estelplan estelfinreps Release 4.0a

Transcription

1 estelfinreps Release 4.0a February 15,

2 Copyright 2016 Invera Inc. All Rights Reserved. Invera Inc. (hereinafter referred to as Invera) has prepared this document for use by its personnel, licensees and customers. The information contained herein is the property of Invera and shall not be reproduced in whole or in part without prior written approval from Invera. Invera reserves the right to make changes in specifications and other information contained in this document without prior notice, and the reader should in all cases consult Invera to determine whether any such changes have been made. The terms and conditions governing the licensing of Invera software consist solely of those set forth in the written contracts between Invera and its customers. No representation or other affirmation of fact contained in this document, including but not limited to statements regarding capacity, response-time performance, suitability for use, or performance of products described herein shall be deemed to be a warranty by Invera for any purpose or give rise to any liability of Invera whatsoever. is a Trademark of Invera Inc. Web: info@invera.com Phone: (514) Fax: (514) Invera Corp Luther Lane, #425 Dallas, TX U.S.A. Invera Inc St. Catherine Street West, Westmount, Quebec H3Z 1P9 Canada

3 Table of Contents 1. estelfinreps INTRODUCTION... 1 OVERVIEW... 1 THE estelfinreps MODEL INITIAL SETUP... 5 Opening the estelfinreps Workbook... 5 estelfinreps Sheet... 7 Opening Other Workbooks within an estelfinreps Excel Session... 7 GL Account Balance Creation Utility (gltfnr) CATEGORIZING ACCOUNTS... 9 Adding Accounts to a Particular Category... 9 Removing Accounts from a Category CREATING WORKSHEETS WORKSHEETS Types of Worksheets PER Sheet FMT Sheet BRH Sheet CST Sheet FMT/PER Sheet Custom Sheet BUILDING FORMULAS OVERVIEW CREATING A FORMULA Defaulting a Category Label Adding Categories Together to Create one Formula Double-clicking on Formulas Selections Toolbar Region Selection Branch Selection Cost Center Selection Format Selection Period Selection REFRESHING DATA OVERVIEW APPENDIX A STATEMENT SAMPLES Balance Sheet Income Statement A Income Statement B Expense Schedule A Expense Schedule B Expense Schedule C... 50

4 Table of Contents Page ii Expense Schedule D Expense Schedule E Expense Schedule F Expense Schedule G Expense Schedule H APPENDIX B ODBC RESTRICTED DATABASE ACCESS FOR IBM S IDS & ORACLE IBM s IDS Server Oracle Server NEW REVISIONS APPENDIX C PROCEDURE TO SAVE AN EXCEL 2003 estelfinreps WORKBOOK AS AN EXCEL 2007 OR HIGHER VERSION WORKBOOK Index... 65

5 1. estelfinreps INTRODUCTION OVERVIEW estelfinreps is a fully integrated Client-Server technology application that provides access to the estel/gl databases from a PC using Microsoft Excel. Users are able to view and use the estel/gl databases online, without having to download the information from the RS/6000 to the PC. estelfinreps provides the ability to create financial statements via Microsoft Excel based on the most current estel/gl information available. This manual guides you through the estelfinreps software, providing instruction about customizing a worksheet according to your chart of accounts structure and financial statement presentation format as well as and demonstrating how to update the statements to reflect the latest estel/gl information.

6 estelfinreps m odel 1. estelfinreps Introduction Page 2 THE estelfinreps MODEL Windows PC applications Informix/Oracle ODBC driver TCP/IP TCP/IP Informix/Oracle RDBMS estel/gl data IBM s IDS (Informix Dynamic Server)/Oracle ODBC driver resides on the PC Client platform, which is connected via a Local Area Network (LAN) to the Server platform, where IBM s IDS (Informix Dynamic Server)/Oracle RDBMS and data source drivers reside. For example, your Client platform would be a Windows95 PC and your Server platform a UNIX host machine.

7 1. estelfinreps Introduction Page 3 estelfinreps provides the necessary bridge to link Microsoft Excel to the estel/gl databases. Therefore, when accessing the estel/gl databases via the afore-mentioned Microsoft product, there is no need to download data. The access is direct and on-line. PC CLient PC Client Ethernet IBM RS/6000 Server

8 1. estelfinreps Introduction Page 4 estelfinreps Financial Reporting estel/gl INFO Informix/Oracle ODBC (Data Access Bridge) MS Excel (Data Filtering and Formatting) $ Financial Statements Graphs Charts

9 2. INITIAL SETUP The first time you access the estelfinreps workbook, you are required to enter a data source for accessing the estel/gl data. For complete instructions on how to do this, please contact Invera s Technical Support group. Opening the estelfinreps Workbook When you first open the workbook, the following window is displayed. Select Enable Macros. Once this is completed, you are prompted for the database connection: A window similar to the following is displayed and you must select the data source. Press OK once the data source is selected.

