PCjs Machines
Home of the original IBM PC emulator for browsers.
PC-SIG Diskette Library (Disk #1115)
[PCjs Machine "ibm5170"]
Waiting for machine "ibm5170" to load....
Information about “C-A-S-E ACCOUNTING”
C-A-S-E ACCOUNTING offers a system of accounting functions that meet the
needs of most small to mid-sized businesses.
C-A-S-E maintains three journals: the general journal and two
subsidiary journals, sales and payroll. Sales are recorded in the sales
journal because all sales transactions are basically similar. Payroll
transactions are recorded in the payroll journal because that provides
confidentiality, if desired. Also, both kinds of transactions generate
large numbers of detailed transactions with low dollar amounts, such as
sales tax and deductions, that clutter up the general journal when
entered individually. Totals for these two subsidiary journals are
entered into the general journal whenever desired, usually at fixed
accounting intervals.
C-A-S-E also maintains files detailing the transactions for cases or
projects (using the name that you use in your business), for invoices
and credit sales, for employee pay and deductions, for payables, and for
capital equipment. Whenever a transaction is entered through any of
these systems, the appropriate information is fed to the others that are
affected and to the appropriate journal. This information is readily
available, either on the screen or in printed reports.
C-A-S-E produces both the standard accounting reports and the
management reports that are most useful to knowledge firms: sales
journal, by profit line and tax class, between any two dates; payroll
journal, by employee by month, with deductions, between any two dates;
general journal, between any two dates. Transactions in any general
journal account between any two dates, with totals and balance. C-A-S-E
financial histories that detail every transaction for a case, line item
by line item. These use an easy-to-remember coding system that enables
you to match billings against expenses and partner's time. The total
expenses, billings, partner's time, disbursements from retainers, unpaid
invoices and balance are also shown. Accounts receivable, by invoice.
Accounts payable, by commitment and by firm.
This is a straightforward and professional accounting program with every
feature the small business will need.
CASEMAN.DOC
C-A-S-E ACCOUNTING
ACCOUNTING FOR CONSULTANTS
AND SMALL ENTERPRISES
IN THE KNOWLEDGE BUSINESS
for IBM-PC-compatible computers
Prepared For C-A-S-E Version 2.3
John Forester, M.S., P.E.
Custom Cycle Fitments
726 Madrone Ave.
Sunnyvale CA 94086
ii
The C-A-S-E program was written and developed
in dBase III+ from Ashton-Tate
and compiled with additional features
by Clipper from Nantucket
Published by
Custom Cycle Fitments
726 Madrone Ave.
Sunnyvale CA 94086
408-734-9426
Third Issue, April 1988
Fourth Issue, March 1989
Fifth Issue, October 1989
Sixth Issue, February 1990
C-A-S-E Programs and Manual
Copyright John Forester, 1987, 1988, 1989, 1990
The purchaser has purchased only a license
to use these software materials
on one computer for one company.
Copying of the C-A-S-E system as a unit from the distributed
disk, consisting of its program, its data file structures and
this manual, is permitted for purposes of evaluation and trial.
Those who decide to use it should pay a user license fee of $75
to John Forester at the above address.
iii
TABLE OF CONTENTS
OVERVIEW . . . . . . . . . . . . . . . . . . . . . . . . . . 1
ACCOUNTING SYSTEM STRUCTURE . . . . . . . . . . . . . . . 2
JOURNALS . . . . . . . . . . . . . . . . . . . . . . . . 2
INFORMATION FILES . . . . . . . . . . . . . . . . . . . 2
