Financial Statements

Every company needs an income statement and a balance sheet, but no two companies want them laid out exactly the same way — different line groupings, different subtotals, different comparison columns. Rather than hard-code a fixed report, Nama gives you a configurable financial-statements engine: you describe the shape of the statement once, then issue it for any period to get the numbers. The income statement, balance sheet and cash-flow reports you print are all output of this one engine.

Required license

The financial-statements engine is part of the core accounting license. Its screens are under Accounting > Financial Statement.

The building blocks

You design a statement from four screens, working from the small pieces up to the finished report:

1. FS Account Group (Accounting > Financial Statement > FS Account Group) — a named bundle of accounts, so a statement line can say "Operating Revenue" and pull a whole group instead of listing accounts one by one.
2. FS Equation (Accounting > Financial Statement > FS Equation) — a reusable formula. Lines use equations to compute their value: a balance, a debit/credit movement, an opening figure, or a total rolled up from other lines.
3. FS Settings File (Accounting > Financial Statement > FS Settings File) — the template: the ordered set of lines that is the statement's structure, plus how it's grouped, compared and displayed.
4. Issuing Financial Statement File (Accounting > Financial Statement > Issuing Financial Statement File) — the computed snapshot: run a settings file for a period and it captures the actual numbers, ready to print and to compare against later issues.

Designing the statement (the settings file)

The FS Settings File is where the statement takes shape. It carries an Arabic and English report title, and a grid of lines — each line is a row of the finished statement:

• a level that sets the row's place in the hierarchy (headings, sub-lines, totals), and an Arabic/English description,
• an equation that produces the row's value — there are separate equation slots for the balance/movement, the debit-credit, the opening, and the totals, so a single line can behave correctly whether it's a normal line or a subtotal,
• alternatively a constant value, or a reference to another line's value by its source line code,
• per-line dimension limits — "limit lines to branch / sector / department / analysis set / subsidiary / reference…" — so a line can be restricted to just one branch or cost center,
• and flags such as invisible in reports (a working line used only in calculations) and spread out in lines / spread subsidiaries in lines (explode a group or its subsidiaries into individual rows).

At the header you also choose how the whole statement behaves:

• the comparison type — One Year, Two Years, a Period Set (a run of consecutive periods, i.e. month-by-month columns), or Two Period Sets (the same months across two years),
• up to five grouping axes (group by legal entity, branch, department, sector, analysis set, references, record, or subsidiary) — so the same statement can be broken down by dimension,
• and display options: create totals lines, hide zero-value balances, hide equal-balanced transactions, show to level (collapse detail beyond a depth), and consider debit and credit charts.

Issuing a statement

A settings file is just the design; the numbers come from an issue. The Issuing Financial Statement File runs a settings file for a chosen period and stores the computed result as a saved issue. That snapshot is what the FS-issue reports print — and because each issue is preserved, you can compare this month's issue against last month's, or this year against last.

The reports

The printed statements all come out of this engine, under the report menu (Acc-FNS, codes SYSR-FNS*):

• Income statement — by accounts (SYSR-FNS001), monthly (SYSR-FNS002), and grouped by dimension (SYSR-FNS009).
• Balance sheet — by accounts (SYSR-FNS003), monthly (SYSR-FNS004), by balances and by account category.
• Cash-flow statement.
• Issue-driven statements that print from a saved issue: monthly income statement one/two years (SYSR-FNS010/SYSR-FNS011), yearly income statement one/two years (SYSR-FNS012/SYSR-FNS013), yearly balance sheet one/two years (SYSR-FNS014/SYSR-FNS015), plus an FS trial balance.

For Support

• "A line shows the wrong number" — check the line's equation (balance vs debit-credit vs opening vs totals) and any dimension limits on it; a line limited to one branch only sums that branch.
• "A subtotal isn't adding up" — totals lines use the totals equation and reference other lines by source line code; verify those references and the line levels.
• "The comparison columns are missing/wrong" — that's the comparison type (One Year / Two Years / Period Set / Two Period Sets) on the settings file.
• "The figures are out of date" — the issue-driven reports print a saved issue; re-issue the settings file for the period to refresh the snapshot.
• "Zero/empty rows clutter the statement" — turn on hide zero-value balances (and show to level to collapse deep detail).