, it will show the link error.
* Allow Stale Exchange Rate: This should be unchecked if you want ERPNext to check the age of records fetched from Currency Exchange in foreign currency transactions. If it is unchecked, the exchange rate field will be read-only in documents.
diff --git a/foundation/www/docs/user/manual/en/accounts/setup/cost-center.md b/foundation/www/docs/user/manual/en/accounts/setup/cost-center.md
index d4c094b3..44481a28 100755
--- a/foundation/www/docs/user/manual/en/accounts/setup/cost-center.md
+++ b/foundation/www/docs/user/manual/en/accounts/setup/cost-center.md
@@ -11,7 +11,9 @@ called the Chart of Cost Centers.
### Cost Center
You can create a tree of Cost Centers to represent your business better. Each
-Income / Expense entry is also tagged against a Cost Center.
+Income / Expense entry is also tagged against a Cost Center.If allow cost center
+in entry of balance sheet account is checked under Account Settings, system will
+allow user to tag entry in Balance Sheet Account against a Cost Center.
For example, if you have two types of sales:
diff --git a/foundation/www/docs/user/manual/en/asset/asset-category.md b/foundation/www/docs/user/manual/en/asset/asset-category.md
new file mode 100644
index 00000000..7553f9d6
--- /dev/null
+++ b/foundation/www/docs/user/manual/en/asset/asset-category.md
@@ -0,0 +1,9 @@
+## Asset Category
+
+First step towards asset management, is creating Asset Category based on the type of assets. For example, all your desktops and laptops can be part of an Asset Category named "Electronic Equipments".
+
+In Asset Category, you can set default depreciation method, periodicity and depreciation related accounts, which will be applicable to all the assets under the category.
+
+
+
+> **Note:** You can also set default depreciation related Accounts and Cost Centers in Company master.
diff --git a/foundation/www/docs/user/manual/en/asset/asset-depreciation.md b/foundation/www/docs/user/manual/en/asset/asset-depreciation.md
new file mode 100644
index 00000000..b8fdfd62
--- /dev/null
+++ b/foundation/www/docs/user/manual/en/asset/asset-depreciation.md
@@ -0,0 +1,25 @@
+### Depreciations
+
+The system automatically creates a schedule for depreciation based on depreciation method and other related inputs in the Asset record. It is also possible to create multiple depreciation schedule for different Finance Book.
+
+
+
+On the scheduled date, system creates depreciation entry by creating a Journal Entry and the same Journal Entry is updated in the depreciation table for reference. Next Depreciation Date and Current Value are also updated on submission of depreciation entry.
+
+
+
+In the depreciation entry, the "Accumulated Depreciation Account" is credited and "Depreciation Expense Account" is debited. The related accounts can be set in the Asset Category or Company.
+
+You can enable booking of depreciaiton entry automatically from "Account Settings". This will create depreciation entry automatically on scheduled date via scheduler. Otherwise, you have to create Journal Entry manually by clicking "Make Depreciation Entry" in corresponding Depreciation Schedule row.
+
+
+
+The system will automatically set the fiscal year end date as the next depreciation date and calculate the depreciation amount prorata temporis based on the Available-for-use Date (IFRS16)
+
+
+
+For better visibility, net value of the asset on different depreciation dates are shown in a line graph.
+
+
+
+{next}
diff --git a/foundation/www/docs/user/manual/en/asset/asset-movement.md b/foundation/www/docs/user/manual/en/asset/asset-movement.md
new file mode 100644
index 00000000..a016b834
--- /dev/null
+++ b/foundation/www/docs/user/manual/en/asset/asset-movement.md
@@ -0,0 +1,11 @@
+## Asset Movement
+
+In ERPNext, you can track the location of an asset or to whom it is issued. For that, you need to create a Asset Movement transaction, whenever the asset is moved from one location to another. You can also keep a track to issuance of the asset to any employee.
+
+
+
+There is also a dedicated button "Transfer Asset" inside the Asset form to initiate the Asset Movement.
+
+
+
+{next}
diff --git a/foundation/www/docs/user/manual/en/asset/asset-value-adjustment.md b/foundation/www/docs/user/manual/en/asset/asset-value-adjustment.md
new file mode 100644
index 00000000..9ad51b8c
--- /dev/null
+++ b/foundation/www/docs/user/manual/en/asset/asset-value-adjustment.md
@@ -0,0 +1,9 @@
+## Asset Value Adjustment
+
+In case of fixed asset managment, sometimes the value of an asset needs some adjustment. For example, if a laptop got damaged some reason, and it's value will be dropped instantly. And in that case, we have to readjust the value of the asset.
