dBAS Manual

WELCOME TO DBAS
Welcome to DBAS
We are pleased that you have chosen to work with DBAS, the newest accounting software in the
market today. DBAS represents JEVIBA and Company’s philosophy of simplicity in perfection. This
is the reason why we have designed DBAS with an architecture that needs only simple and minimal
user-indicated tasks, but at the same time provides meaningful, timely, relevant, and accurate
information.
Combine Jeviba’s systems design philosophy with its vast knowledge in the fields of accounting
and computer audit, and you will see that DBAS is an indispensable tool for bookkeepers and
accountants. We feel this level of sophistication is a requirement for any serious developer of an
accounting software. We further believe that an accounting software, like DBAS, must also in some
way become an accountant, knowing what to do with each document entered, and what information
to give to the user.
Rest assured that our involvement with you does not stop once you purchased DBAS. We will be
giving you support services to help you utilize DBAS to its fullest potential.
We consider your ideas and suggestions on our product and services crucial to the growth and
development of DBAS. Thus, we will greatly appreciate any comments you have regarding the
software and this manual.
Again, we are pleased to have this opportunity to provide you with an exceptional product.
Please feel free to contact us if we can be of further assistance.
JEVIBA and Company

WHAT IS DBAS?
DBAS stands for Document-Based Accounting Software.
DBAS was designed and developed, purposely, to serve the computerization needs of a
typical medium-sized company in areas relating to record keeping, preparation of books of accounts
and various reporting requirements, and monitoring of important accounts such as inventory,
accounts receivable/sales, and accounts payable/purchases. It was designed to run in a
microcomputer with a minimum of 640K memory and a 20MB harddisk.
DBAS takes cognizance of the fact that record keeping can only be effective if all of the
company’s transactions are properly documented. As such, it simply takes over the tedious and time
consuming manual work involved in recording all of these documents/transactions into the Company’s
books and, afterwards, the summarization and report preparation procedures. By document-based, it
means that DBAS programs were developed, in a manner, that information appearing in the
document are entered in its “raw” form directly into the computer, and the latter will be responsible in
processing these data entered and generating the necessary reports according to users’
specifications.
A simple flowchart of the software design is shown on the next page. The different DBAS
modules and application systems are discussed in separate sections of this manual.
DESCRIPTIONS of the CONTENTS

of the MANUAL
This manual is organized into 8 sections and 5 appendices which are briefly described below.
¤ Section 1 gives an introduction on the DBAS menus and modules, explanations on the
different screen options/commands, and guideline on the use of passwords.
¤ Sections 2 to 6 contain a detailed reference of all the functions under each of the DBAS
modules, namely, Master file maintenance, transaction data entry, processing of
transactions, report generation, and file handling utilities.
¤ Section 7 contains information and instructions regarding the different DBAS application
systems, namely, inventory monitoring, accounts payable monitoring, accounts receivable
and sales monitoring, and general ledger preparation. This section gives the details of
“what” comprises each of these application systems, and “how” are these systems made
to operate DBAS.
¤ Section 8 contains the review and reconciliation procedures necessary in ensuring the
completeness and accuracy of DBAS processing.
¤ Appendix A contains the DBAS error messages. An explanation is given for each error
message together with the corresponding action to be taken by the user.
¤ Appendix B contains the DBAS rejection messages during any update processing run. A
brief explanation is also given for each rejection message.
¤ Appendix C contains the guidelines and instructions for installing DBAS onto the
computer.
¤ Appendix D contains the guidelines and procedures in the use of several computers.
¤ Appendix E contains information on the linkages/interrelation between DBAS and the

Excel software.
SECTION 1
MENUS, SCREEN OPTIONS/COMMANDS,

and PASSWORDS
1.1 The Main Menu

Each option in the Main Menu corresponds to one main module. The Main Menu
options/modules and their corresponding functions are outlined below.
Option Function
¤ MASTER - Master file Maintenance & Inquiry
¤ TRANSACTIONS - Data Entry of Documents/Transactions
¤ PROCESS - Processing of Data Entered
¤ REPORTS - Report Generation
¤ FILES - File Handling Utilities
¤ QUIT - Exit DBAS
Each of the above options are further discussed in the succeeding sub-sections of this
manual.
¤ Choosing an Option From the Main Menu
The position of the highlighted bar corresponds to that function which the computer
performs the moment the Enter key is pressed. To move from one option to another, just use
the arrow keys.
To run a function in the main menu, the user can either,
a. press the letter key corresponding to the highlighted letter in each of the
options, or
b. position the highlighted bar to the chosen option, the press the Enter key.
1.2 The Sub-Menus

Upon choosing any of the options (except QUIT) in the main men, a separate menu
appears on the bottom half of the screen. This portion is the Sub-Menu. Similar to the main
menu, each option in the Sub-Menu corresponds to one sub function.
In navigating from one option to another and choosing an option in the Sub-Menu, the
same rules applicable to the Main Menu are observed.
1.3 Screen Options/Commands

In each of the screen displays, several options/commands are provided at the bottom of
the screen. These options/commands can be involved by pressing the keyboard key
corresponding to the highlighted letter/function key provided on the screen.
In DBAS, a standard set of keys is used in invoking different functions. These keys and
their corresponding functions are detailed in the table below.
Key Function
Esc Return to previous function/screen display
PgUp /  Scrolls up one page/line
PgDn /  Scrolls down one page/line
Home Goes up to the first item on the list
End Goes down to the last item on the list
F2 View the information relating to a particular inventory item, supplier, or
customer, or
View the details of customer/supplier’s balance
F3 View the A/R or A/P subsidiary ledgers or inventory stock card, or
F4 Find/Search for a particular item on the list
F5 Toggle screen display
 Rearrange the items on the list using another sort key
+ Add another item on the list/file
- Delete an item from the list/file
* Edit a particular item on the list/file
1.4 Passwords
Passwords are provided at different parts of DBAS. This is done to ensure that only
authorized users are allowed to access several sensitive functions of the software and protect
the integrity of the data stored. DBAS modules/functions which have separate passwords are
the following:
a. Opening menu,
b. Master file maintenance & inquiry,
c. Daily update of documents/transactions,
d. Monthly closing process, and
e. File handling utilities.
The said passwords could be modified in the Master file Maintenance module of the
software. It is important to note here that existing passwords could only be modified if the
user has knowledge of such passwords.
SECTION 2
MASTER FILE MAINTENANCE and INQUIRY
Introduction
In a computerized system, data are classified into two types, namely, standing data and
transaction data. Standing data can be defined as those information which have at least two
unique attributes and/or have attributes which remains constant or unchanged over a long period
of time. Examples are the Company’s customer information and inventory stock items. Thus, a
unique inventory item code corresponds to a unique inventory description and has cost and retail
price which are constant over a long period of time. Transaction data, on the other hand, are
those information which update some attributes of the said standing data.
Due to eh above-mentioned characteristics of standing data, most computerized systems,
DBAS included, employ the use of Master files. These Master files are sets of standing data or
information stored in a medium (in this case, the harddisk and/or compact discs), accessible to
the computer. It is important to note here that data contained in these Master files have a very
significant effect on the results generated by the computer. For instance, an erroneous retail
price of an inventory item will result to a misstated sales amount. Hence, it is a basic requirement
for any computerized system to ensure the integrity of standing data stored in the Master files.
Thus, to limit access to these Master file data, a separate password could be provided.
Constant as it may do for a long period, there are points in time, however, attributes of these
standing data do change. A very good example is the change in retail price of an inventory item
due to price adjustments. Therefore, in order for a computerized system to be efficient and
reliable, maintenance (or editing) of Master files must be timely and adequately provided.
In DBAS, Master files are created for the following data entities:
 Area Code
 Project Code
 G/L Account Code
 G/L Detail Code
 Inventory Category
 Inventory Location/Warehouse
 Inventory Item
 Supplier Information
 Customer Information
The maintenance of each of the above master files are discussed in the succeeding sub-
sections. To ensure the continued integrity of the standing data contained in each of the above-
mentioned Master files, an option to print a listing of the contents of each of the master file is
provided in this software. The user should, periodically, obtain a listing of the contents of these
Master files, and verify the accuracy and propriety of any updates made.
Aside from the maintenance of information contained in the Master files, this DBAS module
also provides data inquiry options to the user. Thus, the user could readily view on the screen the
stock card of any inventory item from any inventory location. In the same manner, the user could
also view the subsidiary ledgers of any supplier or customer of the Company an the
corresponding breakdown by invoices of the existing balances due to/from these
suppliers/customers.
2.1 Area
This file maintains the different coded areas used by the company in classifying its
transactions in the general ledger.
Maintenance options: Add, Delete, Edit
Attributes:
Name Description/Valid Entries
 Code - area code assigned to a particular area description
- any combination of three numeric characters
 Name - brief description of the area
2.2 Project
This file maintains the different coded projects used by the Company in classifying its
transactions in the general ledger.
Attributes:
 Code - project code assigned to a particular project description
 Name - brief description of the project
 Area Code - distinguishing code whether the particular project needs to
have a corresponding area code, or not
- must be “C”, “O”, or “N” (for Compulsory, Optional, or Not applicable)
2.3 G/L Account

This file maintains the different coded primary accounts used by the Company in
classifying its transactions in the general ledger.
Attributes:
 Code - account code assigned to a particular G/L account title
- any combination of five numeric characters
 Account Title - brief description of the account
 Area Code - distinguishing code whether the particular account needs to
have a corresponding area code, or not
 Project Code - distinguishing code whether the particular account needs to
have a corresponding project code, or not
 G/L Detail - distinguishing code whether the particular account needs to
Code have a corresponding G/L detail code, or not
2.4 G/L Detail
This file maintains the different coded detail accounts used by the Company in classifying
its general ledger.
Attributes:
 Code - G/L detail code assigned to a particular detail account
description
- any combination of four numeric characters
 Description - brief description of the detail account
 Account Code - G/L account code to which the G/L detail code belongs
2.5 Inventory Category

This file maintains the different coded categories of various inventory items.
Attributes:
 Code - category code assigned to a group of inventory items
 Category - brief description of the category
 w/ VAT - distinguishing code whether the particular category is subject
to the Value-Added Tax, or not
- must be “Y” or “N” (for Yes or No, respectively)
2.6 Inventory Location

