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[Web-erp-svn] SF.net SVN: web-erp:[7339] trunk
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From: <rc...@us...> - 2015-08-14 01:28:25
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Revision: 7339
http://sourceforge.net/p/web-erp/reponame/7339
Author: rchacon
Date: 2015-08-14 01:28:22 +0000 (Fri, 14 Aug 2015)
Log Message:
-----------
In doc/ManualGeneralLedger.html, add help for the horizontal analysis.
Modified Paths:
--------------
trunk/AnalysisHorizontalPosition.php
trunk/doc/Change.log
trunk/doc/Manual/ManualGeneralLedger.html
Modified: trunk/AnalysisHorizontalPosition.php
===================================================================
--- trunk/AnalysisHorizontalPosition.php 2015-08-13 18:51:07 UTC (rev 7338)
+++ trunk/AnalysisHorizontalPosition.php 2015-08-14 01:28:22 UTC (rev 7339)
@@ -1,5 +1,5 @@
<?php
-/* $Id: AnalysisHorizontalPosition.php 7268 2015-04-19 14:57:47Z rchacon $*/
+/* $Id: AnalysisHorizontalPosition.php 7338 2015-08-13 18:51:07Z rchacon $*/
/* Shows the horizontal analysis of the statement of financial position. */
function RelativeVariation($SelectedPeriod, $PreviousPeriod) {
@@ -188,6 +188,13 @@
$GroupTotalLY = array(0);
$k=0;// Row colour counter.
+ $DrawTotalLine = '<tr>
+ <td colspan="2"> </td>
+ <td><hr /></td>
+ <td><hr /></td>
+ <td><hr /></td>
+ <td><hr /></td>
+ </tr>';
while($myrow=DB_fetch_array($AccountsResult)) {
$AccountBalance = $myrow['balancecfwd'];
@@ -202,13 +209,7 @@
if($myrow['parentgroupname']!=$ActGrp) {
while($myrow['groupname']!=$ParentGroups[$Level] AND $Level>0) {
if($_POST['Detail']=='Detailed') {
- echo '<tr>
- <td colspan="2"> </td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- </tr>';
+ echo $DrawTotalLine;
}
echo '<tr>
<td colspan="2">', $ParentGroups[$Level], '</td>
@@ -223,13 +224,7 @@
$Level--;
}
if($_POST['Detail']=='Detailed') {
- echo '<tr>
- <td colspan="2"> </td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- </tr>';
+ echo $DrawTotalLine;
}
echo '<tr>
<td class="text" colspan="2">', $ParentGroups[$Level], '</td>
@@ -245,23 +240,7 @@
}
if($myrow['sectioninaccounts'] != $Section ) {
if($Section!='') {
- if($_POST['Detail']=='Detailed') {
- echo '<tr>
- <td colspan="2"> </td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- </tr>';
- } else {
- echo '<tr>
- <td colspan="2"> </td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- </tr>';
- }
+ echo $DrawTotalLine;
echo '<tr>
<td class="text" colspan="2"><h2>', $Sections[$Section], '</h2></td>
<td class="number"><h2>', locale_number_format($SectionBalance,$_SESSION['CompanyRecord']['decimalplaces']), '</h2></td>
@@ -329,13 +308,7 @@
while($myrow['groupname']!=$ParentGroups[$Level] AND $Level>0) {
if($_POST['Detail']=='Detailed') {
- echo '<tr>
- <td colspan="2"> </td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- </tr>';
+ echo $DrawTotalLine;
}
echo '<tr>
<td colspan="2">', $ParentGroups[$Level], '</td>
@@ -347,13 +320,7 @@
$Level--;
}
if($_POST['Detail']=='Detailed') {
- echo '<tr>
- <td colspan="2"> </td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- </tr>';
+ echo $DrawTotalLine;
}
echo '<tr>
<td colspan="2">', $ParentGroups[$Level], '</td>
@@ -362,14 +329,8 @@
<td class="number">', locale_number_format(-$GroupTotal[$Level]+$GroupTotalLY[$Level],$_SESSION['CompanyRecord']['decimalplaces']), '</td>
<td class="number">', RelativeVariation(-$GroupTotal[$Level],-$GroupTotalLY[$Level]), '</td>
</tr>';
+ echo $DrawTotalLine;
echo '<tr>
- <td colspan="2"> </td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- </tr>';
- echo '<tr>
<td colspan="2"><h2>', $Sections[$Section], '</h2></td>
<td class="number"><h2>', locale_number_format($SectionBalance,$_SESSION['CompanyRecord']['decimalplaces']), '</h2></td>
<td class="number"><h2>', locale_number_format($SectionBalanceLY,$_SESSION['CompanyRecord']['decimalplaces']), '</h2></td>
@@ -384,13 +345,7 @@
<td colspan="6"><h2>', $Sections[$myrow['sectioninaccounts']], '</h2></td>
</tr>';
}
- echo '<tr>
- <td colspan="2"> </td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- </tr>';
+ echo $DrawTotalLine;
echo'<tr>
<td colspan="2"><h2>', _('Check Total'), '</h2></td>
<td class="number"><h2>', locale_number_format($CheckTotal,$_SESSION['CompanyRecord']['decimalplaces']), '</h2></td>
@@ -398,13 +353,7 @@
<td class="number"><h2>', locale_number_format(-$CheckTotal+$CheckTotalLY,$_SESSION['CompanyRecord']['decimalplaces']), '</h2></td>
