[ Reports ]

Account Summary Report #

The Account Summary Report gives an overall summary of the state of the selected (usually all) accounts at the end of a month (or at the current state for a month for which further transactions are to be entered).

In particular, this report summarizes the liability situation with respect to the accounts - that is, the financial liability of the club with respect to the membership owed to ordinary members and the flights owed to course and trial lesson members. Membership owed to course and temporary members is not included in the liabilities.

These numbers are significant from the accountancy point of view as these accounts represent (unsecured) creditors of the club.

Options #

Normally this report is run for all of the accounts in the system (both proper and trial lesson) including most of the tables except those for accounts which have liabilities expiring in the past. However, the options dialog shown when the report is selected allows just proper or just trial lesson accounts or selected subsets of these to be printed and also allows control of which tables are printed.

If selected proper or trial lesson accounts are chosen then the appropriate account selector dialog is shown after the summary report. In the case of the use of subsets of the accounts the report title is changed to include appropriate words: Max2 [ Selected ] ( Proper | Trial Lesson ) Account Summary Report. For selected proper accounts the account selector is listed in the report header. If the selected accounts or selected trial lessons are not all of those for the month then the number scanned and the number selected are also included in the report header.

The All, Default and None buttons select all, some or none of the tables to be printed. The default tables are all except those for liabilities which have already expired.

Table: Accounts by membership class #

This table shows all of the selected accounts (proper and trial lesson) classified by membership class. For each account class it shows the number of accounts, the number of members (which may be zero, one or more than one for proper accounts), the number of accounts which have not been marked for deletion at the end of the month and so will be carried forward to the following month, and the number of accounts which have been marked for deletion and so will be deleted.

Trial lesson accounts don't have a number of members associated with them - it is taken as one so the number of trial lesson accounts will always equal to the number of trial lesson members.

Table: Proper accounts by membership type #

This table summarizes the ordinary and temporary accounts by their type of membership. Despite its title, course accounts are not included in the table. For each membership type the number of ordinary accounts and the number of temporary accounts is given.

Since a particular membership type has only one membership class associate with it one of these numbers should always be zero. If they are both non-zero then something odd has happended such as a membership type being changed between ordinary and temporary or a membership type being deleted and another with the same index but the other class being created while an account with the old type still existed (which shouldn't happen).

Table: Proper accounts by property #

This table summarizes the proper accounts (none, ordinary, temporary and course membership; that is, all except trial lessons) by the properties they have and their membership class.

The properties included are those set directly on the account. The extra properties which can be implied by the membership type are not included in this table. Because each account can have any number of properties in the inclusive range zero to 10 (MAX_PROPERTIES, in TRANFILE.BAS) an individual account can appear zero or more times in this table. Therefore the columns will likely not add to the total numbers of accounts in each class.

Table: Proper accounts by balance range #

This table summarizes all of the non-trial lesson accounts by their money balances and their membership classes.

The money balances are classified into ranges depending on whether the account is in debt (owes the club money) or credit (owed money by the club). The totals for those in debt and those in credit are shown as separate rows.

Table: Unexpired ordinary membership liabilities #

This table summarizes the accounts with ordinary (not none, temporary, course or trial lesson) membership by the amount of membership, in months, which they are owed by the club.

The accounts are classified by type of membership, membership sale month, membership start month and fee paid. A row is printed for each such class.

Membership is taken to run from the start month to midnight on the following March 31st - so a start month of March indicates a short membership to the end of that month. Only accounts with unexpired membership are shown in this table, that is, accounts which expire at the end of a March at or following the month for which the report is printed.

For each row the details listed above for selection are printed together with:

Table: Expired ordinary membership liabilities #

This table is the same as the Unexpired ordinary membership liabilities table except that it selects the accounts for which membership has expired at the month in which the report is printed. As such, the number of unexpired months will always be zero so the following value and total columns will also be zero.

Table: Unexpired course liabilities #

This table summarizes the liabilities of course accounts which have:

The course account liability is taken to be the pro rata value of the remaining aerotow credit.

Accounts which meet the above criteria are classified using the attributes:

One row of the table is printed for each such class with the above information plus:

Table: Expired course liabilities #

This report is the same as the Unexpired course liabilities table except that it contains accounts with the start month more than 12 months ago. The total value of the remaining aerotow credit on the accounts is shown as zero.

Table: Unexpired trial lesson liabilities #

This table summarizes the current trial lesson liabilities. That is the trial lessons which were sold within the twelve months up to the end of the month of the report but which have not yet been flown.

The trial lessons are classified on type, sale month and fee paid. Each of these classifications is shown as one row in the table containing:

Table: Trial lesson liabilities expired this month #

This table is the same as the Unexpired trial lesson liabilities table except that it shows the trial lessons which have expired in the month of the report. That is, the trial lessons which were sold in the same month the previous year but have not been flown.

Unlike the course liability tables for expired courses, this table shows the value of the expired accounts.

The particular significance of these trial lessons is that, from an accountancy point of view, the value from a trial lesson is taken at the time it is flown or the time it expires. Therefore, this table can usefully be used in conjunction with the Trial lessons flown table in the Transaction Summary Report.

Table: Trial lesson liabilities expired in previous months #

This table is the same as the Unexpired trial lesson liabilities table except that it shows the trial lessons which have expired in months prior to the month of the report. That is, the trial lessons which were sold before the same month the previous year but have not been flown.

Typically this table is large and of historical interest only so is not printed by default.