This file maintains the different coded categories of various inventory items.
Attributes:
 Code - location code assigned to a particular inventory
warehouse/group
 Location - description of the inventory warehouse/group
2.7 Inventory Item
This file maintains individual records of all inventory items being sold and/or monitored by
the Company.
Attributes:
 Item Code - item code assigned to a particular inventory item
- any combination of thirteen numeric characters
 Description - description of the inventory item
 Category - category code where this particular item belongs
 Supplier - supplier code representing the supplier of the inventory item
 Unit of - abbreviated unit of measure used in purchasing and
Measure issuance/sale of the inventory item
- any combination of three characters
 Standard Pack - conversion factor resulting from different unit of measures
used in purchasing and issuance of inventory item
 Purchase Cost - purchase cost of the inventory item
 Unit Price - retail price of the inventory item
 Reorder Qty - standard reorder point for the item
 w/ VAT - distinguishing code whether the particular item is subject to
the Value-Added Tax, or not; must be “Y” or “N”
 On Hand - current stock balance (generated by the computer)
NOTE: Highlighted on-hand quantity signify that it is below
reorder point.
Inquiry Options: Stock card for each item by location.
2.8 Supplier
This file maintains set of information relating to each of the Company’s suppliers.
Attributes:
 Code - supplier code to represent to a particular supplier
- any combination of six numeric characters
 Type - any single letter to represent a particular group of supplier
 Name - name of the supplier
 Address - address of the supplier
 Telephone # - telephone number of the supplier
 Terms & - information on delivery dates and payment terms agreed
Conditions upon with the supplier
 VAT Reg. # - supplier’s VAT registration number
 non-VAT Reg. # - supplier’s Non-VAT registration number
 Balance - amount currently due to the suppler (computer-generated)
Inquiry options: - A/P subsidiary ledger for each supplier
- Breakdown of invoices of such A/P balance
2.9 Customer
This file maintains set of information relating to each of the Company’s customers.
Attributes:
 Code - customer code to represent to a particular customer
- any combination of six numeric characters
 Name - name of the customer
 Address - address of the customer
 Telephone # - telephone number of the customer
 Credit Limit - allowable credit limit
 Terms - terms of payment given to the customer (in number of days)
 Contact Person - the company’s contact person
 Position - position of the contact person
 Balance - amount currently due from the customer (computer-generated)
Note: Highlighted balance signify that it is above the credit
limit.
Inquiry options: - A/R subsidiary ledger for each customer
- Breakdown of invoices of such A/R balance
SECTION 3
TRANSACTION DATA ENTRY
Introduction
This DBAS module stores all transaction data entered into the computer for subsequent
update to the relevant master files (e.g., inventory, accounts payable). These data are obtained
from the documents used by the Company. It is strongly emphasized that all Company’s
transactions be properly documented and accurately entered into the computer in order to
generate accurate and meaningful results.
In DBAS, data-entry functions have been provided for the following documents/transactions:
 Receiving Report
 Return to Supplier
 Material Requisition & Issuance
 Stock Transfer
 Physical Count
 Accounts Payable Voucher
 Cash Disbursements Voucher
 Accounts Payable Updates
 Charge Sales Invoice
 Debit/Credit Memo
 Official Receipt
 Accounts Receivable Updates
 Journal Voucher
 Outstanding/Cleared Checks
Each of the above-mentioned data entry functions are discussed in the succeeding sub-
sections. It is important, however, that the user understands the following preliminary information
regarding this module.
Data entry of document/transactions information in almost all the data entry functions are
divided into two parts, namely, summary portion and detail portion.
Summary Portion – comprises the data entry of information unique in every document and
the display of the total amount or quantity entered in the detail portion.
Detail Portion – comprises the data entry of all line items reflected in every document. For
example, in an invoice, the line items consist of all inventory items sold, whereas in an OR, the
line items consist of the amounts of payment for each particular invoice.
At the user’s option, the user can request a printed copy of what is displayed in the summary
and detail screens for user’s review and reference as well.
3.1 Receiving Report (RR)
This function stores relevant RR information and computes the amount of the details of
all receipts of inventory stocks.
Summary Portion: Data Entry Options: Add, Delete, Edit
Data Entered Explanation

 Receiving Report # - the number sequentially assigned to all the Company’s
RR
 Date - the date of receipt of inventory stocks
 Purchase Order # - the PO number pertaining to the stocks received
 DR / Invoice # - the supplier’s delivery receipt or invoice number
 Location - the location code of the warehouse receiving the stocks
 Supplier - the supplier’s code corresponding to the stock’s supplier
 RR Amount - total amount of RR/supplier’s invoice payable to the
supplier
 Term - terms of payment (number of days)
 Freight Charges - freight cost portion of the RR amount
 Allowance/Discount - purchase discount/allowance provided bye the supplier
 Remarks - any notation regarding the items received
Detail Portion: Data Entry Options: Add, Delete, Edit

 Item Code - the item code of the inventory item received
 Quantity - the quantity of the item received based on the defined
unit of measure (purchase)
 w/ VAT - whether the item received is a VAT item or not
 Unit Cost / Total Cost - the purchase cost of the item received including VAT, if
any (either unit cost or the total cost may be entered but NOT BOTH)
Data Displayed Explanation

 Description - the description of the inventory item received
 Unit of Measure - the unit of measure used in purchasing the item received
 Unit Cost - the previous unit cost of the inventory item received
3.2 Return to Supplier (RTS)
This function stores relevant RTS information and computes the amount of the details of
all returns of inventory stocks.

 RTS Slip # - the number sequentially assigned to all the Company’s
RTS
 RR Number - the RR number corresponding to the stocks returned
 Date - the date of return of inventory stocks
 Remarks - any notation regarding the items returned

 Supplier’s Code/Name - the supplier code and name of the stock’s supplier
 Location - the location code of the warehouse returning the stocks
 RR Amount - total cost of the stocks originally received base on RR
 Total Amount - total cost of inventory stocks returned as entered in the
detail portion

 Item Code - the item code of the inventory item returned
 Quantity - the quantity of the item returned based on the defined
unit of measure (purchase)
 w/ VAT - whether the item returned is a VAT item or not
 Unit Cost / Total Cost - the purchase cost of the item returned including VAT, if
any (either unit cost or the total cost may be entered but NOT BOTH)

 Description - the description of the inventory item returned
 Unit of Measure - the unit of measure used in purchasing the item returned
 Unit Cost - the previous unit cost of the inventory item returned
3.3 Material Requisition and Issuance Slip (MRIS)
This function stores relevant MRIS information and computes/accumulates the individual
charges/credits of inventory items issued from or returned to a particular warehouse.

 Issue/Return - whether the transaction is an issue or return of inventory
 MRIS # - the number sequentially assigned to all the Company’s
MRIS
 Date - the date of issuance/return of inventory stocks
 Location - the location code of the warehouse issuing/returning the
item
 Remarks - any notation regarding the stocks issued/returned

 Total Amount - total cost of inventory stocks issued/returned as entered
In the detail portion

 Item Code - the item code of the inventory item issued/returned
 Quantity - the quantity of the item issued/returned based on the
defined unit of measure (issue)
 Charged To - the particular area-project-G/L Account-detail code to
which the cost of the item is to be charged/credited

 Description - the description of the inventory item issued/returned
 Unit of Measure - the unit of measure used in the issuance of the item
 Unit Cost - the unit cost of the item as computed by DBAS using the
moving average method
 Total Cost - the total cost of the item issued/returned
 Area Description - the corresponding titles of area, project, G/L account, and
Project Description G/L detail codes used in the charging
G/L Account Title
G/L Detail Title
3.4 Stock Transfer Slip (STS)
This function stores relevant STS information and computes the amount of the details of
all transfers of inventory stocks from one inventory location to another.

 STS # - the number sequentially assigned to all the Company’s
STS
 Date - the date of delivery/transfer of inventory stocks
 Location From - the location code of the warehouse issuing the stocks
 Location To - the location code of the warehouse receiving the stocks
 Remarks - any notation regarding the stocks transferred
 Total Amount - total cost of inventory stocks transferred as entered in the
detail portion

 Item Code - the item code of the inventory item transferred
 Quantity - the quantity of the item transferred based on the defined
unit of measure (issue)
 Unit Cost / Total Cost - the purchase/average cost of the item transferred
(either unit cost or the total cost may be entered but NOT BOTH)

 Description - the description of the inventory item transferred
 Total Cost - the total cost of the item issued/returned
3.5 Physical Count
This function stores the physical count quantities of all inventory items counted for
subsequent comparison with stock card balances.
Summary Portion: Data Entry Options: Add, Edit

 Month - the month number of the physical count (1-12)
 Date - the calendar date of the count
 Location - the location code of the warehouse of item counted
 Quantity Total - the total number of units in the count sheets (optional)
 Remarks - any comment about the count made

 Item Code - the item code of the inventory item counted
 Quantity - the physical count quantity of the inventory item

 Description - the description of the inventory item counted
 Total Cost - the total cost of the item counted
3.6 Accounts Payable Voucher (APV)
This function stores relevant APV information and the details of payment made affecting
accounts payable (detail portion 1), and the corresponding journal entry to record the transaction
(detail portion 2).

 APV # - the number sequentially assigned to all the Company’s
APV
 Date - the date of preparation of the APV
 Supplier/Creditor - if the APV represents payment of accounts payable (A/P),
enter the supplier code pertaining to the account is due,
otherwise, press the Enter key and type the name of the
creditor/payee
 Particulars - any notation regarding the APV transaction being entered
 APV Amount - the total amount of the APV
 Allowance/Discount - any purchase discount/allowance given by the supplier
(applicable to A/P payments only)
Detail Portion 1: Data Entry Options: Add, Delete, Edit

 Invoice # - the RR number for which a certain portion or total amount
of payment is to be applied
 Payment - the amount to be applied against the particular RR

 Total Due - this is the total amount due to the supplier pertaining a
particular RR before the payment is made
 Balance - this is the remaining amount due to the supplier for a
particular RR, after the application of payment

 Account Code - the Area-Project-Account-Detail code of the entry being
made
 Debit/Credit - whether the entry made is a debit or a credit to the
particular account
 Amount - the amount to be debited/credited to the particular
Account

Project Description G/L detail codes used in the entry made
G/L Account Title
G/L Detail Title
3.7 Cash Disbursement Voucher (CV)
This function stores relevant CV information and the corresponding journal entry to
record the disbursement made.

 CV # - same with APV number used
 Date - the date of disbursement
 Check Number - the check number of the check issued, if any

 Supplier/Payee - as entered in the APV
 Particulars - as entered in the APV
 CV Amount - as entered in the APV

made
particular account
account

G/L Account Title
G/L Detail Title
3.8 Accounts Payable Updates (APU)
This function stores all the other adjustments being made in the individual supplier’s
account.

 APU Number - the first three positions represents the document type,
while the eight positions represent the document number
 Date - the date of preparation of the document adjusting the A/P
 Net Amount - the net effect of the adjustment made to the A/P, (positive
amount is an addition to A/P, while a negative amount is a deduction to
A/P)
 Particulars - any notation regarding the A/P adjustments made

 Supplier - the supplier code corresponding to the supplier to whom
the A/P adjustment pertains
 Reference - the first three entry positions represents the reference
type, while the next eight entry positions represents the
reference number
 Date - the date of the reference document
 Invoice Number - the corresponding supplier’s invoice number to which the
DM/CM or A/P payment (APV) is to be applied
 Amount - the amount of the reference document (must be positive or
negative depending on whether it is an addition or deduction to the
A/P account)
3.9 Charge Sales Invoice (CSI)
This function stores relevant CSI information and computes/accumulates the individual
credits of inventory items sold.

 CSI Number - the number sequentially assigned to all the Company’s
CSI
 Date - the date of issuance of CSI
 Location - the location code of the warehouse selling the stocks
 Customer - customer code corresponding to the particular customer
 Gross Amount - the gross amount of sales as indicated on the CSI
 Term - terms of payment (number of days)
 Allowance/Discount - the amount of discount/allowance provided for the sale
 Remarks - any notation regarding the sales transaction

 Item Code - the item code of the inventory item sold
 Quantity - the quantity of the item sold based on the defined unit of
measure (issue)
 w/ VAT - whether the item sold is a VAT item or not
 Unit Price / Total Price - the retail price of the item (either unit price or the total price
may be entered but NOT BOTH)
 Credit To - the particular Area-Project-Account-Detail code to which
the sales amount of the item is to be credited

 Description - the description of the inventory item sold
 Unit of Measure - the unit of measure used in the sale of the item
G/L Account Title
G/L Detail Title
3.10 Debit/Credit Memo (DM/CM)
This function stores relevant DM/CM information and computes/accumulates the

individual charges/credits of inventory items sold/returned.