<td class="number"><h2>', RelativeVariation(-$CheckTotal,-$CheckTotalLY), '</h2></td>
</tr>';
- echo '<tr>
- <td colspan="2"> </td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- <td><hr /></td>
- </tr>';
+ echo $DrawTotalLine;
echo '</tbody>', // See comment at the begin of the table.
'</table>
</div>'; // Close div id="Report".
Modified: trunk/doc/Change.log
===================================================================
--- trunk/doc/Change.log 2015-08-13 18:51:07 UTC (rev 7338)
+++ trunk/doc/Change.log 2015-08-14 01:28:22 UTC (rev 7339)
@@ -1,5 +1,6 @@
webERP Change Log
+13/08/15 RChacon: In doc/ManualGeneralLedger.html, add help for the horizontal analysis.
13/08/15 RChacon: Add new script AnalysisHorizontalIncome.php to generate an horizontal analysis of the statement of comprehensive income. In AnalysisHorizontalPosition.php, adjust signs and add report footnote.
05/08/15 RChacon: In AnalysisHorizontalPosition.php, modify DB_fetch_array() function because it requires only one parameter (thanks Tim). Other improvements.
04/08/15 RChacon: Add new script AnalysisHorizontalPosition.php to generate an horizontal analysis of the statement of financial position.
Modified: trunk/doc/Manual/ManualGeneralLedger.html
===================================================================
--- trunk/doc/Manual/ManualGeneralLedger.html 2015-08-13 18:51:07 UTC (rev 7338)
+++ trunk/doc/Manual/ManualGeneralLedger.html 2015-08-14 01:28:22 UTC (rev 7339)
@@ -329,12 +329,6 @@
<p>The inquiry can be selected by choosing "Bank Transactions Inquiry" from the Inquiries/Reports menu in the General Ledger module.</p>
</li>
<li>
- <h3><a id="ProfitAndLoss">Profit and Loss Account</a></h3>
- <p>Profit and Loss statement (P&L), also called an Income Statement, or Statement of Operations can be accessed by choosing the "Profit and Loss Statement" option from the Reports/Inquiries menu in the General Ledger module. This is the statement that indicates how the revenue (money received from the sale of products and services before expenses are taken out, also known as the "top line") is transformed into the net income (the result after all revenues and expenses have been accounted for, also known as the "bottom line").</p>
- <p>The purpose of the income statement is to show whether the company made or lost money during the period being reported. The P&L is reported for a user selectable range of periods.</p>
- <p>The Profit and Loss report can be run as a pdf file for later printing, emailing, or archiving, or it can be shown on screen. It can be run in summary mode - just showing the totals for each account group, or in detailed mode listing each general ledger account balance for all profit and loss accounts grouped by account group.</p>
- </li>
- <li>
<h3><a id="BalanceSheet">Balance Sheet</a></h3>
<p>Balance Sheet (or Statement of Financial Position) is a summary of balances. Assets, liabilities and ownership equity is listed as at a period end. It be accessed by choosing the "Balance Sheet" option from the Reports/Inquiries menu in the General Ledger module.</p>
<p>The balance sheet has three parts: assets, liabilities and ownership equity. The main categories of assets are listed first and are followed by the liabilities. The difference between the assets and the liabilities is known as equity or the net assets or the net worth or capital of the company and according to the accounting equation, net worth must equal assets minus liabilities.</p>
@@ -342,6 +336,55 @@
<p>The report can be run as a pdf file for later printing, emailing, or archiving, or it can be shown on screen. It can be run in summary mode - just showing the totals for each account group, or in detailed mode listing each general ledger account balance for all balance sheet accounts grouped by account group.</p>
</li>
<li>
+ <h3><a id="ProfitAndLoss">Profit and Loss Statement</a></h3>
+ <p>Profit and Loss statement (P&L), also called an Income Statement, or Statement of Operations can be accessed by choosing the "Profit and Loss Statement" option from the Reports/Inquiries menu in the General Ledger module. This is the statement that indicates how the revenue (money received from the sale of products and services before expenses are taken out, also known as the "top line") is transformed into the net income (the result after all revenues and expenses have been accounted for, also known as the "bottom line").</p>
