Record Type 1 - Report name and spacing options

Giving your financial reports unique names will help you find what you are looking for easily when using the drop down box for your selection. This name can be more or less descriptive than what actually prints on your report.

A 1 record type is used to define the report name and spacing options of the report printing. It is important to setup the record using sequence #1, because when doing a lookup [/?] on the report number field, the system will reference the description from the "1" record to be listed with the report definition number.

Record Type H - Print a heading line

The H record defines a Heading print line that normally precedes sections of accounts (A records) that will be listed next within the financial report. For example, a balance sheet will have headings such as "ASSETS, CURRENT ASSETS", etc. Below is an example of the record type H screen.

Record Type A - Print line for every account

The A record will list a separate line for each account within the range of accounts specified. This record normally follows a H record.

• If the accounts to be printed are not continuous, then multiple A records are used to define what account(s) need to be printed.
• The sequence the records are defined in will determine the sequence the accounts are printed in. If you want to combine several accounts together and only print their total, see the C record. If an account has multiple Sub-Accounts, then the Sub-Accounts will be automatically accumulated into an account total.
• Only accounts with some activity will print (balance forwards count as activity).
• Zero balance accounts can be suppressed using the "Print when zero?" field.

BEST PRACTICE: It is important to use account ranges that include ALL possible account numbers. The reason for not leaving holes in your account range is for future financial reporting. If the account ranges are limited to the accounts being used but a new account is added six months later, this account would not be brought into the report unless someone remembered to manually add it. This would cause that particular report to be misstated. Creating account ranges to include all accounts, whether defined or not, will incorporate any new accounts into the report, thus avoiding any misstatements.

Understanding Accumulation in Report Definition - See Memory Cells and Total Levels. 

Account range from/thru	Determines the account range to be accumulated or printed.
Sign	(1 character) - determines the type of sign to be used. Depending on whether the amount is positive or negative, the amount will print as follows:
Answer/Print T=Total or M=Memory & Level	(1 character: M for Memory, T for Total), (Level: 2 digit: 0-26)
Print if Zero?	If this option is set to "N" (no), then the report line being described will not print provided all the amounts that would normally print are equal to zero The "Y" (yes) option causes the report line to print even if all the amounts are zero. Only accounts with some activity will print (balance forwards count as activity).
Print $	Y or N for printing dollar signs.
D=Dollar, S=Quantity, B=Budget	What type of field is being printed.
Restrict to only include Sub-accounts from/thru	Up to 10 characters, can include alpha or numeric. This range will default from a blank Sub-Account thru "ZZZZZZZZZZ" (the highest possible Sub-Account). On most reports the Sub-Account range should be left to these default values.  If "*GROUP" is entered as your Sub-Account range when running a financial report: For the entire company: it will pull in the full range of Sub-Accounts For a group: it will only pull in the Sub-Accounts/accounts listed in the group maintenance For a single Sub-Account: it will not pull anything in for that definition
Accumulate by +/-	(1 character: + for Add, - for subtract) - determines if the amounts should be added or subtracted from the indicated Total/Memory.
Indent description by # spaces (99=Center)	determines the number of characters the description should be indented (number of character positions the description should be shifted to the right on the page)
Blank lines before/after printing	Determines the spacing between lines on the report. (0= no blank lines (i.e. single space), 1=one blank line (i.e. double space), etc). Before printing a line, the system will add the number of blank lines before, plus one or two if the underline is specified, plus one for the line itself. On record types "H", the "Check # of lines remaining on page" will be added to the total. If the total number of lines will not fit on the page, the before under character (if specified) and data line will print at the top of the next page (under all specified titles).
Underline before/after printing	1 character (Examples: blank, dash "-" or equal sign (=)) - determines if you want an extra line of the specified underline character to be printed. An underline character can be printed before a line is printed or after a line is printed. Underlining works a little differently on the heading (H) definition. On the "H" record type, the underlining will be above/below where the description is printed. On all other record types, the underlining will take place in the appropriate amount column. If printing to an HP LaserJet (or compatible), the system will use the printers underlining and double underlining capabilities to produce the underlines.
DO ONLY if switch is on (Blank=do always)	1 character: (blank, A-Z) - can be used to cause the report definition to only be effective if the specified switch has been turned on. The specified operation will only be performed if the indicated switch is ON.

