字幕表 動画を再生する 英語字幕をプリント Welcome to CaseWare QuickVids. With CaseWare Financials you can create quarterly statements using many of the same tools as yearly statements. This QuickVid will demonstrate: 1. Working Papers set-up for quarterly reporting 2. Financials set-up for quarterly reporting 3. Quarterly statement formats 4. and, quarterly note formats When producing quarterly statements, it is necessary to have a separate client file created to represent each quarter and import the appropriate quarterly information into the file. Once you have created your first quarterly statement you are able to base the subsequent quarterly periods off the previously created file. New tables based on Do-It-Yourself tables will need to have their period sequence adjusted to reflect the new quarter. To report quarterly data in the financial statements, the CaseWare period date sequence for quarterly must be selected. While in Working Papers select Engagement | Properties. Select the Reporting Dates tab. Ensure quarterly is selected. If your financial information is based on monthly figures you are able compute whether the quarterly information is based on a monthly date sequence or is independent. It is necessary to select in Working Papers the quarterly period the client file will represent. This QuickVid will use the second quarter. While in Working Papers select "Second Quarter" as the reporting sequence for the file. When selecting to produce quarterly statements, both Working Papers and Financials must be set to show quarterly. Opening the Financial statements document, if Working Papers and Financials are not both set to quarterly, a warning appears in the Financial statements. In this example Financials needs to be set to quarterly. From the template menu select Options | Financial statement options. In the left select General | Financial settings and select 'Reporting period and dates'. A warning appears, once the data reporting period is set to Quarterly the warning is removed. When using quarterly information it is necessary to establish the 'comparative periods' you want to show in each statement area. For example in the balance sheet the comparative options are 'preceding period', 'equivalent period in prior year' and 'prior year end'. Select the option most applicable for the client file and your jurisdiction. In this example we will select equivalent period in prior year. Complete this option for all the applicable statement areas. Select the back button to return to the financial statements. Notice, in the balance sheet, comparative period is the equivalent period in prior year. Navigating to the Statement of Income, notice the table is converted to a four column comparative table with the correct headings. Due to the nature of the Statement of Income, Statement of retained earnings, if applicable the additional statement areas and the statement of Cash Flows there exists a separate table format for quarterly presentation. The firm is also able to modify these quarterly formats in the knowledge library and create additional formats if necessary. Please see the QuickVid on Setting up the Statement of cash flows worksheet for a demonstration on populating the statement of cash flows. Navigating to the Notes, Financials does not provide out-of-the-box quarterly note formats as many users do not prepare quarterly statements. The standard notes provided with Financials do not support four column reporting periods for the note comparative options. Though the notes do convert to a quarterly format, for example the PPE note displays as a default the equivalent period in prior year and the Shareholders' equity note and any standard two column note will display the prior period. You are unable to modify the comparative periods for CaseWare notes where you may need alternative comparatives. If your require additional comparative information, CaseWare recommends you use the Do-It-Yourself generic table notes. Your firm also has the option to create additional firm quarterly notes using DIY and add these to the notes firm knowledge library. In this QuickVid two quarterly notes have been created in the Firm knowledge library using DIY tables. One note is a two column balance sheet note, the other is a four column income statement note. Each of these notes has different comparative information to correlate to the statement they are supporting. Following the comparative period selection in the Balance Sheet, notice the cash note has been set up to show the equivalent period in the prior year. Navigating to the Cost of goods sold note notice its comparative periods are set up as per the appearance of the quarterly statement of income. The generic DIY table is also located in the note section; please review the QuickVid on Do-It-Yourself tables for a demonstration on building DIY tables. Opening the cost of goods sold note for editing, right click to edit the 3 months ended prior period column. Select modify table, select Edit column. In the DIY dialog, notice choices made here. The reporting period is the prior year, the sequence is quarterly and the second period number representing the second quarter is selected. As this is a three month ended column the balance is showing the selected period only. This is a simple example of how one would set up a quarterly column using DIY. Using all the existing tools and features in CaseWare Financials, it is possible to set up quarterly financial statements effectively to produce accurate quarterly statements, however, some additional set up and training is required. Once again please note, CaseWare recommends that you create a new client file for each quarter. This will allow you to save the work completed in each quarter and continue to roll forward each year thus saving you considerable time in the preparation of your quarterly financial statements. That concludes the QuickVid on quarterly statements. Thank you for watching CaseWare QuickVids.