10 2. Initial Setup Page 6 Once you press OK, the workbook begins building in the background and the external data is retrieved from. The cursor is displayed as an hourglass while this process is taking place and it can take some time to complete. This process is only done the first time you access the estelfinreps workbook. It should therefore take less time the next time you access the workbook. When the cursor returns, the default estelfinreps worksheet is displayed. The workbook is now ready for use.

11 2. Initial Setup Page 7 estelfinreps Sheet The estelfinreps sheet is displayed in the workbook because at least one worksheet must exist at all times. This sheet will always exist. Subsequent statements or schedules are created as separate sheets within the workbook. Opening Other Workbooks within an estelfinreps Excel Session It is not recommended to open other Excel spreadsheets within an estelfinreps Excel session. The toolbars that are created for use within estelfinreps are displayed on everything within that session. This is an Excel feature therefore we advise that you open another Excel session, if you want to open something else, in Excel. This also includes opening a second estelfinreps workbook. We recommend that you open a separate Excel session for that as well. This prevents any potential problems. GL Account Balance Creation Utility (gltfnr) The utility can be used to generate empty records in the GL Account Balance table <glbacb>, which may be required when creating FinRep reports.

12 2. Initial Setup Page 8

13 3. CATEGORIZING ACCOUNTS Before creating your Financial Statements and building formulas within them, accounts must be placed into Categories. These categories are the foundation for building your formulas. Accounts should be grouped together according to the category they will fit into later on when you are creating your formulas. To access the Categories window, the Categorize button on the Formula Toolbar must be accessed: Categorize Button Adding Accounts to a Particular Category When the Categorize option is selected, a window similar to the following is displayed. All accounts are shown on the left side in the Ungrouped column.

14 3. Categorizing Accounts Page 10 Next, you must decide which accounts should be a part of which Categories. This should be determined based on the Financial Statements you are creating and which accounts you will want to add together and group under one title. NOTE: Example: A limitation in some versions of Excel doesn t allow you to categorize an account if it is the only one in the Ungrouped column. To resolve this issue, you must create one dummy account that will always remain in the Ungrouped column. For example: 9999 DO NOT CATEGORIZE For a Balance Sheet, you have a number of accounts that would be considered cash. Therefore, you can group these accounts together and make a Category called Cash. They would include the following accounts: Petty Cash Bank Chase Manhattan Bank CitiCorp Bank CitiCorp (Payroll) Bank Barclay s of London Ex Variance-Pound Sterling Bank Royal Bank of Canada Ex Variance Canadian Dollar Bank Credit Suisse Ex Variance Swiss Franc Bank Banque Nationale de Paris Ex Variance French Franc Bank Hanover Commercial Bank Ex Variance German Mark Once the accounts for a particular Category have been chosen, you enter the title of the Category in the top right-hand side of the Categories window. This must be entered first. No accounts can be moved to a Category until a title has been added. Enter the title of the Category first.

15 3. Categorizing Accounts Page 11 After the Title has been entered, highlight the account on the left-hand side that you want to move into the Cash Category and then using the mouse press the forward arrow. You can also double-click on an account to move it over. Click on the forward arrow to move the account over. Once you press the arrow, the account moves over to the right side.

16 3. Categorizing Accounts Page 12 Continue moving each account that you want grouped under Cash. When all of the accounts for this grouping have been moved over to the right side, press the Apply button. Click on Apply when you have finished choosing accounts. This finalizes the grouping. The right side is then blanked out so you can create another Category. Now, if you access the pull-down menu, the Category that has already been created is displayed. Click on the pull down menu to see Categories that have been created.

17 3. Categorizing Accounts Page 13 To see which accounts are grouped under a specific Category, highlight the Category and click on it. All of the corresponding accounts are displayed. Highlight the Category and then click on it.

18 3. Categorizing Accounts Page 14 Removing Accounts from a Category Accounts can only be grouped into one Category. Therefore, you must keep this in mind when you are forming your groupings. Accounts can be removed from one category and put into another; however, they should not be moved back and forth between categories. If an account fits into more than one category, then it should be left separately. It can then be added with other categories when formulas are created. To remove an Account from a Category, highlight the account on the right side and then press the backward facing arrow. Highlight the account and click on the arrow facing the Ungrouped section. The account is then returned to the Ungrouped column. However, in order to finalize the move, you must press the Apply button.