+ <p>The purpose of the income statement is to show whether the company made or lost money during the period being reported. The P&L is reported for a user selectable range of periods.</p>
+ <p>The Profit and Loss report can be run as a pdf file for later printing, emailing, or archiving, or it can be shown on screen. It can be run in summary mode - just showing the totals for each account group, or in detailed mode listing each general ledger account balance for all profit and loss accounts grouped by account group.</p>
+ </li>
+<!-- ----------------------------------------------------------------------- -->
+ <li>
+ <h3><a id="GLChangesInEquity">Statement of Changes in Equity</a></h3>
+ <p>The statement of changes in equity, often referred to as statement of retained earnings, details the change in owners' equity over an accounting period by presenting the movement in reserves comprising the shareholders' equity.</p>
+ <p>The purpose of the statement of changes in equity is to show the changes in a company's retained earnings during the period being reported.</p>
+ <p>The changes in equity report can be run as a pdf file for later printing, emailing, or archiving, or it can be shown on screen. It can be run in summary mode - just showing the totals for each account group, or in detailed mode listing each general ledger account balance for all profit and loss accounts grouped by account group.</p>
+ </li>
+ <li>
+ <h3><a id="GLCashFlows">Statement of Cash Flows</a></h3>
+ <p>Because the statement of comprehensive income is prepared under the accrual basis of accounting, the revenues reported may not have been collected. Similarly, the expenses reported on the income statement might not have been paid.</p>
+ <p>The statement of cash flows, also known as the successor of the old source and application of funds statement, reports how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities.</p>
+ <p>The purpose of the statement of cash flows is to show whether the company got their money from and how it was spent during the period being reported for a user selectable range of periods.</p>
+ <p>The cash flows report can be run as a pdf file for later printing, emailing, or archiving, or it can be shown on screen. It can be run in summary mode - just showing the totals for each account group, or in detailed mode listing each general ledger account balance for all profit and loss accounts grouped by account group.</p>
+ <p>Also, the cash flows report can be generated using either direct method or indirect method. The main difference between them is the cash flows from operating activities, the first section of the statement of cash flows; there is no difference in the investing and financing activities sections.</p>
+ <h4><a id="GLCashFlowsDirect">Statement of Cash Flows using Direct Method</a></h4>
+ <p>The cash flows from operating activities will show lines such as cash from customers and cash paid to suppliers. "<i>Major classes of gross cash receipts and gross cash payments are disclosed</i>" (Reference: IAS 7, paragraph 18).</p>
+ <h4><a id="GLCashFlowsIndirect">Statement of Cash Flows using Indirect Method</a></h4>
+ <p>The cash flows from operating activities will include net income followed by the adjustments needed to convert the total net income to the cash amount from operating activities. "<i>Profit or loss is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments, and items of income or expense associated with investing or financing cash flows</i>" (Reference: IAS 7, paragraph 18).</p>
+ </li>
+ <li>
+ <h3><a id="AnalysisHorizontal">Horizontal analysis</a></h3>
+ <p>The horizontal analysis, also known as trend analysis, is a financial statement analysis technique that shows changes in the amounts of corresponding financial statement items over a period of time. It is a useful tool to evaluate trend situations.</p>
+ <p>The statements for two periods are used in horizontal analysis. The earliest period is used as the base period. The items on the later statement are compared with items on the statement of the base period. The changes are shown both in currency (absolute variation) and percentage (relative variation).</p>
+ <p>The absolute variation is calculated as <i>selected_period</i> - <i>previous_period</i>.
