FRx Version 6.0 Sample Reports

Transcription

1 FRx Version 6.0 Sample Reports FRx Software Corporation All Rights Reserved

2 Copyright Notice FRx Software Corporation makes no representations or warranties with respect to the contents of this guide and specifically disclaims any implied warranties of merchantability or fitness for any particular purpose. We welcome user comments and reserve the right to revise this publication and to make improvements or changes to the products and programs described in this publication at any time without notice. Mailing Address: FRx Software Corporation 4700 South Syracuse Parkway Suite 700 Denver, Colorado Addresses: FRx Support Documentation General Information Product Suggestions Consulting/Training Phone: FRx Support FRx-SOLV ( ) Visit our website at: Copyright by FRx Software Corporation. All rights reserved. Printed in the United States of America. No part of this publication may be reproduced in any form without the prior written consent of FRx Software Corporation. Trademarks FRx and FRx: The Financial Reporting Extender are registered trademarks of FRx Software Corporation. Windows and Excel are registered trademarks of Microsoft Corporation. Lotus and Lotus are registered trademarks of Lotus Development Corporation. All other trademarks are acknowledged.

3 Contents Introduction...1 Viewing and Generating the Sample Reports...2 Chapter 1 Balance Sheets... 5 Basic Balance Sheet...6 Tabular Balance Sheet...8 Side-by-Side Balance Sheet...10 Balance Sheet with Ratios...12 Consolidated Balance Sheet...16 Consolidated Balance Sheet and Income Statement...20 Consolidated Side-by-Side Balance Sheet...24 Balance Sheet and Exception Report...26 Combination Balance Sheet and Income Statement...30 Consolidated Balance Sheet with Eliminations...40 Multicurrency Balance Sheet...42 Sample Reports iii

4 Contents Chapter 2 Income Statement Reports Basic Income Statement...46 Income Statement Including Net Sales...48 Rolling Quarter Income Statement...50 Rolling Quarter Statement Published to the World Wide Web...52 Expense Report with Departmental Expenses...54 Side-by-Side Income Statement...56 Consolidated Income Statement...58 Consolidated Side-by-Side Income Statement...62 Consolidated Company...66 Company Reorganization and Income Statement...70 Income Statement and Exception Report...74 Regional Income Statement...80 Income Statements with Allocations...82 Chapter 3 Statements of Cash Flow Monthly Statement of Cash Flow...86 Current and Year-to-Date Statement of Cash Flow...88 Quarterly Statement of Cash Flow...90 Full Year Projected Statement of Cash Flow...92 Rolling Quarter Statement of Cash Flow...94 FASB-Compliant Statement of Cash Flow...96 Chapter 4 Budgeting and External Worksheets Full Year Budget Report with Actual and Forecast Amounts Full Year Budget Report Using an External Worksheet Gross Profit Report Regional Income Statement with Budget Variances Variance Analysis Report Departmental Budget Projection Worksheet Expense Variance Dimensional Analysis Report (OLAP) Summary Budget Variance Profit and Loss Departmental Expense Variance Report (Parent/Child) iv

5 Contents Chapter 5 Transaction Detail Reports Transaction Detail Report Showing the Last Three Months Departmental Transaction Detail and Summary Report Debit and Credit Transaction Detail Report Full Year Transaction Detail Report Trial Balance Report Sorted Variance Analysis Report Transaction Detail By Column Layout and Segment/Mask v

6 Contents vi

7 Introduction FRx includes sample reports for the fictitious companies FilmWorks (FW) and FilmWorks Canada (FWC). These sample reports have been created using FRx s demonstration data. The picture below displays an organization chart of the FilmWorks corporate structure. Note: FRx sample reports and demonstration data are only installed if you performed a typical installation or a custom installation and selected the Load Demo Data option. Sample Reports 1

8 Viewing and Generating the Sample Reports You can view and generate the sample reports that have been created for the fictitious companies FilmWorks and FilmWorks Canada. Before you can view them, you must first specify FW or FWC as the default company in FRx. Once you ve done this you can view and generate the sample reports and also view the building blocks that make up the report. Note: You will not be able to generate all of the reports included in this Sample Reports book. If you are interested in learning more about specific reports in this book, contact or call FRx-Solv ( ). To select FW or FWC as the default company 1 Start FRx by double-clicking the FRx icon. 2 From the FRx Company menu, click Select Default. 3 In the Select Default Company dialog box, double-click FW or FWC. To generate a sample report 1 From the FRx Control Panel, click Catalog of Reports. 2 In the Select a Catalog for Display dialog box, double-click the sample catalog ID you want to generate. The Catalog of Reports window appears, displaying the options and settings that have been setup for the selected catalog ID. 3 From the Catalog of Reports window, click Generate Report. The report generates and displays in the FRx DrillDown Viewer. 4 After viewing the report, press Alt+F4 to close the DrillDown Viewer and return to the Catalog of Reports window. 2 Viewing and Generating the Sample Reports

9 To view the building blocks that make up a sample report 1 From the FRx Control Panel, click Catalog of Reports. 2 In the Select a Catalog for Display dialog box, double-click the sample catalog ID you want to view. The Catalog of Reports window appears displaying the options and settings that have been set up for the selected catalog ID. 3 If you want to view one of the building blocks that make up the catalog ID (row format, column layout, or reporting tree), from the Catalog of Reports window toolbar, click the building block icon that you want to view. Row Format Icon Column Layout Icon Reporting Tree Icon 4 If you want to open all of the building blocks, click the Open All icon, and then from the Window menu, select Tile Vertical. The row format, column layout, and reporting tree open and display on your screen. You can then re-size, enlarge, move, or close their windows. Viewing and Generating the Sample Reports 3

10 4 Viewing and Generating the Sample Reports

11 CHAPTER 1 Balance Sheets With FRx, you can create the following types of balance sheet reports: Basic Balance Sheet Tabular Balance Sheet Side-by-Side Balance Sheet Balance Sheet with Ratios Consolidated Balance Sheet Consolidated Balance Sheet and Income Statement Consolidated Side-by-Side Balance Sheet Balance Sheet and Exception Report Combination Balance Sheet and Income Statement Consolidated Balance Sheet with Eliminations Multicurrency Balance Sheet Samples of these reports are shown on the following pages. Sample Reports 5

12 Balance Sheets Basic Balance Sheet To generate this basic balance sheet report, use the following building blocks: BALSHEET catalog ID BALSHEET row format BALANCE column layout This report does not use a reporting tree. When you generate this report notice the currency sign on the first row, the different font styles used in the rows, and the thick underline at the bottom of the page. The report also contains a normal credit balance and totals that have been rounded so that the report balances. All of these report features are controlled in the row format. For step-by-step instructions on creating a tabular balance sheet like this one, refer to the FRx Tutorial. 6 Basic Balance Sheet

13 Balance Sheets FilmWorks Demo Balance Sheet For the Four Months Ending April 30, 2002 ASSETS Cash - Checking $109,267 Cash - Money Market 46,518 Total Cash 155,785 Accounts Receivable 162,906 Allowance For Bad Debts (2,142) Intl Corp Receivable 268,528 Net Accounts Receivable 429,292 Total Inventories 698,075 Prepaid Assets 3,462 Current Assets 1,286,614 Leasehold Improvements 69,600 Office Furniture And Fixtures 34,500 Office Equipment 37,700 Less Accumulated Depreciation (35,780) Net Fixed Assets 106,020 Total Assets $1,392,634 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $86,742 Accrued Liabilities 108,689 Total Current Liabilities 195,431 Leases Payable 10,100 Notes Payable 144,178 Long-Term Liabilities 154,278 Total Liabilities 349,709 Capital Stock 50,000 Additional Paid-In Capital 500,269 Year-to Date Income 295,556 Retained Earnings 197,100 Shareholders' Equity 1,042,925 Total Liabilities and Equity $1,392,634 Basic Balance Sheet 7

14 Balance Sheets Tabular Balance Sheet To generate this tabular balance sheet report, use the following building blocks: BALSHEET_TAB catalog ID BALSHEET_TAB row format BALSHEET_TAB column layout This report does not use a reporting tree. When you generate this report, notice the column placement detail rows appear in the second column, subtotals appear in the third column, and grand totals appear in the last column. This placement is achieved by setting up four columns in the column layout and then placing row format values into specific columns. For step-by-step instructions on creating a tabular balance sheet like this one, refer to the FRx Tutorial. 8 Tabular Balance Sheet

15 Balance Sheets FilmWorks Demo Tabular Balance Sheet For the Five Months Ending May 31, 2002 ASSETS Cash - Checking $134, Cash - Money Market 46, Total Cash 180, Accounts Receivable 166, Allowance For Bad Debts (2,184.00) Intl Corp Receivable 271, Net Accounts Receivable 435, Total Inventories 779, Prepaid Assets 3, Current Assets 1,398, Leasehold Improvements 69, Office Furniture And Fixtures 34, Office Equipment 37, Less Accumulated Depreciation (40,635.00) Net Fixed Assets 101, Total Assets $1,499, LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $84, Accrued Liabilities 137, Total Current Liabilities 222, Leases Payable 10, Notes Payable 142, Long-Term Liabilities 152, Total Liabilities 375, Capital Stock 50, Additional Paid-In Capital 500, Year-to Date Income 377, Retained Earnings 197, Shareholders' Equity 1,124, Total Liabilities and Equity $1,499, Tabular Balance Sheet 9

16 Balance Sheets Side-by-Side Balance Sheet To generate this side-by-side balance sheet report, use the following building blocks: BALSHT_SBYS catalog ID BALSHEET_SBYS row format BALANCE_SBYS column layout This report does not use a reporting tree. When you generate this report, notice its specific column placement the assets print on the left side of the page and liabilities print on the right side. This placement is achieved by setting up separate columns in the column layout and then referencing the columns in the row format. General ledger detail is then pulled into non-printing rows (in the row format) and calculated to produce the report totals. 10 Side-by-Side Balance Sheet

17 Balance Sheets FilmWorks Demo Side by Side Balance Sheet For the Four Months Ending April 30, 2002 ASSETS LIABILITIES AND SHAREHOLDERS' EQUITY Cash - Checking 109,267 Accounts Payable 86,742 Cash - Money Market 46,518 Accrued Taxes Accrued Liabilities 108,689 Total Cash 155,785 Suspense Account Accounts Receivable 162,906 Total Current Liabilities 195,431 Allowance For Bad Debts (2,142) Intl Corp Receivable 268,528 Leases Payable 10,100 Notes Payable 144,178 Net Accounts Receivable 429,292 Long-Term Liabilities 154,278 Total Inventories 698,075 Total Liabilities 349,709 Prepaid Assets 3,462 Current Assets 1,286,614 Capital Stock 50,000 Leasehold Improvements 69,600 Additional Paid-In Capital 500,269 Office Furniture And Fixtures 34,500 Year-to Date Income 295,556 Office Equipment 37,700 Retained Earnings 197,100 Less Accumulated Depreciation (35,780) Treasury Stock Net Fixed Assets 106,020 Shareholders' Equity 1,042,925 Total Assets 1,392,634 Liabilities and Equity 1,392,634 Side-by-Side Balance Sheet 11

18 Balance Sheets Balance Sheet with Ratios To generate this balance sheet report with ratios, use the following building blocks: BSRATO catalog ID BSRATO row format BALANCE column layout This report does not use a reporting tree. When you generate this report, notice the additional liquidity and financial ratios at the bottom of the page. These calculations are added to the basic balance sheet (BALSHEET) in the row format. 12 Balance Sheet with Ratios

19 Balance Sheets FilmWorks Demo Balance Sheet with Ratios For the Four Months Ending April 30, 2002 ASSETS Cash - Checking $109,267 Cash - Money Market 46,518 Total Cash 155,785 Accounts Receivable 162,906 Allowance For Bad Debts (2,142) Intl Corp Receivable 268,528 Net Accounts Receivable 429,292 Total Inventories 698,075 Prepaid Assets 3,462 Current Assets 1,286,614 Leasehold Improvements 69,600 Office Furniture And Fixtures 34,500 Office Equipment 37,700 Less Accumulated Depreciation (35,780) Net Fixed Assets 106,020 Total Assets $1,392,634 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $86,742 Accrued Liabilities 108,689 Total Current Liabilities 195,431 Leases Payable 10,100 Notes Payable 144,178 Long-Term Liabilities 154,278 Total Liabilities 349,709 Capital Stock 50,000 Additional Paid-In Capital 500,269 Year-to Date Income 295,556 Retained Earnings 197,100 Shareholders' Equity 1,042,925 Total Liabilities and Equity $1,392,634 Balance Sheet with Ratios 13

20 Balance Sheets FilmWorks Demo Balance Sheet with Ratios For the Four Months Ending April 30, 2002 BALANCE SHEET - RATIO ANALYSIS Liquidity: Current Ratio 5.21 Quick Ratio 1.62 Financial: A/R Turnover Ratio Days Sales Outstanding (DSO) Balance Sheet with Ratios

21 Balance Sheets 15

22 Balance Sheets Consolidated Balance Sheet To generate this balance sheet that consolidates reporting for multiple companies into one report, use the following building blocks: CONSOL_BAL catalog ID BALSHEET row format BALANCE column layout CONSOL reporting tree The CONSOL_BAL catalog ID generates a balance sheet that consolidates the FilmWorks and FilmWorks Canada balance sheets into one catalog ID. Through the use of a reporting tree, this catalog ID generates three reports one for the FilmWorks reporting unit, one for the FilmWorks Canada reporting unit, and one that displays the two units combined. When you generate this report, notice how the tree combines multiple companies and balance sheets to create the consolidated balance sheet. For step-by-step instructions on creating a consolidated balance sheet like this one, refer to the FRx Tutorial. 16 Consolidated Balance Sheet

23 FilmWorks Demo Consolidated For the Four Months Ending April 30, 2002 Balance Sheets ASSETS Cash - Checking $144,120 Cash - Money Market 78,837 Total Cash 222,957 Accounts Receivable 283,627 Allowance For Bad Debts (3,829) Intl Corp Receivable 268,528 Net Accounts Receivable 548,326 Total Inventories 968,742 Prepaid Assets 6,010 Current Assets 1,746,035 Leasehold Improvements 126,600 Office Furniture And Fixtures 62,100 Office Equipment 69,900 Less Accumulated Depreciation (60,828) Net Fixed Assets 197,772 Total Assets $1,943,807 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $151,033 Accrued Liabilities 112,123 Total Current Liabilities 263,156 Leases Payable 16,770 Notes Payable 245,041 Long-Term Liabilities 261,811 Total Liabilities 524,967 Capital Stock 85,000 Additional Paid-In Capital 687,148 Year-to Date Income 313,617 Retained Earnings 337,075 Treasury Stock (4,000) Shareholders' Equity 1,418,840 Total Liabilities and Equity $1,943,807 Consolidated Balance Sheet 17

24 Balance Sheets ASSETS FilmWorks Demo FilmWorks US Demo For the Four Months Ending April 30, 2002 FilmWorks US For the Four Months Ending April 30, 2002 ASSETS Cash - Checking $109,267 Cash - Money Market 46,518 Cash - Checking $109,267 Cash Total - Money Cash Market 46, ,785 Total Accounts CashReceivable 155, ,906 Allowance For Bad Debts (2,142) Accounts Intl Corp Receivable 162, ,528 Allowance For Bad Debts (2,142) Intl Net Corp Accounts Receivable Receivable 268, ,292 Net Total Accounts Inventories Receivable 429, ,075 Total Prepaid Inventories Assets 698,075 3,462 Prepaid Current Assets Assets 1,286,614 3,462 Leasehold Current Assets Improvements 1,286,614 69,600 Office Furniture And Fixtures 34,500 Leasehold Office Equipment Improvements 69,600 37,700 Office Less Furniture Accumulated And Depreciation Fixtures 34,500 (35,780) Office Equipment 37,700 Less Net Accumulated Fixed Assets Depreciation (35,780) 106,020 Net Total Fixed Assets $1,392, ,020 Total Assets $1,392,634 LIABILITIES AND SHAREHOLDERS' EQUITY LIABILITIES Accounts Payable AND SHAREHOLDERS' EQUITY $86,742 Accrued Liabilities 108,689 Accounts Payable $86,742 Accrued Total Current Liabilities Liabilities 108, ,431 Total Leases Current Payable Liabilities 195,431 10,100 Notes Payable 144,178 Leases Payable 10,100 Notes Long-Term PayableLiabilities 144, ,278 Long-Term Total Liabilities Liabilities 154, ,709 Capital Total Liabilities Stock 349,709 50,000 Additional Paid-In Capital 500,269 Capital Year-to Stock Date Income 50, ,556 Additional Retained Paid-In Earnings Capital 500, ,100 Year-to Date Income 295,556 Retained Shareholders' EarningsEquity 1,042, ,100 Shareholders' Total Liabilities Equityand Equity $1,392,634 1,042,925 Total Liabilities and Equity $1,392,634 18

25 FilmWorks Demo for Canada FilmWorks Canada For the Four Months Ending April 30, 2002 Balance Sheets ASSETS Cash - Checking $34,853 Cash - Money Market 32,319 Total Cash 67,172 Accounts Receivable 120,721 Allowance For Bad Debts (1,687) Net Accounts Receivable 119,034 Total Inventories 270,667 Prepaid Assets 2,548 Current Assets 459,421 Leasehold Improvements 57,000 Office Furniture And Fixtures 27,600 Office Equipment 32,200 Less Accumulated Depreciation (25,048) Net Fixed Assets 91,752 Total Assets $551,173 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $64,291 Accrued Liabilities 3,434 Total Current Liabilities 67,725 Leases Payable 6,670 Notes Payable 100,863 Long-Term Liabilities 107,533 Total Liabilities 175,258 Capital Stock 35,000 Additional Paid-In Capital 186,879 Year-to Date Income 18,061 Retained Earnings 139,975 Treasury Stock (4,000) Shareholders' Equity 375,915 Total Liabilities and Equity $551,173 19

26 Balance Sheets Consolidated Balance Sheet and Income Statement To generate this consolidated balance sheet and income statement report, use the following building blocks: CONSOL_BS_IS catalog ID CONSOL_BS_IS row format CONSOL_3MO_YTD column layout FILMCONSOL reporting tree Although this report consolidates data for one company, you can create this same report using multiple companies. When you generate this report, notice its reporting tree titles and separate distinct reporting units. This is controlled in the row format using code and the LNE type. The page break option (in the Catalog of Reports window) is also used to print all reporting units on the same. The column shading and the percentage change column were specified in the column layout. 20 Consolidated Balance Sheet and Income Statement

27 Balance Sheets Sample FRx Report For the Three Months Ending March 31, 2003 (Dollars in Thousands) Monthly Activity Year To Date Current Year Last Year January February March Actual Budget Variance Actual % Change Consolidated Cash $1,824 $1,872 ($26,709) ($23,013) $129, % Payables (8,365) 1,254 (28,187) (35,298) 322,633 (110.94%) Net Sales 505, ,617 2,202,483 3,226, ,002 2,439,705 2,764, % Cost of Goods Sold 311, ,268 1,612,405 2,242, ,305 (1,752,090) 2,015,147 (11.28%) Gross Profit 193,885200, , , , , , % Operating Expenses 165, , , , ,882 (391,007) 450,754 (48.39%) Provision for Taxes 6,910 7,012 14,362 28,284 4,659 (23,625) 79, % Other Income (Expenses) (999) (989) (1,977) (3,965) (1,940) (2,025) (2,688) 47.51% Net Income 20,356 29, , ,174 12, , , % Corporate Cash 1,824 1,872 (26,709) (23,013) 129, % Payables (8,365) 1,254 (28,187) (35,298) 322,633 (110.94%) Operating Expenses 64,663 61, , ,085 99,554 (159,531) 182,839 (41.70%) Provision for Taxes 6,910 7,012 14,362 28,284 4,659 (23,625) 79, % Other Income (Expenses) (999) (989) (1,977) (3,965) (1,940) (2,025) (2,688) 47.51% Net Income (72,572) (69,254) (149,508) (291,334) (106,153) (185,181) (265,400) 9.77% Denver Net Sales 269, ,109 1,710,112 2,253, ,897 1,849,966 2,188, % Cost of Goods Sold 160, ,905 1,294,090 1,618, ,501 (1,366,027) 1,657, % Gross Profit 109, , , , , , , % Operating Expenses 51,257 51, , ,503 93,843 (113,660) 141,038 (47.13%) Net Income 57,852 58, , ,832 57, , , % Sales Division-Denver Net Sales 205, ,190 1,574,178 1,987, ,821 1,667,626 2,035,401 (2.36%) Cost of Goods Sold 160, ,905 1,294,090 1,618, ,501 (1,366,027) 1,657, % Gross Profit 44,546 44, , ,919 67, , ,960 (2.39%) Operating Expenses 24,108 24,248 49,258 97,614 46,311 (51,303) 69,544 (40.36%) Net Income 20,438 20, , ,305 21, , ,416 (12.03%) Service Division-Denver Net Sales 64,563 65, , ,416 84, , , % Gross Profit 64,563 65, , ,416 84, , , % Operating Expenses 27,149 27,299 55, ,889 47,532 (62,357) 71,494 (53.70%) Net Income 37,414 38,620 80, ,527 36, ,983 81, % Consolidated Balance Sheet and Income Statement 21

28 Balance Sheets Sample FRx Report For the Three Months Ending March 31, 2003 (Dollars in Thousands) Monthly Activity Year To Date Current Year Last Year January February March Actual Budget Variance Actual % Change San Francisco Net Sales $235,965 $244,508 $492,371 $972,844 $383,105 $589,739 $576, % Cost of Goods Sold 151, , , , ,803 (386,064) 357,706 (74.41%) Gross Profit 84,776 90, , , , , , % Operating Expenses 49,700 50, , ,301 84,486 (117,815) 126,877 (59.45%) Net Income 35,076 39,945 71, ,676 60,816 85,860 91, % Sales Division-San Francisco Net Sales 188, , , , , , , % Cost of Goods Sold 151, , , , ,803 (386,064) 357,706 (74.41%) Gross Profit 37,278 41,650 74, ,980 70,593 82, , % Operating Expenses 27,048 27,320 55, ,098 46,046 (64,052) 69,057 (59.43%) Net Income 10,230 14,330 18,322 42,882 24,547 18,335 37, % Service Division-San Francisco Net Sales 47,498 48, , ,996 74, , , % Gross Profit 47,498 48,495100, ,996 74, , , % Operating Expenses 22,652 22,880 46,671 92,203 38,440 (53,763) 57,820 (59.47%) Net Income 24,846 25,615 53, ,793 36,269 67,524 54, % 22

29 Balance Sheets 23

30 Balance Sheets Consolidated Side-by-Side Balance Sheet To generate this balance sheet report that consolidates multiple companies and displays them side-by-side on the report page, use the following building blocks: CONSOL_BS_SBS catalog ID BALSHEET row format CONSOL_FW_FWC column layout CONSOL reporting tree If you compare this report to the CONSOL_BAL report, you ll notice that the numbers are the same, but are displayed differently. You can create this layout by using a reporting unit filter in the column layout. For more information on restricting a column to a reporting unit, refer to the FRx User s Guide. 24 Consolidated Side-by-Side Balance Sheet

31 FilmWorks Demo Consolidated For the Four Months Ending April 30, 2002 Balance Sheets US Canada Consolidated ASSETS Cash - Checking $109,267 $43,852 $153,119 Cash - Money Market 46,518 33,555 80,073 Total Cash 155,785 77, ,192 Accounts Receivable 162, , ,043 Allowance For Bad Debts (2,142) (2,535) (4,677) Intl Corp Receivable 268, ,528 Net Accounts Receivable 429, , ,895 Total Inventories 698, ,647 1,030,722 Prepaid Assets 3,4621,618 5,080 Current Assets 1,286, ,275 1,876,889 Leasehold Improvements 69,600 65, ,600 Office Furniture And Fixtures 34,500 37,600 72,100 Office Equipment 37,700 39,200 76,900 Less Accumulated Depreciation (35,780) (70,184) (105,964) Net Fixed Assets 106,020 71, ,636 Total Assets $1,392,634 $661,891 $2,054,525 LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $86,742 $72,070 $158,812 Accrued Liabilities 108,689 1, ,009 Total Current Liabilities 195,431 73, ,821 Leases Payable 10,100 3,334 13,434 Notes Payable 144,178 89, ,452 Long-Term Liabilities 154,278 92, ,886 Total Liabilities 349, , ,706 Capital Stock 50,000 45,000 95,000 Additional Paid-In Capital 500, , ,148 Year-to Date Income 295,556 39, ,370 Retained Earnings 197, , ,300 Treasury Stock (4,000) (4,000) Shareholders' Equity 1,042, ,893 1,538,818 Total Liabilities and Equity $1,392,634 $661,891 $2,054,525 Consolidated Side-by-Side Balance Sheet 25