19 3. Categorizing Accounts Page 15 Press Apply to finalize the move of the account. To close click on the X.

20 3. Categorizing Accounts Page 16

21 4. CREATING WORKSHEETS WORKSHEETS When you start to create Financial Statements, you begin by generating individual worksheets. One worksheet should be created for each statement you want to create e.g., Balance Sheet, Income Statement, and Expense Reports. There are two ways to create a new worksheet: Click on the Insert Worksheet button, or Insert Button Worksheet

22 4. Creating Worksheets Page 18 Access the Insert menu and then select Worksheet Once you have used either of these methods, a window prompting for the name of your worksheet is displayed: Enter a name for your sheet and click OK. You are then asked if you want to include estelfinreps formulas on the sheet: Click Yes, and the Worksheet Defaults window is displayed. established in this window. The defaults for the worksheet are

23 4. Creating Worksheets Page 19 Types of Worksheets There are six types of worksheets that can be created. The sheets vary based on the Formulas and Selection toolbars provided for each one. The Formulas and Selections toolbars differ for each type of sheet. Therefore, each sheet allows you to create a different type of formula and make selections using different criteria. PER Sheet To select the Period Sheet, click on PER and then OK. For this sheet, the Category and Period are displayed on the Formulas Toolbar and the Selections Toolbar contains Region, Branch, Cost Center and Format. Cell A1 displays the contents of the Formulas and Selections Toolbar. This sheet was used to create the Income Statement B and Expense Schedule A from Invera s sample Financial Statements.

24 4. Creating Worksheets Page 20 Move the cursor to cell A1 to display the contents of the Formulas and Selections toolbars. Notice that the Selections toolbar contains: Region, Branch, Cost Center and Format. The Formulas toolbar contains: Category and Period. FMT Sheet To select the Format Sheet, open a new worksheet, click on FMT and then OK.

25 4. Creating Worksheets Page 21 This sheet has the Format and Category on the Formulas Toolbar and the Selections toolbar contains Region, Branch, Cost Center and Period. Cell A1 displays the content of the Formulas and Selections toolbars. This sheet was used to create the Balance Sheet from Invera s sample Financial Statements. Move the cursor to cell A1 to display the contents of the Formulas and Selections toolbars. Notice that the Selections Toolbar contains: Region, Branch, Cost Center and Period. The Formulas toolbar contains: Format and Category.

26 4. Creating Worksheets Page 22 BRH Sheet To select the Branch Sheet, open a new worksheet, click on BRH and then OK. This sheet has the Branch and Category on the Formulas toolbar and the Selections toolbar contains Region, Cost Center, Format and Period. Cell A1 displays the contents of the Formulas and Selections toolbars. This sheet was used to create Expense Schedule D from Invera s sample Financial Statements.

27 4. Creating Worksheets Page 23 Move the cursor to cell A1 to display the contents of the Formulas and Selections toolbars. Notice that the Selections toolbar contains: Region, Cost Center, Format and Period. Formulas toolbar contains: Branch, and Category. CST Sheet To select the Cost Center Sheet, open a new worksheet, click on CST and then OK. This sheet has the Cost Center, Category and Period on the Formulas Toolbar and the Selections Toolbar contains Region, Branch and Format. Cell A1 displays the contents of the Formulas and Selections toolbars. This sheet was used to create Expense Schedule E from Invera s sample Financial Statements.

28 4. Creating Worksheets Page 24 Move the cursor to cell A1 to display the contents of the Formulas and Selections toolbars. Notice that the Selections toolbar contains: Region, Branch Format and Period. The Formulas toolbar contains: Cost Center and Category. FMT/PER Sheet To select the Format/Period Sheet, open a new worksheet, click on FMT/PER and then OK. This sheet has the Format, Category and Period on the Formulas toolbar and the Selections toolbar contains Region, Branch and Cost Center. Cell A1 displays the contents of the Formulas and Selections toolbars.

29 4. Creating Worksheets Page 25 This sheet was used to create Income Statement A, Expense Schedule B, Expense Schedule C, Expense Schedule F, Expense Schedule G and Expense Schedule H from Invera s sample Financial Statements. Move the cursor to cell A1 to display the contents of the Formulas and Selections toolbars. Notice that the Selections toolbar contains: Region, Branch and Cost Center. The Formulas toolbar contains: Format, Category and Period.