+ <p>The relative variation is calculated as (<i>selected_period</i> - <i>previous_period</i>) / <i>previous_period</i> * 100.
+ <h4><a id="AnalysisHorizontalPosition">Horizontal Analysis of Statement of Financial Position</a></h4>
+ <p>The debit amounts (assets) of the selected and previous statement of financial position are shown as positive numbers; the credit amounts (liabilities and equity) are shown as negative numbers.</p>
+ <p>The sources of funds are shown as positive numbers in the absolute variation column; the applications of funds are shown as negative numbers in the absolute variation column.</p>
+ <p>The increasing items are shown as positive numbers in the relative variation column; the decreasing items are shown as negative numbers in the relative variation column.</p>
+ <h4><a id="AnalysisHorizontalIncome">Horizontal Analysis of Statement of Comprehensive Income</a></h4>
+ <p>The debit amounts (revenues) of the selected and previous statement of comprehensive income are shown as positive numbers; the credit amounts (costs and expenses) are shown as negative numbers.</p>
+ <p>The changes that increases the net profit are shown as positive numbers in the absolute variation column; the changes that decreases the net profit are shown as negative numbers in the absolute variation column.</p>
+ <p>The increasing items are shown as positive numbers in the relative variation column; the decreasing items are shown as negative numbers in the relative variation column.</p>
+ <h4><a id="AnalysisHorizontalChangesInEquity">Horizontal Analysis of Statement of Changes in Equity</a></h4>
+ <p>.</p>
+ <p>The changes that increases the retained earnings are shown as positive numbers in the absolute variation column; the changes that decreases the retained earnings are shown as negative numbers in the absolute variation column.</p>
+ <p>The increasing items are shown as positive numbers in the relative variation column; the decreasing items are shown as negative numbers in the relative variation column.</p>
+ <h4><a id="AnalysisHorizontalCashFlows">Horizontal Analysis of Statement of Cash Flows</a></h4>
+ <p>The source amounts (where the money has come from) of the selected and previous statement of cash flows are shown as positive amounts; the application amounts (where the money has gone) are shown as negative amounts.</p>
+ <p>The changes that increases the cash and cash equivalents are shown as positive numbers in the absolute variation column; the changes that decreases the cash and cash equivalents are shown as negative numbers in the absolute variation column.</p>
+ <p>The increasing items are shown as positive numbers in the relative variation column; the decreasing items are shown as negative numbers in the relative variation column.</p>
+ </li>
+<!-- ----------------------------------------------------------------------- -->
+ <li>
<h3><a id="TagReports">Tag Reports</a></h3>
<p>An Income an Expenditure report can be produced, filtered by individual tags. So for instance following the example above, if you wished to view the costs associated with a particular vehicle you can run this report selecting the appropriate tag for the vehicle to report on to find the information.</p>
<p>As with the Profit And Loss report, this can be produced as an on screen report, or as a pdf.</p>
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