 DM/CM - whether the document entered is a Debit or Credit Memo
 DM/CM Number - the number sequentially assigned to all the Company’s
DM/CM
 Date - the date of issuance of DM/CM
 Invoice Number - the corresponding invoice number to which the DM/CM
Is to be applied
 Location - the location code of the warehouse selling the stocks
 Customer - customer code corresponding to the particular customer
 Gross Amount - the gross amount of charge/credit as indicated on the
DM/CM
 Term - term of payment (number of days)
 Allowance/Discount - the amount of discount or allowance corresponding to the
charge/credit provided
 Remarks - any notation regarding the DM/CM transaction

 Item Code - the item code of the inventory item sold/returned
 Quantity - the quantity of the item sold/returned based on the
defined unit of measure (issue)
 w/ VAT - whether the item sold/returned is a VAT item or not
 Unit Price / Total Price - the retail price of the item (either unit price or the total price
may be entered but NOT BOTH)
 Debit/Credit To - the particular Area-Project-Account-Detail code to which
the sales amount of the item is to be charged/credited

 Description - the description of the inventory item sold/returned
 Unit of Measure - the unit of measure used in the sale/return of the item
G/L Account Title
G/L Detail Title
3.11 Official Receipt (OR)
This function stores relevant OR information and the details of collection made affecting
accounts receivable (detail portion 1), and the corresponding journal entry to record the
transaction (detail portion 2)

 OR # - the number sequentially assigned to all the Company’s
OR
 Date - the date of OR issuance
 Customer/Payor - if the OR represents collection of accounts receivable,
enter the customer code pertaining to the particular
customer where the account is collectible, otherwise,
press the Enter key and type the name of the debtor/
payor
 Particulars - any notation regarding the OR transaction being entered
 OR Amount - the OR amount as indicated on the document
 Allowance/Discount - any sales discount/allowance given to the customer
(applicable to A/R collection only)

 Invoice # - the invoice number for which a certain portion or the total
amount of OR is to be applied
 Payment - the amount to be applied against the particular invoice
account of the customer

 Total Due - this is the total amount due from the customer pertaining
to a particular invoice before the collection is made
 Balance - this is the remaining amount due from the customer for a
particular invoice, after the application of payment

made
particular account
account

G/L Account Title
G/L Detail Title
3.12 Accounts Receivable Updates (ARU)
This function stores all the other adjustments being made in the individual customer’s
account.

 ARU Number - the first three positions represents the document type,
while the eight positions represent the document number
 Date - the date of preparation of the document adjusting the
A/R account
 Net Amount - the net effect of the adjustment made to the A/P account
positive amount is an addition to A/R, while a negative amount is a
deduction to A/R)
 Particulars - any notation regarding the A/R adjustments made

 Customer - the customer code corresponding to the customer to
whom the A/R adjustment pertains
 Reference - the first three entry positions represents the reference
type, while the next eight entry positions represents the
reference number
 Date - the date of the reference document
 Invoice Number - the corresponding customer’s invoice number to which
the DM/CM or A/R collection (OR) is to be applied
 Amount - the amount of the reference document (must be positive or
negative depending on whether it is an addition or deduction to the
A/R account)
3.13 Journal Voucher (JV)
This function stores relevant JV information and the details of the journal entry made.

 JV # - the number sequentially assigned to all the Company’s
JV
 Date - the date of JV preparation
 Particulars - any explanation regarding the journal entry made
 JV Amount - the total debit/credit amount of the JV

made
particular account
account

G/L Account Title
G/L Detail Title
3.14 Outstanding/Cleared Checks
his function monitors the status of all checks issued by the Company. Data appearing on
the screen are the outstanding checks.

 Check Number - the check number which the user wants to tag as cleared
or outstanding
 Date Cleared - the date the check cleared with the bank as indicated on
the bank statement (if this date is left as blank, the check remains
outstanding)

 CV Number - the CV number corresponding to the check issued
 CV Date - the date of disbursement
 Supplier/Payee - the supplier/payee to which the check payment was made
 Particulars - any notation regarding the payment made
 CV Amount - the amount of the payment made
SECTION 4
PROCESSING of TRANSACTIONS
Introduction
Processing of documents/transactions in DBAS is both simple and complex. Simple in the sense
that the user performs very minimal interaction with the computer and he/she has only to make very
few keystrokes. But it is also complex in the sense that it virtually performs tasks which would,
otherwise, take many bookkeepers to finish. In this regard, the computer is left alone to post the
transactions to different books/registers maintained by the Company, summarize the same and post
the totals to the general ledger, update the necessary subsidiary ledgers, and provide the necessary
information to the user by means of screen displays and printed reports. Because of this complexity,
the user is aptly provided with update control reports during each processing run to check on the
completeness and accuracy of processing and the continuous integrity of the data stored in the
Master files.
It is important to inform the user at this point that DBAS and the computer hardware performs
their processing functions based on the data entered by the user. Thus, erroneous data entry of
documents/transactions will naturally result to erroneous results. “GARBAGE IN, GARBAGE OUT”
(GIGO). Consequently, what has been erroneously entered by the user and processed by the
computer could not just be easily erased and replaced in the same way as that of a manual
bookkeeping. In DBAS, correction of any erroneous transaction which has already been processed is
done by entering another document/transaction to reverse the effect of the said error. For example, a
credit memo (CM) is entered to correct the previous entry and processing of an inexisting or
cancelled invoice (CSI).
In DBAS, processing of documents/transactions is divided into two, namely, daily update and
monthly closing. Daily update involves the update/posting of the transactions entered into the
relevant Master files, and the computation of to-date balances for all the subsidiary ledgers and the
general ledger. On the other hand, monthly closing takes care of the summarization of these
transactions on a monthly basis for purposes of periodic reporting, and the purging of unnecessary
data on the harddisk.
4.1 Daily Update
In data entry of documents/transactions, the resulting data stored in the computer are not
yet posted/updated to the relevant Master files until after Daily Update Processing. Thus,
these transaction data still appear on the data entry screens and same data could still be
edited or deleted. However, after these data have been updated through the Daily Update
function, such data are already beyond the reach of the user. It is very important, therefore,
that the user checks the accuracy and completeness of any transaction data that he/she
intends to update before making such update/posting.
Update of transaction data could be done in batches or on a one-time basis. It could also
be done once a week or a hundred times during the day. What is only necessary is that the
transaction data to be updated have already been entered in the Data Entry function of
DBAS.
In order to prevent any inadvertent updates being made, password protection has been
provided for this function.
Specific procedures and guidelines to follow before, during, and after each daily update
processing are listed below.
1. The user checks/reviews the completeness and accuracy of all the documents/
transactions entered. This could be accomplished by doing any or both of the
following procedures.
a. Reviewing the data entered on the computer screen. It is important to note
here that document data which are displayed with asterisks (*) on the
screen indicate that either incomplete information have been entered, or the
summary and detail portion of the data entered do not tally. Such
documents will be rejected outright during update processing.
b. Reviewing the data entered based on a printed report. The user can either
have a transaction listing or a prooflist. ( See Report Generation, Section 5.2.)
Moreover, the use could also have the data printed in a register or book
format as if the data have already been updated. This is accomplished by
entering a month of “00” in the Register/Books printing.
2. The user then takes down the beginning and ending numbers of the documents
he/she wishes to update.
3. The user chooses “Daily” from the available options under “PROCESS” in the
Main Menu.
4. In the Daily Update Menu, the user presses the F2 key before pressing the
number key corresponding to the document he/she wishes to update. The user
then enters the beginning and ending numbers of the document. In return, the
computer then shows on the screen the total amount of the documents for
reference purposes. The same procedure is repeated for all other documents the
user wishes to update.
5. After entering the document numbers, the user presses the F2 key once again
and then enters “99” to signal the start of the update process.
6. When update processing has commenced, no one shall be allowed to interrupt
the computer.
7. After update processing is completed, the user proceeds to check any rejection
during the update run. This could be done by either printing the Daily Update
Control Report, or reviewing the data entry screens for any document data
included in the update process but which still appear on the screen. If there are
any rejections, the user could check on these by printing the List of Rejections.
The user then edits the rejected document data in the data entry function and
include such documents in the next update process.
4.2 Monthly Closing
After all the month’s transactions have been updated, the user could then proceed with
the monthly closing process. After this process, any document/transaction entered will be
considered as next month’s transaction. Thus, it is important that this process be done only
after a thorough review of the completeness of the documents/transactions entered and
updated during the month.
In order also to prevent any inadvertent monthly closing process, password protection
has been provided for this function.
Listed below are the specific guidelines and procedures to follow before, during, and after
each monthly closing process.
1. The user reviews the completeness of all the documents/transactions entered and
updated for the month. This could be accomplished by doing the following
procedures.
a. Reviewing the data entry screens for any data pertaining to the current
month which are still left. If there are any such data, the same shall first be
included in the last daily update run for the month.
b. Reviewing the monthly books/registers of all the documents for any
documents/transactions which have been missed out. The user shall also
take note of all the cut-off numbers for each document for reference during
the next month’s data entry and update processing.
2. After ascertaining the completeness of the month’s transactions, the user chooses
“Monthly” from the available options under “PROCESS” in the Main Menu.
3. In the Monthly Closing screen, the user merely presses the F2 key to begin the
monthly closing process.
4. When monthly closing process has commenced, no one shall be allowed to
interrupt the computer.
5. The user proceeds to print the Monthly Update Control Report. This report is
being used in the checking of the inventory, accounts payable, and accounts
receivable balances being maintained in the computer. The same report shall be
filed every month for reference purposes.
6. The user must then make a backup of the data maintained in the harddisk. This
backup copy is separate from the backup copy being used in between monthly
closing runs. It is highly recommended that such monthly backup copy shall be
kept in an off-site location and brought in only during each monthly closing.
7. Before going on with the data entry procedures for the next month’s transactions,
the user must first ascertain the existing harddisk storage capacity to be able to
determine whether downloading or purging of existing files in the harddisk is
needed.
SECTION 5
REPORT GENERATION
Introduction
All DBAS printed reports are generated through this module. Moreover, this DBAS module also
generates database files for some reports such as the trial balance and general ledger account
schedules. Such database files could later be translated into Excel files for use in the preparation of
the Company’s financial statements, schedules, and other reports.
DBAS reports are classified into following:
a. Master file listings,

b. Transaction listings,
c. Inventory/Purchase related,
d. Accounts Receivable / Sales related,
e. Accounts Payable related,
f. Books/Registers/Schedules/Analysis, and
g. Other reports.
The different reports under each classification are enumerated and described in the succeeding
sub-sections. Due to the numerous reports available, the user may find it convenient to make a
monthly checklist of all the reports that need to be printed to avoid missing out any important report.
In this module, the user must be familiar with the several printing options which is offered to him
by the computer. Some of these options are detailed below.
Printing Options Explanation

Use Form Feed? (Y/N) whether a continuous or single sheet paper is used for printing
Start @ Page the page number of the report to start printing
Current / Previous whether the report involves the current or the previous month’s
transaction
Sort by … the sorting desired by the user for the report
Particular / All whether the report is only for a particular location/category/etc., or
the totals for all locations/categories/etc.
Summary/Details or whether only a summary of the report is to be printed,
Print Details? (Y/N) or including the details thereof
Totals Only (Y/N) whether only the totals for each item on the report is to be printed,
or including the details thereof
From: mm-yyyy to mm-yyyy The beginning and ending months of the period covered by the
report.
From: dd/mm/yy to dd/mm/yy The beginning and ending dates the period covered by the report
5.1 Master file Listing

These reports offer the reader information about the contents of the Master files. As
mentioned in Section 2, integrity of data stored in all the Master files are very critical in
coming up with meaningful and accurate processing results. Thus, the user must always
consider the generation of these reports whenever significant changes have been made on
the Master files.
Frequency: As needed/requested
Sort Options: By category, supplier, or description (inventory item)
By code or name (supplier and customer)
Coverage: Particular or all G/L Account codes (G/L detail code)
Particular or all categories/suppliers (inventory item)
Particular or all supplier/customer types (supplier and customer)
5.2 Transaction Listings
These reports provide the reader information regarding the contents of the transactions
files created during data entry of document/transaction. In the same manner that data entry
screens are classified into summary portion and detail portion, transaction listings are also
generated in the same way. Moreover, the detail portion maybe printed in a document or
proof list form. These reports are necessary in checking the accuracy and completeness of
data entered.
Sort Options: All are arranged numerically
Coverage: Based on beginning and ending numbers entered by the user
5.3 Inventory/Purchases Related Reports
1. Inventory Movement Details
This report shows the details of any movements in each inventory item during the
month (i.e., receipts, issues).
Frequency: Monthly
Sort Options: By category only
Coverage: Particular location only
Period Covered: One month (either the previous or current month)
Report Format: Detailed, or only the total receipts/issues for each item are printed
Summary By category and by document totals
Provided:
2. Inventory Stock Balances
This report lists all the inventory items and their corresponding stock card balances.
Period Covered: Either the last month’s ending balance or current month’s to-date
balance
Summary By category totals
Provided:
3. Inventory Listing
This report lists all the inventory items and their corresponding physical count
balances during the end of the preceding month.
Frequency: After every physical count
Sort Options: By item code, or description within each inventory category
Period Covered: Last month’s ending physical count balance
4. Inventory Count Overage/Shortage Summary
This report provides a comparison of inventory quantities per books/stock card

against physical count quantities by showing any shortage/overage for each inventory
item.
Frequency: After every physical count

