Planning and accounting of investment assets. Practical planning

In this section you will get acquainted with the algorithm and examples of planning investment assets. Investment assets are tangible and intangible assets that can be used to make a profit.

The editing form "Planning and accounting of investments" includes three types of investment assets: "investment property", "deposits" and "securities". If a company uses (or plans to use) any of these investment tools, a tab is provided for each of them:

1. Investment property.
2. Deposits.
3. Securities.

After all the "investment assets" are finally edited, the calculation of the table, "Total investment", which reflects all the consolidated information about the investment asset account and transactions with investment assets (see the table contents of the "Final investment").

Finally, after performing calculations of the plan "Investment assets" and other plans, in the "Investment plan", you must complete the final evaluation of the project. Please note, the calculation of "Investment plan" is performed simultaneously with calculation of the balance. Complete the final calculation: "Main menu → Data → Calculate → Balance". Same F9 → Balance.

☛ Note that income (expenses) is indicated without VAT, which can be indicated on a separate line.

Total investment table

1. Total investment assets (*)
2. Including - Investment property (*)
3. Including - Deposits (*)
4. Including - Securities (*)
5. Cash and cash equivalents
6. Buying property rights
7. Sale of property rights
8. Value of securities revaluation
9. Placement of cash and cash equivalents
10. Withdrawal of cash and cash equivalents
11. Operating income (expenses)
12. Other income (expenses)
13. The plan is the fact of deviation - Investment assets

In some editable lines, you can enter negative values:

✔   Table "Investment property" - line "Other income (expenses)".
✔   Table "Deposits" - the line "Other income (expenses)".
✔   Table "Securities" - the lines "Revaluation price of securities", "Other income (expenses)".
✔   Table "Total investments" - line Plan-actual deviation "Investment assets".


☛ Recall, for the introduction of a negative number, you must first enter a number, and then the character before the number: «-».

Fragment editing investment asset in the form
"fixed assets and other assets":

1. step. Go to the tab "Investment property".
2. step. Add a new product menu item "Add" or F2.
   
   Choose from the list of "Building the World 40":






3. step. In the line "Operating income" will add the amount: 780 500
4. step. To fulfill up this amount in subsequent periods using the context menu (right mouse button) Continue the trend:






5. step. Посчитаем НДС, используя формулу, как показано на рисунке, и выполним копирование этой суммы для последующих периодов (шаг 4):









The final calculation.  Once edited all the products, perform the final calculations of all investment products:


6. step. Perform the calculation spreadsheet "Total investments": "Calculation → Under "Total investments"".
7. step. Perform the final calculation plan: "Calculation → the Final calculation".


Please note, the table can be considered operating expenses, which also are reflected in the line [12] – "other operating expenses (income)" in the "statement of profit and loss". At the same time, "other income (expense)" reflected in the line [16] – "other non-operating expenses (income)".

Deposits is the funds deposited in a financial institution or company for safekeeping to participate in the profit. Funds credited to the Deposit banks, and other financial investments are also recognised in investment activities. They are charged and the income in the form of interest on your Deposit, on the terms prescribed in the contract. In the composition of deposits is allocated deposits – it is obligations that do not have a specific term. Demand deposits can be withdrawn at any time upon demand of a depositor. Accordingly, it is recognized in the operating activities, current cash and cash equivalents: the line [06] report on movement of funds – the "other payments and receipts".

Data in the table, the deposits are entered in exactly the same way as in the previous example. The row "Accrued interest on the Deposit" can be edited manually or calculated using the internal interface, subject to the parameters for the calculation of rent.

1. step. Go to the tab "Deposits".
2. step. Add new product F2. Let's call it: "a demand Deposit for 24 months".


3. step. Check the box: "demand Deposits", as shown in figure.
4. step. We introduce 200 000 in the line "funds on Deposit" column 01.2015.
5. step. We introduce 200 000 in the line "refund Deposit" column 01.2017.


6. step. To calculate the row "Accrued interest on Deposit", adjust the parameters
   calculate the rent as shown in the picture:





7. step. Perform calculation of string: "Calculation → Section 'Deposits' – the calculation of accrued interest".

The final calculation.  Once edited all the products, perform the final calculations of all investment products:


8. step. Perform the calculation spreadsheet "Total investments": "Calculation → Under "Total investments"".
9. step. Perform the final calculation plan: "Calculation → the Final calculation".


To calculate the row "Accrued interest on Deposit" are used of the formula annuity payments using simple and complex percent. Also, the line can simply be edited, not using calculations.


Set flag "demand Deposits" means funds on Deposit are reflected in operating activities "report on cash flows" in the line "other payments and receipts": funds on Deposit appear in the string as the outflow of funds (with the sign "–"), recovered funds from the Deposit – as the flow of funds («+»).

1. Purchase
2. Contribution of shareholders
3. Other revenue

☛ Note that "Other proceeds" are not recorded in the Cash Flow statement: it is possible that this receipt (of securities) refers to the act of donation, or they have already been accounted for earlier.

1. step. Go to the tab "Securities".
2. step. Add new product F2. Let's call it: "shareholder Contribution".


3. step. In the frame "method of admission" select: "shareholders ' Contributions", as shown in figure.
4. step. In the line "Receipt of securities" in the period 01.2016 install 100 000.


5. step. In the line "Cost of revaluation of securities" in the period 01.2016 install 10 000 (revaluation surplus).
6. step. Again, in the line "Cost of revaluation of securities" in the period 01.2017 install -5 000 (write-down). We will remind, for the introduction of negative numbers, you must first enter the number, and then sign before the number: «-».


   In the case of revaluation surplus indicates a positive amount (revaluation surplus), in the case of markdown, the negative amount by the amount of the markdown.


7. step. In the line "securities Income" in the periods "02.2017", "02.2018", "future period" select 20 000 (income).
8. step. In the line "including VAT", in the same periods (02.2017, 02.2018, future period) introduce VAT – 3 600 (20 000 * 0,18 = 3 600).


9. step. In the line "other income (expenses)" in the period 01.2016 install 1 500 (non-operating expenses).

A fragment of the interface after editing:



The final calculation.  Once edited all the products, perform the final calculations of all investment products:


10. step. Perform the calculation spreadsheet "Total investments": "Calculation → Under "Total investments»".

The fragment of the tab "Total investment" after calculation:




11. step.Perform the final calculation of investment assets: "Calculation → the Final calculation".


The result of editing investment assets after the project is calculated is displayed in the financial statements in the lines "Other non-operating expenses (income)", "Cash and cash equivalents", "Tax payments", "Other assets", "Other liabilities", "Share capital ", "Extra capital".

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