32 Balance Sheets Balance Sheet and Exception Report To generate this balance sheet and exception report, use the following building blocks: EXCEPTION catalog ID EXC_BALSHEET row format 3CUR_YTD column layout This report does not include a reporting tree. When you generate this report, an exception report is also generated. An exception report displays missing or duplicate accounts within your row format. It lists the account code, the number of times it has been repeated, and the row code in which the account is located. To open the exception report in DrillDown Viewer, select View Exception Report. 26 Balance Sheet and Exception Report

33 Balance Sheets FilmWorks Demo Balance Sheet For the Four Months Ending April 30, 2002 Current Month February March April YTD ASSETS $4,460 $19,261 $26,545 Cash - Checking $109, Cash - Money Market 46,518 4,689 19,491 26,776 Total Cash 155,785 3,070 3,132 3,194 Accounts Receivable 162,906 (41) (40) (43) Allowance For Bad Debts (2,142) 2,632 1,330 1,336 Intl Corp Receivable 268,528 5,661 4,422 4,487 Net Accounts Receivable 429,292 87,858 84,968 80,495 Total Inventories 691,548 (202) (192) (182) Prepaid Assets 3,462 98, , ,576 Current Assets 1,280,087 Leasehold Improvements 69,600 Office Furniture And Fixtures 34,500 Office Equipment 37,700 (4,855) (4,855) (4,855) Less Accumulated Depreciation (35,780) (4,855) (4,855) (4,855) Net Fixed Assets 106,020 $93,151 $103,834 $106,721 Total Assets $1,386,107 LIABILITIES AND SHAREHOLDERS' EQUITY ($145) ($1,617) $846 Accounts Payable $86,742 Accrued Liabilities (145) (1,617) 846 Total Current Liabilities 86,742 (1,000) Leases Payable 10,100 (1,470) (1,441) (1,411) Notes Payable 144,178 (1,470) (2,441) (1,411) Long-Term Liabilities 154,278 (1,615) (4,058) (565) Total Liabilities 241,020 Capital Stock 50,000 Additional Paid-In Capital 500,269 69,147 78,730 79,602 Year-to Date Income 295,556 Retained Earnings 197,100 69,147 78,730 79,602 Stockholders' Equity 1,042,925 $67,532$74,672$79,037 Total Liabilities and Equity $1,283,945 Balance Sheet and Exception Report 27

34 Balance Sheets FilmWorks Demo Balance Sheet For the Four Months Ending April 30, 2002 Exception Report - Missing and Duplicate Accounts Account Code Occurrences Row Number (dups) Row Code (dups) Unit:FW:<All> Missing: Duplicates:

35 Balance Sheets 29

36 Balance Sheets Combination Balance Sheet and Income Statement To generate this consolidated balance sheet and income statement that includes both summary and detail information, use the following building blocks: ROWLINK catalog ID CONSOLID row format SUMMRYBS row format DETLBSIS row format NATURAL row format SUMMCAN row format DETLCAN row format NATCAN row format CURR_YTD_BS_IS column layout LINKED reporting tree The ROWLINK catalog ID uses several row formats (specified in the tree) to pull the actual data from the general ledger. This process creates a simple summary report which you can drill into to see supporting detail. When you generate this report, notice that it actually creates the following seven linked reports: Trial Balance (FW) Detail Balance Sheet and Income Statement (FW) Summary Balance Sheet (FW) Trial Balance (FWC) Detail Balance Sheet and Income Statement (FWC) Summary Balance Sheet (FWC) Balance Sheet (FW and FWC) 30 Combination Balance Sheet and Income Statement

37 Balance Sheets The main row format used in the catalog ID pulls data from the other row formats, rather than the general ledger. To see how these row formats are used, notice in column I of the tree that each reporting unit references a different row format. For step-by-step instructions on creating a consolidated balance sheet and income statement like this one, refer to the FRx Tutorial. FilmWorks Demo Row Linking Consolidated B/S For the Four Months Ending April 30, 2002 YTD Assets $1,943,807 Liabilities 524,967 Equity 1,418,840 Total Liabilities and Equity $1,943,807 FilmWorks Demo Row Linking Summary B/S - FilmWorks For the Four Months Ending April 30, 2002 YTD Assets $1,392,634 Liabilities 349,709 Equity 1,042,925 Total Liabilities and Equity $1,392,634 Combination Balance Sheet and Income Statement 31

38 Balance Sheets FilmWorks Demo Row Linking Detail B/S and I/S FilmWorks For the Four Months Ending April 30, 2002 YTD BALANCE SHEET ASSETS Cash $155,785 Account Receivable, net 160,764 Due From Intl Corp. 268,528 Inventories 701,537 Net Fixed Assets 106,020 Total Assets $1,392,634 LIABILITIES AND EQUITY Accounts Payable $86,742 Lease Payable 10,100 Due to Int'l Corp. Other Accrued Liab 108,689 Note Payable-Film Works 144,178 Total Liabilities 349,709 Common Stock-Film Works 50,000 Additional Paid-In Capital 500,269 Retained Earnings 197,100 YTD Income 295,556 Total Equity 1,042,925 Total Liabilities and Equity $1,392, Combination Balance Sheet and Income Statement

39 Balance Sheets FilmWorks Demo Row Linking Detail B/S and I/S FilmWorks For the Four Months Ending April 30, 2002 April YTD INCOME STATEMENT Net Sales $944,828 $3,709,244 Cost of Goods Sold 686,656 2,701,803 Gross Profit 258,172 1,007,441 Operating Expenses 148,235598,989 Net Interest Expense 894 3,582 Income Tax Expense 29, ,314 Total Expenses 178, ,885 Net Income $79,602$295,556 Combination Balance Sheet and Income Statement 33

40 Balance Sheets FilmWorks Demo Row Linking FilmWorks Natural For the Four Months Ending April 30, 2002 April YTD Cash $26,545 $109,267 Money Market Accounts ,518 Accounts Receivable 3, ,906 All for Bad Debts (43) (2,142) Due from Intl Corp 1, ,528 Inventories Sales 80,495691,548 Inventory Supplies (43) 6,527 Prepaids Others (182) 3,462 Leasehold Improvements 69,600 Acc Depr - Leasehold Improvement (2,400) (19,200) Office Furnitures and Fixtures 34,500 Acc Depr Off Furn & Fixtures (1,190) (6,660) Office Equipment 37,700 Acc Depr Office Equipment (1,265) (9,920) Accounts Payable ,742 Lease Payable 10,100 Other Accrued Liab 27, ,689 Notes Payable (1,411) 144,178 Retained Earnings 197,100 Common Stock 50,000 Add Paid In Cap 500,269 Sales 979,053 3,841,539 Sales Returns 7,898 30,531 Sales Discounts 26, ,764 COGS 686,656 2,701,803 Salary Expense 71, ,312 Officers Comp 26, ,968 Depr Expense 4,855 19,420 Office Expense 3,837 14,878 Supplies Expense 713 2,755 Maintenance Expense 1,253 4,845 Rent Expense 9,831 38,003 Travel Expense 8,332 32,205 Advertising Expense 7,482 29,007 Commission Expense 13,660 78,596 Income Tax Expense 29, ,314 Interest Expense 1,1254,500 Interest Income Combination Balance Sheet and Income Statement

41 Balance Sheets FilmWorks Demo for Canada Row Linking Summary B/S FilmWorks Canada For the Four Months Ending April 30, 2002 YTD Assets $551,173 Liabilities 175,258 Equity 375,915 Total Liabilities and Equity $551,173 Combination Balance Sheet and Income Statement 35

42 Balance Sheets FilmWorks Demo for Canada Row Linking Detail B/S and I/S - FilmWorks Canada For the Four Months Ending April 30, 2002 YTD BALANCE SHEET ASSETS Cash $67,172 Accounts Receivable, net 119,034 Due From Intl Corp. 266,711 Inventories 63,504 Net Fixed Assets 34,752 Total Assets $551,173 LIABILITIES AND EQUITY Accounts Payable $64,291 Leases Payable 6,670 Due to Int'l Corp. Other Accrued Liab 3,434 Note Payable-Film Works 100,863 Total Liabilities 175,258 Common Stock-Film Works 35,000 Additional Paid-In Capital 186,879 Retained Earnings 139,975 YTD Income 18,061 Treasury Stock-Film Works (4,000) Total Equity 375,915 Total Liabilities and Equity $551, Combination Balance Sheet and Income Statement

43 Balance Sheets FilmWorks Demo for Canada Row Linking Detail B/S and I/S - FilmWorks Canada For the Four Months Ending April 30, 2002 April YTD INCOME STATEMENT Net Sales $288,939 $1,117,362 Cost of Goods Sold 180, ,120 Gross Profit 108, ,242 Operating Expenses 101, ,649 Net Interest Expense 664 2,706 Income Tax Expense 1,922 6,826 Total Expenses 103, ,181 Net Income $5,201 $18,061 Combination Balance Sheet and Income Statement 37

44 Balance Sheets FilmWorks Demo for Canada Row Linking FilmWorks Canada - Natural For the Four Months Ending April 30, 2002 April YTD Cash-Checking $928 $34,853 Money Market ,319 Account Receivable 4, ,721 Allow. For Bad Debt (55) (1,687) Inventories-Sales 3, ,711 Inv. Supplies (172) 3,956 Prepaid Other (100) 2,548 Leasehold Improve 57,000 Acc Depr-Lease Imp (1,680) (13,440) Off Furn&Fixtures 27,600 Acc Depr-OF&F (833) (4,662) Office Equipment 32,200 Acc Depr-Off Equip (886) (6,946) Accounts Payable 1,260 64,291 Leases Payable (275) 6,670 Other Accrued Liab (338) 3,434 Note Payable (1,018) 100,863 Retained Earnings 139,975 Common Stock 35,000 Add'l Paid-In Capital 186,879 Treasury Stock (4,000) Sales 312,876 1,209,926 Sales Returns 5,524 21,361 Sales Discounts 18,413 71,203 COGS 180, ,120 Salary Expense 49, ,331 Officers Compensation 12,500 50,000 Depr. Expense 3,399 13,596 Office Expense 2,716 10,669 Supplies Exp-Service 498 2,123 Maintainence Expense 877 3,391 Rent Expense 6,874 26,589 Travel Expense 5,826 22,535 Advertising Expense 5,264 20,393 Commissions Expense 13,194 51,022 Income Tax Expense 1,922 6,826 Interest Expense 764 3,104 Interest Income Combination Balance Sheet and Income Statement

45 Balance Sheets Combination Balance Sheet and Income Statement 39

46 Balance Sheets Consolidated Balance Sheet with Eliminations To generate this balance sheet with eliminations, use the following building blocks: CONSOL_ELIM catalog ID BALSHEET_ELIM row format CONSOL_FW_FWC_EL column layout CONSOL reporting tree This type of report contains a column for each company and columns that show eliminations and consolidated results. For step-by-step instructions on creating a report like this one, refer to the FRx Tutorial. 40 Consolidated Balance Sheet with Eliminations

47 FilmWorks Demo Consolidated For the Four Months Ending April 30, 2002 Balance Sheets US Canada Eliminations Consolidated ASSETS Cash - Checking $109,267 $34,853 $144,120 Cash - Money Market 46,518 32,319 78,837 Total Cash 155,785 67, ,957 Accounts Receivable 162, , ,627 Allowance For Bad Debts (2,142) (1,687) (3,829) Intl Corp Receivable 268,528 (268,528) Net Accounts Receivable 429, ,034 (268,528) 279,798 Total Inventories 698, ,667 60,750 1,029,492 Prepaid Assets 3,4622,548 6,010 Current Assets 1,286, ,421 (207,778) 1,538,257 Leasehold Improvements 69,600 57, ,600 Office Furniture And Fixtures 34,500 27,600 62,100 Office Equipment 37,700 32,200 69,900 Less Accumulated Depreciation (35,780) (25,048) (60,828) Net Fixed Assets 106,020 91, ,772 Total Assets $1,392,634 $551,173 ($207,778) $1,736,029 LIABILITIES & SHAREHOLDERS' EQUITY Accounts Payable $86,742 $64,291 $151,033 Accrued Taxes (268,528) (268,528) Accrued Liabilities 108,689 3, ,123 Total Current Liabilities 195,431 67,725 (268,528) (5,372) Leases Payable 10,100 6,670 16,770 Notes Payable 144, , ,041 Long-Term Liabilities 154, , ,811 Total Liabilities 349, ,258 (268,528) 256,439 Capital Stock 50,000 35,000 85,000 Additional Paid-In Capital 500, , ,148 Year-to Date Income 295,556 18,061 60, ,367 Retained Earnings 197, , ,075 Treasury Stock (4,000) (4,000) Shareholders' Equity 1,042, ,915 60,750 1,479,590 Total Liabilities & Equity $1,392,634 $551,173 ($207,778) $1,736,029 Consolidated Balance Sheet with Eliminations 41

48 Balance Sheets Multicurrency Balance Sheet With FRx 6.0x, you can generate a balance sheet with mutliple foreign currencies. Refer to the following page for an example of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact [email protected] or call FRx- SOLV ( ). 42 Multicurrency Balance Sheet

49 Balance Sheets FilmWorks Demo Balance Sheet For the Twelve Months Ending December 31, 2002 Exchange USD Rate French Francs ASSETS Cash - Checking $84, $5.23 $439, Cash - Money Market 129, , Total Cash 213, ,116, Accounts Receivable 207, ,085, Allowance For Bad Debts (3,112.00) 5.23 (16,281.36) Intl Corp Receivable 296, ,551, Net Accounts Receivable 500, ,620, Total Inventories 1,521, ,120, Prepaid Assets 2, , Current Assets 2,238, ,870, Leasehold Improvements 69, , Office Furniture And Fixtures 53, , Office Equipment 37, , Less Accumulated Depreciation (75,520.00) 5.19 (392,258.43) Net Fixed Assets 84, , Total Assets $2,323, $5.31 $12,334, LIABILITIES AND SHAREHOLDERS' EQUITY Accounts Payable $97, $5.23 $510, Accrued Liabilities 321, ,683, Total Current Liabilities 419, ,194, Leases Payable 7, , Notes Payable 133, , Long-Term Liabilities 140, , Total Liabilities 559, ,928, Capital Stock 61, , Additional Paid-In Capital 519, ,849, Year-to Date Income 986, ,042, Retained Earnings 197, ,027, Shareholders' Equity 1,763, ,254, Currency Translation Adjustment (151,364.16) Total Liabilities and Equity $2,323, $5.31 $12,334, Multicurrency Balance Sheet 43

50 Balance Sheets 44 Multicurrency Balance Sheet

51 CHAPTER 2 Income Statement Reports With FRx, you can create the following types of income statement reports: Basic Income Statement Income Statement Including Net Sales Rolling Quarter Income Statement Rolling Quarter Statement Published to World Wide Web Expense Report with Departmental Expenses Side-by-Side Income Statement Consolidated Income Statement Consolidated Side-by-Side Income Statement Consolidated Company Income Statement and Exception Report Regional Income Statement Income Statement with Allocations Samples of these reports are shown on the following pages. Sample Reports 45

52 Income Statement Reports Basic Income Statement To generate this basic income statement, use the following building blocks: INCSTMT catalog ID INCSTMT row format CURR_YTD column layout This report does not use a reporting tree. When you generate this report, notice the currency sign on the first row, the font control features, and the normal credit balance rows. These features are all controlled within the row format. For step-by-step instructions on creating an income statement like this one, refer to the FRx Tutorial. 46 Basic Income Statement

53 Income Statement Reports FilmWorks Demo Income Statement For the Eight Months Ending August 31, 2002 August YTD Revenue Sales $1,063,650 $7,966,746 Sales Returns 8,622 63,952 Sales Discounts 28, ,157 Net Sales 1,026,290 7,689,637 COGS 747,900 5,596,129 Gross Margin 278,390 2,093,508 Operating Expenses Salary Expense 75, ,666 Officers Compensation 28,615215,379 Depreciation Expense 4,855 38,840 Office Expense 4,13531,028 Supplies Expense 730 5,698 Maintenance Expense 1,288 10,029 Rent Expense 10,449 78,203 Travel Expense 8,856 67,101 Advertising Expense 9,588 63,515 Commission Expense 16, ,142 Total Operating Expenses 160,701 1,224,601 Income From Operations 117, ,907 Interest Income(Expense) (614) (6,805) Income Before Income Taxes 117, ,102 Income Tax Expense 30, ,365 Net Income $86,676 $631,737 Basic Income Statement 47

54 Income Statement Reports Income Statement Including Net Sales To generate this income statement with columns that calculate the current month and year-to-date percentage of net sales, use the following building blocks. INCST_BASE catalog ID INCSTMT row format CYBASE column layout This report does not use a reporting tree. When you generate this report, notice that it is similar to the basic income statement report, but it also includes columns that show a percentage of net sales. These columns are created using multiple CBR rows and Base% columns in the column layout. 48 Income Statement Including Net Sales

55 Income Statement Reports FilmWorks Demo Income Statement as a % of Net Sales For the Eight Months Ending August 31, 2002 % of % of August Net Sales YTD Net Sales Revenue Sales $1,063, % $7,966, % Sales Returns 8, % 63, % Sales Discounts 28, % 213, % Net Sales 1,026, % 7,689, % COGS 747, % 5,596, % Gross Margin 278, % 2,093, % Operating Expenses Salary Expense 75, % 575, % Officers Compensation 28, % 215, % Depreciation Expense 4, % 38, % Office Expense 4, % 31, % Supplies Expense % 5, % Maintenance Expense 1, % 10, % Rent Expense 10, % 78, % Travel Expense 8, % 67, % Advertising Expense 9, % 63, % Commission Expense 16, % 139, % Total Operating Expenses 160, % 1,224, % Income From Operations 117, % 868, % Interest Income(Expense) (614) ( 0.4%) (6,805) ( 0.6%) Income Before Income Taxes 117, % 862, % Income Tax Expense 30, % 230, % Net Income $86, % $631, % Income Statement Including Net Sales 49

56 Income Statement Reports Rolling Quarter Income Statement To generate this income statement that displays the last three months and year-to-date totals, use the following building blocks: ROLL_QTR_IS catalog ID INCMSTMT row format 3CUR_YTD column layout FILMWRKA reporting tree When you generate this report, notice that the current month columns relate to the report date. If you change the report date in the Catalog of Reports window, the three months change according to the date you select. These columns are created using the Base-X period code in the column layout. For step-by-step instructions on creating an income statement like this one, see Chapter 8, Creating a Rolling Quarter Income Statement in the FRx Tutorial. 50 Rolling Quarter Income Statement

57 Income Statement Reports FilmWorks Demo Film Work Summary Rolling Quarter Income Statement For the Six Months Ending June 30, 2002 Current Month April May June YTD Revenue $463,925$474,732 $485,792 Sales $2,753,784 7,898 8,083 8,271 Sales Returns 46,885 26,327 26,940 27,568 Sales Discounts 156, , , ,953 Net Sales 2,550, , , ,518 COGS 1,527, , , ,435 Gross Margin 1,022,825 Operating Expenses 71,483 73,148 74,853 Salary Expense 424,313 3,837 3,9254,015Office Expense 22,818 9,831 9,08510,295Rent Expense 57,383 8,332 8,527 8,723 Travel Expense 49,455 93,483 94,685 97,886 Total Operating Expenses 553,969 78,834 81,643 82,549 Income From Operations 468,856 78,834 81,643 82,549 Income Before Income Taxes 468,856 $78,834 $81,643 $82,549 Net Income $468,856 Rolling Quarter Income Statement 51

58 Income Statement Reports Rolling Quarter Statement Published to the World Wide Web With FRx 6.0x, you can generate reports and publish them to the World Wide Web via the FRx WebPort. In this example, we have published the rolling quarter income statement created in the previous exercise to the Web as an XML file. Refer to the following pages for examples of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact or call FRx-Solv ( ). 52 Rolling Quarter Statement Published to the World Wide Web

59 Income Statement Reports Rolling Quarter Statement Published to the World Wide Web 53

60 Income Statement Reports Expense Report with Departmental Expenses To generate this expense report that displays departmental expenses, use the following and building blocks: ROTATE catalog ID DEPT_US_CAN row format DEPT_US row format DEPT_CAN row format EXPENSES column layout SUBACCOUNTS reporting tree When you generate this report, notice that it is linked to three different row formats to reduce maintenance and generation time. By using the account filter in the column layout, the columns in this report are restricted to three different expense types. By using three row formats and a reporting tree, the report displays the departments as rows instead of tree units. 54 Expense Report with Departmental Expenses

61 Income Statement Reports FilmWorks Demo Expenses by Region Consolidated US and Canada For the Month Ending April 30, 2002 Office Maint Supplies Total East Region Corporate (DEN & TOR) $1,054 $611 $1,665 East Region Sales 1,981 1,981 East Region Service 1,271 1,271 East Region 3,252 1, ,917 West Region Corporate (SF & VAN) 1, ,676 West Region Sales 2,058 2,058 West Region Service 1,243 1,243 West Region 3,301 1, ,977 Total US and Canada $6,553 $2,130 $1,211 $9,894 Denver Corporate $589 $375 $964 Denver Sales 1,085 1,085 Denver Service Denver 1, ,836 San Francisco Corporate ,002 San Francisco Sales 1,273 1,273 San Francisco Service San Francisco 1, ,967 U. S. 3,837 1, ,803 Toronto Corporate $465$236 $701 Toronto Sales Toronto Service Toronto 1, ,081 Vancouver Corporate Vancouver Sales Vancouver Service Vancouver 1, ,010 Canada 2, ,091 Expense Report with Departmental Expenses 55

62 Income Statement Reports Side-by-Side Income Statement To generate this side-by-side income statement report, use the following building blocks. SIDE_BY_SIDE catalog ID INCSTMT row format SLS_SVC column layout This report does not use a reporting tree. When you generate this report, notice that its departments are displayed side-by-side. To create this layout you must use account filters in the column layout to pull specific general ledger data into that column. You can then use a simple column calculation to create the total columns. 56 Side-by-Side Income Statement

63 Income Statement Reports FilmWorks Demo Side by Side Income Statement For the Eight Months Ending August 31, 2002 Sales Service Denver San Francisco Total Denver San Francisco Total Revenue $5,777,418 $1,440,180 $7,217,598 Sales $431,622 $317,526 $749,148 33,403 30,549 63,952 Sales Returns 111, , ,157 Sales Discounts 5,632,688 1,307,801 6,940,489 Net Sales 431, , ,148 4,585,396 1,010,733 5,596,129 COGS 1,047, ,068 1,344,360 Gross Margin 431, , ,148 Operating Expenses 139, , ,135 Salary Expense 168, , ,531 8,814 10,260 19,074 Office Expense 6,373 5,581 11,954 20,907 19,755 40,662 Rent Expense 19,400 18,141 37,541 25,864 29,804 55,668 Travel Expense 6,034 5,399 11, , , ,539 Total Operating Expenses 200, , , , , ,821 Income From Operations 230, , , , , ,821 Income Before Income Taxes 230, , ,689 $852,038 $103,783 $955,821 Net Income $230,834 $154,855 $385,689 Side-by-Side Income Statement 57

64 Income Statement Reports Consolidated Income Statement To generate this consolidated income statement, use the following building blocks: CONSOL_IS catalog ID INCSTMT row format CURR_YTD_ACT_BUD column layout CONSOL reporting tree When you generate this report, notice that it uses a basic income statement row format. Because it uses a reporting tree, three separate income statement reports are created one for the consolidated unit, one for the US unit, and one for the Canadian unit. 58 Consolidated Income Statement