Period Covered: Last month’s ending balance
Provided:
5. Inventory Count Sheet
This is actually a blank count sheet for use in every physical count conducted by the
Company.
Frequency: Before every physical count

6. Inventory Stock card

This report shows the details of any movements in each inventory item during the
user-defined months covered.
Coverage: Particular inventory item, or all items within a particular location
Period Covered: Based on user-defined beginning and ending months
Provided:
7. Stock Position Report
This report lists all the inventory items and their corresponding consolidated stock
card balances for all inventory locations as compared against established reorder points.
Sort Options: By category or supplier
Coverage: Particular category/supplier, or all categories/suppliers
All items, or those below reorder point only
balance
8. Stock Usages Report
This report lists all the inventory items and their corresponding total usages for the
user-defined months covered, monthly average usages, on-hand quantities, and the
percentages of on-hand quantity as against the monthly average usage.
Frequency: Monthly, or as needed/requested

Coverage: Particular/All category/supplier,
Particular location, or consolidated totals for all locations
9. Non-Moving/Obsolete Items
This report lists all the inventory items which have not moved since the user-defined
dates.
Consolidated totals for all locations only
All items, or those with on-hand quantities only
Period Covered: Based on user-defined last receipt and last issue
10. Stock Receipts Listing
This report lists all the receipts/purchases of inventory stocks during the user-defined
months covered.

Sort Options: Inventory items – by category or supplier
Coverage: Particular/All category/supplier
Report Format: Detailed, or only the total receipts/purchases for each item are
printed
11. Inventory Charges Summary
This report summarizes the inventory charges of all the items issued during the
month. Others call this report as Materials Cost Distribution.
Frequency: Monthly
Sort Options: By G/L detail code, or area-project codes
Coverage: Consolidated charges for all locations
Period Covered: Based on user-defined month
5.4 Accounts Receivable / Sales Related Reports
1. Aging of Receivables
This report signifies all the unpaid invoices of each customer according to the number
of days since they have been due for payment considering the terms given by the
Company.

Sort Options: By customer code only
Coverage: Particular A/R group only
Period Covered: Either the last month’s ending balance or current month’s to date
balance
Summary By customer totals
Provided:
2. A/R Subsidiary Ledger
This report provides the details of any movement in customers’ accounts with the
Company.

Sort Options: By customer code only
Coverage: Particular customer, or A/R group
Period Covered: One month (either the previous or current month) if report format is
“by Invoice”
Report Format: By customer and by document totals
3. Statement of Account
This report provides the details of any movement (charges and credits) in customers’
accounts. This has the same information with the A/R subsidiary ledger but in a different
report format.
Coverage: Particular customer only
Period Covered: Based on user-defined beginning and ending dates
4. Sales/Cost of Sales Summary
This report lists all the inventory items and their corresponding total quantities sold,
total sales and cost of sales amounts, and monthly average sales during the user-defined
months covered.

5. Detailed Sales Listing
This report lists all the sales of inventory stocks during the user-defined months
covered.

Sort Options: Inventory items – by category or supplier
Sales transactions – by Invoice date or Customer code
Coverage: Particular/All category /supplier,
Report Format: Detailed, or only the total sales for each item are printed
6. Charge Sales Credits Summary
This report summarizes the account credits of all the items sold during the month
based on the Company’s invoices.
Frequency: Monthly
Coverage: Consolidated credits for all location
7. DM/CM Credits Summary
This report summarizes the account credits of all the items sold/returned during the
month based on the Company’s DM/CM’s.
Frequency: Monthly
Coverage: Consolidated charges/credits for all locations
5.5 Accounts Payables Related Reports
1. A/P Subsidiary Ledger
This report provides the details of any movement in suppliers’ accounts with the
Company.

Sort Options: By supplier code only
Coverage: Particular supplier, or supplier type
Period Covered: One month (either the previous or current month) if report format is
“by Invoice”,
Based on user-defined beginning and ending dates if report
format is NOT “by Invoice”
Report Format: Details of movements for each supplier’s invoice are printed ( by
Invoice),
or details are printed by supplier if not by incoice
Summary By supplier and by document totals
Provided:
2. A/P Schedule
This report classifies all the unpaid invoices of each supplier according to due dates
considering the terms given the by the supplier.

Sort Options: By supplier code, or due dates of invoices
Coverage: Particular supplier type only
balance
Summary By supplier.
Provided:
5.6 Books/Registers/Analysis/Schedules
The report classification includes all the books/registers which summarizes the different
documents/transactions of the Company. It also includes the General Ledger (G/L) and the Trial
Balance which are necessary in the preparation of the Company’s financial statements. A G/L
Account Schedule which breaks down the G/L account balances by G/L detail codes is also
available. Similarly, a G/L Account Breakdown which breaks down the G/L account balances by
area and by project codes is further provided. The last two reports mentioned provide the
necessary information in the preparation of the Company’s supporting financial schedules.
Finally, a G/L Account Analysis which provide the details of transactions comprising every G/L
account balance is also provided in DBAS. With this report, the user could readily identify the
specific documents/transactions affecting a particular G/L account balance.
Note: For the preparation of the Company’s financial statements, see DBAS-Excel Linkage,
Appendix E.
In printing reports under this classification, the user must be familiar with the guidelines
mentioned below.
a. Except for the General Ledger, Trial Balance, G/L Account Schedule, and G/L Account
Breakdown which are generated based on the user-defined month, all the other reports
are generated based on the user-defined beginning and ending months.
b. All the reports are generated on a monthly basis, or as needed/requested by the user.
c. Entering codes of “XXXXX” for G/L account, “XXX” for area or project codes, or “XXXX”
for G/L detail codes when asked by the computer, indicates that the report covers all G/L
account codes, area or project codes, or G/L detail codes.
1. Receiving Report Register
Sort Options: By RR number, or supplier code

Coverage: Particular/All locations, Particular/All suppliers
Report Format: With or without the details of inventory items received
Summary Total amounts of inventory items received by location, total
Provided: amounts of purchases for each supplier, and total amounts of
input tax, freight charges, and purchase discounts/allowances
2. Return to Supplier Register
Sort Options: By RTS number, or supplier code

Coverage: Particular/All locations, Particular/All suppliers
Report Format: With or without the details of inventory items received
Summary Total amounts of inventory items returned by location, total
Provided: amounts of returns for each supplier, and total amounts of input
tax
3. Stock Transfer Register
Sort Options: By STS number only

Coverage: Particular/All locations
Report Format: With or without the details of inventory items transferred
Summary Total amounts of inventory items transferred and received by
Provided: location
4. Material Requisition and Issuance Register
Sort Options: By MRS number, or G/L account

Coverage: Particular/All locations, Particular/ALL G/L accounts
Report Format: Details of inventory items issued/returned are provided/printed
Summary Total amounts of inventory items issued/returned by location, and
Provided: total charges/credits for each G/L account code.
5. Accounts Payable Voucher Register
Sort Options: By APV number, or G/L account

Coverage: Particular/ALL G/L accounts
Summary Consolidated journal entry for all APV entries made during a
Provided: particular month (JV #5)
6. Cash Disbursements Book
Sort Options: By CV number, or G/L account

Coverage: Particular/ALL G/L accounts
Summary Consolidated journal entry for all CV entries made during a
7. Charge Sales Invoice Register

Sort Options: By CSI number, customer code, or G/L account
Coverage: Particular/All customers, Particular/All G/L accounts, Particular/All
locations
Report Format: Details of inventory items sold always are provided/printed
Summary Total amounts of inventory items sold for each customer, and total
Provided: charges/credits for each G/L account code.
8. Debit Memo / Credit Memo Register
Sort Options: By DM/CM, customer code, or G/L account

Coverage: Particular/All customers, Particular/All G/L accounts, Particular/All
locations
Report Format: Details of inventory items sold/returned always are
provided/printed
Summary Total amounts of inventory items sold/returned for each customer,
Provided: and total charges/credits for each G/L account code.
9. Cash Receipts Book
Sort Options: By OR number, or G/L account

Coverage: Particular/All G/L accounts
Summary Consolidated journal entry for all the OR entries made during a
10. Journal Voucher Register or General Journal
Sort Options: By JV number, or G/L account

Coverage: Particular/All G/L accounts
11. A/P Updates Register
Sort Options: By APU number, or supplier code

Coverage: All
12. A/R Updates Register
Sort Options: By ARU number, or customer code

Coverage: All
13. General Ledger
Sort Options: By G/L account, or area-project code

Coverage: Based on beginning and ending G/L account or area-project
codes entered by the user
Report Format: Detailed (i.e., balances and transactions for each G/L account are
further broken down by G/L detail codes ), or summary form. Only the
total debits and credits for each account are printed, or the details
of transactions affecting each account balances are further
provided.
14. Trial Balance
Sort Options: By G/L account, or area-project code

Coverage: Based on beginning and ending G/L account or area-project
Report Format: Detailed (i.e., balances for each G/L account are further broken down
by G/L detail codes), or summary form.
15. G/L Account Schedule
Coverage: Based on the specific area, project, and G/L account codes
entered by the user
Report Format: Only the ending balances are printed or the beginning balances,
total debits, and total credits for each detail account are also
provided
16. G/L Account Breakdown
Sort Options: By area, or by project code

Coverage: Based on the specific G/L account and detail codes entered by
the user
Report Format: Only the ending balances are printed, or the beginning balances,
total debits, and total credits for each area/project are also
provided
17. G/L Account Analysis
Coverage: Based on the specific area, project, G/L account, and G/L detail
Report Format: Transactions are based only on JV’s and the consolidated entries
from APV Register, Cash Disbursements Book, and Cash
Receipts Book, or details from each of the above mentioned
books are further provided
5.7 Other Reports
1. Rejected Transactions
This report merely lists all the documents/transactions which have been rejected
during the most recent update run with the corresponding reasons for the rejections
made.
Sort Options: All are arranged numerically
2. Breakdown of Vouchers Payable

This report gives a breakdown of the outstanding balance of the Vouchers Payable
account during a given month.
Frequency: Monthly
Sort Options: By APV number, or G/L account code
Coverage: All APVs with no corresponding CVs during a particular month
3. Outstanding/Cleared Checks
This report gives a listing of all to-date outstanding checks, or cleared checks within
the user-defined period covered.
Sort Options: By check number, CV number, or CV date
Coverage: All to-date outstanding checks, or all cleared checks within the
user-defined period covered
Period Covered: For cleared checks, based on the user-defined beginning and
ending dates
4. Input Tax Listing
This report provides a listing of all the input taxes covering the inventory items
received/purchased by the Company during the user-defined months covered.

