Afiavi Hounkpatin keeps the books of Boulangerie La Fournée in Bohicon. At the end of the month the baker asks her two questions: how much do customers still owe, and did the bakery make money. Before, Afiavi built the answers by hand from the books. Now she reads them from the books themselves, and her trainee Comlan Adjovi can read the same figures without asking her. This page covers the management reports of a book. The same reports serve any business that keeps its accounts in Exowpee. For the official yearly statements, see Official annual statements.

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Who works where

Afiavi works in the organization space of her firm. She picks the book of the client account and reads its reports, provided she has been given access to that book (see Limit access to locations and books). A client account such as the baker’s can also read the reports of its own book from the client space. Both spaces offer the same reports.

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Check the accounts of a period

Afiavi starts with the trial balance of March for the bakery. If a figure looks odd, she opens the general ledger of that one account. It lists the movements of the account over the period, with the opening and closing balance, page by page.

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See the result and the position

To answer the baker’s second question, she reads the income statement of the year so far. To show what the bakery owns and owes at the end of the month, she reads the balance sheet at that date.

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Follow customers and suppliers

For the first question, Afiavi opens the aged balance on the customers side. It lists what is still open and groups it by age. She opens it on the suppliers side to see what the bakery still owes its flour supplier. The third-party balance is a trial balance limited to customer accounts or to supplier accounts, grouped under their parent account.

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Read several books together

Sèdjro Gbaguidi’s group has a company in each city, and its accountant, Mahougnon Tossou, wants one view. In the organization space he reads a combined trial balance, balance sheet or income statement over the books he can access, or over a list of them. This combination is a plain sum: money moving between the group’s companies is not removed, so it is not a consolidation.

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The rules

  • The accounting module must be part of the organization’s plan.
  • In the organization space, the caller needs an accounting access grant on the book. In the client space the book is the client account’s own.
  • Combined reports exist only in the organization space.
  • The trial balance and the third-party balance need a fiscal year or a fiscal period. A range of dates alone is refused. A period wins over everything else. Without a period, a start and an end date sent together win over the year.
  • The income statement needs a fiscal year, a fiscal period, or a pair of dates. A pair of dates wins over a year. The end date cannot be before the start date.
  • The balance sheet is stated at a date. Without a date, it is the end of the fiscal year sent, or of the fiscal year that contains today. When no fiscal year is sent, the book must have one that contains the date, otherwise the answer is 404. Date ranges and periods sent to the balance sheet are ignored.
  • The general ledger needs an account of the book. A fiscal year, when sent, replaces the dates. Without a start date the opening balance is 0. A period sent to it is ignored. A page holds 1 to 100 lines, 25 by default.
  • The aged balance needs a side, customers or suppliers (vendors in the API), and a date that defaults to today. The age is counted from the accounting date of each line, not from a due date, so nothing is reported as “not due”. An item settled by a later line is still open at a date before that line.
  • The third-party balance needs a type, customer or vendor.
  • Combined reports take up to 100 distinct books, each one a book the caller can access. Without a list, every accessible book is combined. The combined balance sheet needs a date. The combined trial balance and income statement need a start and an end date, and fiscal years are not used.
  • When a book is in another currency than the organization, a combined report converts it with the exchange rate valid on the report date. Without such a rate the report is refused.
  • All amounts are whole numbers in the smallest currency unit. The response gives the scale.

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