30 4. Creating Worksheets Page 26 Custom Sheet To select the Custom Sheet, open a new worksheet and click on Custom. The Custom worksheet is different from the other sheets because you must choose which fields you want to display on the Formulas toolbar. This sheet should only be used if the other worksheets do not contain the fields that you want to use to create your formulas. To select the fields that you want to display on the Formulas toolbar, click on each of them and then press OK. The fields that you selected default onto the Formulas toolbar of the worksheet. Repeat the procedure for the Selections toolbar. The field Category is not included on this list because it is displayed on the Formulas toolbar. As it is never on the Selections toolbar, it is always included with the fields that are chosen. NOTE: Please note that the more fields placed on the Formulas toolbar can affect estelfinreps performance. It can slow down the process of alternating between worksheets and also of making new selections on this worksheet. This will be partly dependent on your hardware configurations. Example of Custom Sheet: In this example, this sheet will have Region, Branch and Category on the Formulas Toolbar and the Selections Toolbar will contain Cost Center, Format and Period. Cell A1 shows that Region, Branch and Category are on the Formulas Toolbar.

31 4. Creating Worksheets Page 27 Click on each of the fields that you want to appear on the Formulas toolbar and press OK. Move the cursor to cell A1 to see what is on the Formulas toolbar. Notice that the Selections toolbar contains: Period, Format and Cost Center. Formulas toolbar contains: Region, Branch, and Category.

32 4. Creating Worksheets Page 28

33 5. BUILDING FORMULAS OVERVIEW Once you have set up categories, worksheets can be created. Before discussing the types of worksheets, we will first review how to build a formula. The Formulas toolbar is used to create your formulas. It uses the categories that you have previously created and allows you to combine them with various criteria to create a formula. These criteria can include: Format (e.g., Current Year Actual), Period, Region, Branch or Cost Center.

34 5. Building Formulas Page 30 CREATING A FORMULA Once you have opened a worksheet, you can start to create a formula. To enter a formula, you must first click on the cell where you intend to place the formula. Put your cursor in the field where you will place the formula. Next, access the Formulas toolbar and choose the appropriate selections, in this example, Format and Category. There are pull-down menus for all entries on the Formulas toolbar to enable you to access other selections. These selections appear in alphabetical order. Choose the selections you want by clicking on them. The name is then displayed in the toolbox. The selection you choose must appear in the toolbox in order to create the formula using that selection.

35 5. Building Formulas Page 31 Formula Toolbar Pull down menus Select Format and Category. Once the selections have been made, click on the Formula button. This creates the formula in the cell you selected.

36 5. Building Formulas Page 32 Formula Button Formula that gets created. Calculated field that was created by using the Formulas toolbar. Each formula on this worksheet is created the same way. Click on the appropriate cell, choose the formula selections, and then click on the Formula button. Once all formulas have been created, you can select any cell and the Formulas toolbar displays the selections for that cell.

37 5. Building Formulas Page 33 The Prepaid Expenses cell is highlighted within the worksheet. The Formulas toolbar displays what was selected when the formula was created.

38 5. Building Formulas Page 34 Defaulting a Category Label To avoid typing each category title, the name of each category can be defaulted into the cells. In order to do this, first click on the cell where you want to put the label. Next, select the category on the Formulas toolbar. The label then defaults into the cell. To save the label, move the cursor out of the cell. Choose the appropriate Category Category is now displayed in the Formula box. Category Label that gets created.

39 5. Building Formulas Page 35 Adding Categories Together to Create one Formula In order to create a formula using more than one Category, you must first follow the procedure already discussed to create a formula. Once you have added the first Category, change the Category in the Formulas toolbar to the category you want to add. Next, click on the Formula button again and it will add the two Categories together. This can be done multiple times for every Category you want to add. Choose first Category and press Formula button. First formula that gets created. Calculated field for first Category.

40 5. Building Formulas Page 36 Change the Category and press the Formula button again. New formula that is created. Each of the formulas is added together. Combined calculated field for two categories. Double-clicking on Formulas Once a formula has been created, you can double-click on the cell to see where the number is derived from. Another worksheet is created that displays a number of fields. These include: the account number, account description, whether the account is a normal debit or credit, the region, the branch, the cost center, the format and the balance for each period from the beginning balance up to and including period 13. The worksheet is given a name representing the field you have double-clicked. For example, if the formula in that field used Prepaid Expense as the Category and CYA as the Format, the sheet is called Prepaid Expense CYA.

41 5. Building Formulas Page 37 Example of Worksheet that is Created when you double-click on a Field This sheet is only to be used as a temporary sheet. It is not necessary to keep it in your workbook. The sheet is deleted the next time you re-open the estelfinreps workbook. Once the sheet has been deleted, you can double-click on the field again if you need to review the figures. A new worksheet is created. Selections Toolbar The Selections Toolbar is used to decide how to view the data on your worksheets. Once the formulas have been entered, the Selections Toolbar can be accessed and changed to reflect the information that you want to see. For example, if you want to see the sheets by period, by branch, by region, by cost center, by format or by a combinations of these fields. The defaults are set to display all branches/regions/cost centers/formats and YTD Year to date. Region Selection For the Region Selection, all of your regions are displayed.

