.LM 5;RM 75;FI;AD;PL 66.
.SP 6.
.HE ^^^^^DOUBLE-ENTRY^BOOKKEEPING.
.FO ^^^^^PAGE %.
.CE.
&DOUBLE-ENTRY^BOOKKEEPING.
.SP;CE.
&Harold^W.^Evans.
.SP 2;IN +5.
This is &not a spreadsheet.  This
system will provide a hard copy of each
account in your general, accounts
receivable, and accounts payable
ledgers; payroll records; and financial
reports.  This series of programs
provides a bookkeeping system for a
sole proprietorship business or a
Subchapter S corporation.  Only a check
register, petty cash register, charge
slips, and invoices for accounts
payable need to be maintained as a
database.  Access to each program is
provided by the LOAD file on the
DBL/ENTRY disk.  Actually, the whole
system is menu-driven..
.SP.
Hardware needed : TI-99/4A console,
Extended Basic cartridge, RS232
Interface, 32K bytes of expansion
memory (RAM), two DS DD disk drives,
and a compatible printer.  Two DS SD
disk drives may be substituted for the
DS DD disk drives, but they would
reduce the number of files on the
AR/ACCTS and the AP/ACCTS disks by
one-half..
.SP.
If two DS SD disk drives are utilized,
the programs on the DBL/ENTRY disk will
need to be divided between two disks.
The programs on one disk would need to
be LOAD and BK1 to BK10 and, on the
second disk, LOAD plus all the
remaining programs.  All of these
remaining programs relate to payroll
files and records.  Both disks must be
named DBL/ENTRY, which will cause no
confusion; since both should never be
in disk drives at the same time..
.SP.
Software needed: DBL/ENTRY program disk
and five disks named 1) FILES, 2)
LEDGER, 3) PR/ACCTS, 4) AR/ACCTS, and
5) AP/ACCTS.  Due to the limited
capacity of a disk, I recommend that
the LEDGER disk be replaced each month;
disks 4) and 5) may need to be replaced
at intervals in order to replace old
with new files.  (PR=payroll;
AR=accounts receivable; AP=accounts
payable).
.SP.
If two DS SD disk drives are used, the
menu on the DBL/ENTRY disk can easily
be divided.  All choices pertaining to
payroll would need to be on a separate
disk also named DBL/ENTRY.  A program
named LOAD should be added to the menu
on the second disk; it should consist
of only one line: 100 RUN
"DSK.DBL/ENTRY.LOAD/PR"..
.SP.
The format for most of the files
is RELATIVE, DISPLAY, FIXED and
for a few, APPEND, DISPLAY,
VARIABLE.  These files may be
viewed using the #5 PRINT--ALL OR
BALANCES program on the DBL/ENTRY disk
or the excellent READ/ALL program by
Michael Montmigny of Sherbrooke,
Quebec, which is included on the
DBL/ENTRY disk..
.SP.
Data entries move right along.
However, the calculations and transfers
of data require considerable time due
to the slowness of the TI99/4A.
Transferring the programs on the
DBL/ENTRY disk to a ram disk would, of
course, greatly accelerate loading
them..
.SP.
First of all, I recommend making a
working copy of the DBL/ENTRY disk and
placing write-protect tabs on both
disks.  I also recommend placing the
DBL/ENTRY program disk in disk drive 2
or 3 in systems of 2 or 3 drives,
respectively.  With the DBL/ENTRY disk
in drive 1, running a program that
accesses the files on the LEDGER disk
in drive 2 has caused the program to
crash by &changing the name of the
DBL/ENTRY disk to LEDGER and has
destroyed access to several of the
programs on the disk in drive 1..
.SP;CE.
&OPENING^ACCOUNTS.
.SP.
After initializing the five disks, open
3, 51, <80, and <80 files on the FILES,
LEDGER, AR/ACCTS, and AR/ACCTS,
respectively, by using #7 on the
DBL/ENTRY disk menu.  &BEGINNING &A
&NEW &BUSINESS or &CHANGING &FROM
&ANOTHER &BOOKKEEPING &SYSTEM: Proceed
to the JOURNAL ENTRIES instructions--#1
on the DBL/ENTRY disk menu.  The next
menu permits you to enter the opening
balance to each ledger account..
.SP;CE.
&TRANSFERRING^BALANCES^TO^ANOTHER^DISK.
.SP.
 At the beginning of a month (due to
the limited storage capacity of a
disk), whenever an account is full, or
at the beginning of an annual or fiscal
year, transfer balances of ledger
accounts to a new disk of the same name
using #6 on the DBL/ENTRY disk menu.
(Each new disk will need to be prepared
as in OPENING ACCOUNTS.).
.SP;CE.