65 Income Statement Reports FilmWorks Demo Consolidated For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Revenue Sales $1,291,929 $609,649 $682,280 $5,051,465 $2,356,972 $2,694,493 Sales Returns 13,422 10,764 (2,658) 51,892 41,614 (10,278) Sales Discounts 44,740 35,877 (8,863) 172, ,704 (34,263) Net Sales 1,233, ,008 (670,759) 4,826,606 2,176,654 (2,649,952) COGS 866, ,755 (515,911) 3,397,923 1,356,062 (2,041,861) Gross Margin 367, ,253 (154,848) 1,428, ,592 (608,091) Operating Expenses Salary Expense 121,477 97,415 (24,062) 469, ,615 (93,028) Officers Compensation 39,289 25,238 (14,051) 152,968 99,150 (53,818) Depreciation Expense 8,254 6,863 (1,391) 33,016 26,961 (6,055) Office Expense 6,553 5,471 (1,082) 25,547 21,308 (4,239) Supplies Expense 1,211 1,180 (31) 4,878 4,748 (130) Maintenance Expense 2,130 1,709 (421) 8,236 6,606 (1,630) Rent Expense 16,70513,397 (3,308) 64,592 51,799 (12,793) Travel Expense 14,158 11,353 (2,805) 54,740 43,899 (10,841) Advertising Expense 12,746 10,379 (2,367) 49,400 40,161 (9,239) Commission Expense 26,854 25,709 (1,145) 129,618 99,393 (30,225) Total Operating Expenses 249, ,714 (50,663) 992, ,640 (221,998) Income From Operations 117,724 13,539 (104,185) 436,045 49,952 (386,093) Interest Income(Expense) (1,558) (1,367) (191) (6,288) (5,418) (870) Income Before Income Taxes 116,166 12,172 (103,994) 429,757 44,534 (385,223) Income Tax Expense 31,363 3,423 (27,940) 116,140 12,658 (103,482) Net Income $84,803 $8,749 ($76,054) $313,617 $31,876 ($281,741) Consolidated Income Statement 59

66 Income Statement Reports FilmWorks Demo FilmWorks US For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Revenue Sales $979,053 $297,233 $681,820 $3,841,539 $1,149,430 $2,692,109 Sales Returns 7,898 5,248 (2,650) 30,531 20,293 (10,238) Sales Discounts 26,327 17,492 (8,835) 101,764 67,643 (34,121) Net Sales 944, ,493 (670,335) 3,709,244 1,061,494 (2,647,750) COGS 686, ,010 (515,646) 2,701, ,314 (2,040,489) Gross Margin 258, ,483 (154,689) 1,007, ,180 (607,261) Operating Expenses Salary Expense 71,483 47,494 (23,989) 276, ,664 (92,648) Officers Compensation 26,789 11,875 (14,914) 102,968 47,500 (55,468) Depreciation Expense 4,855 3,229 (1,626) 19,420 12,916 (6,504) Office Expense 3,837 2,580 (1,257) 14,878 10,136 (4,742) Supplies Expense (240) 2,755 2,017 (738) Maintenance Expense 1, (420) 4,8453,221 (1,624) Rent Expense 9,831 6,530 (3,301) 38,003 25,260 (12,743) Travel Expense 8,332 5,535 (2,797) 32,20521,409 (10,796) Advertising Expense 7,482 5,001 (2,481) 29,007 19,373 (9,634) Commission Expense 13,660 12,534 (1,126) 78,596 48,471 (30,125) Total Operating Expenses 148,235 96,084 (52,151) 598, ,967 (225,022) Income From Operations 109,937 7,399 (102,538) 408,452 26,213 (382,239) Interest Income(Expense) (894) (631) (263) (3,582) (2,571) (1,011) Income Before Income Taxes 109,043 6,768 (102,275) 404,870 23,642 (381,228) Income Tax Expense 29,441 1,826 (27,615) 109,314 6,485 (102,829) Net Income $79,602$4,942($74,660) $295,556 $17,157 ($278,399) 60 Consolidated Income Statement

67 Income Statement Reports FilmWorks Demo for Canada FilmWorks Canada For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Revenue Sales $312,876 $312,416 $460 $1,209,926 $1,207,541 $2,385 Sales Returns 5,524 5,516 (8) 21,361 21,321 (40) Sales Discounts 18,413 18,385 (28) 71,203 71,062 (141) Net Sales 288, ,515 (424) 1,117,3621,115,158 (2,204) COGS 180, ,746 (264) 696, ,748 (1,372) Gross Margin 108, ,769 (160) 421, ,410 (832) Operating Expenses Salary Expense 49,994 49,920 (74) 193, ,950 (381) Officers Compensation 12,500 13, ,000 51,650 1,650 Depreciation Expense 3,399 3, ,596 14, Office Expense 2,716 2, ,669 11, Supplies Expense ,123 2, Maintenance Expense (1) 3,391 3,384 (7) Rent Expense 6,874 6,866 (8) 26,589 26,540 (49) Travel Expense 5,826 5,819 (7) 22,535 22,490 (45) Advertising Expense 5,264 5, ,393 20, Commission Expense 13,194 13,175 (19) 51,022 50,922 (100) Total Operating Expenses 101, ,629 1, , ,673 3,024 Income From Operations 7,787 6,140 (1,647) 27,593 23,737 (3,856) Interest Income(Expense) (664) (737) 73 (2,706) (2,847) 141 Income Before Income Taxes 7,123 5,403 (1,720) 24,887 20,890 (3,997) Income Tax Expense 1,922 1,597 (325) 6,826 6,173 (653) Net Income $5,201 $3,806 ($1,395) $18,061 $14,717 ($3,344) Consolidated Income Statement 61

68 Income Statement Reports Consolidated Side-by-Side Income Statement To generate this consolidated side-by-side income statement, use the following building blocks: CONSOL_IS_SBS catalog ID INCSTMT row format CONSOL_FW_FWC column layout CONSOL reporting tree When you generate this report, notice that you can consolidate multiple companies and display information about them on one page in side-by-side columns. This is achieved by using the reporting unit filter in the column layout. Compare this report to the CONSOL_IS report. Notice that the numbers for the YTD columns are the same, but that the report s layout is different. 62 Consolidated Side-by-Side Income Statement

69 Income Statement Reports FilmWorks Demo Consolidated For the Four Months Ending April 30, 2002 US Canada Consolidated Revenue Sales $3,841,539 $1,209,926 $5,051,465 Sales Returns 30,531 21,361 51,892 Sales Discounts 101,764 71, ,967 Net Sales 3,709,244 1,117,362 4,826,606 COGS 2,701, ,120 3,397,923 Gross Margin 1,007, ,242 1,428,683 Operating Expenses Salary Expense 276, , ,643 Officers Compensation 102,968 50, ,968 Depreciation Expense 19,420 13,596 33,016 Office Expense 14,878 10,669 25,547 Supplies Expense 2,755 2,123 4,878 Maintenance Expense 4,8453,391 8,236 Rent Expense 38,003 26,589 64,592 Travel Expense 32,20522,53554,740 Advertising Expense 29,007 20,393 49,400 Commission Expense 78,596 51, ,618 Total Operating Expenses 598, , ,638 Income From Operations 408,45227, ,045 Interest Income(Expense) (3,582) (2,706) (6,288) Income Before Income Taxes 404,870 24, ,757 Income Tax Expense 109,314 6, ,140 Net Income $295,556 $18,061 $313,617 Consolidated Side-by-Side Income Statement 63

70 Income Statement Reports FilmWorks Demo FilmWorks US For the Four Months Ending April 30, 2002 US Canada Consolidated Revenue Sales $3,841,539 $3,841,539 Sales Returns 30,531 30,531 Sales Discounts 101, ,764 Net Sales 3,709,244 3,709,244 COGS 2,701,803 2,701,803 Gross Margin 1,007,441 1,007,441 Operating Expenses Salary Expense 276, ,312 Officers Compensation 102, ,968 Depreciation Expense 19,420 19,420 Office Expense 14,878 14,878 Supplies Expense 2,755 2,755 Maintenance Expense 4,845 4,845 Rent Expense 38,003 38,003 Travel Expense 32,205 32,205 Advertising Expense 29,007 29,007 Commission Expense 78,596 78,596 Total Operating Expenses 598, ,989 Income From Operations 408, ,452 Interest Income(Expense) (3,582) (3,582) Income Before Income Taxes 404, ,870 Income Tax Expense 109, ,314 Net Income $295,556 $295, Consolidated Side-by-Side Income Statement

71 Income Statement Reports FilmWorks Demo for Canada FilmWorks Canada For the Four Months Ending April 30, 2002 US Canada Consolidated Revenue Sales $1,209,926 $1,209,926 Sales Returns 21,361 21,361 Sales Discounts 71,203 71,203 Net Sales 1,117,362 1,117,362 COGS 696, ,120 Gross Margin 421, ,242 Operating Expenses Salary Expense 193, ,331 Officers Compensation 50,000 50,000 Depreciation Expense 13,596 13,596 Office Expense 10,669 10,669 Supplies Expense 2,123 2,123 Maintenance Expense 3,391 3,391 Rent Expense 26,589 26,589 Travel Expense 22,535 22,535 Advertising Expense 20,393 20,393 Commission Expense 51,022 51,022 Total Operating Expenses 393, ,649 Income From Operations 27,593 27,593 Interest Income(Expense) (2,706) (2,706) Income Before Income Taxes 24,887 24,887 Income Tax Expense 6,826 6,826 Net Income $18,061 $18,061 Consolidated Side-by-Side Income Statement 65

72 Income Statement Reports Consolidated Company With FRx 6.0, you can assign security to specific units and limit the number of users, groups, or recipients who may view finished reports in either the Catalog of Reports or the Reporting Trees building blocks. You can also include text labels for your finished reports in either the Catalog of Reports or the Reporting Trees building block. Refer to the following pages for examples of this type of report. Pay attention to the FilmWorks Canada branch which includes an example of a text label in the footer. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact [email protected] or call FRx-Solv ( ). 66 Consolidated Company

73 Income Statement Reports FilmWorks Demo Consolidated Companies For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Revenue Sales $1,291,929 $609,649 $682,280 $5,051,465 $2,356,972 $2,694,493 Sales Returns 13,422 10,764 (2,658) 51,892 41,614 (10,278) Sales Discounts 44,740 35,877 (8,863) 172, ,704 (34,263) Net Sales 1,233, ,008 (670,759) 4,826,606 2,176,654 (2,649,952) COGS 866, ,755 (515,911) 3,397,923 1,356,062 (2,041,861) Gross Margin 367, ,253 (154,848) 1,428, ,592 (608,091) Operating Expenses Salary Expense 121,477 97,415 (24,062) 469, ,615 (93,028) Officers Compensation 39,289 25,238 (14,051) 152,968 99,150 (53,818) Depreciation Expense 8,254 6,863 (1,391) 33,016 26,961 (6,055) Office Expense 6,553 5,471 (1,082) 25,547 21,308 (4,239) Supplies Expense 1,211 1,180 (31) 4,878 4,748 (130) Maintenance Expense 2,130 1,709 (421) 8,236 6,606 (1,630) Rent Expense 16,70513,397 (3,308) 64,592 51,799 (12,793) Travel Expense 14,158 11,353 (2,805) 54,740 43,899 (10,841) Advertising Expense 12,746 10,379 (2,367) 49,400 40,161 (9,239) Commission Expense 26,854 25,709 (1,145) 129,618 99,393 (30,225) Total Operating Expenses 249, ,714 (50,663) 992, ,640 (221,998) Income From Operations 117,724 13,539 (104,185) 436,045 49,952 (386,093) Interest Income(Expense) (1,558) (1,367) (191) (6,288) (5,418) (870) Income Before Income Taxes 116,166 12,172 (103,994) 429,757 44,534 (385,223) Income Tax Expense 31,363 3,423 (27,940) 116,140 12,658 (103,482) Net Income $84,803 $8,749 ($76,054) $313,617 $31,876 ($281,741) Consolidated Company 67

74 Income Statement Reports FilmWorks Demo Film Works US For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Revenue Sales $979,053 $297,233 $681,820 $3,841,539 $1,149,430 $2,692,109 Sales Returns 7,898 5,248 (2,650) 30,531 20,293 (10,238) Sales Discounts 26,327 17,492 (8,835) 101,764 67,643 (34,121) Net Sales 944, ,493 (670,335) 3,709,244 1,061,494 (2,647,750) COGS 686, ,010 (515,646) 2,701, ,314 (2,040,489) Gross Margin 258, ,483 (154,689) 1,007, ,180 (607,261) Operating Expenses Salary Expense 71,483 47,494 (23,989) 276, ,664 (92,648) Officers Compensation 26,789 11,875 (14,914) 102,968 47,500 (55,468) Depreciation Expense 4,855 3,229 (1,626) 19,420 12,916 (6,504) Office Expense 3,837 2,580 (1,257) 14,878 10,136 (4,742) Supplies Expense (240) 2,755 2,017 (738) Maintenance Expense 1, (420) 4,8453,221 (1,624) Rent Expense 9,831 6,530 (3,301) 38,003 25,260 (12,743) Travel Expense 8,332 5,535 (2,797) 32,20521,409 (10,796) Advertising Expense 7,482 5,001 (2,481) 29,007 19,373 (9,634) Commission Expense 13,660 12,534 (1,126) 78,596 48,471 (30,125) Total Operating Expenses 148,235 96,084 (52,151) 598, ,967 (225,022) Income From Operations 109,937 7,399 (102,538) 408,45226,213 (382,239) Interest Income(Expense) (894) (631) (263) (3,582) (2,571) (1,011) Income Before Income Taxes 109,043 6,768 (102,275) 404,870 23,642 (381,228) Income Tax Expense 29,441 1,826 (27,615) 109,314 6,485 (102,829) Net Income $79,602$4,942($74,660) $295,556 $17,157 ($278,399) 68 Consolidated Company

75 Income Statement Reports FilmWorks Demo for Canada Film Works CAN For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Revenue Sales $312,876 $312,416 $460 $1,209,926 $1,207,541 $2,385 Sales Returns 5,524 5,516 (8) 21,361 21,321 (40) Sales Discounts 18,413 18,385 (28) 71,203 71,062 (141) Net Sales 288, ,515 (424) 1,117,3621,115,158 (2,204) COGS 180, ,746 (264) 696, ,748 (1,372) Gross Margin 108, ,769 (160) 421, ,410 (832) Operating Expenses Salary Expense 49,994 49,920 (74) 193, ,950 (381) Officers Compensation 12,500 13, ,000 51,650 1,650 Depreciation Expense 3,399 3, ,596 14, Office Expense 2,716 2, ,669 11, Supplies Expense ,123 2, Maintenance Expense (1) 3,391 3,384 (7) Rent Expense 6,874 6,866 (8) 26,589 26,540 (49) Travel Expense 5,826 5,819 (7) 22,535 22,490 (45) Advertising Expense 5,264 5, ,393 20, Commission Expense 13,194 13,175 (19) 51,022 50,922 (100) Total Operating Expenses 101, ,629 1, , ,673 3,024 Income From Operations 7,787 6,140 (1,647) 27,593 23,737 (3,856) Interest Income(Expense) (664) (737) 73 (2,706) (2,847) 141 Income Before Income Taxes 7,123 5,403 (1,720) 24,887 20,890 (3,997) Income Tax Expense 1,922 1,597 (325) 6,826 6,173 (653) Net Income $5,201 $3,806 ($1,395) $18,061 $14,717 ($3,344) All amounts above are shown in US Dollars at a month-end conversion rate of 1.60 Can$ per US$ Consolidated Company 69

76 Income Statement Reports Company Reorganization and Income Statement This sample report uses different reporting trees as of specific dates. This is achieved through the use of effective dates. This feature is quite useful for companies who have just reorganized and want to generate reports using an old reporting tree (that uses the old hierarchy) and also generate reports for a new reporting tree (that uses the new hierarchy) To generate this report, use the following building blocks: EFFDATE catalog ID INCSTMT row format JFM_3CUR column layout FILMDYNA reporting tree FILMWRKA reporting tree FILMWRKB reporting tree Note: If you use the effective date feature, your company s reorganization will never negatively affect your financial reporting. For more information on effective dates, refer to your FRx User s Guide. 70 Company Reorganization and Income Statement

77 Income Statement Reports FilmWorks Demo Film Work Summary For the Twelve Months Ending December 31, 2002 Current Month October November December YTD Revenue $520,360 $529,096 $538,004 Sales $5,851,342 8,987 9,177 9,370 Sales Returns 100,289 29,958 30,587 31,229 Sales Discounts 334, , ,332497,405 Net Sales 5,416, , , ,311 COGS 3,268, , , ,094 Gross Margin 2,148,764 Operating Expenses 77,070 77,636 78,209 Salary Expense 885,089 4,259 4,324 4,387 Office Expense 48,195 10,606 10,684 10,766 Rent Expense 120,786 8,993 9,062 9,129 Travel Expense 103, , , ,491 Total Operating Expenses 1,157,279 87,606 88,594 89,603 Income From Operations 991,485 87,606 88,594 89,603 Income Before Income Taxes 991,485 $87,606 $88,594 $89,603 Net Income $991,485 Company Reorganization and Income Statement 71

78 Income Statement Reports FilmWorks Demo Film Work Summary For the Three Months Ending March 31, 2003 Current Month January February March YTD Revenue $547,058 $556,272 $576,790 Sales $1,680,120 9,566 5,101 10,169 Sales Returns 24,836 31,885 32,554 33,893 Sales Discounts 98, , , ,728 Net Sales 1,556, , , ,354 COGS 961, , , ,374 Gross Margin 595,608 Operating Expenses 78,782 79,362 81,522 Salary Expense 239,666 4,453 4,522 4,679 Office Expense 13,654 10,846 10,927 11,227 Rent Expense 33,000 6,876 6,936 7,132 Travel Expense 20, , , ,560 Total Operating Expenses 307,264 92,928 98,602 96,814 Income From Operations 288,344 92,928 98,602 96,814 Income Before Income Taxes 288,344 $92,928 $98,602 $96,814 Net Income $288, Company Reorganization and Income Statement

79 Income Statement Reports Company Reorganization and Income Statement 73

80 Income Statement Reports Income Statement and Exception Report To generate this income statement and an exception report, use the following building blocks. EXCEPTION_IS catalog ID EXC_INCSTMT row format 3CUR_YTD column layout FILMWRKA reporting tree When you generate this report, an exception report is also generated. To open the exception report, from the DrillDown Viewer View menu, click Exception Report. Because this report includes a reporting tree, an exception report is generated for each reporting unit in the tree. An exception report displays missing or duplicate accounts within your row format. It lists the account code, the number of times the account has been duplicated, and the row codes where the account is located. 74 Income Statement and Exception Report

81 Income Statement Reports FilmWorks Demo Income Statement Service Division-San Francisco For the Six Months Ending June 30, 2002 Current Month April May June YTD Revenue $39,219 $40,132 $41,067 Sales $232,786 39,219 40,132 41,067 Net Sales 232,786 39,219 40,132 41,067 Gross Margin 232,786 Operating Expenses 16,566 16,952 17,347 Salary Expense 98,334 Office Expense Travel Expense 3,976 17,236 17,638 18,048 Total Operating Expenses 102,310 21,983 22,494 23,019 Earnings From Operations 130,476 21,983 22,494 23,019 Earnings Before Income Taxes 130,476 $21,983 $22,494 $23,019 Net Earnings $130,476 Income Statement and Exception Report 75

82 Income Statement Reports FilmWorks Demo Income Statement Lab Services-San Francisco For the Six Months Ending June 30, 2002 Current Month April May June YTD Revenue $24,217 $24,781 $25,358 Sales $143,738 24,217 24,781 25,358 Net Sales 143,738 24,217 24,781 25,358 Gross Margin 143,738 Operating Expenses 10,565 10,812 11,063 Salary Expense 62,715 Office Expense Travel Expense 3,340 11,128 11,388 11,652 Total Operating Expenses 66,055 13,089 13,393 13,706 Earnings From Operations 77,683 13,089 13,393 13,706 Earnings Before Income Taxes 77,683 $13,089 $13,393 $13,706 Net Earnings $77, Income Statement and Exception Report

83 Income Statement Reports FilmWorks Demo Income Statement Studio-San Francisco For the Six Months Ending June 30, 2002 Current Month April May June YTD Revenue $15,002 $15,351 $15,709 Sales $89,048 15,00215,351 15,709 Net Sales 89,048 15,00215,351 15,709 Gross Margin 89,048 Operating Expenses 6,001 6,140 6,284 Salary Expense 35,619 Office Expense Travel Expense 636 6,108 6,250 6,396 Total Operating Expenses 36,255 8,894 9,101 9,313 Earnings From Operations 52,793 8,894 9,101 9,313 Earnings Before Income Taxes 52,793 $8,894 $9,101 $9,313 Net Earnings $52,793 Income Statement and Exception Report 77

84 Income Statement Reports FilmWorks Demo Income Statement San Francisco Region For the Six Months Ending June 30, 2002 Exception Report - Missing and Duplicate Accounts Account Code Occurrences Row Number (dups) Row Code (dups) Unit:FW:SAN FRANCISCO No Exceptions Found No Duplicate Accounts Unit:FW:SALES-SF No Exceptions Found No Duplicate Accounts Unit:FW:RETAIL-SF Missing: Duplicates: Unit:FW:WHOLESALE-SF Missing: Unit:FW:SERVICE-SF No Exceptions Found No Duplicate Accounts Unit:FW:LAB-SF Missing: Unit:FW:STUDIO-SF Missing: Income Statement and Exception Report

85 Income Statement Reports Income Statement and Exception Report 79

86 Income Statement Reports Regional Income Statement To generate this regional profit and loss income statement, use the following building blocks: REG_PL_ACT_BUD catalog ID DYNADEMO row format CURR_YTD_ACT_BUD column layout FILMWRKA reporting tree This type of income statement reports variance columns for actual and budget book codes for every region and department. The column layout includes XCR codes to change the signs of the normal balances and column calculations to report the variances. 80 Regional Income Statement

87 Income Statement Reports FilmWorks Demo Regional P&L Actual vs Budget Film Work Summary For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Gross Sales $463,925$297,233 $166,692 $1,793,260 $1,149,430 $643,830 Returns (7,898) (5,248) (2,650) (30,531) (20,293) (10,238) Discounts (26,327) (17,492) (8,835) (101,764) (67,643) (34,121) Sales 429, ,493 (155,207) 1,660,965 1,061,494 (599,471) Cost of Goods Sold 257, ,010 (86,373) 994, ,314 (333,589) Gross Profit 172, ,483 (68,834) 666,062400,180 (265,882) Compensation Expense 71,483 47,494 (23,989) 276, ,664 (92,648) Other G&A Expense Office Expense 3,837 2,580 (1,257) 14,878 10,136 (4,742) Rent 9,831 6,530 (3,301) 38,003 25,260 (12,743) Travel 8,332 5,535 (2,797) 32,20521,409 (10,796) Other G&A Total Other G&A Expense 22,000 14,645 (7,355) 85,086 56,805 (28,281) Net Income Before Tax 78,834 41,344 37, , , ,953 Net Income After Tax 78,834 41,344 37, , , ,953 Regional Income Statement 81

88 Income Statement Reports Income Statements with Allocations With FRx 6.0x, you can generate income statements with allocations. Refer to the following pages for examples of this type of report. Because this report exceeds the length of this page, we have split the report into two parts. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact or call FRx-Solv ( ). 82 Income Statements with Allocations

89 Income Statement Reports Before Allocations Corporate Sales Division Service Division Division Denver San Francisco Denver San Francisco Total Revenue Sales $5,612,954 $1,801,511 $563,180 $414,319 $8,391,964 Sales Returns (43,586) (30,194) (73,780) Sales Discounts (145,256) (132,870) (278,126) Net Sales 5,424,112 1,638, , ,319 8,040,058 Cost of Goods Sold 4,443,720 1,318,795 5,762,515 Gross Profit 980, , , ,319 2,277,543 Gross Profit % 18.07% 19.51% % % 28.33% Departmental Expenses Retail 127, , ,956 Wholesale 77,760 86, ,961 Lab 157, , ,073 Studio 73,30571, ,944 Corporate Overhead 613, ,449 Allocation of Corporate Overhead Total Expenses 613, , , , ,093 1,475,383 Net Income ($613,449) $775,239 $87,888 $332,256 $220,226 $802,160 Headcount Retail 1, ,271 Wholesale Lab Studio Total Headcount 1, , ,358 Allocation Percentages Based on Headcount Retail 31.2% 6.6% 37.8% Wholesale 10.4% 3.4% 13.8% Lab 18.9% 9.0% 27.9% Studio 13.1% 7.3% 20.5% Total Allocation Percentages 41.6% 10.0% 32.0% 16.3% 100.0% Income Statements with Allocations 83

90 Income Statement Reports After Allocations Corporate Sales Division Service Division Division Denver San Francisco Denver San Francisco Total $5,612,954 $1,801,511 $563,180 $414,319 $8,391,964 (43,586) (30,194) (73,780) (145,256) (132,870) (278,126) 5,424,112 1,638, , ,319 8,040,058 4,443,720 1,318,795 5,762, , , , ,319 2,277, % 19.51% % % 28.33% 319, , , , , , , , , , , , , ,449 (613,449) (613,449) 460, , , ,021 1,475,384 $519,849 $26,323 $135,689 $120,298 $802, Income Statements with Allocations