42 5. Building Formulas Page 38 Branch Selection For the Branch Selection, all of your branches are displayed. Cost Center Selection For the Cost Center Selection, your cost centers are displayed. Format Selection For the Format Selections, the options are: CYA Current Year Actual CYB Current Year Budget LYA Last Year Actual NYA Next Year Actual NYB Next Year Budget Period Selection For the Period Selection, the options include the following: Beginning balance Each period individually (e.g., Period 1, Period 2), Quarter 1, 2, 3, and 4 YTD Year-to-Date A cumulative total of each period (e.g., Period 2 Cumulative includes totals from Beginning Balance, Period 1 and Period 2). These selections can be changed by using the pull-down menus. This allows you to select an option other than what is defaulted. The selections are in alphabetical order, except for the Period that starts with Beginning Balance and continues with the various periods. When you change a selection, the change occurs in real-time. As soon as you make the change, the worksheet is modified to reflect the changes.

43 5. Building Formulas Page 39 Selections for the pulldown menus Selections Toolbar

44 5. Building Formulas Page 40

45 6. REFRESHING DATA OVERVIEW The estel/gl data is sent into your estelfinreps workbook the first time you access it. From then on, every time you open the estelfinreps workbook, the data is automatically refreshed. This is controlled by an option that is accessed through the Categorize button on the Formulas toolbar. Categorize Button. When the Categories window is displayed, there is an option to Refresh data on open. When there is a check mark in this box, the data is automatically refreshed every time the workbook is opened. To turn this option off, click on the box to remove the check mark. Click on this box to refresh the data when opening the workbook.

46 6. Refreshing Data Page 42 To refresh the data while you are in the workbook, click on the Refresh Data button in the Categories window. This automatically refreshes the data. Click on the Refresh Data button to refresh the data.

47 APPENDIX A STATEMENT SAMPLES

48 Appendix A Page 44 Balance Sheet STELPLAN COMPANY, INC. Comparative Balance Sheet As at September 30, 1994, and September 30, ASSETS Current Assets Cash $8,310, $2,619, Accounts Receivable 4,180, ,850, Inventory 8,874, ,575, Prepaid Expenses 413, , Total Current Assets 21,778, ,457, Fixed Assets Land 2,455, ,455, Plant & Equipment 3,179, ,179, Autos & Trucks 111, , Office Equipment & Fixtures 404, , Less: Accumulated Depreciation 4,238, ,174, Total Fixed Assets 1,912, ,976, Total Assets $23,691, $9,433, LIABILITIES Current Liabilities Accounts Payable 12,861, , Accrued Liabilities 242, , Sales Taxes Payable 65, , Total Current Liabilities 13,169, ,000, Long-Term Liabilities Bonds Payable 2,800, ,800, Total Long-Term Liabilities 2,800, ,800, Total Liabilities $15,969, $3,800, STOCKHOLDERS' EQUITY Capital Stock 1,000, ,000, Class "A" Preferred 150, , Class "B" Preferred 150, , Retained Earnings 4,366, ,287, Net Income (Loss) 2,055, , Total Stockholders' Equity 7,721, ,632, Total Liabilities & Stockholders' Equity $23,691, $9,433, The Balance Sheet uses the FMT Financial Statement Form.

49 Appendix A Page 45 Income Statement A STELPLAN COMPANY, INC. Comparative Income Statement For the Years Ended December 31, 1994, and December 31, 1995 REVENUES $ Variance % Variance COST OF SALES Warehouse Sales $7,968, $11,775, ($3,807,535.58) % Customer Owned Sales 2, , (483,994.74) % Buyout Sales 532, , Fabrication Sales 75, , (68,017.03) % Total Revenues 8,579, ,406, (3,826,871.82) % Warehouse 6,132, ,533, (2,401,047.36) % Buyout 414, , Fabrication 61, , (40,754.88) % Total Cost of Sales 6,607, ,635, (2,027,350.16) % GROSS PROFIT 1,971, ,771, (1,799,521.66) % OPERATING EXPENSES Selling 529, , (334,787.05) % Plant Production 117, , (180,103.97) % General & Administrative 475, ,398, (923,281.70) % Financial 28, , (50,757.06) % Total Operating Expenses 1,150, ,639, (1,488,929.78) % NET INCOME $821, $1,131, (310,591.88) % Income Statement A uses the FMT/PER Financial Statement Form.