Sort Options: By RR date or supplier code
Coverage: Particular location, or consolidated totals for all locations
Period Covered: Based on the user-defined beginning and ending months
Report Format: Detailed, or only the total input taxes for each supplier are
provided
SECTION 6
FILE HANDLING UTILITIES

Introduction
The smooth and continuous operation of the DBAS software depends a lot on the different
functions belonging to this module. Thus, this DBAS module must not be overlooked, and the user
must be familiar with all the functions included herein. This module’s responsibilities and the
corresponding DBAS file utility functions addressing such responsibilities are detailed below, and
further discussed in the succeeding sub-sections.
a. Ensure that data is not lost whenever any abnormal shutdown occurs to the computer
due to power interruptions/brownouts, computer breakdown, or accidental power cut-off.
File Utility Function: REINDEXING of FILES
b. Ensure the maximum utilization of harddisk storage capacity
File Utility Function: OPTIMIZING HARDDISK USAGE
c. Make a backup copy of the existing data stored on the harddisk
File Utility Function: BACKUP/SAVING of FILES
d. Restore the data stored on the backup copy onto the harddisk whenever the harddisk
data has been damaged or lost.
File Utility Function: RESTORING/COPYING of FILES
e. Copy the data stored on the host computer onto another computer
File Utility Function: BACKUP/SAVING of FILES (source computer), and

RESTORING/COPYING of FILES (target computer)
f. Transfer some of the old historical data stored on the harddisk onto CDs to relieve the
harddisk of valuable storage space.
File Utility Function: DOWNLOADING of DATA
g. Transfer back any downloaded data on CDs onto the harddisk.
File Utility Function: UPLOADING of DATA
h. Purge/erase any old historical data stored on the harddisk to relieve the harddisk of
valuable storage space
File Utility Function: PURGING of DATA
Note: Due to the sensitivity and importance of the utility functions involved in this
module, access restriction through the use of password is provided in
some of these functions, namely, purging, downloading, uploading, and
restoring/copying.
6.1 Books/Registers/Analysis/Schedules
Whenever an abnormal computer shutdown had occurred during the last DBAS run, the
user could not immediately proceed to any of the DBAS modules during the next running of
the software. The user must first run this reindex function to enable the computer to fix any
damaged files and return the status of existing files to their normal state before the shutdown
occurs. Reindexing will be completed in a matter of minutes, or last for more than an hour,
depending on the speed of the computer and the volume of data stored on the harddisk.
In order to minimize/avoid abnormal shutdowns, the user must always exit properly from
DBAS whenever he leaves the computer. Moreover, the user must never turn off the
computer whenever he/she is inside any of the DBAS functions. Finally, the user must
constantly monitor any scheduled brownouts/power interruptions in the Company’s premises
and properly schedule the use of the computer(s).
6.2 BACKUP/SAVING of FILES

Data files stored on the computer harddisk are not absolutely safe from
corruption/damage due to computer breakdown, intentional human intervention, or computer
viruses. Thus, as a contingency measure, it is mandatory that a separate copy of the data
stored on the harddisk shall be maintained by the Company. In this regard, it is highly
recommended that two separate backup copies shall be kept by the Company. One copy will
be the monthly backup which shall be stored off-site, and updated every after monthly closing
only. Another copy will be the daily backup which shall be stored in a secure place within the
Company’s premises, and updated on a weekly basis.
6.3 RESTORING/COPYING of FILES

Whenever data stored on the harddisk are lost or damaged, the same maybe restored by
using the backup copy. The user has the option of either using the monthly or the daily
backup copies depending on the extent of the data damaged or lost. For example, if
numerous erroneous transactions had been entered and processed during the month, the
user may find it more convenient to restore the previous month’s monthly backup and start
with the data entry all over again, rather than correcting the errors made.
This file utility function is also used when copying the data stored from one computer to
another. It must be remembered, however, that any existing data on the “target” computer
will be erased and replaced with the backup data. This function is very useful when the
Company wants to obtain information from one of its remote branches/areas which also uses
DBAS. All the Company has to do is get the branch/area’s monthly backup copy and restore
the same to one of the Company’s computers. Consequently, the Company could readily
print from this computer any report regarding the branch/area’s operation.
After restoring/copying the files from the backup, the user must first perform reindexing of
files before accessing any of the DBAS module.
6.4 OPTIMIZING HARDDISK USAGE

To be able to maximize the use of harddisk storage capacity, DBAS gives the user this file
utility function. It is suggested, however, that this function be run only once, or twice a year.
The reason for this is that this function takes so much time to complete, and only minimal
change in storage capacity would result whenever this function is used often.
6.5 DOWNLOADING of DATA

Considering the limitation on the storage capacity of the harddisk, it is evident that not all
of the data entered onto the computer could be permanently stored therein. To make room
for future data, DBAS provides the user two options, namely, downloading and purging of
historical data. Downloading involves the transfer of historical data from the harddisk onto
the CDs, thus freeing some storage space on the harddisk. On the other hand, purging
simply deletes/erases from the harddisk the said historical data.
Historical data which could be download in DBAS are the following:

a. Transaction data, consisting of the details of all the documents/transactions
entered and processed in DBAS;
b. Inventory stock card data, which consist of all the details of transactions affecting
each inventory item in each inventory location;
c. A/R subsidiary ledger data, which consist of all the details of transactions affecting
each customer’s account;
d. A/P subsidiary ledger data, which consist of all the details of transactions affecting
each supplier’s account, and ;
e. G/L account balances data, consisting of all the general ledger accounts and their
corresponding monthly ending balances.
The volume and extent of historical data downloaded onto the CDs depends on the user-
defined cut-off month. When a particular cut-off month is entered, all the data belonging to
the cut-off month and prior periods are downloaded. Such cut-off month to be valid, however,
must be at least three months prior to the existing month being processed in DBAS.
6.6 UPLOADING of DATA

At any time in the future, the historical data downloaded maybe loaded back (upload) onto the
harddisk using this particular DBAS utility function. To be able to do this, however, the user must
make sure that the remaining storage capacity of the harddisk is large enough to accommodate
the data being uploaded. Otherwise, DBAS will not allow the uploading being made.
The different types of historical data discussed in downloading of data also applies to this
function. However, the cut-off month being entered in uploading is the starting month of the
data being uploaded. This means that all the data belonging to this starting month and
succeeding months’ thereafter, which have been downloaded, are loaded back onto the harddisk.
6.7 PURGING of DATA

While downloading of data merely transfer the data stored on the harddisk onto the CDs, this
purging utility function deletes/erases the specified historical data stored on the harddisk. After
such purging, there is no other way that the user may recover the deleted/erased data.
Thus, when the Company chooses to purge its historical data rather than download the same, it is
important that a hard copy (printed reports) of the data being purged has already been obtained
for future reference purposes. The different historical data types and their corresponding hard
copy/reports are detailed below.
Data Type Reports
 Transaction - Books/Registers, General Ledger
 Inventory Stock Card - Inventory Stock Card
 A/R Subsidiary Ledger - A/R Subsidiary Ledger
 A/P Subsidiary Ledger - A/P Subsidiary Ledger
 G/L Account Balances - Trial Balance
Except for transaction and G/L account balances data, all the other data types mentioned in
the downloading function maybe purged instead of being downloaded. Because of the utmost
importance of the said transaction (documents) and G/L account balances data (trial balance),
purging of such is not allowed in DBAS.
The provision on cut-off month discussed in the downloading of data is also applicable in this
function. Such cut-off month to be valid, however, must be at least six months prior to the
existing month being processed in DBAS.
SECTION 7
HOW DBAS WORKS
THE DBAS APPLICATION SYSTEMS

Introduction
DBAS distinguishes itself from the other accounting software in the market today because of its
simplicity in design, very minimal user-initiated tasks, ability to capture different types of information
from every single document/transaction (inventory, accounts payable/receivable, sales, and general
ledger related), and capability to generate a complete array of meaningful, relevant, and timely
reports. Moreover, notwithstanding the fact that DBAS was designed to be a generalized accounting
software (i.e., applicable to all types of business/industry), much leeway is given to any user to allow
him/er to make the software work according to his/her needs. In this section of the manual, the user
is given a briefing on how to make the most out of DBAS.
DBAS covers the following accounting application system:
a. Inventory Monitoring,
b. Accounts payable monitoring,
c. Accounts receivable and sales monitoring, and
d. General ledger preparation.
Although each of the above-mentioned application systems are independent from each other, the
Master files and the documents/transactions involved are interrelated. A diagram showing such
interrelation is shown on the next page.
A complete detail of each of the application systems are provided in the succeeding sub-sections.
In every application system, the user is given the following information:
1. Scope and limitation of the system,

2. Master files involved,
3. Documents/transactions involved/covered,
4. Reports generated,
5. Relation/Linkage with other DBAS application systems,
6. Initialization guidelines and procedures,
7. Other important matters.
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DIAGRAM (7-1 7-2)

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1.1 INVENTORY MONITORING SYSTEM
1. Scope and Limitation
This application system essentially consists of the recording and summarization of

such documents/transactions involving inventory receipts/purchases, returns, transfers,
and issues/sales. Consequently, it will generate reports/screen displays showing
inventory movements and balances. It has the following salient functions and features:
a. Multi-warehousing,
b. Inventory classification by category and supplier,
c. Comparison of inventory balances with established reorder points and
physical count quantities,
d. Moving-average costing,
e. Identification of obsolete/slow moving items,
f. Accumulation of monthly stock usages and computation of average monthly
usage.
g. Stock card preparation based on user-defined period covered, and
h. VAT computation and generation on input tax listings.
2. Master files Involved
a. Inventory Category
Example: Fertilizers, chemicals, groceries, etc.
b. Inventory Location
Example: Warehouse 1, Warehouse 2, etc., or it could be inventory
groups like export sales, local sales, etc.
c. Supplier Information
Separate supplier types maybe had for different groups like “A” for
affiliates, “T” for trade, “O” for others, etc.
d. Customer Information
Separate customer types maybe had for different groups like “AFF” for
affiliates, “LOC” for local customers, etc.
e. Area Code
Example: Davao, Cebu, Manila, or Plantation 1, Plantation 2
f. Project Code
Example: Banana, coffee, cacao, etc. or grocery, hardware, etc.
g. G/L Account Code
Example: Cash, Accounts Receivable, Inventory, etc.
h. G/L Detail Code
Example: Cash in Bank1, Cash in Bank2, Petty Cash Fund, etc, for
the G/L account Cash
i. Inventory Item
If the Company is a selling concern, or if it wants to monitor its
inventory items by supplier, it is advisable that the user religiously
enters the correct supplier code for each item, otherwise, any supplier
code may suffice. Extra care must also be observed in entering the unit
of measure and the standard pack for each item.
3. Documents/Transactions Involved/Covered
a. Receiving Report (RR)

b. Return to Supplier (RTS)
c. Stock Transfer Slip (STS)
d. Material Requisition and Issuance Slip (MRIS)
e. Charge Sales Invoice (CSI)
f. Debit/Credit Memo (DM/CM)
g. Physical Count
Each of the above-mentioned documents/transactions are defined in Section 3 of

this manual. Some companies maybe using different names for some of the
documents involved. Thus, the user must always take into consideration the nature of
each of the documents being used by the Company before entering the same in DBAS
(substance over form).
4. Reports Generated
a. Master file listings

b. Transaction listings
c. Inventory/purchases related reports
d. Books/registers for specific documents under this application
e. Input Tax Listing
5. Related/Linkage with Other DBAS Application Systems
* With Accounts Payable Monitoring

1. The same supplier Master file is used in both application systems.
2. Receiving report (RR) and return to supplier (RTS) documents are common to
both
systems.
* With Accounts Receivable (A/R) and Sales Monitoring

1. The same customer Master file is used in both application systems.
2. Charge sales invoice (CSI) and debit/credit memo (DM/CM) documents are
common to
both systems.
The above-mentioned relation between the two application systems only applies
when
the Company is a selling concern.
* With General Ledger Preparation

1. The same area, project, G/L account, and G/L detail code Master files are used in
both
application systems.
6. Initialization Guidelines and Procedures
1. Identify the different inventory categories and locations applicable to the

