docs: accounting reports, finance book, reverse JV, fixed asset management

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.
 
 <img alt="General Ledger" class="screenshot"
-    src="{{docs_base_url}}/assets/img/accounts/general-ledger.png">
+    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
 
-<img alt="Trial Balance" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/trial-balance.png">
+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.
+<img alt="Trial Balance" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/trial-balance.png">
 
-### 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.
 
-<img alt="Accounts Receivable" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/accounts-receivable.png">
+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.
+
+<img alt="Balance Sheet" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/balance-sheet.png">
+
+
+### 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.
+
+<img alt="Profit and Loss Statement" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/profit-and-loss.png">
+
+
+### 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.
+
+<img alt="Cash Flow Statement" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/cash-flow.png">
+
+
+### 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.
+
+<img alt="Consolidated Financial Statement" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/consolidated-financial-statement.png">
+
+
+### 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.
+
+<img alt="Accounts Receivable" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/accounts-receivable.png">
 
 ### 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.
+
+<img alt="Sales Register" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/sales-register.png">
+
+### 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.
+
+<img alt="Budget Variance" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/budget-variance.png">
+
+### 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).
+
+<img alt="GSTR-1" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/gstr-1.png">
+
+### 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.
+
+<img alt="GSTR-2" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/gstr-2.png">
+
+### 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.
 
-<img alt="Sales Register" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/sales-register.png">
 
 {next}

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.
+
+<img class="screenshot" alt="Finance Book" src="{{docs_base_url}}/assets/img/accounts/finance-book.png">

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
 

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.
+
+<img alt="Reverse Journal Entry" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reverse-journal-entry.png">