50 Appendix A Page 46 Income Statement B STELPLAN COMPANY, INC. Income Statement For the Year Ended December 31, 1995 REVENUES Amount Sales Ratio COST OF SALES Warehouse Sales $7,968, % Customer Owned Sales 2, % Buyout Sales 532, % Fabrication Sales 75, % Total Revenues 8,579, % Warehouse 6,132, % Buyout 414, % Fabrication 61, % Total Cost of Sales 6,607, % GROSS PROFIT 1,971, % OPERATING EXPENSES Selling 529, % Plant Production 117, % General & Administrative 475, % Financial 28, % Total Operating Expenses 1,150, % NET INCOME $821, % Income Statement B uses the PER Financial Statement Form.

51 Appendix A Page 47 Expense Schedule A STELPLAN COMPANY, INC. Comparative Schedule of Selling Expenses For the Year Ended December 31, st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Salaries $86, $120, $108, $97, $412, Employee Benefits 3, , Commissions 89, , , , , Selling Expense 13, , , , , Advertising & Promotion 60, , Charitable Donations 4, , Travel Expenses 14, , , , , Total Selling Expenses $272, $210, $195, $186, $863, EXPENSE ANALYSIS (1ST QUARTER) Advertising 22% Selling 5% Donations 2% Travel 5% Salaries 32% Emp Benefits 1% Salaries Employee Benefits Commissions Selling Expense Advertising & Promotion Charitable Donations Travel Expenses Commissions 33% The columnar information is obtained as follows: Column Heading Comments 1 st Quarter The column uses the Quarter 1 Period. 2 nd Quarter The column uses the Quarter 2 Period. 3 rd Quarter The column uses the Quarter 3 Period. 4 th Quarter The column uses the Quarter 4 Period. Expense Schedule A uses the PER Financial Statement Form.

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53 Appendix A Page 49 Expense Schedule B STELPLAN COMPANY, INC. Comparative Schedule of General & Administrative Expenses For the Six Months Ended June 30, June Year To Date Actual Budget $ Variance % Variance Actual Budget $ Variance % Variance Salaries $0.00 $30, ($30,769.23) % $202, $184, $17, % Executive Salaries , (31,538.46) % 193, , $4, % Electricity (923.07) % 5, , ($198.12) -3.58% Insurance , (1,615.38) % 10, , $ % Rent , (7,692.30) % 52, , $6, % Telephone , (1,538.46) % 11, , $2, % Professional Fees (19.23) % ($10.38) -9.00% General Expense (46.15) % $ % Total General & Admin Expenses $0.00 $74, (74,142.28) % $475, $444, , % The columnar information is obtained as follows: Column Heading Comments June Actual This Column uses CYA and Period 6. June Budget This Column uses CYB and Period 6. Year To Date Actual (January - June) Year To Date Budget (January - June) This Column uses CYA and Period 6 Cumulative. This Column uses CYB and Period 6 Cumulative. Expense Schedule B uses the FMT/PER Financial Statement Form.

54 Appendix A Page 50 Expense Schedule C STELPLAN COMPANY, INC. Comparative Schedule of General & Administrative Expenses For the Three Months Ended March 31, March Year To Date $ Variance % Variance $ Variance % Variance Salaries $38, $33, $5, % $120, $113, $7, % Executive Salaries 29, , (15,810.00) % 114, , (31,210.00) % Electricity , (5,086.00) % 5, , (36,454.98) % Insurance , (19,760.00) % 10, , (27,127.50) % Rent , (93,524.00) % 52, , (134,890.30) % Telephone , (17,110.67) % 11, , (58,848.24) % Professional Fees (635.56) % , (10,965.56) % General Expense , (3,334.14) % , (28,998.50) % Total General & Admin Expenses $68, $217, (149,525.37) % $314, $635, (321,350.08) % The columnar information is obtained as follows: Column Heading Comments March 1995 This column uses CYA and Period 3. March 1994 This column uses LYA and Period 3. Year To Date 1995 (Jan - March) Year To Date 1994 (Jan - March) This column uses CYA and Period 3 Cumulative or Qtr1. This column uses LYA and Period 3 Cumulative or Qtr1. Expense Schedule C uses the FMT/PER Financial Statement Form.

55 Appendix A Page 51 Expense Schedule D STELPLAN COMPANY, INC. Schedule of Selling Expenses by Branch For the Month Ended February 28, 1995 CHICAGO MONTREAL PHILADELPHIA TOTAL Salaries $6, $2, $35, $45, Commissions 5, , , , Selling Expenses , , Travel Expenses , , Total Selling Expenses $14, $12, $51, $77, EXPENSE ANALYSIS BY BRANCH AMOUNT Salaries Commissions Selling Expenses Travel Expenses CHICAGO MONTREAL BRANCH PHILADELPHIA The information is obtained as per the following examples: Expense Item Comments Salaries These columns use a specific branch and Period 2. Commissions These columns use a specific branch and Period 2. Expense Schedule D uses the BRH Financial Statement Form.