91 CHAPTER 3 Statements of Cash Flow The dreaded statement of cash flow can be created with minimal effort if you approach it correctly. Your company's statement of cash flow may be similar to your balance sheet in the area of sources/(uses) of cash. If this is the case it will be easiest to create the row format by starting with your balance sheet row format, then modifying it for the statement of cash flow. Note: We cover the following statements of cash flow extensively in the FRx Advanced Report Design class. For more information about this class, call FRx-SOLV and select option 4, or visit our website: With FRx, you can create the following statements of cash flow: Monthly Statement of Cash Flow (included in FilmWorks) Current/YTD Statement of Cash Flow Quarterly Statement of Cash Flow Full Year Projected Cash Flow Rolling Quarter Statement of Cash Flow FASB-Compliant Statement of Cash Flow Samples of these reports are shown on the following pages. Sample Reports 85

92 Statements of Cash Flow Monthly Statement of Cash Flow To generate this monthly statement of cash flow, use the following building blocks: INCSTMT catalog ID INCSTMT row format CURR_YTD column layout This report does not use a reporting tree. For step-by-step instructions on creating a monthly statement of cash flow like this one, refer to the FRx Tutorial. 86 Monthly Statement of Cash Flow

93 Statements of Cash Flow FilmWorks Demo Cash Flow Statement For the Four Months Ending April 30, 2002 April Year to Date Statement of Cash Flows Net Income from Operations $79,602$295,556 Add Back Non-Cash Expenses: Depreciation & Amortization 4,855 19,420 Net Cash Flow from Operations 84, ,976 Sources (Uses) of Cash: Accounts Receivable (3,151) (12,204) Inventory (81,788) (340,559) Prepaid Expenses Accounts Payable 846 1,892 Accrued Liabilities 27, ,514 Other Liabilities (1,411) (6,822) Total Sources (Uses) of Cash (57,681) (249,391) Net Cash Flow from Operating Activities 26,776 65,585 CASH FLOW FROM FINANCING ACTIVITIES: Net Increase (Decrease) in Cash 26,776 65,585 Cash at Beginning of Period 129,009 90,200 Cash and Equivalents at End of Period 155, ,785 Check Total - Ending Cash Per Books $155,785 $155,785 Monthly Statement of Cash Flow 87

94 Statements of Cash Flow Current and Year-to-Date Statement of Cash Flow Note: We cover this type of cash flow statement in the FRx Advanced Report Design class. For more information about this class, call FRx-SOLV and select option 4, or visit our website: With FRx, you can generate this statement of cash flow. Refer to the following page for an example of this type of report. When we generated this report, we created current and year-to-date columns. The year-to-date column uses the /BB and /Y account modifiers to create a cash balance at the beginning of the period and the year. A calculation column subtracts the beginning of the year balance from the year-to-date balance to create the net change for the year. 88 Current and Year-to-Date Statement of Cash Flow

95 Statements of Cash Flow FilmWorks Demo Current Period and YTD Cash Flow For the Four Months Ending April 30, 2003 April YTD Net Income From Operations $98,107 $231,574 Add Back Non-Cash Expenses: Depreciation and Amortization 5,310 20,876 Net Cash Flow From Operations 103, ,450 Sources (Uses) of Cash: Accounts Receivable (7,864) (29,885) Inventories (94,887) (210,614) Prepaid Expenses Accounts Payable (13,568) (33,256) Other Accrued Liabilities 538 2,864 Notes Payable (1,344) (5,325) Total Sources (Uses) of Cash (117,038) (275,859) Net Cash Flow from Operating Activities (13,621) (23,409) Net Increase (Decrease) in Cash (13,621) (23,409) Cash at Beginning of Period 203, ,440 Cash and Equivalents at End of Period $190,031 $190,031 Current and Year-to-Date Statement of Cash Flow 89

96 Statements of Cash Flow Quarterly Statement of Cash Flow Note: We cover this type of cash flow statement in the FRx Advanced Report Design class. For more information about this class, call FRx-SOLV and select option 4, or visit our website: With FRx, you can generate this statement of cash flow. Refer to the following page for an example of this type of report. We designed this statement of cash flow to run only at the end of each fiscal quarter. For the first quarter, only the first quarter will print. For the second and subsequent quarters, the report will show comparative results for each quarter. 90 Quarterly Statement of Cash Flow

97 Statements of Cash Flow FilmWorks Demo Statement of Cash Flow by Quarter For the Twelve Months Ending December 31, 2002 Quarter 1 Quarter 2 Quarter 3 Quarter 4 March June September December Net Income From Operations $276,097 $245,876 $261,973 $267,940 Add Back Non-Cash Expenses: Depreciation and Amortization 14,565 14,565 14,565 15,465 Net Cash Flow From Operations 290, , , ,405 Sources (Uses) of Cash: Accounts Receivable 247,667 (11,008) (28,944) (11,199) Inventories (309,791) (257,224) (319,855) (332,524) Prepaid Expenses Accounts Payable (265,797) (8,275) (3,993) (3,920) Other Accrued Liabilities 79,873 86,062 77,798 76,892 Notes Payable (4,411) (4,151) (4,201) (4,076) Total Sources (Uses) of Cash (251,853) (194,076) (278,851) (274,526) Net Cash Flow from Operating Activities 38,809 66,365 (2,313) 8,879 Cash flow from investments (18,500) Cash flow from financing activities 30,000 Net Increase (Decrease) in Cash 38,809 66,365 9,187 8,879 Cash at Beginning of Period 90, , , ,561 Cash and Equivalents at End of Period $129,009 $195,374 $204,561 $213,440 Check total - cash at end of period (GL) 129, , , ,440 Quarterly Statement of Cash Flow 91

98 Statements of Cash Flow Full Year Projected Statement of Cash Flow Note: We cover this type of cash flow statement in the FRx Advanced Report Design class. For more information about this class, call FRx-SOLV and select option 4, or visit our website: With FRx, you can generate this statement of cash flow. Refer to the following page for an example of this type of report. We designed this full-year projected statement of cash flow to utilize effective dates with 12 separate row formats, one for each month of the year. For this report, we created a total of 11 separate row formats, one for each month's projected cash flow. Since the December period will be an actual period, no projection is necessary. We also used a calculation in the column layout to pull in budgeted numbers into a YTD change column. 92 Full Year Projected Statement of Cash Flow

99 Statements of Cash Flow FilmWorks Demo Current Period and YTD Cash Flow For the Four Months Ending April 30, 2003 YTD Net Income From Operations $231,574 Add Back Non-Cash Expenses: Depreciation and Amortization 20,876 Net Cash Flow From Operations 252,450 Sources (Uses) of Cash: Accounts Receivable (29,885) Inventories (210,614) Prepaid Expenses 356 Accounts Payable (33,256) Other Accrued Liabilities 2,864 Notes Payable (5,325) Total Sources (Uses) of Cash (275,860) Net Cash Flow from Operating Activities (23,410) Net Increase (Decrease) in Cash (23,410) Cash at Beginning of Period 213,440 Cash and Equivalents at End of Period $190,030 Budgeted Cash Flow from Operations May Cash Flow from Budget 7,421 June Cash Flow from Budget 6,689 July Cash Flow from Budget 5,320 August Cash Flow from Budget 5,437 September Cash Flow from Budget 7,048 October Cash Flow from Budget 5,183 November Cash Flow from Budget 6,878 December Cash Flow from Budget 5,642 Projected Year End Cash Flow 239,648 Full Year Projected Statement of Cash Flow 93

100 Statements of Cash Flow Rolling Quarter Statement of Cash Flow Note: We cover this type of cash flow statement in the FRx Advanced Report Design class. For more information about this class, call FRx-SOLV and select option 4, or visit our website: With FRx, you can generate this statement of cash flow. Refer to the following page for an example of this type of report. We designed this statement of cash flow to roll up amounts from a one month, three month, and then year-to-date total. We accomplished this by using account modifiers, a calculation in the row format to place amounts into specific columns, and a calculation in the column layout to obtain current and year-to-date balances. 94 Rolling Quarter Statement of Cash Flow

101 Statements of Cash Flow FilmWorks Demo Statement of Cash Flow February 28, 2003 Month 3 Months Year to Date Net Income From Operations $18,308 $125,588 $36,340 Add Back Non-Cash Expenses: Depreciation and Amortization 5,155 15,465 10,310 Net Cash Flow From Operations 23, ,053 46,650 Sources (Uses) of Cash: Accounts Receivable (7,237) (18,272) (14,236) Inventories (15,697) (131,435) (21,789) Prepaid Expenses Accounts Payable 1,792 (8,219) (6,255) Other Accrued Liabilities ,304 1,794 Notes Payable (1,318) (3,995) (2,650) Total Sources (Uses) of Cash (21,591) (134,339) (42,954) Net Cash Flow from Operating Activities 1,8726,714 3,696 Net Increase (Decrease) in Cash 1,8726,714 3,696 Cash at Beginning of Period 215, , ,440 Cash and Equivalents at End of Period $217,136 $217,136 $217,136 Check total - cash at end of period (GL) 217, , ,136 Net Increase (Decrease) in Cash 1,8726,714 3,696 Rolling Quarter Statement of Cash Flow 95

102 Statements of Cash Flow FASB-Compliant Statement of Cash Flow Note: We cover this type of cash flow statement in the FRx Advanced Report Design class. For more information about this class, call FRx-SOLV and select option 4, or visit our website: With FRx, you can generate this statement of cash flow. Refer to the following page for an example of this type of report. This statement of cash flow is compliant with the Financial Accounting Standards Board (FASB). The row format contains a worksheet link, which contains data for proceeds and repayments of notes payable and asset purchases and disposals. 96 FASB-Compliant Statement of Cash Flow

103 Statements of Cash Flow FilmWorks Demo Current Period and YTD Cash Flow For the Four Months Ending April 30, 2002 April YTD Net Income From Operations $79,602$295,556 Add Back Non-Cash Expenses: Depreciation and Amortization 4,855 19,420 Net Cash Flow From Operations 84, ,976 Sources (Uses) of Cash: Accounts Receivable (4,487) (22,663) Inventories (80,452) (330,100) Prepaid Expenses Accounts Payable Other Accrued Liabilities 27, ,514 Total Sources (Uses) of Cash (56,270) (243,569) Net Cash Flow from Operating Activities 28,187 71,407 Investing Activities: Additions of Property & Equipment (10,000) (10,000) Net Cash Flow from Investing Activities (10,000) (10,000) Financing Activities: Proceeds from Notes Payable 10,000 10,000 Repayment of Notes Payable (1,411) (5,822) Net Cash Flow from Financing Activities 8,589 4,178 Net Increase (Decrease) in Cash 26,776 65,585 Cash at Beginning of Period 129,009 90,200 Cash and Equivalents at End of Period $155,785 $155,785 FASB-Compliant Statement of Cash Flow 97

104 Statements of Cash Flow 98 FASB-Compliant Statement of Cash Flow

105 CHAPTER 4 Budgeting and External Worksheets With FRx, you can create the following types of budget reports: Full Year Budget Report with Actual and Forecast Amounts Full Year Budget Report Using an External Worksheet Gross Profit Per Unit Sold Regional Income Statement with Budget Variances Variance Analysis: Current and Previous Year Budgets Departmental Budget Projection Worksheet Expense Variance Dimensional Analysis Summary Budget Variance Proft & Loss Departmental Expense Variance Report Samples of these reports are shown on the following pages. Sample Reports 99

106 Budgeting and External Worksheets Full Year Budget Report with Actual and Forecast Amounts To generate this budget report with full year actual totals and forecast totals, use the following building blocks: DYNAMIC_GL catalog ID DYNADEMO row format DYNAMIC_GL column layout FILMDYNA reporting tree When you generate this report, notice that it displays both general ledger and budget values in dynamic monthly columns. This is achieved using the conditional column feature in the column layout (P<=B and P>B). By using this feature, the report automatically places the actual or budget data into columns based on the period set in the Catalog of Reports window. To see how this feature works, try generating this report for different dates. 100 Full Year Budget Report with Actual and Forecast Amounts

107 Budgeting and External Worksheets FilmWorks Demo Film Works Inc. - All Locations Dynamic Full Year Actual - Forecast For the Month Ending April 30, 2002 Annual Actuals Forecast Actual + January February March April May June July August September October November December Forecast Gross Sales $941,979 $955,055 $965,452 $979,053 $304,069 $311,062 $318,218 $325,537 $333,023 $340,684 $348,517 $356,534 $6,479,183 Returns (7,371) (7,543) (7,719) (7,898) (5,368) (5,492) (5,618) (5,748) (5,880) (6,014) (6,153) (6,295) (77,099) Discounts (24,569) (25,141) (25,727) (26,327) (17,894) (18,306) (18,726) (19,158) (19,599) (20,049) (20,511) (20,982) (256,989) Sales 910, , , , , , , , , , , ,257 6,145,095 Cost of Goods Sold 664, , , , , , , , , , , ,129 4,219,348 Gross Profit 245, , , , , , , , , , , ,128 1,925,747 Compensation Expense 117, , , ,932 73,285 74,697 76,142 77,620 79,132 80,678 82,262 83,881 1,085,573 Other G&A Expense Depreciation 4,855 4,855 4,855 4,855 3,229 3,229 3,595 3,595 3,595 3,595 3,595 3,595 47,448 Office Expense 3,623 3,669 3,749 3,837 2,637 2,701 2,763 2,824 2,891 2,957 3,024 3,095 37,770 Supplies ,958 Maintenance 1,170 1,197 1,225 1, ,235 Rent 9,1759,389 9,608 9,831 6,682 6,834 6,992 7,154 7,320 7,487 7,660 7,836 95,968 Travel 7,775 7,956 8,142 8,332 5,663 5,793 5,925 6,063 6,203 6,344 6,490 6,640 81,326 Advertising 7,025 7,174 7,326 7,482 5,115 5,263 5,357 5,478 5,603 5,732 5,883 6,000 73,438 Total Other G&A Expense 34,288 34,920 35,602 36,303 24,662 25,187 26,030 26,545 27,076 27,613 28,185 28, ,143 Interest Income ,688 Interest Expense 1,1251,1251,1251, ,057 Net Income Before Tax 93,256 94, , ,043 7,294 7,795 8,010 8,571 9,139 9,729 10,311 10, ,662 Income Tax 25,179 25,575 29,119 29,441 1,968 2,113 2,162 2,314 2,469 2,628 2,789 2, ,712 Net Income After Tax 68,077 69,147 78,730 79,602 5,326 5,682 5,848 6,257 6,670 7,101 7,522 7, ,950 Full Year Budget Report with Actual and Forecast Amounts 101

108 Budgeting and External Worksheets Full Year Budget Report Using an External Worksheet To generate this dynamic report, which uses an external worksheet to produce budgetary numbers, use the following building blocks and imported worksheets: DYNAMIC_WKS catalog ID DYNADEMO row format DYNAMIC column layout FILMDYNA reporting tree BUDGHQ.XLS Excel worksheet (imported) BUDGDV.XLS Excel worksheet (imported) BUDGSF.XLS Excel worksheet (imported) In the row format, notice the link to external worksheets. In the reporting tree, notice that the worksheet link includes its directory and name. Additionally, notice the row format CPO modifier, which tells FRx where to locate the data in the worksheet. For step-by-step instructions on creating a dynamic report like this one, refer to the FRx Tutorial. 102 Full Year Budget Report Using an External Worksheet

109 Budgeting and External Worksheets FilmWorks Demo Film Works Inc. - All Locations Dynamic Full Year Actual - Forecast For the Month Ending April 30, 2002 Annual Actuals Forecast Actual + January February March April May June July August September October November December Forecast Gross Sales $941,979 $955,055 $965,452 $979,053 $468,638 $478,010 $487,571 $497,322 $507,269 $517,414 $527,762 $538,318 $7,863,843 Returns (7,371) (7,543) (7,719) (7,898) (7,978) (8,138) (8,301) (8,467) (8,636) (8,809) (8,985) (9,165) (99,010) Discounts (24,569) (25,141) (25,727) (26,327) (26,595) (27,127) (27,669) (28,222) (28,787) (29,362) (29,949) (30,548) (330,023) Sales 910, , , , , , , , , , , ,605 7,434,810 Cost of Goods Sold 664, , , , , , , , , , , ,658 4,933,375 Gross Profit 245, , , , , , , , , , , ,947 2,501,435 Compensation Expense 117, ,3 5109, , ,015113,275113, , , , , ,892 1,387,428 Other G&A Expense Depreciation 4,855 4,855 4,855 4,855 5,255 5,360 5,467 5,577 5,688 5,802 5,918 6,036 64,523 Office Expense 3,623 3,669 3,749 3,837 3,922 4,000 4,080 4,162 4,2454,330 4,416 4,505 48,538 Supplies ,933 Maintenance 1,170 1,197 1,225 1,253 1,266 1,292 1,317 1,344 1,370 1,398 1,426 1,455 15,713 Rent 9,175 9,389 9,608 9,831 9,931 10,130 10,333 10,539 10,750 10,965 11,184 11, ,243 Travel 7,775 7,956 8,142 8,332 8,416 8,584 8,756 8,931 9,110 9,292 9,477 9, ,438 Advertising 7,0257,174 7,326 7,482 7,604 7,757 7,912 8,069 8,231 8,3958,564 8,734 94,273 Other G&A 2,081 2,102 2,123 2,144 2,166 2,187 2,209 2,231 17,243 Total Other G&A Expense 34,288 34,920 35,602 36,303 39,195 39,959 40,737 41,530 42,339 43,163 44,005 44, ,904 Interest Income ,883 Interest Expense 1,1251,1251,1251,1251,171 1,182 1,194 1,206 1,218 1,230 1,243 1,2 5 14,199 Net Income Before Tax 93,256 94, , ,043 20,921 23,369 25,870 26,424 27,033 29,696 32,413 35, ,787 Income Tax 25,179 25,575 29,119 29,441 27,000 27,000 27,000 29,000 29,000 29,000 30,000 30, ,314 Net Income After Tax 68,077 69,147 78,730 79,602 (6,079) (3,631) (1,130) (2,576) (1,967) 696 2,413 5, ,473 Full Year Budget Report Using an External Worksheet 103

110 Budgeting and External Worksheets Gross Profit Report To generate this gross profit per unit sold report, which pulls statistical information from an external worksheet, use the following building blocks and imported worksheets: GROSS_PROFIT catalog ID GP_UNITX row format RWDSFP column layout STAT93Y.XLS Microsoft Excel worksheet (imported) This report does not use a reporting tree. In the row format, notice that the links to external worksheets and general ledger data are combined into the same column. The worksheet values use the to differentiate them from the general ledger. Notice also that the lower half of the report displays year-to-date values. This is achieved by using the /Y account modifier (for year-todate data) on the general ledger accounts in the bottom half of the row format. For step-by-step instructions on creating a gross profit report like this one, refer to the FRx Tutorial. 104 Gross Profit Report

111 Budgeting and External Worksheets FilmWorks Demo Gross Profit Per Unit Sold For the Month Ending June 30, 2002 Denver San Francisco Combined Retail Wholesale Retail Wholesale Retail Wholesale Total Sales CURRENT PERIOD ACTIVITY Sales $135,293 $48,248 $122,666 $46,857 $257,959 $95,105 $353,064 Cost of Goods Sold 105,698 33,101 95,711 35, ,409 68, ,518 Gross Profit 29,595 15,147 26,955 11,849 56,550 26,996 83,546 Total Units Sold 25,230 9,884 28,704 11,413 53,934 21,297 75,231 Gross Profit / Unit Sold YEAR TO DATE ACTIVITY Sales 766, , , ,617 1,462, ,120 2,001,404 Cost of Goods Sold 599, , , ,449 1,141, ,085 1,527,802 Gross Profit 167,766 85, ,801 67, , , ,602 Total Units Sold 147,715 61, ,959 67, , , ,221 Gross Profit / Unit Sold Gross Profit Report 105

112 Budgeting and External Worksheets Regional Income Statement with Budget Variances To generate this regional income statement, which displays general ledger budget variances, use the following building blocks: REG_PL_ACT_BUD catalog ID DYNADEMO row format CURR_YTD_ACT_BUD column layout FILMWRKA reporting tree When you generate this report, notice the variance columns for actual vs. budget. These columns are created using a simple column calculation and the XCR print control. The XCR print control changes the sign for values identified in the row format as credit balances. Additionally, because this report uses a reporting tree, it includes both summary and departmental data. 106 Regional Income Statement with Budget Variances

113 Budgeting and External Worksheets FilmWorks Demo Regional P&L Actual vs Budget Film Work Summary For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Gross Sales $463,925$297,233 $166,692 $1,793,260 $1,149,430 $643,830 Returns (7,898) (5,248) (2,650) (30,531) (20,293) (10,238) Discounts (26,327) (17,492) (8,835) (101,764) (67,643) (34,121) Sales 429, ,493 (155,207) 1,660,965 1,061,494 (599,471) Cost of Goods Sold 257, ,010 (86,373) 994, ,314 (333,589) Gross Profit 172, ,483 (68,834) 666,062400,180 (265,882) Compensation Expense 71,483 47,494 (23,989) 276, ,664 (92,648) Other G&A Expense Office Expense 3,837 2,580 (1,257) 14,878 10,136 (4,742) Rent 9,831 6,530 (3,301) 38,003 25,260 (12,743) Travel 8,332 5,535 (2,797) 32,20521,409 (10,796) Other G&A Total Other G&A Expense 22,000 14,645 (7,355) 85,086 56,805 (28,281) Net Income Before Tax 78,834 41,344 37, , , ,953 Net Income After Tax 78,834 41,344 37, , , ,953 Regional Income Statement with Budget Variances 107

114 Budgeting and External Worksheets Variance Analysis Report To generate this income statement report containing general ledger budget variances between the current year and last year, use the following building blocks: VAR_ACT_BUD_LYR catalog ID INCSTMT row format CY_ACT_BUD_LYR column layout FILMWRKA reporting tree When you generate this report, notice the variance columns. By using simple calculations in the column layout, this report compares a single month of spending and the year-to-date spending with both the budget and spending from last year. 108 Variance Analysis Report

115 FilmWorks Demo Regional P&L Actual vs Budget with Variances Film Work Summary For the Two Months Ending February 28, 2003 February YTD Act vs Bud Curr vs Last Year Act vs Bud Curr vs Last Year Actual Budget Variance Last Year Variance Actual Budget Variance Last Year Variance Revenue $556,272 $284,016 $272,256 $443,037 $113,235 Sales $1,103,330 $561,648 $541,682 $443,037 $660,293 5,101 5,014 (87) 7,543 2,442 Sales Returns 14,667 9,916 (4,751) 7,543 (7,124) 32,554 16,714 (15,840) 25,141 (7,413) Sales Discounts 64,439 33,052 (31,387) 25,141 (39,298) 518, ,288 (256,329) 410,353 (108,264) Net Sales 1,024, ,680 (505,544) 410,353 (613,871) 318, ,407 (154,861) 245,796 (72,472) COGS 629, ,140 (306,850) 245,796 (384,194) 200,349 98,881 (101,468) 164,557 (35,792) Gross Margin 394, ,540 (198,694) 164,557 (229,677) Operating Expenses 79,362 45,383 (33,979) 68,264 (11,098) Salary Expense 158,144 89,746 (68,398) 68,264 (89,880) 4,522 2,465 (2,057) 3,669 (853) Office Expense 8,9755,034 (3,941) 3,669 (5,306) 10,927 6,241 (4,686) 9,389 (1,538) Rent Expense 21,773 12,342 (9,431) 9,389 (12,384) 6,936 5,291 (1,645) 7,956 1,020 Travel Expense 13,812 10,462 (3,350) 7,956 (5,856) 101,747 59,380 (42,367) 89,278 (12,469) Total Operating Expenses 202, ,584 (85,120) 89,278 (113,426) 98,60239,501 (59,101) 75,279 (23,323) Income From Operations 191,530 77,956 (113,574) 75,279 (116,251) 98,60239,501 (59,101) 75,279 (23,323) Income Before Income Taxes 191,530 77,956 (113,574) 75,279 (116,251) $98,602$39,501 ($59,101) $75,279 ($23,323) Net Income $191,530 $77,956 ($113,574) $75,279 ($116,251) Budgeting and External Worksheets Variance Analysis Report 109

116 Budgeting and External Worksheets Departmental Budget Projection Worksheet With FRx 6.0x, you can generate a budget projection worksheet by department. The columns for Actual and Budget dynamically display, depending on the report generation date. This is achieved by using conditional print columns in the column layout. This report utilizes row modifiers to achieve prior year actual and current year actual/budget. The Next Year Budget is a blank worksheet line that can be used for user notation. Refer to the following pages for examples of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact [email protected] or call FRx-Solv ( ). 110 Departmental Budget Projection Worksheet