REPORTS . . . . . . . . . . . . . . . . . . . . . . . . 2
DISPLAYS . . . . . . . . . . . . . . . . . . . . . . . . 3
PARTNERS & PROFIT CENTERS . . . . . . . . . . . . . . . 3
ACCOUNTING PERIODS . . . . . . . . . . . . . . . . . . . 3
ACCOUNTS . . . . . . . . . . . . . . . . . . . . . . . . 3
BALANCE SHEET AND INCOME STATEMENT . . . . . . . . . . . 4
PRIVACY OF INFORMATION . . . . . . . . . . . . . . . . . 4
TRANSACTION POSTING: . . . . . . . . . . . . . . . . . . . 4
THE FLOW OF FINANCIAL DATA . . . . . . . . . . . . . . . 4
CLOSE OF THE YEAR . . . . . . . . . . . . . . . . . . . 5
LONGEVITY OF RECORDS . . . . . . . . . . . . . . . . . . 5
AUTOMATIC PROCESSING OF CERTAIN TRANSACTIONS . . . . . . . 5
SALES CALCULATIONS . . . . . . . . . . . . . . . . . . . 5
CAPITAL EQUIPMENT FILE & CALCULATION OF DEPRECIATION . . 5
JOB OR CASE RECORDS . . . . . . . . . . . . . . . . . . 6
DEPOSITS OR RETAINERS FOR JOBS OR CASES . . . . . . . . 6
KNOWING THE TRANSACTIONS FOR AN ACCOUNT . . . . . . . . 6
CREDIT SALES AND INVOICES . . . . . . . . . . . . . . . 6
PAYABLES . . . . . . . . . . . . . . . . . . . . . . . . 6
PAYROLL . . . . . . . . . . . . . . . . . . . . . . . . 6
INVENTORY AND PHYSICAL INVENTORY . . . . . . . . . . . . 7
LABOR COST REPORTS . . . . . . . . . . . . . . . . . . . 7
ALLOCATION OF OVERHEAD . . . . . . . . . . . . . . . . . 7
DIVISION OF PROFITS . . . . . . . . . . . . . . . . . . 7
INCOME CALCULATION . . . . . . . . . . . . . . . . . . . 8
BILLING FOR PARTNERS' TIME, KNOWING TOTAL BILLED TIME . 8
BOOKKEEPING PRACTICES . . . . . . . . . . . . . . . . . . 9
BALANCING THE BOOKS . . . . . . . . . . . . . . . . . . 9
BOOKKEEPING: DEBITS AND CREDITS . . . . . . . . . . . 10
SOME ACCOUNTING PHILOSOPHY . . . . . . . . . . . . . . . 11
TECHNICAL SUPPORT . . . . . . . . . . . . . . . . . . . 13
INSTALLING THE C-A-S-E SYSTEM . . . . . . . . . . . . . . 14
BACKUP COPIES OF DISKS . . . . . . . . . . . . . . . . . 14
EQUIPMENT REQUIRED . . . . . . . . . . . . . . . . . . . 14
SCREEN DRIVERS - IBM & ANSI . . . . . . . . . . . . . . 15
MATERIALS REQUIRED . . . . . . . . . . . . . . . . . . . 15
KEYING IN DATA . . . . . . . . . . . . . . . . . . . . . 15
INSERT AND TYPEOVER . . . . . . . . . . . . . . . . . 16
UPPER AND LOWER CASE LETTERS . . . . . . . . . . . . . 16
iv
C-A-S-E Table of Contents
Y y N n T t F f . . . . . . . . . . . . . . . . . . . 17
FILE STRUCTURE AND DIRECTORIES FOR C-A-S-E . . . . . . . 17
C-A-S-E DISKS AND CONTENTS . . . . . . . . . . . . . . . 17
WHAT YOU NEED TO KNOW ABOUT DOS . . . . . . . . . . . . 18
FILE COMMANDS . . . . . . . . . . . . . . . . . . . . 18
DIRECTORY COMMANDS . . . . . . . . . . . . . . . . . . 18
WHAT YOU NEED TO KNOW ABOUT YOUR PRINTER . . . . . . . . 19
INSTALLING C-A-S-E IN A DUAL-FLOPPY SYSTEM . . . . . . . 20
INSTALLING C-A-S-E ON A HARD DISK SYSTEM . . . . . . . . 21
Direct Start & BAT Files . . . . . . . . . . . . . . . 22
ALL INSTALLATIONS . . . . . . . . . . . . . . . . . . . 23
ALLOWING SUFFICIENT FILES . . . . . . . . . . . . . . 23
TESTING THE STARTUP . . . . . . . . . . . . . . . . . 23
INSTALLING ADDRESS LABELS . . . . . . . . . . . . . . . 23
PRINTER SETTINGS . . . . . . . . . . . . . . . . . . . . 24
PRACTICING WITH A FICTITIOUS COMPANY . . . . . . . . . . . 25
OPERATING INSTRUCTIONS . . . . . . . . . . . . . . . . . . 27
MENU STRUCTURE . . . . . . . . . . . . . . . . . . . . . 27
SETTING UP THE SYSTEM FOR YOUR COMPANY . . . . . . . . . 27
YOUR BUSINESS: FIRM NAME, PARTNERS, PROFIT LINES, PAY DEDUC-
TIONS, COMPUTER OPERATIONS, PRINTER CONTROL ETC. . . . 28
SETTING UP THE ACCOUNTS . . . . . . . . . . . . . . . . 30
KEYING IN CHANGES TO THE ACCOUNT LIST . . . . . . . . 30