Company and, enter the same in the corresponding Master files with their
assigned codes.
2. Based on existing records, enter the supplier and customer information in
the corresponding Master files with their assigned codes.
3. Based on the Company’s existing reporting requirements, determine the
best area-project combination, and enter the same in the corresponding
Master files with their assigned codes.
4. Based on the Company’s chart of accounts, enter the G/L account and
G/L detail codes in the corresponding Master files with their assigned
codes.
5. Based on existing inventory records, assign codes for each inventory
items and enter the same in the inventory Master file.
6. Conduct a physical count of all the Company’s inventory items. If this is
not possible, the Company may prepare, based on the manual stock
cards, a listing of all inventory items with their corresponding balances
(quantity and amount) as of a certain cut-off date.
7. Enter in the RR data entry function the data obtained in 6. A separate
“dummy” RR number shall be assigned for each inventory location.
8. Obtain an RR detailed transaction listing of the data entered in 7, and
check the Completeness and accuracy of the information therein against
the source data in 6. Make the necessary corrections, if any.
9. Perform “daily update” for the RR numbers corresponding to the data
entered in 7.
10. Documents/transactions after the cut-off date mentioned in 6 may already
be entered and processed.
7. Other Important Matters
* Moving Average Costing
In this type of inventory costing, DBAS computes a new carrying cost for an
inventory item every time an RR or RTS transaction for such item is entered and
processed. Consequently, such carrying cost is the one used in the transfer (STS),
issuance (MRIS), and sale (CSI/DM/CM) of the item.
To ensure uniform and accurate inventory costing, it is recommended that the

Company enters and updates the RR and RTS documents ahead of other
inventory-related documents/transactions.
* Value-Added TAX (VAT) Computation
DBAS takes care of computing the input and output taxes for each inventory
item entered in the RR, RTS, CSI, and DM/CM data entry functions. The user is
only required to enter the gross amount (VAT included, if any) for each item, and
identify whether such is a VAT or non-VAT item.
* Changes in Units of Measure and Standard Pack
Whenever there is a change in both or any of the units of measure (purchase

and issue) used for an inventory item, the user simply effect such change in the
inventory Master file. If there is a corresponding change in the standard pack (i.e.,
conversion factor between the two units of measure), the same shall also be
reflected in the Master file. DBAS will be the one responsible in computing the
resulting on-hand quantity after such change. Moreover, previous transactions for
the said inventory item will also reflect the new units of measure with corresponding
changes in quantities.
* Mispostings / Errors in Data Entry
Whenever mispostings or errors have been made in the data entry of

documents/ transactions, the following rules shall be observed:
1. When the misposting/error occurred in the RR data entry, an RTS (use

dummy” number) need to be entered to negate the effect of the
misposting/error. Afterwards, another dummy RR shall be entered for the
correct amounts/items. If the error happened in the RTS, do the reverse.
2. A dummy STS is used to correct an erroneous STS.
3. A dummy MRIS is used to negate the effect of an erroneous MRIS, and a
dummy MRIS is entered for the correct items. The reverse is also true.
4. A dummy DM and/or CM is used to correct erroneous sales entries in the
CSI, DM, and CM.
1.2 Accounts Payable (A/P) Monitoring
1. Scope and Limitation
This application system involves the recording and summarization of such

documents/ transactions involving purchases on account, payment of accounts,
creditors/suppliers’ debit/credit memos, and other adjustments to the accounts payable
account. Consequently, it will generate reports/screen displays showing balances and
movements in suppliers’ accounts and details of purchases from these suppliers.
Among others, it has the following functions and features:
a. Multi-classification of suppliers/creditors,
b. Automatic entry into the inventory module of items purchased,
c. Application of payments made to outstanding supplier’s invoices either by
FIFO or specific identification methods,
d. Preparation of supplier’s subsidiary ledgers based on user-defined period
covered and a schedule of due dates of accounts payable, and
e. Preparation of purchases listing by inventory item or by supplier based on
user-defined period covered.
c. Supplier Information
d. Inventory Item
The inventory-related Master files are only necessary if the Company desires to
also obtain inventory and purchases-related reports in this application system.
Otherwise, the supplier Master file may suffice.
a. Receiving Report (RR)

b. Return to Supplier (RTS)
c. Accounts Payable Voucher (APV)
d. Accounts Payable Updates (APU)

this manual. Some companies may be using different names for some of the
each of the documents being used by the Company before entering the same in DBAS.
The RR is used to set up the amount of A/P due to a supplier concerning a

particular purchase, while the RTS serves as a deduction thereto. The APV is used to
record any payments made to the supplier, while the APU is used to record all the other
adjustments being made to the supplier’s account.
In data entry of these documents, the RR and RTS shall be entered and processed
ahead of the APV to ensure that all the suppliers’ invoices have already been set-up in
the A/P subsidiary ledgers before payments/adjustments are made thereto.

c. Accounts payable related reports
e. Stock Receipts Listing
f. Input Tax Listing
The last two reports are provided only if the Company also enters the inventory-
related information (category, location, item) stored in the Master files during data entry.
5. Relation/Linkage with Other DBAS Application Systems
* With Inventory Monitoring
1. The same supplier Master file is used to both application systems.

2. Receiving report (RR) and return to supplier (RTS) documents are
common to both systems.
1. Accounts Payable Voucher (APV) document is common to both systems.
1. Based on existing records, enter the supplier information in the supplier

2. If the Company wants to also obtain inventory and purchases-related
information, identify the different inventory categories, locations, and
items applicable to the Company, and enter the same in the
corresponding Master files with their assigned codes.
3. Based on the existing manual records of A/P, prepare a listing of all the
suppliers with their corresponding A/P balances as of a certain cut-off
date.
4. Enter in the APU data entry function the data obtained in 3 above. A
separate “dummy” APU number shall be assigned for each supplier
type/group. In the detail portion of the APU data entry, the total amount of
outstanding A/P for each supplier (enter “INV 99999999”), or a breakdown
by invoice number of such amount maybe entered.
5. Obtain an APU detailed transaction listing of the data entered in 4, and
check the completeness and accuracy of the information therein against
the source data in 3. Make necessary corrections, if any.
6. Perform “daily update” for the APU numbers corresponding to the data
entered in 4.
* Application of Payments Made to Suppliers
In DBAS, two options are given to the user in applying the payments made to
suppliers’ accounts, namely first in-first out (FIFO), and specific identification. In FIFO,
DBAS takes care of applying the payments made to oldest invoices, while in specific
identification, the user will be the one choosing which suppliers’ invoice are being paid.
In cases of overpayments, the exceeding amount shall be applied to invoice

number “99999999”. This invoice number is considered as a suspense account.
Subsequently, DBAS takes care of applying the overpayments to future suppliers’
invoice.
* Payments to Several suppliers in One APV
The APV data entry function only allows a single supplier foe each APV. Thus,
whenever the user encounters a single APV representing payments to several
suppliers’ accounts, he/she has to follow the procedures mentioned below.
1. The APV is not entered as payment to supplier’s account (i.e., no supplier

code is entered in the APV).
2. To effect the payments made to the several suppliers’ accounts, an entry
is made in the APU data entry function. The “document type” and
“number” in the summary portion shall be “APV” and the APV number
respectively.
3. In the detail portion of the APU data entry function, the user shall enter the
corresponding supplier code and invoice/s (reference type is “INV”) being
paid for each of the several suppliers.
* Purchase of Services / Other Adjustments
Purchase of services and other adjustments are posted in the A/P subsidiary ledger
through the APU data entry function. In the summary portion of this function, the user
shall enter the document type and number used by the Company (not the supplier) in
recording the transaction in the books (e.g., JV, OR), and the net amount affecting A/P.
Subsequently, in the detail portion, the user shall enter the supplier’s document type
and number (e.g., INV, DM, CM). At the Company’s point of view, this is called
“reference”. Lastly, the amount of the supplier’s invoice, DM, or CM shall be entered
9positive or negative depending on the reference type).
* Use of Invoice Number “99999999” as Suspense Account
Aside from using this number in cases of overpayments, the user may also use this
number when no particular invoice is issued by the supplier, or if the Company does not
monitor it’s a/P by suppliers’ invoices.
Whenever mispostings or errors have been made in the data entry of documents/
transactions under this application, corrections/adjustments are made in the APU data
entry function. Specific guidelines and procedures are outlined below.
1. The user enters a “dummy” APU number (document type maybe “OTH”
for others, or any other three-letter combination) in the summary portion.
The net amount maybe zero if the user is merely transferring the amount
due.
2. In the detail portion, the user enters the supplier code and the RR or
invoice number that used to be adjusted/corrected (reference type is
either “RR” or “INV”).
3. Depending on the nature of the adjustment/correction (addition or
deduction), a positive or negative amount shall be entered by the user for
each RR/invoice number.
4. Several suppliers/RR/invoices maybe entered in the detail portion but the
net amount should equal to that entered in the summary portion.
1.3 Accounts Receivable (A/R) and Sales Monitoring
1. Scope and Limitations
This application system involves the recording and summarization of such

documents/ transactions involving sales, cash receipts, debit/credit memos, and other
adjustments to the accounts receivable (A/R) account. Consequently, it will generate
reports/screen displays showing balances and movements in customers’ accounts,
sales and cost of sales summary, and detailed sales listings. Among others, it has the
following functions and features:
a. Multi-classification of customers,
b. Automatic entry into the inventory module of items sold,
c. Comparison of customer balances with established credit limits,
d. Application of customer payments to outstanding invoices either by FIFO
or specific identification methods,
e. Preparation of customer’s subsidiary ledgers, aging of accounts, and
statement of accounts based on user-defined period covered, and
f. Preparation of sales listing by product line or by customer based on user-
defined period covered.
c. Inventory Item
d. Customer Information
d. Area Code
e. Project Code
f. G/L Account Code
g. G/L Detail Code
The inventory-related Master files, customer Master file, and area, project, G/L
account, and G/L detail codes Master files are only necessary if the Company desires
to also obtain inventory and sales-related reports in this application system. Otherwise,
the customer Master file may suffice.
a. Charge Sales Invoice (CSI)

b. Debit/Credit Memo (DM/CM)
c. Official Receipt (OR)
d. Accounts Receivable Updates (ARU)

this manual. Some companies maybe using different names for some of the
each of the documents being used by the Company before entering the same in DBAS
(substance over form).
The CSI is used to set up the amount of A/R due from a customer concerning a
particular sale, while the DM/CM serves as an addition/deduction thereto. The OR is
used to record any payments made by the customer, while the ARU is used to record
all the other adjustments being made to the customer’s account.
In data entry of these documents, the CSI shall be entered and processed ahead of
the DM/CM, OR, and ARU to ensure that all the invoices have already been set-up in
the A/R subsidiary ledgers before payments/adjustments are made thereto.

c. Accounts receivable/sales related reports
1 The same customer Master files used in both application systems.

2. Charge sales invoice (CSI) and debit/credit memo (DM/CM) documents
are common to both systems.
1 The same area, project, G/L account, and G/L detail code Master files are
used in both application systems.
2. Official Receipt (OR) document is common to both systems.
1. Based on existing records, enter the customer information in the customer