117 Budgeting and External Worksheets FilmWorks Demo Departmental Budget Projection Worksheet Activity through 10/31/03 Department: FW:All Note: Columns in Courier Type Indicate that Current Yr Budget was used Acct # January February March April May June July August September October November December Total Revenue: 4100 Sales - Prior Yr Actual $432,949 $443,037 $453,349 $463,925 $474,732 $485,792 $495,015 $503,318 $511,765 $520,360 $529,096 $538,004 $5,851, Sales - Current Yr Actual/Budget 547, , , , , , , , , , , ,757 7,030,910 Sales - Next Yr Projected 4110 Sales Returns - Prior Yr Actual 7,371 7,543 7,719 7,898 8,083 8,271 8,445 8,622 8,803 8,987 9,177 9, , Sales Returns - Current Yr Actual/Budget 9,566 5,101 10,169 10,272 5,471 11,313 10,917 10,971 6,303 12,430 7,764 8, ,430 Sales Returns - Next Yr Projected 4250 Sales Discounts - Prior Yr Actual 24,569 25,141 25,727 26,327 26,940 27,568 28,147 28,738 29,341 29,958 30,587 31, , Sales Discounts - Current Yr Actual/Budget 31,885 32,554 33,893 34,235 34,910 37,702 36,383 36,565 40,221 41,428 25,881 27, ,832 Sales Discounts - Next Yr Projected Net Sales - Prior Yr Actual 401, , , , , , , , , , , ,405 5,416,781 Net Sales - Current Yr Actual/Budget 512, , , , , , , , , , , ,375 6,588,208 Net Sales - Next Yr Projected 4500 COGS - Prior Yr Actual 240, , , , , , , , , , , ,311 3,268, COGS - Current Yr Actual/Budget 311, , , , , , , , , , , ,668 4,036,036 COGS - Next Yr Projected Gross Profit - Prior Yr Actual 160, , , , , , , , , , , ,094 2,148,764 Gross Profit - Current Yr Actual/Budget 201, , , , , , , , , , , ,707 2,552,172 Gross Profit - Next Yr Projected Gross Profit %- Prior Yr Actual 40.10% 40.10% 40.10% 40.10% 40.10% 40.10% 39.97% 39.70% 39.43% 39.16% 38.89% 38.62% % Gross Profit % - Current Yr Actual/Budget 39.23% 39.50% 38.74% 38.70% 39.24% 38.85% 38.68% 38.64% 39.40% 38.88% 36.97% 37.10% % Gross Profit % - Next Yr Projected Expenses: 5000 Salary Expense - Prior Yr Actual 66,710 68,264 69,855 71,483 73,148 74,853 75,401 75,952 76,508 77,070 77,636 78, , Salary Expense - Current Yr Actual/Budget 78,782 79,362 81,522 82,345 83,968 90,685 87,511 87,949 96,743 99,646 70,268 73,781 1,012,562 Salary Expense - Next Yr Projected 5050 Officers Comp - Prior Yr Actual 25,000 25,000 26,179 26,789 27,413 28,051 28,332 28,615 28,901 29,190 29,482 29, , Officers Comp - Current Yr Actual/Budget 30,074 30,375 31,283 31,599 32,222 34,800 33,582 33,750 37,125 38,238 13,681 14, ,094 Officers Comp - Next Yr Projected 5100 Depreciation Expense - Prior Yr Actual 4,855 4,855 4,855 4,855 4,855 4,855 4,855 4,855 4,855 5,155 5,155 5,155 59, Depreciation Expense - Current Yr Actual/Budget 5,155 5,155 5,257 5,310 5,414 5,847 5,643 5,671 6,238 6,425 2,226 4,349 62,690 Depreciation Expense - Next Yr Projected 5200 Office Expense - Prior Yr Actual 3,623 3,669 3,749 3,837 3,9254,0154,0754,1354,197 4,259 4,324 4,387 48, Office Expense - Current Yr Actual/Budget 4,453 4,522 4,679 4,727 4,820 5,205 5,023 5,048 5,553 5,720 3,516 3,691 56,957 Office Expense - Next Yr Projected Departmental Budget Projection Worksheet Supplies Expense - Prior Yr Actual , Supplies Expense - Current Yr Actual/Budget ,913 Supplies Expense - Next Yr Projected

118 Budgeting and External Worksheets FilmWorks Demo Departmental Budget Projection Worksheet Activity through 10/31/03 Department: FW:All Note: Columns in Courier Type Indicate that Current Yr Budget was used Acct # January February March April May June July August September October November December Total 5240 Maintenance Expense - Prior Yr Actual $1,170 $1,197 $1,225 $1,253 $1,283 $1,313 $1,300 $1,288 $1,277 $1,266 $1,256 $1,247 $15, Maintenance Expense - Current Yr Actual/Budget 1,237 1,230 1,245 1,258 1,282 1,385 1,337 1,343 1,478 1, ,504 Maintenance Expense - Next Yr Projected 5250 Rent Expense - Prior Yr Actual 9,175 9,389 9,608 9,831 9,085 10,295 10,371 10,449 10,527 10,606 10,684 10, , Rent Expense - Current Yr Actual/Budget 10,846 10,927 11,227 11,340 11,564 12,489 12,052 12,112 13,323 13,723 9,665 10, ,416 Rent Expense - Next Yr Projected 5300 Travel Expense - Prior Yr Actual 7,775 7,956 8,142 8,332 8,527 8,723 8,790 8,856 8,924 8,993 9,062 9, , Travel Expense - Current Yr Actual/Budget 6,876 6,936 7,132 7,204 7,346 7,933 7,656 7,694 8,463 8,717 8,188 8,597 92,742 Travel Expense - Next Yr Projected 5350 Advertising Expense - Prior Yr Actual 7,025 7,174 7,326 7,482 7,643 7,809 9,468 9,588 9,709 9,832 9,956 10, , Advertising Expense - Current Yr Actual/Budget 10,213 6,301 10,677 10,785 6,713 11,877 11,462 11,519 7,735 13,051 7,400 7, ,503 Advertising Expense - Next Yr Projected 5400 Commission Expense - Prior Yr Actual 25,496 26,091 13,349 13,660 13,978 14,304 16,031 16,233 16,438 16,646 16,855 17, , Commission Expense - Current Yr Actual/Budget 17,284 17,502 18,073 18,256 18,615 20,105 19,401 19,498 21,448 22,091 18,545 19, ,291 Commission Expense - Next Yr Projected Total Operating Expenses - Prior Yr Actual 151, , , , , , , , , , , ,522 1,882,032 Total Operating Expenses - Current Yr Actual/Budg 165, , , , , , , , , , , ,518 2,094,672 Total Operating Expenses - Next Yr Projected Net Operating Income - Prior Yr Actual $9,315 $10,282 $23,394 $24,082 $25,742 $25,471 $23,884 $24,300 $24,706 $24,802 $25,182 $25,572 $266,732 Net Operating Income - Current Yr Actual/Budget $35,581 $44,762$37,747 $37,786 $47,726 $43,039 $39,987 $39,739 $56,685 $47,627 $13,632 $13,189 $457,500 Net Operating Income - Next Yr Projected 112 Departmental Budget Projection Worksheet

119 Budgeting and External Worksheets Departmental Budget Projection Worksheet 113

120 Budgeting and External Worksheets Expense Variance Dimensional Analysis Report (OLAP) With FRx 6.0x, you can generate a department expense analysis report and export it as an OLAP cube file for viewing in an OLAP browser application. Refer to the following pages for examples of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact [email protected] or call FRx-Solv ( ). 114 Expense Variance Dimensional Analysis Report (OLAP)

121 Budgeting and External Worksheets FilmWorks Demo Departmental Expense Analysis For the Month Ending December 31, 2002 Retail Wholesale Lab Studio Actuals Budget Actuals Budget Actual Budget Actual Budget Salary Expense $23,273 $16,952 $13,860 $10,077 $27,468 $20,036 $13,608 $9,907 Office Expense 1,811 1, , Rent Expense 3,521 2,561 2,142 1,559 2,756 2,007 2,347 1,708 Travel Expense 5,408 3,928 2,169 1,580 1, Total Expenses 34,013 24,708 19,049 13,864 32,582 23,726 16,847 12,243 FRx DrillDown Viewer Report OLAP Browser Three Dimensional View of All Departments Expense Variance Dimensional Analysis Report (OLAP) 115

122 Budgeting and External Worksheets Seagate Worksheet Displaying Addition of Variance Calculation Variance View Displayed in OLAP Browser Pie Chart 116 Expense Variance Dimensional Analysis Report (OLAP)

123 Budgeting and External Worksheets Expense Variance Dimensional Analysis Report (OLAP) 117

124 Budgeting and External Worksheets Summary Budget Variance Profit and Loss With FRx 6.0x, you can generate a report that utilizes row modifiers to achieve Actual and Budget amounts. These row modifiers override the column layout s book code. Once generated, you can set the report to automatically distribute via as an attachment to selected users. Refer to the following pages for examples of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact [email protected] or call FRx-Solv ( ). FRx Report Catalog, Options 118 Summary Budget Variance Profit and Loss

125 Budgeting and External Worksheets Rounded to Whole Dollars FilmWorks Demo Summary Budget Variance P&L by Location For the Ten Months Ending October 31, 2002 C u r r e n t P e r i o d Y e a r T o D a t e Denver San Francisco Total Denver San Francisco Total R E V E N U E A c t u a l $852,424 $243,327 $1,095,751 Sales $7,905,370 $2,240,354 $10,145, , , ,374 Cost of Goods Sold 5,839,665 1,291,912 7,131,577 1,482, ,378 1,868,125 Gross Profit 13,745,035 3,532,266 17,277,301 B u d g e t 175, , ,684 Sales 1,583,860 1,498,161 3,082, ,942 95, ,009 Cost of Goods Sold 913, ,030 1,773, , , ,693 Gross Profit 2,497,044 2,358,191 4,855,235 V a r i a n c e 677,346 77, ,067 Sales 6,321, ,193 7,063, ,381 46, ,365 Cost of Goods Sold 4,926, ,882 5,358,363 1,206, ,705 1,331,432 Gross Profit 11,247,991 1,174,075 12,422,066 E X P E N S E S A c t u a l $40,980 $36,090 $77,070 Salaries Expense $390,405$338,839 $729,244 2,121 2,138 4,259 Office Expense 19,388 20,096 39,484 29,001 24,212 53,213 Other Expenses 268, , ,194 72,102 62, ,542 Total Expenses - Actual 678, ,572 1,276,922 B u d g e t 29,213 25,223 54,436 Salaries Expense 264, , ,467 1,454 1,503 2,957 Office Expense 13,188 13,721 26,909 23,894 15,129 39,023 Other Expenses 215, , ,506 54,561 41,855 96,416 Total Expenses - Budget 493, , ,882 V a r i a n c e 11,767 10,867 22,634 Salaries Expense 126, , , ,302 Office Expense 6,200 6,37512,575 5,107 9,083 14,190 Other Expenses 52, , ,688 17,541 20,585 38,126 Total Expenses - Variance 185, , ,040 N E T I N C O M E $1,410,645 $322,938 $1,733,583 Net Income - Actual $13,066,685 $2,933,694 $16,000,379 $276,020 $260,673 $536,693 Net Income - Budget $2,497,044 $2,358,191 $4,855,235 $1,189,186 $104,120 $1,293,306 Net Income - Variance $11,062,970 $956,056 $12,019,026 Summary Budget Variance Profit and Loss 119

126 Budgeting and External Worksheets Departmental Expense Variance Report (Parent/Child) With FRx 6.0x, you can dynamically build a reporting tree when you generate your reports. By doing this, you are assured of always using the most current tree in your general ledger. Although the reporting tree may never exist in FRx, the resulting report looks and can be manipulated as if you imported the GL tree into FRx. Refer to the following pages for examples of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact [email protected] or call FRx-Solv ( ). FRx Report Catalog, Parent/Child Options 120 Departmental Expense Variance Report (Parent/Child)

127 Budgeting and External Worksheets FilmWorks Denver Service For the Seven Months Ending July 31, 2002 Two Month One Month Current Month Current Month Current Month Current month Next Month Year To Year To Year To Date Prior Actual Prior Actual Actual Budget Act v. Bud v. Prior month Budget Date Date Act v Bud May June July July Variance Variance August Actual Budget Variance Expenses Wages and Salaries Direct Labor $1,088,168 $1,013,533 $1,077,975 $1,086,020 $8,045 ($64,442) $1,117,167 $5,397,596 $7,066,538 $1,668,942 Offiers compensation 552, , , ,004 4,502 (27,128) 553,826 2,789,340 3,615, ,078 Other benefits 609, , , ,627 3,474 (28,039) 606,035 3,032,295 3,945, ,519 Total Wages and Salaries 2,250,116 2,085,021 2,204,630 2,220,651 16,022 (119,609) 2,277,028 11,219,230 14,627,769 3,408,538 Dues, Subscriptions, Meetings and Trainings Meetings 91,701 84,469 88,690 89, (4,221) 91, , , ,519 Training 163, , , , (8,607) 163, ,902 1,063, ,716 Subscriptions 235, , , ,464 1,405 (10,854) 234,654 1,174,382 1,527, ,448 IAI Publications 307, , , ,500 1,685 (14,241) 306,276 1,532,521 1,994, ,600 Safety and Service 379, , , ,595 2,167 (17,486) 377,957 1,891,109 2,460, ,721 Recruiting 451, , , ,691 2,578 (20,803) 449,639 2,249,767 2,927, ,772 Employee Health Programs 458, , , ,063 2,615 (21,104) 456,155 2,282,372 2,969, ,595 Total Dues, Subs, Meetings, and Training 2,089,486 1,924,680 2,021,995 2,033,250 11,254 (97,315) 2,079,240 10,402,527 13,537,898 3,135,370 T&E Travel - Transportation, Lodging, etc. 530, , , ,149 4,515 (24,166) 529,827 2,643,054 3,450, ,553 Travel - Meals & Entertainment 602, , , ,621 3,804 (27,685) 599,885 2,999,834 3,905, ,121 Travel - Miscellaneous 19,657 18,104 19,006 19, (902) 19,550 97, ,284 29,443 Travel - Refunds 98,251 90,502 95,025 95, (4,522) 97, , , ,342 Employee Exp. - Miscellaneous 170, , , , (7,839) 169, ,739 1,103, ,392 Total T&E 1,421,591 1,310,077 1,375,191 1,385,153 9,962 (65,114) 1,416,438 7,077,548 9,223,398 2,145,850 Legal and Medical Legal Fees 242, , , ,776 1,382 (11,155) 241,111 1,206,397 1,569, ,443 Medical Fees 314, , , ,872 1,793 (14,472) 312,792 1,565,055 2,036, ,493 Total Legal and Medical 556, , , ,648 3,176 (25,627) 553,903 2,771,452 3,606, ,936 Professional Fees Audit Fees 386, , , ,967 2,204 (17,788) 384,474 1,923,714 2,503, ,544 Brokerage Fees 393, , , ,340 2,242 (18,089) 390,990 1,956,319 2,545, ,367 Management Consultants Fees (Period) 465, , , ,435 2,653 (21,406) 462,672 2,314,978 3,012, ,417 Other Consultants Fees 537, , , ,531 3,064 (24,722) 534,353 2,673,636 3,479, ,468 Professional Fees - Benefit Services 609, , , ,627 3,474 (28,039) 606,035 3,032,295 3,945, ,519 Other Professional Fees 26,200 24,134 25,340 25, (1,206) 26, , ,334 40,913 Total Professional Fees 2,416,980 2,226,354 2,337,604 2,351,621 14,017 (111,250) 2,404,820 12,031,363 15,657,590 3,626,227 Patents and Services Patent Expense 104,801 96, , , (4,824) 104, , , ,164 Services 206, , , ,930 24,862 (498) 228,822 1,030,689 1,515, ,007 Capital Related Outside Services 248, , , ,149 1,420 (11,457) 247,627 1,239,002 1,612, ,266 Temporary Help 320, , , ,244 1,831 (14,773) 319,309 1,597,661 2,078, ,316 Departmental Expense Variance Report (Parent/Child) 121 Total Patents and Services 880, , , ,280 28,710 (31,552) 900,022 4,389,037 5,885,791 1,496,754 Lease Expenses Lease Rent - Vehicles 327, , , ,617 1,868 (15,075) 325,825 1,630,266 2,121, ,139 Lease Rent - Real Property 399, , , ,712 2,279 (18,391) 397,507 1,988,925 2,588, ,190 Lease Rent - Equipment 471, , , ,708 3,590 (21,707) 470,088 2,347,583 3,061, ,540 Lease Rent - Office Equipment 543, , , ,903 3,101 (25,024) 540,870 2,706,242 3,521, ,291 Lease Rent - Software 615, , , ,999 3,512 (28,340) 612,551 3,064,900 3,988, ,341 Lease Rent - Computer Equipment 32,750 30,167 31,675 31, (1,507) 32, , ,141 49,114 Lease Rent - Other 111, , , , (5,179) 110, , , ,934 Total Lease Expense 2,502,131 2,304,789 2,420,012 2,435,130 15,118 (115,223) 2,490,203 12,455,286 16,213,834 3,758,549

128 Budgeting and External Worksheets FilmWorks Denver Service For the Seven Months Ending July 31, 2002 Two Month One Month Current Month Current Month Current Month Current month Next Month Year To Year To Year To Date Prior Actual Prior Actual Actual Budget Act v. Bud v. Prior month Budget Date Date Act v Bud May June July July Variance Variance August Actual Budget Variance Shipping and Handling Freight 183, , , ,4251,046 (8,442) 182, ,949 1,187, ,038 Storage & Handling 255, , , ,521 1,457 (11,758) 254,144 1,271,607 1,654, ,088 Postage 262, , , ,893 1,494 (12,060) 260,660 1,304,213 1,697, ,911 Total Shipping and Handling 700, , , ,839 3,998 (32,259) 697,266 3,488,769 4,539,807 1,051,037 Advertising and Commissions Advertising Expense 334, , , ,989 1,905 (15,376) 332,342 1,662,871 2,163, ,962 Outwork Conversion 406, , , ,084 2,316 (18,692) 404,023 2,021,530 2,630, ,012 Sales Commission Expense 478, , , ,180 2,727 (22,009) 475,705 2,380,188 3,097, ,063 Bank Service Charge 550, , , ,276 3,138 (25,325) 547,386 2,738,847 3,563, ,114 Collection Charges 622, , , ,371 3,549 (28,642) 619,068 3,097,505 4,030, ,164 Other Miscellaneous Outside Services 39,300 36,201 38,010 38, (1,809) 39, , ,569 58, Departmental Expense Variance Report (Parent/Child) Total Advertising and Commissions 2,430,080 2,238,421 2,350,274 2,364,134 13,861 (111,853) 2,417,622 12,096,574 15,740,825 3,644,251 R&D R & D $117,901 $108,603 $114,029 $114,702 $672 ($5,427) $117,297 $586,896 $763,706 $176,810 CIP 189, , , , (9,280) 188, ,091 1,230, ,324 Technology Support to Sales S&M Exp 196, , , ,170 1,121 (9,045) 195, ,160 1,272, ,683 Tech Mill Processing 268, , , ,266 1,532 (12,361) 267,177 1,336,818 1,739, ,734 Technology Services 340, , , ,361 1,943 (15,677) 338,858 1,695,477 2,206, ,785 Total R&D 1,113,514 1,025,692 1,077,481 1,083,296 5,815 (51,790) 1,107,805 5,543,441 7,212,777 1,669,336 Depreciation and Amortizatioin Depreciation 412, , , ,457 2,354 (18,994) 410,540 2,054,135 2,672, ,835 Amortization 484, , , ,552 2,765 (22,310) 482,221 2,412,794 3,139, ,886 Total Depreciation and Amortization 897, , , ,009 5,118 (41,304) 892,761 4,466,929 5,812,650 1,345,721 Insurance, Taxes & License Fees Insurance 556, , , ,648 3,176 (25,627) 553,903 2,771,452 3,606, ,936 Property Taxes 628, , , ,744 3,587 (28,943) 625,584 3,130,111 4,073, ,987 Taxes - Inventory 45,851 42,234 44,345 44, (2,110) 45, , ,997 68,759 Taxes - Fire Service / Flood 124, , , , (5,728) 123, , , ,633 Taxes - Vehicle Road & Use 131, , , , (6,030) 130, , , ,456 Taxes - Federal Excise 203, , , ,542 1,158 (9,346) 202,012 1,010,765 1,315, ,506 Sales & Use Tax 275, , , ,638 1,569 (12,663) 273,693 1,369,423 1,781, ,557 Federal Excise Tax -Superfund 347, , , ,733 1,980 (15,979) 345,375 1,728,082 2,248, ,607 Taxes Other 419, , , ,829 2,391 (19,295) 417,056 2,086,740 2,715, ,658 Franchise Tax 491, , , ,925 2,802 (22,612) 488,738 2,445,399 3,182, ,709 Provision for Income Tax 563, , , ,020 3,213 (25,928) 560,419 2,804,058 3,648, ,759 Business License Fees 635, , , ,116 3,624 (29,245) 632,101 3,162,716 4,115, ,810 Total Insurance, Taxes & License Fees 4,421,304 4,072,599 4,276,105 4,301,323 25,218 (203,506) 4,398,638 22,008,591 28,638,968 6,630,377 Utilities Natural Gas 52,440 48,309 50,721 51, (2,412) 52, , ,692 78,619 Power 65,848 60,699 63,697 64, (2,998) 65, , ,968 98,679 City Water 137, , , , (6,322) 136, , , ,250 Plant Water 209, , , ,915 1,196 (9,648) 208,528 1,043,370 1,357, ,329 Telephone/Fax 281, , , ,010 1,606 (12,964) 280,210 1,402,029 1,824, ,380 Utility - Other 353, , , ,106 2,017 (16,280) 351,891 1,760,687 2,291, ,430 Total Utilities 1,100,824 1,014,061 1,064,686 1,071,137 6,451 (50,625) 1,095,358 5,481,335 7,132,022 1,650,687 Supplies Expenses Operating Supplies 776, , , ,330 (92,751) 45, ,701 4,071,463 4,592, ,260 Pallet 497, , , ,297 2,839 (22,913) 495,254 2,478,004 3,224, ,531 Stocks 569, , , ,393 3,250 (26,230) 566,936 2,836,663 3,691, ,582 Office Supplies 641, , , ,927 4,100 (29,300) 639,056 3,196,491 4,161, ,537 Office Furniture & Equipment 58,951 54,301 57,015 57, (2,713) 58, , ,942 88,494 Computers - Hardware & Software 655, , , ,274 (5,372) (39,298) 651,691 3,269,681 4,243, ,416 Safety Equipment 491, , , ,514 3,365 (22,638) 489,326 2,445,970 3,186, ,259 Dormant Supplies 563, , , ,020 3,213 (25,928) 560,419 2,804,058 3,648, ,759 Obsolete Supplies 635, , , ,116 3,624 (29,245) 632,101 3,162,716 4,115, ,810 Supplies - Miscellaneous 52,401 48,268 50,680 50, (2,412) 52, , ,520 78,642 Total Supplies Expenses 4,942,887 4,651,681 4,807,297 4,730,227 (77,070) (155,616) 4,831,290 24,819,371 31,584,660 6,765,290 Total Departmental Expenses 27,724,549 25,659,408 26,872,049 26,953,699 81,649 (1,212,641) 27,562, ,251, ,414,377 41,162,924

129 CHAPTER 5 Transaction Detail Reports With FRx, you can create the following types of transaction detail reports: Transaction Detail for the Last Three Months Transaction Detail by Department Transaction Detail by Debit and Credit Full-year Transaction Detail Trial Balance Sorted Variance Analysis using a Trial Balance Transaction Detail by Column Layout and Segment/Mask Samples of these reports are shown on the following pages. For more information on creating an account or transaction detail report, refer to your current FRx User s Guide. Sample Reports 123

130 Transaction Detail Reports Transaction Detail Report Showing the Last Three Months To generate this transaction detail report that displays both the preceding three months and a year-to-date total, use the following building blocks. TRAN_3MONTH catalog ID CASHDETL row format TRAN_3CUR_YTD column layout This report does not use a reporting tree. When you generate this report, notice that transactions for the previous three months are shown in separate columns. These columns are then added together to show the year-to-date balance amount. 124 Transaction Detail Report Showing the Last Three Months

131 Transaction Detail Reports FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 Current Month June July August YTD $14, $3, $2, CASH $201, Transaction Detail Report Showing the Last Three Months 125