+
+Using Asset Value Adjustment form, you can do that easily. In the transaction, select the asset and mention the current value. And the system will book a "Gain/Loss on asset revaluation" and adjust the valuation of the asset.
+
+
+
+{next}
diff --git a/foundation/www/docs/user/manual/en/asset/asset.md b/foundation/www/docs/user/manual/en/asset/asset.md
index 68f0b91b..58bdf1f9 100644
--- a/foundation/www/docs/user/manual/en/asset/asset.md
+++ b/foundation/www/docs/user/manual/en/asset/asset.md
@@ -1,14 +1,16 @@
-## Asset Category
-
-Based on the type of assets, create Asset Category. For example, all your desktops and laptops can be part of an Asset Category named "Computers". Here you can set default depreciation method, periodicity and depreciation related accounts, which will be applicable to all the assets under the category.
-
-
-
-> **Note:** You can also set default depreciation related Accounts and Cost Centers in Company master.
## Asset
-Asset master is the heart of fixed asset management feature. All the transactions related to Asset like purchasing, sales, depreciation, scrapping will be managed from the Asset master.
+Asset record is the heart of fixed asset management feature. All the transactions related to Asset like purchasing, sales, depreciation, scrapping, movement or maintenance will be managed against the Asset record.
+
+
+There are two use cases for creating an asset record. The asset can be existing asset which has been bought erlier and it might already been depreciated partially. Or the asset is a newly purchased item.
+
+For the existing asset, you can create the asset record directly checking "Is Existing Asset" field. In this case, you also need to enter already booked depreciation amount and number of booked depreciation. And based on the input, system will create a schedule for remaining depreciation.
+
+
+
+For new asset, you cannot create the asset record directly from Asset master. Asset record will be created automatically on submission of Purchase Receipt / Purchase Invoice for the Asset. And later you can modify the details of the asset record. Find more details in (Purchasing Asset)[/docs/user/manual/en/asset/purchasing-asset.html] section.
@@ -23,78 +25,21 @@ Explanation of the fields:
4. Status: The options are - Draft, Submitted, Partially Depreciated, Fully Depreciated, Sold and Scrapped.
5. Warehouse: Set the location of the asset.
6. Gross Purchase Amount: The purchase cost of the asset.
-7. Expected Value After Useful Life: Useful Life is the time period over in which the company expects that the asset will be productive. After that period, either the asset is scrapped or sold. In case it is sold, mention the estimated value here. This value is also known as Salvage Value, Scrap Value or Residual Value.
-8. Opening Accumulated Depreciation: The accumulated depreciation amount which has already been booked for an existing asset.
-9. Current Value (After Depreciation): In case you are creating record of an existing asset which has already been partially/fully depreciated, mention the current value of the asset. In case of new asset, mention the purchase amount or leave it blank.
-10. Depreciation Method: There are two options: Straight Line and Double Declining Balance.
+7. Depreciation Start Date: The date from which booking of depreciation will be started.
+8. Expected Value After Useful Life: Useful Life is the time period over in which the company expects that the asset will be productive. After that period, either the asset is scrapped or sold. In case it is sold, mention the estimated value here. This value is also known as Salvage Value, Scrap Value or Residual Value.
+9. Opening Accumulated Depreciation: The accumulated depreciation amount which has already been booked for an existing asset.
+10. Available-for-use Date: The date from which the asset has been started to use. The depreciation for the first period will be calculated from this date.
+11. Current Value (After Depreciation): In case you are creating record of an existing asset which has already been partially/fully depreciated, mention the current value of the asset. In case of new asset, mention the purchase amount or leave it blank.
+12. Depreciation Method: There are two options: Straight Line and Double Declining Balance.
- Straight Line: This method spreads the cost of the fixed asset evenly over its useful life.
- Double Declining Method: An accelerated method of depreciation, it results in higher depreciation expense in the earlier years of ownership.
-10. Total Number of Depreciations: The total number of depreciations during the useful life. In case of existing assets which are partially depreciated, mention the number of pending depreciations.
-11. Number of Depreciations Booked: Enter the number of already booked depreciations for an existing asset.
-12. Frequency of Depreciation (Months): The number of months between two depreciations.