Master file with their assigned codes.
2. If the Company wants to also obtain inventory and sales-related
information, identify the different inventory categories, locations, and
items applicable to the Company, and enter the same in the
corresponding Master files with their assigned codes. The customer,
area, project, G/L account, and G/L detail codes shall also be entered in
the corresponding Master files.
3. Based on the existing manual records of A/R, prepare a listing of all the
customers with their corresponding A/R balances as of a certain cut-off
date.
4. Enter in the ARU data entry function the data obtained in 3 above. A
separate “dummy” ARU number shall be assigned for each customer
group. In the detail portion of the ARU data entry, the total amount of
outstanding A/R for each customer (enter “INV 99999999”), or a
breakdown by invoice number of such amount maybe entered.
5. Obtain an ARU detailed transaction listing of the data entered in 4, and
check the completeness and accuracy of the information therein against
the source data in 3. Make the necessary corrections, if any.
6. Perform “daily update” for the ARU numbered corresponding to the data
entered in 4.
* Data Entry of Cash Sales Invoices
Cash sales invoices are entered first in the CSI (Charge Invoice) data entry
function (a separate customer code in the customer Master file shall be provided for all
cash sales). Afterwards, when the CSIs have already been processed, the same cash
sales invoice shall be entered in the OR data entry function using the customer code
provided for cash sales. Thus, the resulting net amount for the cash sales’ customer
code shall always be zero.
* Application of Payments Made by Customers
Similar to the accounts payable application, two options are also given to the user
in applying the payments made t customers’ accounts, namely, first in – first out
(FIFO), and specific identification. In FIFO, DBAS takes care of applying the payments
made to oldest invoices, while in specific identification, the user will be the one
choosing which invoices are being paid.
In cases of overpayments, the exceeding amount shall be applied to invoice

number “99999999”. This invoice number is considered as a suspense account.
Subsequently, DBAS takes care of applying the overpayments to future invoices.
* Payment from Several Customers in One OR
The OR data entry function only allows a single customer for each OR. Thus,
whenever the user encounters a single OR representing payments made by several
customers, he/she has to follow the procedures mentioned below.
1 The OR is not entered as payment to customer’s account (i.e., no

customer code is entered in the OR).
2. To effect the payments made to the several customers’ accounts, an entry
is made in the RU data entry function. The “document type” and “number”
in the summary portion shall be “OR “ and the OR number, respectively.
3. In the detail portion of the ARU data entry function, the user shall enter
the corresponding customer code and invoice/s (reference type is “INV”)
being paid by each of the several customers.
* Other Charges / Adjustments
Other charges/adjustments to customers’ accounts are posted to the A/R

subsidiary ledger through the ARU data entry function. In the summary portion of this
function, the user shall enter the document type and number used by the Company (not
the customer) in recording the transaction in its books (e.g., JV, APV), and the net
amount affecting A/R. Subsequently, in the detail portion, the user shall enter the
Company’s reference document issued to the customer (e.g., INV, DM, CM), or the
ones affected by the charges/ adjustments made, and the corresponding amount
(positive or negative depending on the reference type).
* Use of Invoice Number “99999999” as Suspense Account
Aside from using this number in cases of overpayments made by customers, the
user may also use this number when no particular invoice is issued by the Company in
setting up the A/R, or if the Company does not monitor it’s A/R by invoices.
Whenever mispostings or errors have been made in the data entry of documents/
transactions under this application, corrections/adjustments are made in the ARU data
entry function. Specific guidelines and procedures are outlined below.
1 The user enters a “dummy” ARU number (document type maybe “OTH”
for others, or any other three-letter combination) in the summary portion.
The net amount maybe zero if the user is merely transferring the amount
due.
2. In the detail portion, the user enters the customer code and the invoice
number that need to be adjusted/corrected (reference type is “INV”).
3. Depending on the nature of the adjustment/correction (addition or
deduction), a positive or negative amount shall be entered by the user for
each invoice number.
4. Several customers/invoices maybe entered in the detail portion but the
net amount should equal to that entered in the summary portion.
1.4 General Ledger Preparation
1. Scope and Limitations
This application system covers the recording and summarization of sales,

purchases, cash receipts, cash disbursements, and journal vouchers. Consequently, it
will generate monthly the corresponding books/registers, general ledger, and trial
balance. At any time, DBAS also generates account schedules and analysis based on
user-defined period covered. The strength of this application lies in its coding system
(area-project-G/L account-G/L detail) which provides plenty of alternatives to the user.
Moreover, a large variety of reports is also available to the user.
a. Area Code
b. Project Code
c. G/L Account Code
d. G/L Detail Code
a. Accounts Payable Voucher (APV)

b. Cash Disbursements Voucher (CV)
c. Official Receipt (OR)
d. Journal Voucher (JV)

this manual.

c. Books/registers for specific documents under this application
d. General Ledger (G/L)
e. Trial Balance
f. G/L Account Schedule
g. G/L Account Breakdown
h. G/L Account Analysis
i. Breakdown of Vouchers Payable
1. The same area, project, G/L account, and G/L detail code Master files are
used in both application systems.
* With Accounts Payable Monitoring
1. Accounts Payable Voucher (APV) document is common to both systems.
* With Accounts Receivable and Sales Monitoring
1. The same area, project, G/L account, and G/L detail code Master files are
used in both application.
2. Official Receipt (OR) document is common to both systems.
1. Based on the Company’s existing reporting requirements, determine the

best area-project combination, and enter the same in the corresponding
2. Based on the Company’s chart of accounts, enter the G/L account and
G/L detail codes in the corresponding Master files with their assigned
codes.
3 Based on the existing general ledger, prepare a detailed trial balance for
the Company as of a certain cut-off month.
4. Enter in the JV data entry function the data obtained in 3. A “dummy” JV
number shall be assigned for the journal entry.
5. Obtain a JV detailed transaction listing of the data entered in 4, and check
the completeness and accuracy of the information therein against the
source data in 3. Make the necessary corrections, if any.
6. Perform “daily update” for the JV number corresponding to the data
entered in 4.
7. Documents/transactions after the cut-off month mentioned in 3 may
already be entered and processed.
The APV is used primarily to facilitate monitoring of any accruals made during a
particular month. Considering that not all of the Company’s cash disbursement
vouchers (CV) prepared during a particular month are paid during the same month, a
journal entry is necessary to record any accruals. However, with the use of APV, the
Company’s accounting staff is relieved of the tedious job of identifying the accruals that
need to be made, preparing the journal entry, and reversing such entry during the next
month.
The APV is actually also the CV (same number is used for both document types).
However, in the APV data entry function, DBAS automatically credits to the “Voucher
Payable” account the amount of the CV instead of the user crediting the particular
“cash account”. Consequently, in the CV data entry function, DBAS again
automatically debits to the “Vouchers Payable” account the said amount of the CV with
the user crediting this time the particular “cash account”. Thus, when a particular CV is
prepared during a particular month, it is the entered as APV. However, it is not entered
as CV until actual disbursement has been made (which could be during a succeeding
month/s).
The resulting balance in the “Vouchers Payable” account in the general ledger,
therefore, represents the accrued payables. A Breakdown of Vouchers Payable
report is provided to the user whenever he/she wants to see the nature of these
accruals.
* DBAS-Generated Journal Entries (JV 5, 7, and 10)
DBAS summarizes monthly the individual journal entries in the APV, CV, and OR.
Subsequently, DBAS generates a consolidated entry for each of these documents.
Such consolidated entries are ones posted automatically in the general ledger together
with the journal entries from the manual JVs entered by the user. The DBAS-assigned
JV numbers for these consolidated entries are 5 for APV, 7 for CV, and 10 for OR.
* JV # 4, 8, and 9
Aside from the above-mentioned DBAS-generated JVs, another group of JVs is

also generated in DBAS. However, unlike JV numbers 5, 7, and 10, this separate
group of JVs are incomplete. The entries therein consist only of the charges/credits
entered by the user in the MRIS, CSI, and DM/CM. The user has still to complete such
JVs in the JV data entry function before these could be updated/posted in the general
ledger together with the other manual JVs being entered.
In order to generate these JVs, the user chooses the Add option in the JV data
entry function. The use then enters the number corresponding to the JV he/she wants
to be generated (4 for MRIS, 8 for CSI, and 9 for DM/CM). After DBAS has generated
the incomplete journal entry in the detail portion, the user then proceeds to complete
such journal entry. A printout of the said JV may then be generated in the transaction
listing option of the Report Generation module.
Note: Generation of JVs 4, 8, and 9 shall be done only after all the documents
for the month corresponding to such JV has been entered and
processed. Otherwise, the JV generated is incomplete and erroneous.
Any misposting or error in this application is adjusted/corrected by preparing

another JV to correct such misposting or error.
* Year-End Closing
Every end of the Company’s fiscal year, all the balances of the nominal accounts
are closed (zero out) to the retained earnings account. In DBAS, this is accomplished
by making a closing entry at the start of the new fiscal year. Specific procedures and
guidelines to follow are outlined below.
1. This closing entry is prepared right after the monthly closing process of
the last month of the preceding fiscal year has been completed.
2. To prepare such closing entry, the user chooses the Add option in the JV
data entry function. The user then “20” at the JV # prompt.
3 After entering the other data for the JV, the computer then asks the user
to enter the password for monthly closing.
4. The use must then enter the starting and ending G/L account codes for all
the nominal accounts.
5. DBAS will then generate a closing entry for all the nominal accounts. The
user has to complete such entry by entering the difference in the debit
and credit columns to the retained earnings account.
6. The user must check the said entry against the last month’s trial balance
for completeness and accuracy. To facilitate such review, a printout of the
closing entry may be generated in the transaction listing option of the
Report Generation module.
7. The closing entry (JV #20) is then updated/posted to the G/L by
performing “daily update” in the Process module of DBAS.
8. After such update, the user must then print the trial balance and check if
the balances of the nominal accounts have already been zeroed out and
closed to the retained earnings account.
1.5 Outstanding Checks Monitoring
To facilitate the bank reconciliation procedures of the Company, the user may find this
monitoring system to the very helpful. This system is an adjunct of the general ledger
application, particularly the CV data entry function. Considering that check numbers are
entered for each CV, the user has only to “tag” those checks which have already cleared
based on the bank statement. Consequently, the user could generate a report of all to-date
outstanding checks and/or all cleared checks during a user-defined period.
In order to properly sort the outstanding/cleared checks, the user may find it convenient
to assign two or three letter prefixes, representing the bank involved, to the check numbers
when entering the same on the CV data entry function (e.g., “MET789654321” instead of just
“789654321”).
SECTION 8
G/L – S/L REVIEW and RECONCILIATION
In order to check on the completeness and accuracy of DBAS processing, it is a must that
the Company perform a monthly review and reconciliation of DBAS-generated reports. In each of the
sub-sections, the user is given the different procedures and guidelines in doing such review and
reconciliation.
8.1 Review of the Monthly Update Control Report
The Monthly Update Control report must be printed every after monthly closing. Such
report gives the total amounts of the inventory items, accounts receivable (A/R), and
accounts payable (A/P) being maintained by the different application systems. It also gives
the total amounts of the documents/transactions updating each of the said accounts during
the month. The user must review this report by performing the comparisons/checking
outlined below. (Any differences or unusual items detected on the review must be reported to
JEVIBA and Company for proper disposition before adjustments are made by the user.)
1. The “previous balance” must be compared against the last months’ “current
balance”. Any difference indicates that the files being used have been altered
outside of DBAS. The user must then identify the specific item/s on the inventory
movement or subsidiary ledgers which carry the altered balances, and adjust the
same accordingly.
2. The totals for each of the documents/transactions shall be compared against the
totals reflected on the appropriate books/registers. Any difference indicates that
DBAS processing might not have performed properly, or files have been altered.
The user could identify the specific item/s which cause the difference by
comparing the details of inventory movement or subsidiary ledgers against the
details of the books/registers. Adjustments shall then be made based on the
nature of the difference detected.
3. Any difference between the “current balance” and “computed balance” also
indicates that files have been altered outside of DBAS. The user must then check
on the completeness of the items listed on the inventory movement or subsidiary
ledgers. Any missing item therein shall then be reentered/set-up.
8.2 Review of Inventory Movement Summary
This report gives the details of all inventory movements during the month. Specific
procedures and guidelines in reviewing this report are given below.
1. Inasmuch as separate inventory movement reports are printed for each inventory
location, the user must get the totals (previous and current balances) of all the
locations and compare the same against those in the Monthly Update Control
report. Any difference must be treated in the same manner as in procedure 1 of
Section 8.1 (Review of Monthly Update Control Report).
2. The user must also scan the inventory movement details for any unusual items
therein like sudden increase in unit cost (erroneous item code might have been
entered), negative balances, similar items with two different item codes, and items
which have zero quantity balances but unusually large balances in amounts.
8.3 Review of A/P and A/R Subsidiary Ledgers
These reports give the details of all charges, credits and adjustments made in the A/P
and A/R accounts. Specific procedures and guidelines in reviewing these reports are outlined
below.
1. Inasmuch as separate summaries are provided for each supplier/customer type,

the user must get the totals (previous and current balances) of all the
supplier/customer types and compare the same against those in the Monthly
Update Control report. Any difference must be treated in the same manner as in
procedure 1 of Section 8.1 (Review of Monthly Update Control Report).
2. The user must also scan the individual subsidiary ledgers for any unusual items
therein like negative balances, duplicate supplier/customer/s accounts (two codes
are used), and erroneous dates of invoices (aging of A/R or A/P schedule are
affected).
8.4 Review of the General Ledger (G/L)
Outlined below are the specific guidelines and procedures in reviewing this report.
1. The grand totals in the “previous balance” and “current balance” columns of the
G/L must be zero. Moreover, the total debits and credits must also tally.
Otherwise, alterations must have been made on the files outside of DBAS
processing. The user must then inform JEVIBA and Company for proper
disposition of the resulting error.
2. At the end of the G/L report is a breakdown by books/registers of the total
debits/credits in the G/L. The user must confirm the figures therein against the
total debits/credits reflected in each of the Company’s books/registers. Any
difference therein indicates that some entries in the books/registers might not
have been posted in the G/L or erroneous DBAS processing occurred. The user
must likewise inform JEVIBA and Company of such differences, if any.
8.5 G/L – S/L Reconciliation
In the same manner as the manual accounting system, the user must also perform a
monthly reconciliation of the general ledger and subsidiary ledger balances of the inventory,
accounts receivable, and accounts payable accounts. In DBAS, such subsidiary ledgers
consist of the Inventory Movement Details for inventory, and A/R and A/P subsidiary ledgers.
To facilitate the said reconciliation process, the user could print the G/L Account Analysis
report for each of the accounts and compare the entries therein against those reflected in the
inventory movement summary and A/R and A/P subsidiary ledgers. Depending on the nature
of the differences detected, if any, the user must then make the necessary adjustments in the
G/L and/or the corresponding S/Ls.
APPENDIX A
ERROR MESSAGES
* FILE IS MISSING, Please Consult JEVIBA