Record Type P - Print a total line

The P record will print a Total Line for a specified total level or memory cell. A P record normally follows an A, S, or C record. Typically, the total level, underlining prior to printing, and description are set in this type of record.

Description	Description to print on the line
Sign	(1 character) - determines the type of sign to be used. Depending on whether the amount is positive or negative, the amount will print as follows:
Answer/Print T=Total or M=Memory & Level	(1 character: M for Memory, T for Total), (Level: 2 digit: 0-26 ).
Underline before/after printing	1 character (Examples: blank, dash "-" or equal sign (=)) - determines if you want an extra line of the specified underline character to be printed. An underline character can be printed before a line is printed or after a line is printed. Underlining works a little differently on the heading (H) definition. On the H record type, the underlining will be above/below where the description is printed. On all other record types, the underlining will take place in the appropriate amount column. If printing to an HP LaserJet (or compatible), the system will use the printers underlining and double underlining capabilities to produce the underlines.
Indent description by # spaces (99=Center)	determines the number of characters the description should be indented (number of character positions the description should be shifted to the right on the page)
Blank lines before/after printing	Determines the spacing between lines on the report. (0= no blank lines (i.e. single space), 1=one blank line (i.e. double space), etc). Before printing a line, the system will add the number of blank lines before, plus one or two if the underline is specified, plus one for the line itself. On record types H, the Check # of lines remaining on page will be added to the total. If the total number of lines will not fit on the page, the before under character (if specified) and data line will print at the top of the next page (under all specified titles).
Print $	Y or N for printing dollar signs.
Print if Zero?	If this option is set to "N" (no), then the report line being described will not print provided all the amounts that would normally print are equal to zero The "Y" (yes) option causes the report line to print even if all the amounts are zero.
DO ONLY if switch is on (Blank=do always)	1 character: (blank, A-Z) - can be used to cause the report definition to only be effective if the specified switch has been turned on. The specified operation will only be performed if the indicated switch is ON.

Record Type T - Title line at top of each page

The T record will print a Title line at the top of each page of the financial statements. The Title line(s) print directly under the Company Name. Up to 10 different lines can be used (0 thru 9). Multiple definitions can be combined to form titles that are longer than 40 characters (Titles can be as long as the page width.) Title will automatically be centered on the page, and blank titles will be omitted. To print a blank title line, define a title description of a single dash.

When entering a title line more than 40 characters, if a space is required between the first piece and the next piece, the description on second T record should start with a space. Trailing spaces on a description are ignored.

When requesting a financial statement, the Report Heading (H) option will be printed directly under the specified title lines. The Heading can be thought of as the 11th Title line. It will be printed on every page of the financial report regardless of what Titles are specified.

Title line 0 contains the Company name by default. If a different name is needed on the report, re-define record 0. The description can also contain 2-character Substitution Codes. These codes can insert dates, number of periods, etc., into the titles at print time.

Record Type B - Add Base amount for %

The B record type sets the specified range of accounts as the base percent for the report. In other words, it defines what the 100% amount should be. The income statement uses a base percent. Usually an income statement will have a single B record that defines what range of accounts make up Total Income. If used, the "B" record is usually specified before any H, A, or P records.

If a different base amount is needed for another section of the report, the New Base Amount? field can be used to indicate that a new base amount is being specified. If more than one account range is required to properly total the 100% base, the 2nd and subsequent B record types should have the New Base Amount? = No. If a section of the report is to be printed without percentages, that section should start with another record type B with an Account range of 0 thru 0, and New Base Amount? = Y.