-13. Next Depreciation Date: Mention the next depreciation date, even if it is the first one. If the asset is an existing one and depreciation has already been completed, leave it blank.
+13. Total Number of Depreciations: The total number of depreciations during the useful life. In case of existing assets which are partially depreciated, mention the number of pending depreciations.
+14. Number of Depreciations Booked: Enter the number of already booked depreciations for an existing asset.
+15. Frequency of Depreciation (Months): The number of months between two depreciations.
+16. Next Depreciation Date: Mention the next depreciation date, even if it is the first one. If the asset is an existing one and depreciation has already been completed, leave it blank.
-### Depreciations
+### Accounting Entry
-The system automatically creates a schedule for depreciation based on depreciation method and other related inputs in the Asset record.
+On submission of an asset, "Capital Work in Progress" account will be credited and the asset account related to the asset will be debited. Submission is only possible after entering "Available-to-use Date". If "Available-to-use Date" is a future date, then accounting entry will be booked automatically on that date via scheduler.
-
-
-On the scheduled date, system creates depreciation entry by creating a Journal Entry and the same Journal Entry is updated in the depreciation table for reference. Next Depreciation Date and Current Value are also updated on submission of depreciation entry.
-
-
-
-In the depreciation entry, the "Accumulated Depreciation Account" is credited and "Depreciation Expense Account" is debited. The related accounts can be set in the Asset Category or Company.
-
-If you are required to calculate the depreciation based on your Fiscal Year and prorated by the number of days left, select the corresponding option in "Account Settings".
-
-
-
-The system will automatically set the fiscal year end date as the next depreciation date and calculate the depreciation amount prorata temporis based on the Available-for-use Date (IFRS16)
-
-
-
-
-For better visibility, net value of the asset on different depreciation dates are shown in a line graph.
-
-
-
-
-## Purchase an Asset
-
-For purchasing a new asset, create and submit the asset record with all the depreciation settings. Then create a Purchase Invoice via "Make Purchase Invoice" button. On clicking the button, system will load a new Purchase Invoice form with pre-loaded items table. It will also set proper fixed asset account (defined in the Asset Category) in the Expense Account field. You need to select Supplier and other necessary details and submit the Purchase Invoice.
-
-
-
-On submission of the invoice, the "Fixed Asset Account" will be debited and payable account will be credited. It also updates purchase date, supplier and Purchase Invoice no. in the Asset master.
-
-
-## Sell an Asset
-
-To sell an asset, open the asset record and create a Sales Invoice by clicking on "Sell Asset". On submission of the Sales Invoice, following entries will take place:
-
-- "Receivable Account" (Debtors) will be debited by the sales amount.
-- "Fixed Asset Account" will be credited by the purchase amount of asset.
-- "Accumulated Depreciation Account" will be debited by the total depreciated amount till now.
-- "Gain/Loss Account on Asset Disposal" will be credited/debited based on gain/loss amount. The Gain/Loss account can be set in Company record.
-
-
-
-
-## Scrap an Asset
-
-You can scrap an asset anytime using the "Scrap Asset" button in the Asset record. The "Gain/Loss Account on Asset Disposal" mentioned in the Company is debited by the Current Value (After Depreciation) of the asset. After scrapping, you can also restore the asset using "Restore Asset" button.
-
-
-
-## Asset Movement
-
-The movement of the assets (from one warehouse to another) is also tracked via Asset Movement form.
-
-
-
-There is also a dedicated button "Transfer Asset" inside the Asset form to track the Asset Movement.
-
-
-
-{next}
\ No newline at end of file
+{next}
diff --git a/foundation/www/docs/user/manual/en/asset/index.md b/foundation/www/docs/user/manual/en/asset/index.md
index 699fdb66..6230460e 100755
--- a/foundation/www/docs/user/manual/en/asset/index.md
+++ b/foundation/www/docs/user/manual/en/asset/index.md
@@ -1,7 +1,7 @@
# Managing Fixed Assets
-In ERPNext, you can maintain fixed asset records like Computers, Furnitures, Cars, etc. and manage depreciations, sale or disposal of those assets.
+In ERPNext, you can maintain fixed asset records like Computers, Furnitures, Cars, etc. and manage their depreciations, sale or disposal of those assets. It gives you to track locations or keep records of the employees to whom the asset has been assigned. You can also manage maintenance details of the assets.