132 Transaction Detail Reports Current Month FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 June July August YTD CASH: Cash-Checking-Denver Opening Balance 06/01/0278, (2,239.77) Disbursement Journal-GLTRX /01/02 (1,156.22) Disbursement Journal-GLTRX /01/02 (137,459.45) Disbursement Journal-GLTRX /01/02 (1,119.89) Disbursement Journal-GLTRX /01/02 1, Disbursement Journal-GLTRX /01/02 (412.94) Disbursement Journal-GLTRX /01/02 84, Receipt Journal-GLTRX /01/02 436, Receipt Journal-GLTRX /01/02 (436,103.27) Purchases Journal-GLTRX /01/02 (44,758.71) Payroll Journal-GLTRX /01/02 (12,947.24) Payroll Journal-GLTRX /01/02 6, Payroll Journal-GLTRX /01/02 111, Sales Journal-GLTRX /01/02 (2,597.67) Disbursement Journal-GLTRX /03/02 (1,340.98) Disbursement Journal-GLTRX /03/02 (159,424.33) Disbursement Journal-GLTRX /03/02 (1,298.83) Disbursement Journal-GLTRX /03/02 2, Disbursement Journal-GLTRX /03/02 (478.92) Disbursement Journal-GLTRX /03/02 98, Receipt Journal-GLTRX /03/02 505, Receipt Journal-GLTRX /03/02 (505,788.93) Purchases Journal-GLTRX /03/02 (51,910.77) Payroll Journal-GLTRX /03/02 (15,016.10) Payroll Journal-GLTRX /03/02 7, Payroll Journal-GLTRX /03/02 129, Sales Journal-GLTRX /03/02 2, Disbursement Journal-GLTRX /05/02 1, Disbursement Journal-GLTRX /05/02 137, Disbursement Journal-GLTRX /05/02 1, Disbursement Journal-GLTRX /05/02 (1,775.22) Disbursement Journal-GLTRX /05/ Disbursement Journal-GLTRX /05/02 (84,581.16) Receipt Journal-GLTRX /05/02 (436,103.27) Receipt Journal-GLTRX /05/02 436, Purchases Journal-GLTRX /05/02 44, Payroll Journal-GLTRX /05/02 12, Payroll Journal-GLTRX /05/02 (6,473.62) Payroll Journal-GLTRX /05/02 (111,735.10) Sales Journal-GLTRX /05/02 2, Disbursement Journal-GLTRX /07/02 1, Disbursement Journal-GLTRX /07/02 159, Disbursement Journal-GLTRX /07/02 1, Disbursement Journal-GLTRX /07/02 (2,058.88) Disbursement Journal-GLTRX /07/ Disbursement Journal-GLTRX /07/02 (98,096.52) Receipt Journal-GLTRX /07/02 (505,788.93) Receipt Journal-GLTRX /07/02 505, Purchases Journal-GLTRX /07/02 51, Payroll Journal-GLTRX /07/02 15, Payroll Journal-GLTRX /07/02 (7,508.05) Payroll Journal-GLTRX /07/02 (129,589.44) Sales Journal-GLTRX /07/02 (3,413.86) Disbursement Journal-GLTRX /11/02 (1,762.31) Disbursement Journal-GLTRX /11/02 (209,515.32) Disbursement Journal-GLTRX /11/02 (1,706.93) Disbursement Journal-GLTRX /11/02 2, Disbursement Journal-GLTRX /11/02 (629.40) Disbursement Journal-GLTRX /11/02 128, Receipt Journal-GLTRX /11/02 664, Receipt Journal-GLTRX /11/02 (664,707.39) Purchases Journal-GLTRX /11/02 (68,221.10) Payroll Journal-GLTRX /11/ Transaction Detail Report Showing the Last Three Months

133 Current Month FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 Transaction Detail Reports June July August YTD (continued) CASH (continued): ($19,734.15) Payroll Journal-GLTRX /11/02 9, Payroll Journal-GLTRX /11/02 170, Sales Journal-GLTRX /11/02 (2,627.24) Disbursement Journal-GLTRX /13/02 (1,356.24) Disbursement Journal-GLTRX /13/02 (161,239.04) Disbursement Journal-GLTRX /13/02 (1,313.62) Disbursement Journal-GLTRX /13/02 2, Disbursement Journal-GLTRX /13/02 (484.37) Disbursement Journal-GLTRX /13/02 99, Receipt Journal-GLTRX /13/02 511, Receipt Journal-GLTRX /13/02 (511,546.27) Purchases Journal-GLTRX /13/02 (52,501.67) Payroll Journal-GLTRX /13/02 (15,187.03) Payroll Journal-GLTRX /13/02 7, Payroll Journal-GLTRX /13/02 131, Sales Journal-GLTRX /13/02 3, Disbursement Journal-GLTRX /19/02 1, Disbursement Journal-GLTRX /19/02 209, Disbursement Journal-GLTRX /19/02 1, Disbursement Journal-GLTRX /19/02 (2,705.78) Disbursement Journal-GLTRX /19/ Disbursement Journal-GLTRX /19/02 (128,918.37) Receipt Journal-GLTRX /19/02 (664,707.39) Receipt Journal-GLTRX /19/02 664, Purchases Journal-GLTRX /19/02 68, Payroll Journal-GLTRX /19/02 19, Payroll Journal-GLTRX /19/02 (9,867.07) Payroll Journal-GLTRX /19/02 (170,306.33) Sales Journal-GLTRX /19/02 2, Disbursement Journal-GLTRX /21/02 1, Disbursement Journal-GLTRX /21/02 161, Disbursement Journal-GLTRX /21/02 1, Disbursement Journal-GLTRX /21/02 (2,082.32) Disbursement Journal-GLTRX /21/ Disbursement Journal-GLTRX /21/02 (99,213.14) Receipt Journal-GLTRX /21/02 (511,546.27) Receipt Journal-GLTRX /21/02 511, Purchases Journal-GLTRX /21/02 52, Payroll Journal-GLTRX /21/02 15, Payroll Journal-GLTRX /21/02 (7,593.51) Payroll Journal-GLTRX /21/02 (131,064.54) Sales Journal-GLTRX /21/02 (2,776.00) Disbursement Journal-GLTRX /25/02 (1,433.04) Disbursement Journal-GLTRX /25/02 (170,368.80) Disbursement Journal-GLTRX /25/02 (1,388.00) Disbursement Journal-GLTRX /25/02 2, Disbursement Journal-GLTRX /25/02 (511.80) Disbursement Journal-GLTRX /25/02 104, Receipt Journal-GLTRX /25/02 540, Receipt Journal-GLTRX /25/02 (540,511.33) Purchases Journal-GLTRX /25/02 (55,474.45) Payroll Journal-GLTRX /25/02 (16,046.96) Payroll Journal-GLTRX /25/02 8, Payroll Journal-GLTRX /25/02 138, Sales Journal-GLTRX /25/02 2, Disbursement Journal-GLTRX /27/02 1, Disbursement Journal-GLTRX /27/02 170, Disbursement Journal-GLTRX /27/02 1, Disbursement Journal-GLTRX /27/02 (2,200.23) Disbursement Journal-GLTRX /27/ Disbursement Journal-GLTRX /27/02 (104,830.84) Receipt Journal-GLTRX /27/02 (540,511.33) Receipt Journal-GLTRX /27/02 540, Purchases Journal-GLTRX /27/02 55, Payroll Journal-GLTRX /27/02 Transaction Detail Report Showing the Last Three Months 127

134 Transaction Detail Reports Current Month FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 June July August YTD (continued) CASH (continued): $16, Payroll Journal-GLTRX /27/02 (8,023.48) Payroll Journal-GLTRX /27/02 (138,485.75) Sales Journal-GLTRX /27/02 (2,712.00) Disbursement Journal-GLTRX /30/02 (1,400.00) Disbursement Journal-GLTRX /30/02 (166,441.00) Disbursement Journal-GLTRX /30/02 (1,356.00) Disbursement Journal-GLTRX /30/02 2, Disbursement Journal-GLTRX /30/02 (500.00) Disbursement Journal-GLTRX /30/02 102, Receipt Journal-GLTRX /30/02 528, Receipt Journal-GLTRX /30/02 (528,050.00) Purchases Journal-GLTRX /30/02 (54,195.50) Payroll Journal-GLTRX /30/02 (15,677.00) Payroll Journal-GLTRX /30/02 7, Payroll Journal-GLTRX /30/02 135, Sales Journal-GLTRX /30/02 5, Period 6 Total 83, (6,864.59) Disbursement Journal-GLTRX /02/02 (1,167.79) Disbursement Journal-GLTRX /02/02 (135,341.08) Disbursement Journal-GLTRX /02/02 (1,745.98) Disbursement Journal-GLTRX /02/02 85, Receipt Journal-GLTRX /02/02 448, Receipt Journal-GLTRX /02/02 (448,203.99) Purchases Journal-GLTRX /02/02 (41,187.21) Payroll Journal-GLTRX /02/02 (11,699.34) Payroll Journal-GLTRX /02/02 114, Sales Journal-GLTRX /02/02 (7,961.49) Disbursement Journal-GLTRX /05/02 (1,354.39) Disbursement Journal-GLTRX /05/02 (156,967.46) Disbursement Journal-GLTRX /05/02 (2,024.98) Disbursement Journal-GLTRX /05/02 98, Receipt Journal-GLTRX /05/02 519, Receipt Journal-GLTRX /05/02 (519,823.24) Purchases Journal-GLTRX /05/02 (47,768.58) Payroll Journal-GLTRX /05/02 (13,568.80) Payroll Journal-GLTRX /05/02 132, Sales Journal-GLTRX /05/02 6, Disbursement Journal-GLTRX /10/02 1, Disbursement Journal-GLTRX /10/02 135, Disbursement Journal-GLTRX /10/02 1, Disbursement Journal-GLTRX /10/02 (85,312.06) Receipt Journal-GLTRX /10/02 (448,203.99) Receipt Journal-GLTRX /10/02 448, Purchases Journal-GLTRX /10/02 41, Payroll Journal-GLTRX /10/02 11, Payroll Journal-GLTRX /10/02 (114,081.41) Sales Journal-GLTRX /10/02 7, Disbursement Journal-GLTRX /11/02 1, Disbursement Journal-GLTRX /11/02 156, Disbursement Journal-GLTRX /11/02 2, Disbursement Journal-GLTRX /11/02 (98,944.21) Receipt Journal-GLTRX /11/02 (519,823.24) Receipt Journal-GLTRX /11/02 519, Purchases Journal-GLTRX /11/02 47, Payroll Journal-GLTRX /11/02 13, Payroll Journal-GLTRX /11/02 (132,310.67) Sales Journal-GLTRX /11/02 (10,462.99) Disbursement Journal-GLTRX /15/02 (1,779.94) Disbursement Journal-GLTRX /15/02 (206,286.50) Disbursement Journal-GLTRX /15/02 (2,661.22) Disbursement Journal-GLTRX /15/02 130, Receipt Journal-GLTRX /15/02 683, Receipt Journal-GLTRX /15/02 (683,151.28) Purchases Journal-GLTRX /15/ Transaction Detail Report Showing the Last Three Months

135 Current Month FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 Transaction Detail Reports June July August YTD (continued) CASH (continued): ($62,777.43) Payroll Journal-GLTRX /15/02 (17,832.11) Payroll Journal-GLTRX /15/02 173, Sales Journal-GLTRX /15/02 (8,052.12) Disbursement Journal-GLTRX /18/02 (1,369.81) Disbursement Journal-GLTRX /18/02 (158,754.20) Disbursement Journal-GLTRX /18/02 (2,048.03) Disbursement Journal-GLTRX /18/02 100, Receipt Journal-GLTRX /18/02 525, Receipt Journal-GLTRX /18/02 (525,740.34) Purchases Journal-GLTRX /18/02 (48,312.33) Payroll Journal-GLTRX /18/02 (13,723.25) Payroll Journal-GLTRX /18/02 133, Sales Journal-GLTRX /18/02 10, Disbursement Journal-GLTRX /23/02 1, Disbursement Journal-GLTRX /23/02 206, Disbursement Journal-GLTRX /23/02 2, Disbursement Journal-GLTRX /23/02 (130,032.40) Receipt Journal-GLTRX /23/02 (683,151.28) Receipt Journal-GLTRX /23/02 683, Purchases Journal-GLTRX /23/02 62, Payroll Journal-GLTRX /23/02 17, Payroll Journal-GLTRX /23/02 (173,882.57) Sales Journal-GLTRX /23/02 8, Disbursement Journal-GLTRX /26/02 1, Disbursement Journal-GLTRX /26/02 158, Disbursement Journal-GLTRX /26/02 2, Disbursement Journal-GLTRX /26/02 (100,070.48) Receipt Journal-GLTRX /26/02 (525,740.34) Receipt Journal-GLTRX /26/02 525, Purchases Journal-GLTRX /26/02 48, Payroll Journal-GLTRX /26/02 13, Payroll Journal-GLTRX /26/02 (133,816.75) Sales Journal-GLTRX /26/02 (8,311.90) Disbursement Journal-GLTRX /31/02 (1,414.00) Disbursement Journal-GLTRX /31/02 (163,876.00) Disbursement Journal-GLTRX /31/02 (2,114.10) Disbursement Journal-GLTRX /31/02 103, Receipt Journal-GLTRX /31/02 542, Receipt Journal-GLTRX /31/02 (542,702.00) Purchases Journal-GLTRX /31/02 (49,871.00) Payroll Journal-GLTRX /31/02 (14,166.00) Payroll Journal-GLTRX /31/02 138, Sales Journal-GLTRX /31/02 1, Period 7 Total 85, (1,157.05) Disbursement Journal-GLTRX /01/02 (138,139.98) Disbursement Journal-GLTRX /01/02 (1,845.42) Disbursement Journal-GLTRX /01/02 (6,800.25) Disbursement Journal-GLTRX /01/02 87, Receipt Journal-GLTRX /01/02 458, Receipt Journal-GLTRX /01/02 (458,057.51) Purchases Journal-GLTRX /01/02 (41,467.18) Payroll Journal-GLTRX /01/02 (11,816.21) Payroll Journal-GLTRX /01/02 115, Sales Journal-GLTRX /01/02 (1,341.94) Disbursement Journal-GLTRX /02/02 (160,213.59) Disbursement Journal-GLTRX /02/02 (2,140.30) Disbursement Journal-GLTRX /02/02 (7,886.88) Disbursement Journal-GLTRX /02/02 100, Receipt Journal-GLTRX /02/02 531, Receipt Journal-GLTRX /02/02 (531,251.26) Purchases Journal-GLTRX /02/02 (48,093.29) Payroll Journal-GLTRX /02/02 (13,704.34) Payroll Journal-GLTRX /02/02 134, Sales Journal-GLTRX /02/02 Transaction Detail Report Showing the Last Three Months 129

136 Transaction Detail Reports Current Month FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 June July August YTD (continued) CASH (continued): $1, Disbursement Journal-GLTRX /06/02 138, Disbursement Journal-GLTRX /06/02 1, Disbursement Journal-GLTRX /06/02 6, Disbursement Journal-GLTRX /06/02 (87,069.52) Receipt Journal-GLTRX /06/02 (458,057.51) Receipt Journal-GLTRX /06/02 458, Purchases Journal-GLTRX /06/02 41, Payroll Journal-GLTRX /06/02 11, Payroll Journal-GLTRX /06/02 (115,568.81) Sales Journal-GLTRX /06/02 1, Disbursement Journal-GLTRX /08/02 160, Disbursement Journal-GLTRX /08/02 2, Disbursement Journal-GLTRX /08/02 7, Disbursement Journal-GLTRX /08/02 (100,982.50) Receipt Journal-GLTRX /08/02 (531,251.26) Receipt Journal-GLTRX /08/02 531, Purchases Journal-GLTRX /08/02 48, Payroll Journal-GLTRX /08/02 13, Payroll Journal-GLTRX /08/02 (134,035.74) Sales Journal-GLTRX /08/02 (1,763.57) Disbursement Journal-GLTRX /12/02 (210,552.56) Disbursement Journal-GLTRX /12/02 (2,812.78) Disbursement Journal-GLTRX /12/02 (10,364.93) Disbursement Journal-GLTRX /12/02 132, Receipt Journal-GLTRX /12/02 698, Receipt Journal-GLTRX /12/02 (698,169.97) Purchases Journal-GLTRX /12/02 (63,204.16) Payroll Journal-GLTRX /12/02 (18,010.23) Payroll Journal-GLTRX /12/02 176, Sales Journal-GLTRX /12/02 (1,357.21) Disbursement Journal-GLTRX /15/02 (162,037.28) Disbursement Journal-GLTRX /15/02 (2,164.66) Disbursement Journal-GLTRX /15/02 (7,976.65) Disbursement Journal-GLTRX /15/02 102, Receipt Journal-GLTRX /15/02 537, Receipt Journal-GLTRX /15/02 (537,298.44) Purchases Journal-GLTRX /15/02 (48,640.73) Payroll Journal-GLTRX /15/02 (13,860.33) Payroll Journal-GLTRX /15/02 135, Sales Journal-GLTRX /15/02 1, Disbursement Journal-GLTRX /21/02 210, Disbursement Journal-GLTRX /21/02 2, Disbursement Journal-GLTRX /21/02 10, Disbursement Journal-GLTRX /21/02 (132,711.12) Receipt Journal-GLTRX /21/02 (698,169.97) Receipt Journal-GLTRX /21/02 698, Purchases Journal-GLTRX /21/02 63, Payroll Journal-GLTRX /21/02 18, Payroll Journal-GLTRX /21/02 (176,149.66) Sales Journal-GLTRX /21/02 1, Disbursement Journal-GLTRX /23/02 162, Disbursement Journal-GLTRX /23/02 2, Disbursement Journal-GLTRX /23/02 7, Disbursement Journal-GLTRX /23/02 (102,131.97) Receipt Journal-GLTRX /23/02 (537,298.44) Receipt Journal-GLTRX /23/02 537, Purchases Journal-GLTRX /23/02 48, Payroll Journal-GLTRX /23/02 13, Payroll Journal-GLTRX /23/02 (135,561.46) Sales Journal-GLTRX /23/02 (1,401.00) Disbursement Journal-GLTRX /31/02 (167,265.00) Disbursement Journal-GLTRX /31/02 (2,234.50) Disbursement Journal-GLTRX /31/02 (8,234.00) Disbursement Journal-GLTRX /31/02 105, Receipt Journal-GLTRX /31/ Transaction Detail Report Showing the Last Three Months

137 Transaction Detail Reports FilmWorks Demo Transaction Detail for the Last Three Months For the Eight Months Ending August 31, 2002 Current Month June July August YTD (continued) CASH (continued): $554, Receipt Journal-GLTRX /31/02 (554,633.00) Purchases Journal-GLTRX /31/02 (50,210.00) Payroll Journal-GLTRX /31/02 (14,307.50) Payroll Journal-GLTRX /31/02 139, Sales Journal-GLTRX /31/02 1, Period 8 Total 87, , , , Total Cash-Checking-Denver 87, , , , Total CASH 201, Transaction Detail Report Showing the Last Three Months 131

138 Transaction Detail Reports Departmental Transaction Detail and Summary Report To generate this summary report and a transaction detail report for each department, use the following building blocks. TRAN_DEPT catalog ID INCSTMT row format CURR_YTD column layout FILMWRKA reporting tree When you generate this report, notice that it includes transaction details for each level of the tree. Also notice how the parent unit transaction details differ from the child unit transaction details. The parent level details show the detail for all of the underlying child levels, similar to the drill down accounts. 132 Departmental Transaction Detail and Summary Report

139 FilmWorks Demo Income Statement with Transaction Detail Service Division-San Francisco For the Four Months Ending April 30, 2002 Transaction Detail Reports April YTD Sales: Lab Services-San Francisco - Sales 24, , Studio-San Francisco - Sales 15, , Total Sales 39, , Net Sales 39, , Gross Margin 39, , Operating Expenses Salary Expense: Lab Services-San Francisco - Salary Expense 10, , Studio-San Francisco - Salary Expense 6, , Total Salary Expense 16, , Office Expense: Lab Services-San Francisco - Office Expense , Studio-San Francisco - Office Expense , Total Office Expense , Rent Expense: Lab Services-San Francisco - Rent Expense 1, , Studio-San Francisco - Rent Expense 1, , Total Rent Expense 2, , Travel Expense: Lab Services-San Francisco - Travel Expense , Studio-San Francisco - Travel Expense Total Travel Expense , Total Operating Expenses 20, , Income From Operations 19, , Income Before Income Taxes 19, , Net Income $19, $73, Revenue Sales: Sales-Service-Lab-S.F. Opening Balance 04/01/02 69, Sales Journal-GLTRX /03/02 20, Sales Journal-GLTRX /05/02 23, Departmental Transaction Detail and Summary Report 133

140 Transaction Detail Reports FilmWorks Demo Income Statement with Transaction Detail Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD (continued) Sales (continued): Sales Journal-GLTRX /08/02 ($20,000.21) Sales Journal-GLTRX /10/02 (23,196.08) Sales Journal-GLTRX /16/02 30, Sales Journal-GLTRX /18/02 23, Sales Journal-GLTRX /24/02 (30,484.27) Sales Journal-GLTRX /26/02 (23,460.12) Sales Journal-GLTRX /30/02 24, Total Sales-Service-Lab-S.F. 24, , Total Sales 24, , Net Sales 24, , Gross Margin 24, , Operating Expenses Salary Expense: Salary Expense-Lab-S.F. Opening Balance 04/01/02 30, Payroll Journal-GLTRX /03/02 8, Payroll Journal-GLTRX /05/02 10, Payroll Journal-GLTRX /08/02 (8,725.37) Payroll Journal-GLTRX /10/02 (10,119.61) Payroll Journal-GLTRX /16/02 13, Payroll Journal-GLTRX /18/02 10, Payroll Journal-GLTRX /24/02 (13,299.18) Payroll Journal-GLTRX /26/02 (10,234.80) Payroll Journal-GLTRX /30/02 10, Total Salary Expense-Lab-S.F. 10, , Total Salary Expense 10, , Office Expense: Office Expense-Lab-S.F. Opening Balance 04/01/02 1, A/P Journal-GLTRX /03/ A/P Journal-GLTRX /05/ A/P Journal-GLTRX /08/02 (350.17) A/P Journal-GLTRX /10/02 (406.13) A/P Journal-GLTRX /16/ A/P Journal-GLTRX /18/ A/P Journal-GLTRX /24/02 (533.73) A/P Journal-GLTRX /26/02 (410.75) A/P Journal-GLTRX /30/ Total Office Expense-Lab-S.F , Total Office Expense , Departmental Transaction Detail and Summary Report

141 FilmWorks Demo Income Statement with Transaction Detail Lab Services-San Francisco For the Four Months Ending April 30, 2002 Transaction Detail Reports April YTD Rent Expense: Rent Expense-Lab-S.F. Opening Balance 04/01/02 3, A/P Journal-GLTRX /03/ A/P Journal-GLTRX /05/02 1, A/P Journal-GLTRX /08/02 (973.71) A/P Journal-GLTRX /10/02 (1,129.30) A/P Journal-GLTRX /16/02 1, A/P Journal-GLTRX /18/02 1, A/P Journal-GLTRX /24/02 (1,484.12) A/P Journal-GLTRX /26/02 (1,142.15) A/P Journal-GLTRX /30/02 1, Total Rent Expense-Lab-S.F. 1, , Total Rent Expense 1, , Travel Expense: Travel Expense-Lab-S.F. Opening Balance 04/01/02 1, A/P Journal-GLTRX /03/ A/P Journal-GLTRX /05/ A/P Journal-GLTRX /08/02 (464.97) A/P Journal-GLTRX /10/02 (539.27) A/P Journal-GLTRX /16/ A/P Journal-GLTRX /18/ A/P Journal-GLTRX /24/02 (708.70) A/P Journal-GLTRX /26/02 (545.40) A/P Journal-GLTRX /30/ Total Travel Expense-Lab-S.F , Total Travel Expense , Total Operating Expenses 12, , Income From Operations 11, , Income Before Income Taxes 11, , Net Income $11, $44, Revenue Sales: Sales-Service-Studio-S.F. Opening Balance 04/01/02 42, Sales Journal-GLTRX /03/02 12, Sales Journal-GLTRX /05/02 14, Sales Journal-GLTRX /08/02 (12,389.78) Sales Journal-GLTRX /10/02 (14,369.56) Sales Journal-GLTRX /16/02 18, Sales Journal-GLTRX /18/02 14, Sales Journal-GLTRX /24/02 (18,884.46) Departmental Transaction Detail and Summary Report 135