When printing a Balance Sheet or Trend Report, the B record is ignored.

Record Type S – Print a line for every Sub-Account

This record type would be used instead of an A record. The A record prints activity at the account level; however, occasionally it is necessary to view activity in an account at the Sub-Account level. This can be accomplished for any account that has a Sub-Table attached to it.

For instance, regarding the Income Statement, upper management would like to view the Other Expenses (5130-5999) by Sub-Account. These accounts have the Property Sub-Table attached to them. This will help management to see what production expenses were in relation to the properties and to be able to make financial decisions accordingly. But how do we do this in Pak Accounting?

The S record type will cause the specified range of account & Sub-Account combinations to print on the financial statement. Only the Account & Sub-Account combinations with activity this fiscal year will print (balances forward count as activity).

The account range should always be specified.

NOTES:

• If a range of more than one account number is given, an account name will print before the Sub-Accounts.
• If a range of only one account number is given, the account name does not print.
• If an account name is needed on a single account number range, precede the type S with a type H record.

Sub-Account Desc, Account Desc	S= prints the Sub-Account description on every line (standard); A=prints the account description on every Sub-Account line. When printing an S record type and the record includes more than one account number and the description calls for the Sub-Account description to be printed, the account description will be added in front of the Sub-Account description. If necessary, the description column width can be made wider on the 1 record/Special tab.
Account range from/thru	Determines the account range to be accumulated or printed.
Sign	(1 character) - determines the type of sign to be used. Depending on whether the amount is positive or negative, the amount will print as follows:
Answer/Print T=Total or M=Memory & Level	(1 character: M for Memory, T for Total), (Level: 2 digit: 0-26).
D=Dollar, S=Quantity, B=Budget	What type of field is being printed
Print if Zero?	If this option is set to "N" (no), then the report line being described will not print provided all the amounts that would normally print are equal to zero The "Y" (yes) option causes the report line to print even if all the amounts are zero. Only accounts with some activity will print (balance forwards count as activity).
Print $	Y or N for printing dollar signs.
Sub-accounts from/thru	6 characters, letters only, right justified - for the above account range, only includes those accounts with this Sub-Account range. This range will default from a blank Sub-Account thru "ZZZZZZ" (the highest possible Sub-Account). On most reports the Sub-Account range should be left to the default values (blank Sub-Account thru "ZZZZZZ").
Accumulate by +/-	(1 character: + for Add, - for subtract) - determines if the amounts should be added or subtract from the indicated Total/Memory.
Indent description by # spaces (99=Center)	determines the number of characters the description should be indented (number of character positions the description should be shifted to the right on the page)
Blank lines before/after printing	Determines the spacing between lines on the report. (0= no blank lines (i.e. single space), 1=one blank line (i.e. double space), etc). Before printing a line, the system will add the number of blank lines before, plus one or two if the underline is specified, plus one for the line itself. On record types H, the "Check # of lines remaining on page will be added to the total. If the total number of lines will not fit on the page, the before under character (if specified) and data line will print at the top of the next page (under all specified titles).
Underline before/after printing	1 character (Examples: blank, dash "-" or equal sign (=)) - determines if you want an extra line of the specified underline character to be printed. An underline character can be printed before a line is printed or after a line is printed. Underlining works a little differently on the heading (H) definition. On the H record type, the underlining will be above/below where the description is printed. On all other record types, the underlining will take place in the appropriate amount column. If printing to an HP LaserJet (or compatible), the system will use the printers underlining and double underlining capabilities to produce the underlines.
DO ONLY if switch is on (Blank=do always)	1 character: (blank, A-Z) - can be used to cause the report definition to only be effective if the specified switch has been turned on. The specified operation will only be performed if the indicated switch is ON.