&ACCOUNT^NUMBERS,^NAMES,^ADDRESSES.
.SP.
Assign a number, name, address,
telephone number, and identification
number to each of the Accounts
Receivable, and Accounts Payable by
using #7 on the DBL/ENTRY disk menu.
If no account has been opened, the same
data may be recorded when making daily
journal entries.  These data may be
accessed, edited, or deleted using #3
on the DBL/ENTRY disk menu.  They may
also be listed alphabetically using
#4..
.SP;CE.
&JOURNAL^ENTRIES.
.SP.
Daily entries are made to a file on the
FILES disk.  This file is identified
by the letter "J" followed by the date
of the entry.  Each entry consists of
date, account to be debited, account to
be credited, amount, and explanation.
Example: 07/1413810323.45*STAMPS.  The
first five characters are the
month/day; the next three, the account
to be debited; the next three, the
account to be credited; and the next
prior to the asterisk, the amount.
The explanation follows the asterisk
and may be an item, an invoice number,
an identification number, etc..
.SP.
Ledger accounts 101 to 108 are ASSETS;
109 to 116, LIABILITIES; 117 to 119,
CAPITAL; 120 and 121, INCOME; and 122
to 150, EXPENSE accounts.  Each entry
is debited to one and credited to
another of these acccounts, to balance
the books..
.SP.
Income from sales is debited to CASH IN
BANK and credited to SALES; in
addition, sales taxes collected are
debited to CASH IN BANK and credited to
SALES TAXES.  INTEREST INCOME is
debited to CASH IN BANK and credited to
INTEREST INCOME..
.SP.
ACCOUNTS PAYABLE represent purchases
to be paid in the future.  These
amounts are debited to INVENTORY and
credited to ACCOUNTS PAYABLE.  In
addition, these amounts are entered in
the individual creditor's account in
the ACCOUNTS PAYABLE ledger.  When
paid, ACCOUNTS PAYABLE is debited;
CASH IN BANK is credited; and the
appropriate entry is made in the
ACCOUNTS PAYABLE ledger.  Entries for
discounts for prompt payment are also
provided..
.SP.
Accounts Receivable represent sales for
which the money is not collected at the
time of sale.  These amounts are
debited to ACCOUNTS RECEIVABLE and
credited to SALES and SALES TAXES.  In
addition, these same entries are
entered in the individual customer's
account in the ACCOUNTS RECEIVABLE
ledger.  When payment is received, CASH
IN BANK is debited; ACCOUNTS
RECEIVABLE is credited; and the
appropriate entry is made in the
ACCOUNTS RECEIVABLE ledger..
.SP.
BAD DEBTS, if due to a bad check
accepted as a cash sale, are debited
to BAD DEBTS, credited to CASH IN BANK,
and also debited to SALES and SALES
TAXES; if due to uncollectible Accounts
Receivable, are debited to BAD DEBTS,
credited to ACCOUNTS RECEIVABLE, and
also debited to SALES and SALES TAXES
and credited to the specific account in
the Accouts Receivable Ledger,
including recovery of any discount..
.SP.
A Petty Cash Register should be
maintained.  At intervals, the
expenditures should be debited to the
appropriate expense accounts and
credited to PETTY CASH.  PETTY CASH
should then be replenished from CASH IN
BANK, i.e., debit PETTY CASH and credit
CASH IN BANK..
.SP.
CASH IN BANK is debited (when money is
received) and NOTES PAYABLE, COMMON
STOCK, or PAID IN CAPITAL is credited.
One of the EXPENSE accounts is debited,
and CASH IN BANK is credited when the
specific item is paid.  RETAINED
EARNINGS is calculated on the FINANCIAL
STATEMENTS using #9 on the DBL/ENTRY
disk menu and #1 on the FINANCIAL
REPORTS menu.  This amount should,
at the beginning of the record period,
be debited to account "999" and
credited to RETAINED EARNINGS if it
represents a gain or debited to
RETAINED EARNINGS (as a positive value)
and credited to account "999" if it
represents a loss..
.SP.
The "999" account is a necessary, dummy
account.  It is deleted at the end of
posting from the "J" files to the
individual ledger accounts.  FURNITURE
DEPRECIATION, VEHICLE DEPRECIATION, and
(AMORTIZATION of) ORGANIZATIONAL
EXPENSE should be debited to their
respective accounts and account "999"
be credited.  (The furniture and
vehicle depreciations are automatically
recorded in the DEPRECIATION expense
account.).
SP.
Account number 122 provides for
distribution of funds to the owner(s).
OWNERS WITHDRAWAL should be debited,
and CASH IN BANK credited.  FICA and
other payroll taxes should not need to
be withheld..
.SP;CE.