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57 Appendix A Page 53 Expense Schedule E STELPLAN COMPANY, INC. Schedule of Selling Expenses by Cost Center For the Quarter Ended March 31, 1995 ALLAN GREEN DAVE GREEN JOHN GOODMAN JOHN NELLING LARRY SMITH STEVE HENDERSON TOTAL Commissions 7, , , , , , , Selling Expenses 1, , , , , , Travel Expenses 1, , Total Selling Expenses $9, $11, $12, $10, $10, $10, $65, ,000 EXPENSES ANALYSIS BY COST CENTER 10,000 AMOUNT 8,000 6,000 4,000 2,000 0 ALLAN GREEN DAVE GREEN JOHN GOODMAN JOHN NELLING LARRY SMITH SALESPERSON STEVE HENDERSON Commissions Selling Expenses Travel Expenses

58 Appendix A Page 54 The information is obtained as per the following examples: Expense Item Selling Expenses Travel Expenses Comments These columns use a specific cost center and the Quarter 1 Period. These columns use a specific cost center and the Quarter 1 Period. Expense Schedule E uses the CST Financial Statement Form.

59 Appendix A Page 55 Expense Schedule F STELPLAN COMPANY, INC. Comparative Schedule of General & Administrative Expenses For the Month Ended March 31, 1995 March 1995 March 1994 Actual Budget % Variance Actual % Variance Salaries $38, $30, % $33, % Executive Salaries 29, , % 45, % Electricity % 5, % Insurance , % 19, % Rent , % 93, % Telephone , % 17, % Professional Fees % % General Expense % 3, % Total General & Admin Expenses $68, $74, % $217, % The columnar information is obtained as follows: Column Heading Comments March 1995 Actual This column uses the CYA format and Period 3. March 1995 Budget This column uses the CYB format and Period 3. March 1994 Actual This column uses the LYA format and Period 3. Expense Schedule F uses the FMT/PER Financial Statement Form.

60 Appendix A Page 56 Expense Schedule G STELPLAN COMPANY, INC. Comparative Schedule of General & Administrative Expenses For the Five Months Ended May 31, May Actual Budget % Variance Year To Date Actual Annual Budget $ Variance % Variance Salaries $34, $30, % $202, $369, ($166,915.76) % Executive Salaries 47, , % 193, , (184,811.52) % Electricity % 5, , (5,736.54) % Insurance , % 10, , (8,958.06) % Rent , % 52, , (40,149.90) % Telephone , % 11, , (7,119.85) % Professional Fees % (125.76) % General Expense % (261.97) % Total General & Admin Expenses $82, $74, % $475, $889, (414,079.36) % The columnar information is obtained as follows: Column Heading Comments May Actual This column uses the CYA format and Period 5. May Budget This column uses the CYB format and Period Year To Date Actual (Jan - May) This column uses the CYA format and Period 5 cumulative period Annual Budget This column uses the CYB format and the YTD period. Expense Schedule G uses the FMT/PER Financial Statement Form.

61 Appendix A Page 57 Expense Schedule H STELPLAN COMPANY, INC. Comparative Schedule of General & Administrative Expenses For the Quarter Ended June 30, April May June Year To Date Actual Budget $ Variance % Variance Actual Budget $ Variance % Variance Salaries $81, $92, ($10,617.69) % $202, $369, ($166,915.76) % Executive Salaries 79, , (14,995.38) % 193, , (184,811.52) % Electricity , (2,769.21) % 5, , (5,736.54) % Insurance , (4,846.14) % 10, , (8,958.06) % Rent , (23,076.90) % 52, , (40,149.90) % Telephone , (4,615.38) % 11, , (7,119.85) % Professional Fees % (125.76) % General Expense (138.45) % (261.97) % Total General & Admin Expenses $161, $222, (61,011.84) % $475, $889, (414,079.36) % The columnar information is obtained as follows: Column Heading April May June Actual April May June Budget Year-to-Date Actual Year-to-Date Budget Comments This column uses the CYA format and the Quarter 2 Period. This column uses the CYB format and the Quarter 2 Period. This column uses the CYA format and the Period 6 Cumulative Period. This column uses the CYA format and the Period 6 Cumulative Period. Expense Schedule H uses the FMT/PER Financial Statement Form.