Record Type C – Accumulate only (Do not print)

This record type would be used instead of an A record. There are many occasions on different reports where it is more feasible to have accounts accumulate instead of printing out one at a time using an A record. Accumulating accounts is accomplished using a C record which is discussed in more detail below.

• The C record will cause the specified range of Accounts/Sub-Accounts to be accumulated (not printed) into a specified total level or memory cell. This is an especially useful tool if the report involves a large range of accounts that are very similar in nature and when listing all the accounts is not practical or if the Chart of Accounts is large.
• Usually, a record type C will be followed by a record type P to print the accumulated amount. For example, there are several general ledger cash accounts, however, on the Balance Sheet report definition, the user only wants one line that reflects Cash. The C record would be used to accumulate the cash accounts, and the "P" record would be used to print the total of those accounts.
• The C record does not need a preceding header record.

This record type is used to combine multiple accounts onto one line on the financial report. For example, if a company has account number 4301 thru 4305 and 4601 as their payroll expense accounts, and on their income statement, they want those accounts to be printed on one line called "Payroll Expense". Two C records would be required in this case to handle the two separate ranges of accounts.

The required report definitions would be:

 Record Type=C, Accounts: 4301 thru 4305, ACCUMULATE INTO "+ T 1"

 Record Type=C, Accounts: 4601 thru 4601, ACCUMULATE INTO "+ T 1"

 Record Type=P, ACCUMULATED AMOUNT "T 1", Desc: "Payroll Expense"

Record Type M – Perform Math Operation

There are times when it is necessary to have the ability to compute specific formulas or ratios within a report to provide the required information to management. The purpose is to allow management to assess the efficiency of certain operations within the organization in amounts and percentages. All that is needed are a few report definitions, and with the click of a button, the report is generated with all the math computations management wants to see!

Memory Cells and Total Levels

Memory Cells work like the memory function on a calculator.

• The Memory level defines up to 41 different memory numbers (0-40) in which to store different values.
• The different memories do not relate to each other; they define forty-one separate cells that can be used in math functions.
• Memory numbers can be used to store intermediate values or compute statistics.
• A key point to remember is that memory numbers do not clear after they are printed and do not roll up to higher levels.
• Memory numbers (represented by M0, M1, M2… M40) can be added to each other in order to accumulate values. For instance, M1 plus M2 can be stored in M3 or M1 plus M2 can be stored back into M1.

Total Levels store accumulated amounts to be printed.

• The system handles up to 41 levels of sub-totals (Levels 0-40).
• The Total Level determines which other totals are included in a printed total.
• Adding something to one level automatically adds value to the next higher level.
• If the total is to include the prior amount(s), it needs to be a larger total level. If the total acts as an equal colleague, it needs to be at the same or smaller level.
• When a total level is printed, that level and all lower levels are reset to zero.

Example

The M record type provides the ability to perform math operations for total levels, memory levels, or a Base/Constant. Typically, the math functions are used with memory levels since each level is independent of the other. If a total level is used, then it would only be able to be used once to be pulled into the math function correctly.

Huh? What do I mean by that? In the example, account 9601 is showing on my report and is attached to a Total Level of 1. If I wanted to use that account in a math function, I would have to list it again and put it into a memory level. Why? Because there are several Total Levels 1’s so, I couldn’t pull T1 into a math function.

To keep things simple, an M record can only manage one math function at a time (add two numbers together, subtract one number from another, multiply two numbers together, divide one number by another). Depending on what you are trying to do, multiple M records are necessary to perform a math function with two or more operands.

Example Formula: Memory1 + Memory2 + Memory3 with the results stored in Memory4.

We will shorten it down to M1 + M2 + M3 = M4

To break it down into just two operands at a time:

 M1 + M2 = M4

 M4 + M3 = M4

For our example formula, we will:

• Enter in our Value #1 (M1).
• Tell it what to do (add).
• Enter in our Value #2 (M2).
• Tell it where to store the answer (M4).

