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Inputs

Open Items Components:

  • Account
  • Value
  • Due Dates

Calculations

Profit & Loss statement

No influence

Cashflow statement

 The Cashflow statement depends on the selected Account.

When account receivables are selected, a demand in the amount of the corresponding value is open. This demand is paid on a specific Due Date (capital inflow).

When account receivables are selected, a debt in the amount of the corresponding value is open. The debt is paid on a specific Due Date (capital drain).

 The Cashflow statement depends on Due Dates.

Different Due Dates affect the Cashflow statement. With Open Items there is a payment at Transaction and others at the defined Due Dates.

Account receivables from Open Items have a cash drain at Transaction and a cash inflow at the Due Dates. Accounts receivables from Open Items have a cash inflow at Transaction and cash drains at the Due Dates.

When accounts receivables from Sales with an amount of EUR 200'000 are open they can be split to different Due Dates. The following table shows the defined Due Dates:

DriverValueUnitPercentage
Transaction18Months60
Transaction24Months25
Transaction36Months15

At Transaction there is a cash drain in the amount of 100% of the account receivables from Open Items. 18 months after Transaction there is a cash inflow of 60% of the accounts receivables, 24 months after Transaction 25% are payed and after 36 months the remaining 15% are payed.

 12.2015 (TRX)...06.2017...12.2017...12.2018
Cashflow statement0-200'000...120'000...50'000...30'000

With Due Dates before and simultaneously with the Transaction Date the entered Value is ignored.

Balance Sheet

 The Balane Sheet yields from the Balance Sheet logic.

The Balance Sheet gets calculated from the closing Balance Sheet of the previous period and from the difference between the Profit & Loss statement and the Cashflow statement of the actual period.

Balance Sheet(t) = Balance Sheet(t - 1) + Profit & Loss statement(t) - Cashflow statement(t)

The following example explains this functionality:

 01.201602.201603.201604.201605.201606.201607.201608.201609.201610.201611.201612.2016
Profit & Loss statement48444444444444
Cashflow statement480012001200120012
Balance Sheet 480480480480

For 06 / 2016 the book value is calculated as follows:

Balance Sheet(06.2016) = 8 + 4 - 12 = 0