62 Appendix A Page 58

63 APPENDIX B ODBC RESTRICTED DATABASE ACCESS FOR IBM S IDS & ORACLE The odbc_security for IBM s IDS and Oracle creates a special user for ODBC connectivity. This user is given Read-Only access to tables to protect data from external ODBC connections. When configuring the ODBC connection on the Windows Client, the user created after running this script should be used to connect to the database. IBM s IDS Server Follow the instructions below to create the ODBC user for IBM s IDS sites. Step Description 1 Login as root. 2 At the command line type: > odbc_security l01 (l01 LIVE, e01 EOM, q01 TEST) 3 Enter the username that you would like to use for ODBC connectivity and press <Enter>. 4 Enter the user password and press <Enter>. Oracle Server Follow the instructions below to create the ODBC user for ORACLE sites. Step Description 1 Login as root. 02 Become Oracle by running the following command: > su oracle 2 At the command line type: > odbc_security l01 (l01 LIVE, e01 EOM, q01 QC TEST) For Oracle sites, a user by the name of oraodbc is automatically created. When configuring the Oracle ODBC connection, this user should be used.

64 Appendix B Page 60 NEW REVISIONS When upgrading, it is the customer s responsibility to review the release notes to verify if new tables have been added. If so, the system administrator should run the odbc_security utility after the upgrade. The utility will grant read-only access to all tables, including any new tables. For Oracle sites, the utility will re-create the oraodbc user and grant access to all tables, including the new tables.

65 APPENDIX C PROCEDURE TO SAVE AN EXCEL 2003 estelfinreps WORKBOOK AS AN EXCEL 2007 OR HIGHER VERSION WORKBOOK Please follow the procedure indicated in this section to save your current estelfinreps workbook (previously saved under version Excel 2003) in the format used by Excel 2007 or higher versions. This procedure should always be performed at the moment in which you open a new estelfinreps workbook for the first time using an Excel 2007 or higher. This procedure should be followed as well when you open using Excel 2007 or higher a workbook that has been created and modified using previous versions of Excel. It is important to keep in mind that once a workbook is opened using Excel 2007 or higher (by any user that has access to that spreadsheet), that estelfinreps workbook should not be opened in previous versions of Excel from that point on; otherwise, the workbook s data integrity might be compromised, and errors could occur. Furthermore, it is important to follow the procedure described in this section, not only to prevent problems that may arise due to changes to the spreadsheet done in different versions of Excel (specifically, if some modifications are done using Excel 2007 or higher, and then additional changes are done using an older version of Excel). This procedure is also important to eliminate the [Compatibility Mode] suffix which is automatically appended to the name of the workbook, whenever Excel 2007 or higher is used to edit a workbook saved under an older version. This [Compatibility Mode] suffix in certain cases can prevent some internal macros from working properly. Therefore, the safest approach is to follow the procedure described in this section, and only use the highest version of Excel available to you for that workbook from that point on: First, click with your mouse on the Office button (located at the upper-left corner of the Excel application). A menu will pop up showing, among other options, the option Save As. Highlight that option (i.e. place your mouse on that option, without doing a click with the mouse).

66 Appendix C Page 62 After highlighting the option Save As, another menu will pop up to the right. Select (click with the mouse) the option Excel Macro-Enabled Workbook.

67 Appendix C Page 63 The Excel Macro-Enabled Workbook option will create an Excel 2007 or higher version of the estelfinreps workbook, and it will store it on the same Windows folder where the original older version is stored. The Excel 2007 or higher estelfinreps workbook will have the.xlsm extension. It is this workbook that should be used from this point on. It might be a good idea to move the older version of the estelfinreps workbook (which has the.xls extension) to another folder, in order to prevent the mistake of accessing that workbook from this point on. An alternative method to save a workbook using the Excel 2007 or higher format is to simply press <F12> (without accessing the Office button menu), and, on the following pop-up dialog window, select Excel Macro-Enabled Workbook (*.xlsm) from the drop-down list of the Save as type selection, and click on the Save button.

68 Appendix C Page 64

69 INDEX Balance... 7, 10, 17, 21, 38, 44 Bank Client... 1, 2, 59 client platform... 2 Client-Server... 1 Cost Center... 19, 21, 22, 23, 24, 26, 29, 38 data source drivers... 2 LAN connection... 2 Local Area Network (LAN)... 2 Microsoft Excel... 1, 3 ODBC... 2, 59 ODBC driver... 2 Quarter... 38, 47, 54, 57 Reports server platform... 2 U/SQL Server... 2 Windows95 PC... 2 Year... 29, 37, 38, 49, 50, 56, 57

70 Index Page 66