We will repeat the process for the second step:

• Enter in our Value #1 (M4).
• Tell it what to do (add).
• Enter in our Value #2 (M3).
• Tell it where to store the answer (M4).

However, there are times when a Constant is needed. For example, to determine the BOE, you would need to take the Gas MCF and divide it by 6 (for the first part of the calculation). If our Gas MCF was stored in M2, and we needed to save our answer in M7, our setup would look like this

Record Type O – Options (change from default)

The O Record will affect the report it’s in. Sometimes, we may need to override the company options to have a report look a certain way. In this case, we can add a special record type. O records should be defined at the beginning of your financial report definitions, right after titles, if you want it to affect the whole report. If you only wanted the options set in a later section of the financial, you would add the O record right before the section you want the options invoked for. The options defined on the O record are report-by-report and will override general company options set in company maintenance.

For example, on one financial report the user does not want the account numbers to print. Change the option, Print Account Number to N and the account numbers will not print on this one report only.

Another use for this record is to change how the system accumulates and prints certain balances on the income statement, budget, and trend reports. To print inception to date income/expense reports, an O record in the beginning of the report definition with Y to the prompt which says Include Balance Forward in YTD is mandatory.

Record type * -Comment

This record is a comment record that allows for a comment to be printed on the List / Report Definitions Listing  but not on the report itself.

Record Type "U" – Column Title (Spreadsheets)

The "U" record is used to define what column heading you would like to print directly above each spreadsheet column.

Normal Tab Options:

Tech Tip: To use these codes in a spreadsheet report enter a “U” record with the desired code (For example, a “U” record with code “1” for county). The report must have a minimum of one column that pulls in financial information (For example, a “U” record with a “D” or “P” code that has a corresponding “E” Record).

Special Tab Option:

NOTE: This is an older method of trending data and was typically used with more advanced row report definitions. However, using the Trend Report menu option is much easier and eliminates the need for manual report trending.

Subtract # Time Periods being included in report: Enter the number of months to subtract data for the column. Used in trend reporting.

• Entering 1 with a report that is being run for a 1 month period will print the prior month.
• Entering a 1 with a report that is being run for a 12 month period will print for the prior year.
• Entering a 2 with a report being run for a 12 month period will print the amount for the year before last.

Selected Rec(s) Chg Tab:

This tab provides the ability to delete selected sequences, move column numbers up or down, move selected records up or down, change Sub-Account restrictions, or change the Accumulate by sign on selected records.

Special Spreadsheet Setup Example:

Spreadsheet Report with Months in columns

There is a special setup for a spreadsheet report where each month is in a separate column. These settings are entered on the “U” records on the “Special” tab in the “Subtract # Time Periods being included in report” field. For January, enter an “11”. For February, use “10”. For March, use “9” and so forth for the remaining months decreasing the number by 1 for each subsequent month. December will have a zero. On the report screen, the dates for the Current Period Column From and Thru must be the last month of that year – 12/2023 thru 12/2023.

Record Type "E" – Accumulate column amounts (spreadsheets)

The "E" record is used to accumulate the information to be printed in a Spreadsheet column. The accounts and/or Sub-Accounts defined in this record limit the spreadsheet column information to only include the range specified. this record also defines the period to accumulate the information for (i.e. Net period, Year to Date, Inception to Date, ITD as of from, or Total for Year).

SELECTED REC(S) CHG TAB

This tab provides the ability to delete selected sequences, move column numbers up or down, move selected records up or down, change Sub-Account restrictions, or change the Accumulate by sign on selected records.

Record Type "N" – Perform Math with column (spreadsheets)

The "N" record is designed to perform math operations within spreadsheet reports. For example, Column 1 can be added to Column 2 to produce Column 4. Math operations are performed in the sequence they are coded in. They are performed just prior to printing a line on the report. The Total or Memory must be coded "T" for Total Column or "C" for Constant value (number).