&POSTING^JOURNAL^ENTRIES.
.SP.
The daily journal entries are stored on
the FILES disk in files beginning with
the letter "J" and followed by the
dates of recording.  These data are
posted to the appropriate accounts
using #2 on the DBL/ENTRY disk menu.
Each entry is entered in a file
beginning with the letter "A" and
followed with the specific account
number.  These "A" accounts are
recorded on the appropriate ledger
disk, i.e., LEDGER, AR/ACCTS, and
AP/ACCTS.  Each entry consists of date,
amount, and explanation.  Example:
07/1423.87*GASOLINE.  If the amount,
which follows the date (the first five
characters), is a credit, rather than a
debit, it will be preceded by a minus
(-) sign..
.SP;CE.
&PRINTING^ACCOUNTS.
.SP.
Ledger accounts, except payroll
accounts, may be printed to the screen
and/or to a printer using #5 on the
DBL/ENTRY disk menu.  Individual
accounts, all accounts in one ledger,
or all accounts in all ledgers--entire
accounts or only account balances--may
be displayed and/or printed.  Screen
prompts indicate when to change disks..
.SP.
.CE.
&ACCOUNTS^RECEIVABLE^STATEMENTS.
.SP.
Monthly statements of ACCOUNTS
RECEIVABLE may be printed using #9 on
the DBL/ENTRY disk menu.  Each entry
consists of the date of the
transaction, explanation of the charge,
amount, and balance.  The sales taxes
for each charge are printed on the next
line.  Unpaid balances of each account
for 90, 60, and 30 days are printed at
the bottom of each statement.  The
printing instructions will need to be
adjusted to the size of your statement..
.SP;CE.
&FINANCIAL^REPORTS.
.SP.
INCOME AND EXPENSE, BALANCE SHEET, and
STOCKHOLDER'S (OWNER'S) EQUITY
statements may be printed to the screen
and/or printer using #9 on the
DBL/ENTRY disk menu.  The data are
derived from the GENERAL LEDGER
accounts on the LEDGER disk.  At the
start of the program, there are
questions concerning inventory,
retained earnings, etc., at the
beginning of the (fiscal) year and the
result of the actual counting of the
inventory at the end of the year.
Incidentally, a RETURN SALES account
has not been included in the GENERAL
LEDGER; in our operation, any return
sale has been subtracted from SALES and
SALES TAXES, i.e, debited to those
accounts and credited to GIFT
CERTIFICATES, since we do not make cash
refunds..
.SP.
End of Month entries may be made using
#1 of the DBL/ENTRY disk menu.  They
are made directly to the LEDGER disk
"A" accounts.  No dollar amount is
involved.  These entries permit
FINANCIAL REPORTS to be printed at the
end of a selected month, rather than
just after the last entry in each
account or at the end of the year.
.SP2.
These programs should serve as a quite
satisfactory bookkeeping system for a
small business (sole proprietorship or
Subchapter S corporation).  To adapt
them for corporate use, one would need
to add an account, RESERVE FOR INCOME
TAXES, after SALES TAXES and an expense
account, INCOME TAXES, after WORKER'S
COMPENSATION.  The expense account
would need to be added to the list of
expenses in the INCOME AND EXPENSE
financial statement and the RESERVE FOR
INCOME TAXES added to the list of Taxes
under Accrued Expenses on the BALANCE
SHEET..
.SP 7;CE.
&PAYROLL^FILES^AND^REPORTS.
.SP 2;CE.
&INTRODUCTION.
.SP;IN +5.
This series of programs produces files
for the calculation, storage, and
retrieval of employee payroll
information.  It is based on
semimonthly pay periods.  One
initialized disk is required; it must
be named PR/ACCTS.  Further discussion
will focus on each program.  Each of
these programs is booted and run by
means of a menu that is accessed using
#8 on the DBL/ENTRY disk menu..
.SP.
Although your business may be operating
on a fiscal year basis, it would be
wise to maintain your payroll records
on a calendar year format.  Otherwise,
data would not be readily available for
the completeion of governmental
reports..
.SP;CE.
&OPEN/NAMES.
.SP.
This program should be used only
once--before proceeding with any of the
other programs.  It opens the NAMES file
on the PR/ACCTS disk and sets the number
of records in that file to 0..
.SP;CE.
&ADD.
.SP.
This program, by means of a
questionaire, records each employee's
name, address, telephone number, social
security number, marital status, number
of withholding allowances for income tax
purposes, hourly wage or salary basis,
and hourly wage or salary in the NAMES
file.  It also opens a file, identified
by the employee's number, for the
storage of salary, taxes, etc., for each
pay period.  Employee's account numbers
begin with 201 and end with 230.