142 Transaction Detail Reports FilmWorks Demo Income Statement with Transaction Detail Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD (continued) Sales (continued): Sales Journal-GLTRX /26/02 ($14,533.13) Sales Journal-GLTRX /30/02 15, Total Sales-Service-Studio-S.F. 15, , Total Sales 15, , Net Sales 15, , Gross Margin 15, , Operating Expenses Salary Expense: Salary Expense-Studio-S.F. Opening Balance 04/01/02 17, Payroll Journal-GLTRX /03/02 4, Payroll Journal-GLTRX /05/02 5, Payroll Journal-GLTRX /08/02 (4,956.08) Payroll Journal-GLTRX /10/02 (5,748.02) Payroll Journal-GLTRX /16/02 7, Payroll Journal-GLTRX /18/02 5, Payroll Journal-GLTRX /24/02 (7,554.04) Payroll Journal-GLTRX /26/02 (5,813.44) Payroll Journal-GLTRX /30/02 6, Total Salary Expense-Studio-S.F. 6, , Total Salary Expense 6, , Office Expense: Office Expense-Studio-S.F. Opening Balance 04/01/ A/P Journal-GLTRX /03/ A/P Journal-GLTRX /05/ A/P Journal-GLTRX /08/02 (221.33) A/P Journal-GLTRX /10/02 (256.70) A/P Journal-GLTRX /16/ A/P Journal-GLTRX /18/ A/P Journal-GLTRX /24/02 (337.36) A/P Journal-GLTRX /26/02 (259.62) A/P Journal-GLTRX /30/ Total Office Expense-Studio-S.F , Total Office Expense , Rent Expense: 136 Departmental Transaction Detail and Summary Report

143 Transaction Detail Reports FilmWorks Demo Income Statement with Transaction Detail Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Rent Expense (continued): Rent Expense-Studio-S.F. Opening Balance 04/01/02 3, A/P Journal-GLTRX /03/ A/P Journal-GLTRX /05/02 1, A/P Journal-GLTRX /08/02 (885.34) A/P Journal-GLTRX /10/02 (1,026.81) A/P Journal-GLTRX /16/02 1, A/P Journal-GLTRX /18/02 1, A/P Journal-GLTRX /24/02 (1,349.43) A/P Journal-GLTRX /26/02 (1,038.50) A/P Journal-GLTRX /30/02 1, Total Rent Expense-Studio-S.F. 1, , Total Rent Expense 1, , Travel Expense: Travel Expense-Studio-S.F. Opening Balance 04/01/ A/P Journal-GLTRX /03/ A/P Journal-GLTRX /05/ A/P Journal-GLTRX /08/02 (88.37) A/P Journal-GLTRX /10/02 (102.49) A/P Journal-GLTRX /16/ A/P Journal-GLTRX /18/ A/P Journal-GLTRX /24/02 (134.69) A/P Journal-GLTRX /26/02 (103.66) A/P Journal-GLTRX /30/ Total Travel Expense-Studio-S.F Total Travel Expense Total Operating Expenses 7, , Income From Operations 7, , Income Before Income Taxes 7, , Net Income $7, $29, Departmental Transaction Detail and Summary Report 137

144 Transaction Detail Reports Debit and Credit Transaction Detail Report To generate this transaction detail report with separate debit and credit columns, use the following building blocks: TRAN_DR_CR catalog ID ASSET DETAIL row format DR_CR column layout This report does not use a reporting tree. When you generate this report, notice the separate columns for debit and credit transactions. This is achieved in the column layout by using the CR (credit) and DR (debit) column restriction codes. For step-by-step instructions on creating this report, refer to the FRx Tutorial. 138 Debit and Credit Transaction Detail Report

145 Transaction Detail Reports FilmWorks Demo Transaction Detail With Debits and Credits For the Eight Months Ending August 31, 2002 Batch Apply Dat Beg Balance Debits Credits YTD Assets $1,722, $23,324, $23,211, $1,835, Debit and Credit Transaction Detail Report 139

146 Transaction Detail Reports FilmWorks Demo Transaction Detail With Debits and Credits For the Eight Months Ending August 31, 2002 Batch Apply Dat Beg Balance Debits Credits YTD Assets: Cash-Checking-Denver Opening Balance 08/01/02 85, Disbursement Journal-GLTRX0036 FW /01/02 1, Disbursement Journal-GLTRX0036 FW /01/02 138, Disbursement Journal-GLTRX0036 FW /01/02 1, Disbursement Journal-GLTRX0036 FW /01/02 6, Receipt Journal-GLTRX0036 FW /01/02 87, Receipt Journal-GLTRX0062 FW /01/02 458, Purchases Journal-GLTRX0062 FW /01/02 458, Payroll Journal-GLTRX0035FW /01/02 41, Payroll Journal-GLTRX0035FW /01/02 11, Sales Journal-GLTRX0035 FW /01/02 115, Disbursement Journal-GLTRX0036 FW /02/02 1, Disbursement Journal-GLTRX0036 FW /02/02 160, Disbursement Journal-GLTRX0036 FW /02/02 2, Disbursement Journal-GLTRX0036 FW /02/02 7, Receipt Journal-GLTRX0036 FW /02/02 100, Receipt Journal-GLTRX0062 FW /02/02 531, Purchases Journal-GLTRX0062 FW /02/02 531, Payroll Journal-GLTRX0035FW /02/02 48, Payroll Journal-GLTRX0035FW /02/02 13, Sales Journal-GLTRX0035FW /02/02 134, Disbursement Journal-GLTRX0036 FW /06/02 1, Disbursement Journal-GLTRX0036 FW /06/02 138, Disbursement Journal-GLTRX0036 FW /06/02 1, Disbursement Journal-GLTRX0036 FW /06/02 6, Receipt Journal-GLTRX0036 FW /06/02 87, Receipt Journal-GLTRX0062 FW /06/02 458, Purchases Journal-GLTRX0062 FW /06/02 458, Payroll Journal-GLTRX0035FW /06/02 41, Payroll Journal-GLTRX0035FW /06/02 11, Sales Journal-GLTRX0035 FW /06/02 115, Disbursement Journal-GLTRX0036 FW /08/02 1, Disbursement Journal-GLTRX0036 FW /08/02 160, Disbursement Journal-GLTRX0036 FW /08/02 2, Disbursement Journal-GLTRX0036 FW /08/02 7, Receipt Journal-GLTRX0036 FW /08/02 100, Receipt Journal-GLTRX0062 FW /08/02 531, Purchases Journal-GLTRX0062 FW /08/02 531, Payroll Journal-GLTRX0035FW /08/02 48, Payroll Journal-GLTRX0035FW /08/02 13, Sales Journal-GLTRX0035FW /08/02 134, Disbursement Journal-GLTRX0036 FW /12/02 1, Disbursement Journal-GLTRX0036 FW /12/02 210, Disbursement Journal-GLTRX0036 FW /12/02 2, Disbursement Journal-GLTRX0036 FW /12/02 10, Receipt Journal-GLTRX0036 FW /12/02 132, Receipt Journal-GLTRX0062 FW /12/02 698, Purchases Journal-GLTRX0062 FW /12/02 698, Payroll Journal-GLTRX0035FW /12/02 63, Payroll Journal-GLTRX0035FW /12/02 18, Sales Journal-GLTRX0035FW /12/02 176, Disbursement Journal-GLTRX0036 FW /15/02 1, Disbursement Journal-GLTRX0036 FW /15/02 162, Disbursement Journal-GLTRX0036 FW /15/02 2, Disbursement Journal-GLTRX0036 FW /15/02 7, Receipt Journal-GLTRX0036 FW /15/02 102, Receipt Journal-GLTRX0062 FW /15/02 537, Purchases Journal-GLTRX0062 FW /15/02 537, Payroll Journal-GLTRX0035 FW /15/02 48, Payroll Journal-GLTRX0035 FW /15/02 13, Sales Journal-GLTRX0035 FW /15/02 135, Disbursement Journal-GLTRX0036 FW /21/02 1, Disbursement Journal-GLTRX0036 FW /21/02 210, Disbursement Journal-GLTRX0036 FW /21/02 2, Disbursement Journal-GLTRX0036 FW /21/02 10, Receipt Journal-GLTRX0036 FW /21/02 132, Receipt Journal-GLTRX0062 FW /21/02 698, Purchases Journal-GLTRX0062 FW /21/02 698, Payroll Journal-GLTRX0035FW /21/02 63, Payroll Journal-GLTRX0035FW /21/02 18, Sales Journal-GLTRX0035FW /21/02 176, Disbursement Journal-GLTRX0036 FW /23/02 1, Disbursement Journal-GLTRX0036 FW /23/02 162, Disbursement Journal-GLTRX0036 FW /23/02 2, Disbursement Journal-GLTRX0036 FW /23/02 7, Receipt Journal-GLTRX0036 FW /23/02 102, Receipt Journal-GLTRX0062 FW /23/02 537, Debit and Credit Transaction Detail Report

147 FilmWorks Demo Transaction Detail With Debits and Credits For the Eight Months Ending August 31, 2002 Transaction Detail Reports Batch Apply Dat Beg Balance Debits Credits YTD (continued) Assets (continued): Purchases Journal-GLTRX0062 FW /23/02 $537, Payroll Journal-GLTRX0035FW /23/02 48, Payroll Journal-GLTRX0035FW /23/02 13, Sales Journal-GLTRX0035 FW /23/02 135, Disbursement Journal-GLTRX0036 FW /31/02 1, Disbursement Journal-GLTRX0036 FW /31/02 167, Disbursement Journal-GLTRX0036 FW /31/02 2, Disbursement Journal-GLTRX0036 FW /31/02 8, Receipt Journal-GLTRX0036 FW /31/02 105, Receipt Journal-GLTRX0062 FW /31/02 554, Purchases Journal-GLTRX0062 FW /31/02 554, Payroll Journal-GLTRX0035FW /31/02 50, Payroll Journal-GLTRX0035FW /31/02 14, Sales Journal-GLTRX0035FW /31/02 139, Total Cash-Checking-Denver 85, ,211, ,209, , Cash-Checking-S.F. Opening Balance 08/01/02 26, Disbursement Journal-GLTRX0035FW /01/ Disbursement Journal-GLTRX0036 FW /01/02 134, Disbursement Journal-GLTRX0036 FW /01/02 1, Disbursement Journal-GLTRX0036 FW /01/02 6, Receipt Journal-GLTRX0036 FW /01/02 73, Payroll Journal-GLTRX0035FW /01/02 34, Payroll Journal-GLTRX0035FW /01/02 11, Sales Journal-GLTRX0035FW /01/02 103, Disbursement Journal-GLTRX0035FW /02/02 1, Disbursement Journal-GLTRX0036 FW /02/02 155, Disbursement Journal-GLTRX0036 FW /02/02 2, Disbursement Journal-GLTRX0036 FW /02/02 7, Receipt Journal-GLTRX0036 FW /02/02 84, Payroll Journal-GLTRX0035FW /02/02 40, Payroll Journal-GLTRX0035FW /02/02 13, Sales Journal-GLTRX0035FW /02/02 120, Disbursement Journal-GLTRX0035FW /06/ Disbursement Journal-GLTRX0036 FW /06/02 134, Disbursement Journal-GLTRX0036 FW /06/02 1, Disbursement Journal-GLTRX0036 FW /06/02 6, Receipt Journal-GLTRX0036 FW /06/02 73, Payroll Journal-GLTRX0035FW /06/02 34, Payroll Journal-GLTRX0035FW /06/02 11, Sales Journal-GLTRX0035FW /06/02 103, Disbursement Journal-GLTRX0035FW /08/02 1, Disbursement Journal-GLTRX0036 FW /08/02 155, Disbursement Journal-GLTRX0036 FW /08/02 2, Disbursement Journal-GLTRX0036 FW /08/02 7, Receipt Journal-GLTRX0036 FW /08/02 84, Payroll Journal-GLTRX0035FW /08/02 40, Payroll Journal-GLTRX0035FW /08/02 13, Sales Journal-GLTRX0035FW /08/02 120, Disbursement Journal-GLTRX0035FW /12/02 1, Disbursement Journal-GLTRX0036 FW /12/02 204, Disbursement Journal-GLTRX0036 FW /12/02 2, Disbursement Journal-GLTRX0036 FW /12/02 10, Receipt Journal-GLTRX0036 FW /12/02 111, Payroll Journal-GLTRX0035FW /12/02 52, Payroll Journal-GLTRX0035FW /12/02 18, Sales Journal-GLTRX0035 FW /12/02 158, Disbursement Journal-GLTRX0035 FW /15/02 1, Disbursement Journal-GLTRX0036 FW /15/02 157, Disbursement Journal-GLTRX0036 FW /15/02 2, Disbursement Journal-GLTRX0036 FW /15/02 7, Receipt Journal-GLTRX0036 FW /15/02 85, Payroll Journal-GLTRX0035 FW /15/02 40, Payroll Journal-GLTRX0035 FW /15/02 13, Sales Journal-GLTRX0035 FW /15/02 121, Disbursement Journal-GLTRX0035FW /21/02 1, Disbursement Journal-GLTRX0036 FW /21/02 204, Disbursement Journal-GLTRX0036 FW /21/02 2, Disbursement Journal-GLTRX0036 FW /21/02 10, Receipt Journal-GLTRX0036 FW /21/02 111, Payroll Journal-GLTRX0035FW /21/02 52, Payroll Journal-GLTRX0035FW /21/02 18, Sales Journal-GLTRX0035 FW /21/02 158, Disbursement Journal-GLTRX0035FW /23/02 1, Disbursement Journal-GLTRX0036 FW /23/02 157, Disbursement Journal-GLTRX0036 FW /23/02 2, Disbursement Journal-GLTRX0036 FW /23/02 7, Debit and Credit Transaction Detail Report 141

148 Transaction Detail Reports FilmWorks Demo Transaction Detail With Debits and Credits For the Eight Months Ending August 31, 2002 Batch Apply Dat Beg Balance Debits Credits YTD (continued) Assets (continued): Receipt Journal-GLTRX0036 FW /23/02 $85, Payroll Journal-GLTRX0035FW /23/02 40, Payroll Journal-GLTRX0035FW /23/02 13, Sales Journal-GLTRX0035FW /23/02 121, Disbursement Journal-GLTRX0035FW /31/02 1, Disbursement Journal-GLTRX0036 FW /31/02 162, Disbursement Journal-GLTRX0036 FW /31/02 2, Disbursement Journal-GLTRX0036 FW /31/02 8, Receipt Journal-GLTRX0036 FW /31/02 88, Payroll Journal-GLTRX0035FW /31/02 41, Payroll Journal-GLTRX0035FW /31/02 14, Sales Journal-GLTRX0035FW /31/02 125, Debit and Credit Transaction Detail Report

149 Transaction Detail Reports Debit and Credit Transaction Detail Report 143

150 Transaction Detail Reports Full Year Transaction Detail Report To generate this full year transaction detail report, use the following building blocks: TRAN_FULL_YEAR catalog ID TRIALBAL 2 row format GL_D_YTD column layout This report does not use a reporting tree. When you generate this report, notice that the activity for the entire year displays in one column. If you drill down into this column, you can view the details for each month subtotaled by period. Refer to the following pages for examples of this type of report. 144 Full Year Transaction Detail Report

151 Transaction Detail Reports FilmWorks Demo Transaction Detail for the Current Year For the Three Months Ending March 31, 2002 GL Acct Activity Balance Assets 1??? $291, $1,285, Liabilities 2??? (75,508.00) (322,633.00) Equity 3??? (747,369.00) Revenue 4??? (749,269.00) (749,269.00) Expenses (5000 TO 9000) 533, , Full Year Transaction Detail Report 145

152 Transaction Detail Reports FilmWorks Demo Transaction Detail for the Current Year For the Three Months Ending March 31, 2002 GL Acct Activity Balance Liabilities: Accounts Payable-Denver (888.00) (46,138.00) Accounts Payable-S.F (158.00) (39,758.00) Lease Payable-Denver (4,600.00) Leases Payable-S.F (5,500.00) Other Accrued Liab-Denver (78,349.10) (78,869.10) Other Accrued Liab-S.F (1,523.90) (2,178.90) Note Payable-FilmWorks , (145,589.00) Total Liabilities 2??? (75,508.00) (322,633.00) 146 Full Year Transaction Detail Report

153 Transaction Detail Reports FilmWorks Demo Transaction Detail for the Current Year For the Three Months Ending March 31, 2002 GL Acct Apply Date Doc ID Activity Balance Liabilities: Note Payable-FilmWorks Opening Balance 01/02/02 (150,000.00) Disbursement Journal-GLTRX /02/02 1, Disbursement Journal-GLTRX /04/02 1, Disbursement Journal-GLTRX /08/02 (1,238.81) Disbursement Journal-GLTRX /12/02 (1,436.76) Disbursement Journal-GLTRX /16/02 1, Disbursement Journal-GLTRX /17/02 1, Disbursement Journal-GLTRX /24/02 (1,888.19) Disbursement Journal-GLTRX /26/02 (1,453.12) Disbursement Journal-GLTRX /31/02 1, Period 1 Total 1, (148,500.00) Disbursement Journal-GLTRX000502/01/02 1, Disbursement Journal-GLTRX000502/02/02 1, Disbursement Journal-GLTRX000502/07/02 (1,214.04) Disbursement Journal-GLTRX000502/08/02 (1,408.03) Disbursement Journal-GLTRX000502/13/02 1, Disbursement Journal-GLTRX000502/16/02 1, Disbursement Journal-GLTRX000502/19/02 (1,850.43) Disbursement Journal-GLTRX000502/21/02 (1,424.06) Disbursement Journal-GLTRX000502/28/02 1, Period 2 Total 1, (147,030.00) Disbursement Journal-GLTRX /01/02 1, Disbursement Journal-GLTRX /02/02 1, Disbursement Journal-GLTRX /05/02 (1,190.09) Disbursement Journal-GLTRX /07/02 (1,380.25) Disbursement Journal-GLTRX /11/02 1, Disbursement Journal-GLTRX /15/02 1, Disbursement Journal-GLTRX /19/02 (1,813.93) Disbursement Journal-GLTRX /21/02 (1,395.96) Disbursement Journal-GLTRX /27/02 1, Disbursement Journal-GLTRX /29/02 (1,475.01) Disbursement Journal-GLTRX /31/02 1, Period 3 Total 1, (145,589.00) Total Note Payable-FilmWorks , (145,589.00) Total Liabilities 2??? (75,508.00) (322,633.00) Full Year Transaction Detail Report 147

154 Transaction Detail Reports Trial Balance Report To generate this trial balance report that displays the current and yearto-date account details, use the following building blocks: TRIALBAL catalog ID TRIALBAL row format CURR_YTD column layout This report does not use a reporting tree. The trial balance report can be created as a way to test your numbers. Many users build their entire chart of accounts into each row format. This slows down their report generation time. A faster way is to wildcard the account code that links the row format to the general ledger, and then generate a summary and account detail report. For more information on building a row format from your chart of accounts, refer to the FRx User s Guide. 148 Trial Balance Report

155 Transaction Detail Reports FilmWorks Demo Trial Balance For the Four Months Ending April 30, 2002 April YTD Assets $106,678 $1,392,634 Liabiltities (27,076) (349,709) Equity 0 (747,369) Revenues (258,172) (1,007,441) Expenses 178, ,803 Other (231) (918) Balance Check 0 0 Trial Balance Report 149

156 Transaction Detail Reports FilmWorks Demo Trial Balance For the Four Months Ending April 30, 2002 April YTD Assets: Cash-Checking-Denver 18,31563, Cash-Checking-S.F. 8,231 45, Money Market (Short-Term)-Fil , Account Receivable-Denver 1,591 81, Accounts Receivable-S.F. 1,603 81, Allow. for Bad Debt-Denver (23) (1,161) Allow. for Bad Debt-S.F. (20) (981) Due from FWC 1, , Inventories-Sales-Denver 82, , Inventories-Sales-S.F. (2,324) 175, Inv Supplies-Denver (19) 3, Inv Supplies-S.F. (24) 3, Prepaid Other-Denver (86) 1, Prepaid Other-S.F. (96) 1, Leasehold Improve-Denver 0 35, Leasehold Improve-S.F. 0 34, Acc Depr-Lease Imp-Denver (1,150) (9,600) Acc Depr-Lease Imp-S.F. (1,250) (9,600) Off Furn&Fixtures-Denver 0 18, Off Furn&Fixtures-S.F. 0 16, Acc Depr-OF&F-Denver (600) (3,400) Acc Depr-OF&F-S.F. (590) (3,260) Office Equipment-Denver 0 18, Office Equipment-S.F. 0 19, Acc Depr-Off Equip-Denver (605) (4,760) Acc Depr-Off Equip-S.F. (660) (5,160) Money Market (Long-Term)-Film 0 0 Total Assets 106,678 1,392,634 Liabiltities: Accounts Payable-Denver (1,020) (47,158) Accounts Payable-S.F. 174 (39,584) Lease Payable-Denver 0 (4,600) Leases Payable-S.F. 0 (5,500) Other Accrued Liab-Denver (27,730) (106,599) Other Accrued Liab-S.F. 89 (2,090) Note Payable-FilmWorks 1,411 (144,178) Total Liabiltities (27,076) (349,709) 150 Trial Balance Report

157 FilmWorks Demo Trial Balance For the Four Months Ending April 30, 2002 April Transaction Detail Reports YTD Equity: Retained Earnings-FilmWorks 0 (197,100) Common Stock-FilmWorks 0 (50,000) Add'l Paid-In Capital-FilmWorks 0 (500,269) Treasury Stock-FilmWorks 0 0 Total Equity 0 (747,369) Revenues: Sales-Retail-Denver (147,078) (568,521) Sales-Wholesale-Denver (46,076) (178,105) Sales-Wholesale IC (515,128) (2,048,279) Sales-Service-Lab-Denver (36,165) (139,792) Sales-Service-Studio-Denver (17,145) (66,272) Sales-Retail-S.F. (133,494) (516,013) Sales-Wholesale-S.F. (44,748) (172,970) Sales-Service-Lab-S.F. (24,217) (93,599) Sales-Service-Studio-S.F. (15,002) (57,988) Sales Returns-Retail-Denver 4,12515, Sales Returns-Retail-S.F. 3,773 14, Sales Discounts-Retail-Denver 13,750 53, Sales Discounts-Retail-S.F. 12,577 48, COGS-Retail-Denver 100, , COGS-Wholesale-Denver 31, , COGS-Wholesale IC 429,273 1,706, COGS-Retail-S.F. 91, , COGS-Wholesale-S.F. 33, ,230 Total Revenues (258,172) (1,007,441) Expenses: Salary Expense-Retail-Denver 11,358 43, Salary Expense-Whole-Denver 6,001 23, Salary Expense-Lab-Denver 14,573 56, Salary Expense-Studio-Denver 6,429 24, Salary Expense-Retail-S.F. 9,912 38, Salary Expense-Whole-S.F. 6,644 25, Salary Expense-Lab-S.F. 10,565 40, Salary Expense-Studio-S.F. 6,001 23, Officers Comp-FilmWorks 26, , Depreciation Expense-Denver 2,355 9, Depreciation Expense-S.F. 2,500 10,000 Trial Balance Report 151

158 Transaction Detail Reports FilmWorks Demo Trial Balance For the Four Months Ending April 30, 2002 April YTD Expenses (continued): Office Expense-Retail-Denver $757 $2, Office Expense-Whole-Denver 328 1, Office Expense-Lab-Denver 482 1, Office Expense-Studio-Denver 305 1, Office Expense-Retail-S.F , Office Expense-Whole-S.F , Office Expense-Lab-S.F , Office Expense-Studio-S.F , Supplies Exp-Service-Denver 375 1, Supplies Expense-Service-S.F , Maintainence Exp-Serv-Denver 589 2, Maintainence Exp-Service-S.F , Rent Expense-Retail-Denver 1,607 6, Rent Expense-Whole-Denver 991 3, Rent Expense-Lab-Denver 1,339 5, Rent Expense-Studio-Denver 1,072 4, Rent Expense-Retail-S.F. 1,607 6, Rent Expense-Whole-S.F , Rent Expense-Lab-S.F. 1,179 4, Rent Expense-Studio-S.F. 1,072 4, Travel Expense-Retail-Denver 2,143 8, Travel Expense-Whole-Denver 1,072 4, Travel Expense-Lab-Denver 643 2, Travel Expense-Studio-Denver Travel Expense-Retail-S.F. 2,786 10, Travel Expense-Whole-S.F , Travel Expense-Lab-S.F , Travel Expense-Studio-S.F Advertising Expense-Denver 3,907 15, Advertising Expense-S.F. 3,575 13, Commissions Expense-Denver 7,486 43, Commissions Expense-S.F. 6,174 35, Income Tax Expense-FilmWorks 29, , Interest Expense-FilmWorks 1,125 4,500 Total Expenses 178, ,803 Other: Interest Income-FilmWorks (231) (918) Total Other (231) (918) Balance Check Trial Balance Report