DON’T ATTEMPT TO COPY, Please Consult JEVIBA
DBAS has been improperly installed in your computer harddisk.
* DATE IS OUT OF RANGE
The date entered by the user prior to using DBAS is not within the current DBAS processing
month. The user has to enter another date.
* INSUFFICIENT DISK SPACE, You have to DOWNLOAD or PURGE data
(See Downloading of Data, Section 6.5)
* CODE ALREADY EXISTS IN THE MASTER FILE
The code used to represent an item/record being added into the Master file already exists
therein. Addition is, therefore, denied to avoid duplication.
* NO SUCH CODE EXISTS IN THE MASTER FILE
The code being edited/deleted/entered does not exist on the Master file. Addition of such code
into the Master file is proper.
* EXISTING RECORD/S ALREADY USES THIS CODE
The code being deleted has already corresponding records on other related Master files. For
example, a number of G/L detail codes already exist for a particular G/L account code being
deleted. Deletion is, therefore, denied.
* RECORD HAS EXISTING TRANSACTION(S)
The particular item/record being deleted on the Master file (i.e., supplier, customer, inventory
item, and G/L account code) has already existing balances/transactions. Deletion is, therefore,
denied.
* DOCUMENT NUMBER ALREADY EXISTS
The document number used to represent a document/transaction being added in the

transaction file already exists therein. Addition is, therefore, denied to avoid duplication.
* DOCUMENT NUMBER DOES NOT EXIST
The document number being edited/deleted does not exist on the transaction file. Addition is
the proper option.
* RR NUMBER DOES NOT EXIST

The RR number being entered does not exist on the RR transaction file. Either the RR number
being entered is erroneous, or addition of such RR number into the RR transaction data entry is
proper.
* ITEM CODE ALREADY EXISTS
The inventory item code being added in the transaction file already exists therein. Addition is,
therefore, denied to avoid duplication.
* ITEM CODE DOES NOT EXIST
The inventory item code being edited/deleted does not exist on the transaction file. Addition is
the proper option.
* ACCOUNT CODE ALREADY EXISTS
The area-project-G/L account-detail code being added in the transaction file already exists
therein. Addition is, therefore, denied to avoid duplication.
* ACCOUNT CODE DOES NOT EXISTS
The area-project-G/L account-detail code being edited/deleted does not exist on the transaction
file. Addition is the proper option.
* INVOICE NUMBER ALREADY EXISTS
The invoice number being added in the transaction file already exists therein. Addition is,
therefore, denied to avoid duplication.
* INVOICE NUMBER DOES NOT EXISTS
The invoice number being edited/deleted does not exist on the transaction file. Addition is the
proper option.
* NO SUCH INVOICE EXISTS FOR THIS SUPPLIER/CUSTOMER
The invoice number being added/entered does not exist for the particular supplier/customer.
Addition/Entry is, therefore, denied.
* NO MATCHING APV # OR APV # NOT YET UPDATED
The cash disbursement voucher (CV) number being added/entered in the CV data entry
function does not have a matching accounts payable voucher (APV) number, or even if it has, such
APV number has not yet been updated. Addition/Entry is, therefore, denied.
* INVALID DATE OR DATE > CURRENT DATE
The date being entered is invalid (correct format is “mm/dd/yy”), or such date is over and above
the existing date used in DBAS. The correct date must be entered, or the document/transaction is
not yet due for data entry (i.e., next month’s transaction).
* FIELD/S MUST NOT BE EMPTY
The user is required to make an entry in the said date field and must not leave it blank.
* VALUE MUST BE GREATER THEN ZERO
The user must enter a value/amount greater than zero for the said data field.
* VALUE MUST NOT BE EQUAL TO ZERO
The user must enter a value/amount greater than, or less than zero for the said data field.
* ONE FIELD MUST BE ZERO AND THE OTHER > 0
When the user is required to make entries to two related data fields (e.g., unit cost and total
cost), one data field must hav a value equal to zero, and the other data field must have a value
greater than zero. DBAS will be the one responsible for computing the value of the other data field.
* VALUE MUST BE > 0 AND <= AMOUNT DUE
When entering amounts in the A/P or A/R application of payments/collections, the user must
enter a payment/collection amount greater than zero but not greater than the amount due for a
particular invoice.
* AMOUNT DEPENDS ON REFERENCE TYPE … CHECK AMOUNT
When entering amounts in the detail portion of the A/P or A/R updates, the user must enter a
positive or negative value/amount depending on the nature of the reference document being
entered (e.g., invoice/DM is positive, while CM is negative).
APPENDIX B
REJECTION MESSAGES
* NO MATCHING LOCATION CODE

NO MATCHING SUPPLIER CODE
NO MATCHING CUSTOMER CODE
NO MATCHING ITEM CODE
NO MATCHING ACCOUNT CODE
The code entered does not exist on the Master file. Either the code entered is erroneous, or an
addition of such code into the Master file is proper.
* NO MATCHING INVOICE NUMBER, or
DUPLICATE INVOICE OR INVOICE NOT FOUND
The invoice number entered does not exist on A/P or A/R subsidiary ledger of the
supplier/customer. Either the invoice number entered is erroneous, or the invoice number has not
yet been entered, or such invoice has been erroneously entered into another supplier/customer’s
account.
* DOCUMENT AMOUNT IS EQUAL TO ZERO
DBAS only accepts quantifiable transactions.
* TOTAL DEBITS IS NOT EQUAL TO TOTAL CREDITS
The journal entry entered is erroneous, or incomplete.
* NET AMOUNT IS NOT EQUAL TO TOTAL AMOUNT OF DETAILS
The net amount entered in the summary portion of the document is not equal to the total
amount in the detail portion. Either of the two amounts is, therefore, erroneous.
* APPLIED AMOUNT IS NOT EQUAL TO DOCUMENT AMOUNT
The total amount applied to supplier/customer’s invoices is not equal to the amount entered for
the document (APV/OR). Either the application of payment/collection, or the document amount
entered is erroneous.
APPENDIX C
DBAS INSTALLATION GUIDELINES
* HARDWARE REQUIREMENTS
DBAS has the following minimum hardware requirements:
1. 1 unit microcomputer with monitor & keyboard, and a minimum of 640KB

memory,
2. 1 unit harddisk,
3 1 unit 132-column dot-matrix printer, and
4. 1 unit Automatic Voltage Regulator (AVR).
The above-mentioned hardware requirements may vary depending on the volume of

transactions of the Company, and the desired period of maintaining such data in the harddisk
before downloading or purging the same. Thus, the Company may opt for later models of
microcomputers for faster processing and harddisk of larger storage capacity. Moreover, the
Company may also find it convenient to use several computers for data entry of
documents/transactions to further speed-up the recording process.
* Installing DBAS
JEVIBA and Company, the owner of DBAS, will be the one responsible in the first installation of
DBAS onto the computer/s. Subsequently, however, the user may install later versions of the
software onto the computer by simply inserting the CD-copy of DBAS into the drive A, and
entering/typing “A:DBASCOPY” on the C> prompt.
* After DBAS Installation
After each DBAS installation, the user must first execute the REINDEX function of the software
before proceeding into the other modules therein. This is done to ensure the proper operation of
the software.
To minimize the incidence of computer virus infection, it is suggested that the user limits the use
of the computer in running other softwares, much more if these are on CDs. Moreover,
storing/saving other data files (other than DBAS) onto the harddisk shall be avoided in order to save
on storage capacity.
APPENDIX D
GUIDELINES and PROCEDURES

WHEN USING SEVERAL COMPUTERS
DBAS recognizes the fact that one computer is not enough to accommodate the data
entry of documents/transactions of some large companies. Thus, in order to speed-up the
data entry procedures, separate computers maybe used in the data entry of some
documents/transactions. To be able to do this, DBAS makes use of the Local Area
Networking Utility.
In this set-up, the main computer containing all the Master file and transaction data is
called the host computer, while all the other computers are called as workstations. The host
computer can perform all the DBAS modules. Likewise, most of the DBAS modules can also
be done on workstations, except for “processing” and “reindexing” of data.
APPENDIX E
DBAS – EXCEL LINKAGE
DBAS reporting is only limited to the generation of general ledger (G/L), trial balance, and
the G/L account schedules and analysis. The preparation of the Company’s financial
statements and other schedules is accomplished by using a combination of Excel templates
and DBAS-generated data files (zzDBAS.xls).
The said Excel templates are actually pro-forma financial statements or schedules
created/designed according to the reporting requirements of the Company. Such templates
could be made/designed by any knowledgeable Excel user. On the other hand, the DBAS-
generated data file, zzDBAS.xls is a database file of the Company. This zzDBAS.xls file is
then copied and pasted on the template suggested by DBAS.
Specific procedures and guidelines to accomplish the above-mentioned DBAS-Excel

linkage are detailed below.
1. Instead of sending the results of report generation into the printer, the user
chooses the “File” option when asked “Send to: Printer/File”. All reports can be
sent to file.
2. DBAS then displays the Excel-template to be opened.
3 When DBAS has already finished creating the zzDBAS.xls, open the Excel-
template suggested in 2. Also, open zzDBAS.xls, select entire file, copy, and
finally, paste it on the said Excel-template.
4. To avoid encountering “Create Error: c:\zzDBAS.xls”, close it immediately after
pasting it on the Excel-template.

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dBAS Manual

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WELCOME TO DBAS

JEVIBA and Company

DBAS stands for Document-Based Accounting Software.

DESCRIPTIONS of the CONTENTS

¤ Appendix E contains information on the linkages/interrelation between DBAS and the

MENUS, SCREEN OPTIONS/COMMANDS,

1.1 The Main Menu

1.2 The Sub-Menus

1.3 Screen Options/Commands

MASTER FILE MAINTENANCE and INQUIRY

2.3 G/L Account

2.5 Inventory Category

2.6 Inventory Location

TRANSACTION DATA ENTRY

Summary Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Detail Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Data Displayed Explanation

Summary Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Data Displayed Explanation

Detail Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Data Displayed Explanation

Summary Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Data Displayed Explanation

Detail Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Data Displayed Explanation

Summary Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Detail Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Data Displayed Explanation

Summary Portion: Data Entry Options: Add, Edit

Data Entered Explanation

Detail Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Data Displayed Explanation

Summary Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Detail Portion 1: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Data Displayed Explanation

Detail Portion 2: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Data Displayed Explanation

Summary Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Data Displayed Explanation

Detail Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Data Displayed Explanation

Summary Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Detail Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Summary Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation

Detail Portion: Data Entry Options: Add, Delete, Edit

Data Entered Explanation