(Actually, a DS DD disk should
accomodate between 45 and 50 such
files.  However, I doubt that any
company that may use these programs
will have that many employees.).
.SP;CE.
&EDIT.
.SP.
This program permits editing or deleting
the data in the NAMES file.  To locate a
file by NAME, the name must be entered
exactly as it was when the file was
opened, i.e., last, first and middle
initial..
.SP.
The NAMES file includes not only the
information listed above concerning each
employee but also the year to date
amounts for salary, Social Security
(Social Security and Medicare) and
Withholding(Federal and State) taxes,
and take home pay.  All or any one of
these items may be corrected with EDIT.
If indicated, a new file may, but most
likely should &not, be opened for the
storage of the salary and taxes data;
this will &erase the prior information
stored in the file with this number..
.SP.
Deletion of the data in the NAMES file
will also erase the file with all the
data concerning salary and taxes.
Deletion should only be used at the end
of the year if the person is no longer
employed and &only &after all the data
has been recorded in hard copy.  Most
likely, the PR/ACCTS disk will be
retained; and a new one prepared for
the next year.
.SP;CE.
&FIND
.SP.
This program finds, by name or number,
an employee in the NAMES file.  If there
is no employee by that name or number,
it will so indicate..
.SP;CE.
&ALPHA.
.SP.
This program will list, alphabetically,
all of the employees in the NAMES file.
The Author is indebted to C. Regena's
publications for guidance in the sort
routine..
.SP;CE.
&CALC1,^PR/POST,^and^CALC2.
.SP.
These programs, using data from the
NAMES file, calculate the salary, taxes,
and take home pay for each employee.
The only input needed is the hours
worked, if the person works for an
hourly wage.  Using the printer, a form
is generated for each employee listing
not only the figures for this pay
period but also the totals for the
year-to-date.  In addition these data
are added to the individual's
(identified by number) storage file and
to the NAMES file bringing it up to
date concerning year-to-date totals..
.SP.
The rates for Social Security, Medicare,
and Federal Withholding taxes are for
1993 as published by the Internal
Revenue Service in Circular E,
Employer's Tax Guide, Publication 15,
(Revised JANUARY 1993).  These rates
may easily be updated &in &the &CALC1
&program each year, &lines &630 &to
&830.  The maximum amounts that may be
deducted for Social Security and
Medicare taxes may easily be updated
&in &the &CAlC2 &program, &lines &260
&to &290.  North Dakota's Withholding
Tax is 14% of the Federal Withholding
Tax.  This &segment &of &the &CALC1
&program will need to be changed to
conform with the law in your state..
.SP.
Because of the TI-99/4A memory
limitation, two programs automatically
run after the CALC1 program.  They are
POST/PR and CALC2.  The former enters
the data in the appropriate accounts on
the LEDGER disk..
.SP.
Social Security and Medicare Taxes are
debited to the expense account #143,
Social Security, on the LEDGER disk.
Social Security and Medicare Taxes and
the employer's matching amounts are
credited to accounts #111, Social
Security Taxes, and #112, Medicare
Taxes, on the LEDGER disk,
respectively.  Withholding taxes,
Federal and State, are entered in
accounts #113 and #114, respectively.
When these taxes are paid, these
accounts are debited and CASH IN BANK
is credited..
.SP.
If, after entering the data for the
last employee, you press <1> for
"another entry" and return to the list
of employees, press <CLEAR>.  Then type
RUN "DSK.DBL/ENTRY.POST/PR" and proceed
to print the data to disk and printer..
.SP;CE.
&PRINT.
.SP.
This program, with input from the
storage file (identified by the
employee's number), prints a payroll
record for the year for each worker.
It lists not only the salary, taxes,
and take home pay for each semimonthly
pay period but totals for each quarter
and for the year..
.SP;CE.
&NEW/YEAR.
.SP.
At the beginning of the business year,
this program will delete records in the
NAMES file and delete the data storage
file for an individual who is no longer
employed.  In additon it will open a
&new data storage file for each person
still employed.  This, of course, will
eradicate the old file..
.SP 2.
These programs will accept a yearly
income up to $999,999.99 but will not
record more than the maximum deductions
for Social Security and Medicare taxes.
Most likely, not too many TI-99ers will
reach this salary limit..
.SP.
Incidentally, the ADD, EDIT, and FIND
programs had been combined; but it
seemed more sensible--and easier--to
separate them..
.SP 2.
I would appreciate any suggestions for
improving these programs and the system
in general.  Most, if not all, of the
bugs have been eliminated, I think.
Please send your comments, suggestions,
and criticisms to:.
.SP;ce 4.
Harold W. Evans, M.D..
293 Circle Hills Drive.
Grand Forks, ND 58201.
December 3, 1993.
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