159 Transaction Detail Reports Trial Balance Report 153

160 Transaction Detail Reports Sorted Variance Analysis Report To generate this sorted variance analysis report, use the following building blocks: VARIANCE_ANAL catalog ID NATURAL_IS row format CURR_YTD_ACT_BUD column layout FILMWRKA reporting tree When you generate this report, notice that the first variance column is sorted in descending order. Additionally, the account detail report is sorted in the same order as the summary statement. In a row format, you can sort reports in either ascending or descending order by their actual or absolute values. For more information on sorting and format codes, refer to the FRx User s Guide. 154 Sorted Variance Analysis Report

161 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Service Division-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sorted by Monthly Variance in Ascending Order Salary Expense $16,566 $11,007 ($5,559) $64,035$42,564 ($21,471) Rent Expense 2,251 1,494 (757) 8,699 5,782 (2,917) Travel Expense (225) 2,589 1,722 (867) Sales 39,219 26,058 13, , ,767 50,820 Sorted by YTD Absolute Variance in Descending Order Sales 39,219 26,058 13, , ,767 50,820 Salary Expense 16,566 11,007 (5,559) 64,03542,564 (21,471) Rent Expense 2,251 1,494 (757) 8,699 5,782 (2,917) Travel Expense (225) 2,589 1,722 (867) Sorted Variance Analysis Report 155

162 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Service Division-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sorted by Monthly Variance in Ascending Order Salary Expense: Lab Services-San Francisco - Salary 10,565 7,020 (3,545) 40,840 27,146 (13,694) Studio-San Francisco - Salary Expen 6,001 3,987 (2,014) 23,19515,418 (7,777) Total Salary Expense 16,566 11,007 (5,559) 64,03542,564 (21,471) Rent Expense: Lab Services-San Francisco - Rent E 1, (396) 4,557 3,029 (1,528) Studio-San Francisco - Rent Expense 1, (360) 4,142 2,753 (1,389) Total Rent Expense 2,251 1,494 (757) 8,699 5,782 (2,917) Travel Expense: Lab Services-San Francisco - Travel (190) 2,1751,446 (729) Studio-San Francisco - Travel Expen (36) (138) Total Travel Expense (225) 2,589 1,722 (867) Sales: Lab Services-San Francisco - Sales 24,217 16,090 8,127 93,599 62,222 31,377 Studio-San Francisco - Sales 15,002 9,967 5,035 57,988 38,544 19,444 Total Sales 39,219 26,058 13, , ,767 50,820 Sorted by YTD Absolute Variance in Descending Order Sales: Lab Services-San Francisco - Sales 24,217 16,090 8,127 93,599 62,222 31, Sorted Variance Analysis Report

163 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Service Division-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sales (continued): Studio-San Francisco - Sales $15,002 $9,967 $5,035 $57,988 $38,544 $19,444 Total Sales 39,219 26,058 13, , ,767 50,820 Salary Expense: Lab Services-San Francisco - Salary 10,565 7,020 (3,545) 40,840 27,146 (13,694) Studio-San Francisco - Salary Expen 6,001 3,987 (2,014) 23,19515,418 (7,777) Total Salary Expense 16,566 11,007 (5,559) 64,03542,564 (21,471) Rent Expense: Lab Services-San Francisco - Rent E 1, (396) 4,557 3,029 (1,528) Studio-San Francisco - Rent Expense 1, (360) 4,142 2,753 (1,389) Total Rent Expense 2,251 1,494 (757) 8,699 5,782 (2,917) Travel Expense: Lab Services-San Francisco - Travel (190) 2,1751,446 (729) Studio-San Francisco - Travel Expen (36) (138) Total Travel Expense (225) 2,589 1,722 (867) Sorted Variance Analysis Report 157

164 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sorted by Monthly Variance in Ascending Order Salary Expense $10,565 $7,020 ($3,545) $40,840 $27,146 ($13,694) Rent Expense 1, (396) 4,557 3,029 (1,528) Travel Expense (190) 2,1751,446 (729) Sales 24,217 16,090 8,127 93,599 62,222 31,377 Sorted by YTD Absolute Variance in Descending Order Sales 24,217 16,090 8,127 93,599 62,222 31,377 Salary Expense 10,565 7,020 (3,545) 40,840 27,146 (13,694) Rent Expense 1, (396) 4,557 3,029 (1,528) Travel Expense (190) 2,1751,446 (729) 158 Sorted Variance Analysis Report

165 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sorted by Monthly Variance in Ascending Order Salary Expense: Salary Expense-Lab-S. Opening Balance 04/01/02 30,275 Payroll Journal-GLTRX /03/0 8,725 Payroll Journal-GLTRX /05/0 10,120 Payroll Journal-GLTRX /08/0 (8,725) Payroll Journal-GLTRX /10/0 (10,120) Payroll Journal-GLTRX /16/0 13,299 Payroll Journal-GLTRX /18/0 10,235 Payroll Journal-GLTRX /24/0 (13,299) Payroll Journal-GLTRX /26/0 (10,235) Payroll Journal-GLTRX /30/0 7,020 7,020 Payroll Journal-GLTRX /30/0 10,565 Total Salary Expense- 10,565 7,020 (3,545) 40,840 27,146 (13,694) Total Salary Expense 10,565 7,020 (3,545) 40,840 27,146 (13,694) Rent Expense: Rent Expense-Lab-S.F. Opening Balance 04/01/02 3,378 A/P Journal-GLTRX /03/ A/P Journal-GLTRX /05/02 1,129 A/P Journal-GLTRX /08/02 (974) A/P Journal-GLTRX /10/02 (1,129) A/P Journal-GLTRX /16/02 1,484 A/P Journal-GLTRX /18/02 1,142 A/P Journal-GLTRX /24/02 (1,484) A/P Journal-GLTRX /26/02 (1,142) AP Journal-GLTRX /30/ A/P Journal-GLTRX /30/02 1,179 Total Rent Expense-L 1, (396) 4,557 3,029 (1,528) Sorted Variance Analysis Report 159

166 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Rent Expense (continued): Total Rent Expense $1,179 $783 ($396) $4,557 $3,029 ($1,528) Travel Expense: Travel Expense-Lab-S. Opening Balance 04/01/02 1,612 A/P Journal-GLTRX /03/ A/P Journal-GLTRX /05/ A/P Journal-GLTRX /08/02 (465) A/P Journal-GLTRX /10/02 (539) A/P Journal-GLTRX /16/ A/P Journal-GLTRX /18/ A/P Journal-GLTRX /24/02 (709) A/P Journal-GLTRX /26/02 (545) AP Journal-GLTRX /30/ A/P Journal-GLTRX /30/ Total Travel Expense (190) 2,1751,446 (729) Total Travel Expense (190) 2,1751,446 (729) Sales: Sales-Service-Lab-S.F. Opening Balance 04/01/02 69,382 Sales Journal-GLTRX /03/02 20,000 Sales Journal-GLTRX /05/02 23,196 Sales Journal-GLTRX /08/02 (20,000) Sales Journal-GLTRX /10/02 (23,196) Sales Journal-GLTRX /16/02 30,484 Sales Journal-GLTRX /18/02 23,460 Sales Journal-GLTRX /24/02 (30,484) Sales Journal-GLTRX /26/02 (23,460) Sales Journal-GLTRX /30/02 16,090 16,090 Sales Journal-GLTRX /30/02 24, Sorted Variance Analysis Report

167 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sales (continued): Total Sales-Service-L $24,217 $16,090 $8,127 $93,599 $62,222 $31,377 Total Sales 24,217 16,090 8,127 93,599 62,222 31,377 Sorted by YTD Absolute Variance in Descending Order Sales: Sales-Service-Lab-S.F. Opening Balance 04/01/02 69,382 Sales Journal-GLTRX /03/02 20,000 Sales Journal-GLTRX /05/02 23,196 Sales Journal-GLTRX /08/02 (20,000) Sales Journal-GLTRX /10/02 (23,196) Sales Journal-GLTRX /16/02 30,484 Sales Journal-GLTRX /18/02 23,460 Sales Journal-GLTRX /24/02 (30,484) Sales Journal-GLTRX /26/02 (23,460) Sales Journal-GLTRX /30/02 16,090 16,090 Sales Journal-GLTRX /30/02 24,217 Total Sales-Service-L 24,217 16,090 8,127 93,599 62,222 31,377 Total Sales 24,217 16,090 8,127 93,599 62,222 31,377 Salary Expense: Salary Expense-Lab-S. Opening Balance 04/01/02 30,275 Payroll Journal-GLTRX /03/0 8,725 Payroll Journal-GLTRX /05/0 10,120 Payroll Journal-GLTRX /08/0 (8,725) Payroll Journal-GLTRX /10/0 (10,120) Payroll Journal-GLTRX /16/0 13,299 Sorted Variance Analysis Report 161

168 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance (continued) Salary Expense (continued): Payroll Journal-GLTRX /18/0 $10,235 Payroll Journal-GLTRX /24/0 (13,299) Payroll Journal-GLTRX /26/0 (10,235) Payroll Journal-GLTRX /30/0 7,020 7,020 Payroll Journal-GLTRX /30/0 10,565 Total Salary Expense- 10,565 7,020 (3,545) 40,840 27,146 (13,694) Total Salary Expense 10,565 7,020 (3,545) 40,840 27,146 (13,694) Rent Expense: Rent Expense-Lab-S.F. Opening Balance 04/01/02 3,378 A/P Journal-GLTRX /03/ A/P Journal-GLTRX /05/02 1,129 A/P Journal-GLTRX /08/02 (974) A/P Journal-GLTRX /10/02 (1,129) A/P Journal-GLTRX /16/02 1,484 A/P Journal-GLTRX /18/02 1,142 A/P Journal-GLTRX /24/02 (1,484) A/P Journal-GLTRX /26/02 (1,142) AP Journal-GLTRX /30/ A/P Journal-GLTRX /30/02 1,179 Total Rent Expense-L 1, (396) 4,557 3,029 (1,528) Total Rent Expense 1, (396) 4,557 3,029 (1,528) Travel Expense: Travel Expense-Lab-S. Opening Balance 04/01/02 1,612 A/P Journal-GLTRX /03/ A/P Journal-GLTRX /05/ Sorted Variance Analysis Report

169 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Lab Services-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance (continued) Travel Expense (continued): A/P Journal-GLTRX /08/02 ($465) A/P Journal-GLTRX /10/02 (539) A/P Journal-GLTRX /16/ A/P Journal-GLTRX /18/ A/P Journal-GLTRX /24/02 (709) A/P Journal-GLTRX /26/02 (545) AP Journal-GLTRX /30/ A/P Journal-GLTRX /30/ Total Travel Expense (190) 2,1751,446 (729) Total Travel Expense (190) 2,1751,446 (729) Sorted Variance Analysis Report 163

170 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sorted by Monthly Variance in Ascending Order Salary Expense $6,001 $3,987 ($2,014) $23,195$15,418 ($7,777) Rent Expense 1, (360) 4,142 2,753 (1,389) Travel Expense (36) (138) Sales 15,002 9,967 5,035 57,988 38,544 19,444 Sorted by YTD Absolute Variance in Descending Order Sales 15,002 9,967 5,035 57,988 38,544 19,444 Salary Expense 6,001 3,987 (2,014) 23,19515,418 (7,777) Rent Expense 1, (360) 4,142 2,753 (1,389) Travel Expense (36) (138) 164 Sorted Variance Analysis Report

171 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sorted by Monthly Variance in Ascending Order Salary Expense: Salary Expense-Studio- Opening Balance 04/01/02 17,194 Payroll Journal-GLTRX /03/0 4,956 Payroll Journal-GLTRX /05/0 5,748 Payroll Journal-GLTRX /08/0 (4,956) Payroll Journal-GLTRX /10/0 (5,748) Payroll Journal-GLTRX /16/0 7,554 Payroll Journal-GLTRX /18/0 5,813 Payroll Journal-GLTRX /24/0 (7,554) Payroll Journal-GLTRX /26/0 (5,813) Payroll Journal-GLTRX /30/0 3,987 3,987 Payroll Journal-GLTRX /30/0 6,001 Total Salary Expense- 6,001 3,987 (2,014) 23,19515,418 (7,777) Total Salary Expense 6,001 3,987 (2,014) 23,19515,418 (7,777) Rent Expense: Rent Expense-Studio-S Opening Balance 04/01/02 3,070 A/P Journal-GLTRX /03/ A/P Journal-GLTRX /05/02 1,027 A/P Journal-GLTRX /08/02 (885) A/P Journal-GLTRX /10/02 (1,027) A/P Journal-GLTRX /16/02 1,349 A/P Journal-GLTRX /18/02 1,039 A/P Journal-GLTRX /24/02 (1,349) A/P Journal-GLTRX /26/02 (1,039) AP Journal-GLTRX /30/ A/P Journal-GLTRX /30/02 1,072 Total Rent Expense-S 1, (360) 4,142 2,753 (1,389) Sorted Variance Analysis Report 165

172 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Rent Expense (continued): Total Rent Expense $1,072 $712 ($360) $4,142 $2,753 ($1,389) Travel Expense: Travel Expense-Studio- Opening Balance 04/01/ A/P Journal-GLTRX /03/02 88 A/P Journal-GLTRX /05/ A/P Journal-GLTRX /08/02 (88) A/P Journal-GLTRX /10/02 (102) A/P Journal-GLTRX /16/ A/P Journal-GLTRX /18/ A/P Journal-GLTRX /24/02 (135) A/P Journal-GLTRX /26/02 (104) AP Journal-GLTRX /30/ A/P Journal-GLTRX /30/ Total Travel Expense (36) (138) Total Travel Expense (36) (138) Sales: Sales-Service-Studio-S Opening Balance 04/01/02 42,986 Sales Journal-GLTRX /03/02 12,390 Sales Journal-GLTRX /05/02 14,370 Sales Journal-GLTRX /08/02 (12,390) Sales Journal-GLTRX /10/02 (14,370) Sales Journal-GLTRX /16/02 18,884 Sales Journal-GLTRX /18/02 14,533 Sales Journal-GLTRX /24/02 (18,884) Sales Journal-GLTRX /26/02 (14,533) Sales Journal-GLTRX /30/02 9,967 9,967 Sales Journal-GLTRX /30/02 15,

173 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance Sales (continued): Total Sales-Service-St $15,002 $9,967 $5,035 $57,988 $38,544 $19,444 Total Sales 15,002 9,967 5,035 57,988 38,544 19,444 Sorted by YTD Absolute Variance in Descending Order Sales: Sales-Service-Studio-S Opening Balance 04/01/02 42,986 Sales Journal-GLTRX /03/02 12,390 Sales Journal-GLTRX /05/02 14,370 Sales Journal-GLTRX /08/02 (12,390) Sales Journal-GLTRX /10/02 (14,370) Sales Journal-GLTRX /16/02 18,884 Sales Journal-GLTRX /18/02 14,533 Sales Journal-GLTRX /24/02 (18,884) Sales Journal-GLTRX /26/02 (14,533) Sales Journal-GLTRX /30/02 9,967 9,967 Sales Journal-GLTRX /30/02 15,002 Total Sales-Service-St 15,002 9,967 5,035 57,988 38,544 19,444 Total Sales 15,002 9,967 5,035 57,988 38,544 19,444 Salary Expense: Salary Expense-Studio- Opening Balance 04/01/02 17,194 Payroll Journal-GLTRX /03/0 4,956 Payroll Journal-GLTRX /05/0 5,748 Payroll Journal-GLTRX /08/0 (4,956) Payroll Journal-GLTRX /10/0 (5,748) Payroll Journal-GLTRX /16/0 7,

174 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance (continued) Salary Expense (continued): Payroll Journal-GLTRX /18/0 $5,813 Payroll Journal-GLTRX /24/0 (7,554) Payroll Journal-GLTRX /26/0 (5,813) Payroll Journal-GLTRX /30/0 3,987 3,987 Payroll Journal-GLTRX /30/0 6,001 Total Salary Expense- 6,001 3,987 (2,014) 23,19515,418 (7,777) Total Salary Expense 6,001 3,987 (2,014) 23,19515,418 (7,777) Rent Expense: Rent Expense-Studio-S Opening Balance 04/01/02 3,070 A/P Journal-GLTRX /03/ A/P Journal-GLTRX /05/02 1,027 A/P Journal-GLTRX /08/02 (885) A/P Journal-GLTRX /10/02 (1,027) A/P Journal-GLTRX /16/02 1,349 A/P Journal-GLTRX /18/02 1,039 A/P Journal-GLTRX /24/02 (1,349) A/P Journal-GLTRX /26/02 (1,039) AP Journal-GLTRX /30/ A/P Journal-GLTRX /30/02 1,072 Total Rent Expense-S 1, (360) 4,142 2,753 (1,389) Total Rent Expense 1, (360) 4,142 2,753 (1,389) Travel Expense: Travel Expense-Studio- Opening Balance 04/01/ A/P Journal-GLTRX /03/02 88 A/P Journal-GLTRX /05/

175 Transaction Detail Reports FilmWorks Demo Variance Analysis (Sorted by Variance) Studio-San Francisco For the Four Months Ending April 30, 2002 April YTD Actual Budget Variance Actual Budget Variance (continued) Travel Expense (continued): A/P Journal-GLTRX /08/02 ($88) A/P Journal-GLTRX /10/02 (102) A/P Journal-GLTRX /16/ A/P Journal-GLTRX /18/ A/P Journal-GLTRX /24/02 (135) A/P Journal-GLTRX /26/02 (104) AP Journal-GLTRX /30/ A/P Journal-GLTRX /30/ Total Travel Expense (36) (138) Total Travel Expense (36) (138) 169

176 Transaction Detail Reports Transaction Detail By Column Layout and Segment/Mask With FRx 6.0x, you can generate transaction detail for groups of accounts. Refer to the following pages for examples of this type of report. Note: We created this report using FRx 6.0 Enterprise Edition. It is included in this book for sample purposes only. You can not recreate this report with the sample specification set that comes with FRx. If you are interested in learning more about this type of report, contact or call FRx-Solv ( ). 170 Transaction Detail By Column Layout and Segment/Mask

177 Transaction Detail Reports FilmWorks Demo Transaction Detail Report For the Twelve Months Ending December 31, 2002 Account Account Beginning Debit Credit Current YTD Number Description Balance Activity Activity Balance Balance 1??? Asset Accounts $1,986, $30,203, $30,089, $113, $2,098, ??? Liability Accounts (246,725.64) 4,132, ,157, (25,080.00) (268,926.65) 3??? Equity (777,369.00) (777,369.00) 4??? Revenue Accounts (3,009,724.22) 10,513, ,800, (286,771.00) (3,297,146.54) 5??? Expense Accounts 2,050, ,198, ,000, , ,249, ??? Interest Income (3,378.00) 2, , (445.00) (3,823.00) GL TOTAL 46,049, ,049, Transaction Detail By Column Layout and Segment/Mask 171

178 Transaction Detail Reports FilmWorks Demo Transaction Detail Report For the Twelve Months Ending December 31, 2002 Account Account Beginning Debit Credit Current YTD Number Description Balance Activity Activity Balance Balance Liability Accounts: Accounts Payable-Denver (50,624.00) 2,008, ,009, (1,013.00) (51,637.00) Accounts Payable-S.F. (45,104.00) 1,919, ,920, (902.00) (46,006.00) Lease Payable-Denver (3,600.00) 3, , (3,100.00) Leases Payable-S.F. (4,500.00) 3, , (4,000.00) Due to FWC (Elimination) 287, , Other Accrued Liab-Denver (289,273.00) 156, , (24,923.00) (314,196.00) Other Accrued Liab-S.F. (7,017.00) 33, , (587.00) (7,604.00) Note Payable-FilmWorks (134,506.00) 8, , , (133,161.00) 2??? Total Liability Accounts (246,725.64) 4,132, ,157, (25,080.00) (268,926.65) 172 Transaction Detail By Column Layout and Segment/Mask

179 Transaction Detail Reports FilmWorks Demo Transaction Detail Report For the Twelve Months Ending December 31, 2002 Account Account Transaction Trans. Trans. Trans. Trans. Trans Beginning Debit Credit Current YTD Number Description Description Batch ID Date Ref.Code ID Curr. Balance Activity Activity Balance Balance Liability Accounts: Accounts Payable-Denver Opening Balance 12/01/02 (50,624.00) A/P Journal-GLTRX0044 FW /01/ GLTRX USD 9, (9,772.58) Disbursement Journal-GLTRX00 FW /01/ GLTRX USD 149, , Purchases Journal-GLTRX0046 FW /01/ GLTRX USD 134, (134,884.38) A/P Journal-GLTRX0044 FW /01/ GLTRX USD 5, (5,630.82) A/P Journal-GLTRX0044 FW /04/ GLTRX USD 6, (6,530.57) A/P Journal-GLTRX0044 FW /04/ GLTRX USD 11,334.15(11,334.15) Disbursement Journal-GLTRX00 FW /04/ GLTRX USD 173, , Purchases Journal-GLTRX0046 FW /04/ GLTRX USD 156, (156,437.77) Disbursement Journal-GLTRX00 FW /07/ GLTRX USD 149, (149,451.16) Purchases Journal-GLTRX0046 FW /07/ GLTRX USD 134, , A/P Journal-GLTRX0044 FW /07/ GLTRX USD 9, , A/P Journal-GLTRX0044 FW /07/ GLTRX USD 5, , A/P Journal-GLTRX0044 FW /10/ GLTRX USD 11, , Disbursement Journal-GLTRX00 FW /10/ GLTRX USD 173, (173,332.20) Purchases Journal-GLTRX0046 FW /10/ GLTRX USD 156, , A/P Journal-GLTRX0044 FW /10/ GLTRX USD 6, , A/P Journal-GLTRX0044 FW /12/ GLTRX USD 8, (8,582.47) A/P Journal-GLTRX0044 FW /12/ GLTRX USD 14, (14,895.34) Disbursement Journal-GLTRX00 FW /12/ GLTRX USD 227, , Purchases Journal-GLTRX0046 FW /12/ GLTRX USD 205, (205,590.39) Disbursement Journal-GLTRX00 FW /13/ GLTRX USD 175, , A/P Journal-GLTRX0044 FW /13/ GLTRX USD 11, (11,463.17) Purchases Journal-GLTRX0046 FW /13/ GLTRX USD 158, (158,218.49) A/P Journal-GLTRX0044 FW /13/ GLTRX USD 6, (6,604.91) A/P Journal-GLTRX0044 FW /18/ GLTRX USD 8, , A/P Journal-GLTRX0044 FW /18/ GLTRX USD 14, , Disbursement Journal-GLTRX00 FW /18/ GLTRX USD 227, (227,793.04) Purchases Journal-GLTRX0046 FW /18/ GLTRX USD 205, , A/P Journal-GLTRX0044 FW /20/ GLTRX USD 6, , A/P Journal-GLTRX0044 FW /20/ GLTRX USD 11, , Disbursement Journal-GLTRX00 FW /20/ GLTRX USD 175, (175,305.23) Purchases Journal-GLTRX0046 FW /20/ GLTRX USD 158, , A/P Journal-GLTRX0044 FW /23/ GLTRX USD 6, (6,978.90) Purchases Journal-GLTRX0046 FW /23/ GLTRX USD 167, (167,177.22) A/P Journal-GLTRX0044 FW /23/ GLTRX USD 12, (12,112.24) Disbursement Journal-GLTRX00 FW /23/ GLTRX USD 185, , A/P Journal-GLTRX0044 FW /26/ GLTRX USD 6, , A/P Journal-GLTRX0044 FW /26/ GLTRX USD 12, , Disbursement Journal-GLTRX00 FW /26/ GLTRX USD 185, (185,231.46) Purchases Journal-GLTRX0046 FW /26/ GLTRX USD 167, , Purchases Journal-GLTRX0046 FW /31/ GLTRX USD 163, (163,323.00) A/P Journal-GLTRX0044 FW /31/ GLTRX USD 6, (6,818.00) A/P Journal-GLTRX0044 FW /31/ GLTRX USD 11, (11,833.00) Disbursement Journal-GLTRX00 FW /31/ GLTRX USD 180, , Total Accounts Payable-Denver (50,624.00) 2,008, ,009, (1,013.00) (51,637.00) 2??? Total Liability Accounts (246,725.64) 4,132, ,157, (25,080.00) (268,926.65) Transaction Detail By Column Layout and Segment/Mask 173

180 Transaction Detail Reports 174 Transaction Detail By Column Layout and Segment/Mask