TYPES OF ACCOUNT . . . . . . . . . . . . . . . . . . . 30
ACCOUNT INSTRUCTION CODES . . . . . . . . . . . . . . 31
SUBSIDIARY AND CONTROL ACCOUNTS . . . . . . . . . . . 32
ADDING LINE ITEMS TO BALANCE SHEET AND INCOME STATEMENT 33
PRINTING REPORTS . . . . . . . . . . . . . . . . . . . . 33
GENERAL JOURNAL SYSTEM . . . . . . . . . . . . . . . . . 34
TRANSACTION ENTRY . . . . . . . . . . . . . . . . . . 34
REPORTS AND DISPLAYS . . . . . . . . . . . . . . . . . 34
CORRECTIONS . . . . . . . . . . . . . . . . . . . . . 34
POSTING THE GENERAL JOURNAL TRANSACTIONS TO THE ACCOUNTS 35
SALES JOURNAL SYSTEM . . . . . . . . . . . . . . . . . . 35
TRANSACTION ENTRY . . . . . . . . . . . . . . . . . . 35
REPORTS AND DISPLAYS . . . . . . . . . . . . . . . . . 36
POSTING . . . . . . . . . . . . . . . . . . . . . . . 36
INVOICES AND CREDIT SALES . . . . . . . . . . . . . . . 36
INVOICE FORMATS . . . . . . . . . . . . . . . . . . . 36
ISSUING AN INVOICE . . . . . . . . . . . . . . . . . . 36
ENTERING INVOICE DATA . . . . . . . . . . . . . . . . 37
PREARRANGED PAYMENT FROM RETAINER . . . . . . . . . . 37
PRINTING OF ADDRESS LABEL . . . . . . . . . . . . . . 38
RECEIPT OF PAYMENT . . . . . . . . . . . . . . . . . . 38
v
C-A-S-E Table of Contents
YOUR UNIT OF BUSINESS: PROJECTS, CASES OR WHATEVER . . . 38
USING JOB OR PROJECT FINANCIAL REPORTS . . . . . . . . 38
Job Report Line Item Coding . . . . . . . . . . . . 39
Job List . . . . . . . . . . . . . . . . . . . . . . 39
CAPITAL EQUIPMENT AND DEPRECIATION . . . . . . . . . . . 39
DATA ENTRY . . . . . . . . . . . . . . . . . . . . . . 40
DEPRECIATION CALCULATIONS . . . . . . . . . . . . . . 40
REVISIONS . . . . . . . . . . . . . . . . . . . . . . 40
DURATION OF RECORDS . . . . . . . . . . . . . . . . . 40
REPORTS AND DISPLAYS . . . . . . . . . . . . . . . . . 40
ACCOUNTS PAYABLE SYSTEM . . . . . . . . . . . . . . . . 41
TRANSACTION ENTRY . . . . . . . . . . . . . . . . . . 41
REPORTS AND DISPLAYS . . . . . . . . . . . . . . . . . 41
INVENTORY SYSTEM . . . . . . . . . . . . . . . . . . . . 41
TRANSACTION ENTRY . . . . . . . . . . . . . . . . . . 42
INVENTORY POLICY . . . . . . . . . . . . . . . . . . . 42
PHYSICAL INVENTORIES - CORRECTING THE INVENTORY VALUE 43
PAYROLL SYSTEM . . . . . . . . . . . . . . . . . . . . . 43
TRANSACTION ENTRY . . . . . . . . . . . . . . . . . . 44
POSTING TO THE GENERAL JOURNAL . . . . . . . . . . . . 44
REPORTS AND DISPLAYS . . . . . . . . . . . . . . . . . 44
REVISIONS . . . . . . . . . . . . . . . . . . . . . . 45
LABOR COST REPORT . . . . . . . . . . . . . . . . . . 45
PRINTING JOURNAL BLANK SHEETS . . . . . . . . . . . . . 45
MAIL MERGE AND FORM LETTERS . . . . . . . . . . . . . . 45
TRANSACTION NUMBERS . . . . . . . . . . . . . . . . . . 47
MAKING BACKUP COPIES . . . . . . . . . . . . . . . . . . 47
CHOICES TO BE MADE WHEN STARTING UP . . . . . . . . . . 48
ONLY NEW JOBS [OR] ALL JOBS, NEW TRANSACTIONS [OR]
ALL JOBS, ALL TRANSACTIONS . . . . . . . . . . . . . 48
DATA TO BE INPUT WHEN STARTING UP . . . . . . . . . . 48
RESETTING TRANSACTION NUMBERS . . . . . . . . . . . . 49
EXAMPLES OF UNUSUAL TRANSACTIONS . . . . . . . . . . . . 49
CHOOSING THE PROPER ACCOUNT NUMBERS . . . . . . . . . 49
CHARGING PAID LABOR COSTS TO CASES . . . . . . . . . . 49
CHARGING PARTNER'S TIME TO JOBS . . . . . . . . . . . 50
SALES FROM OTHER PROFIT LINES . . . . . . . . . . . . 50
RECORDING PROFIT IN JOB RECORDS . . . . . . . . . . . 50
TRANSACTIONS WITH MORE THAN TWO ACCOUNTS . . . . . . . 51
CLOSING THE BOOKS . . . . . . . . . . . . . . . . . . . 51
CURRENT PERIOD . . . . . . . . . . . . . . . . . . . . 51
PERIOD CLOSING . . . . . . . . . . . . . . . . . . . . 51
ANNUAL CLOSING . . . . . . . . . . . . . . . . . . . . 52
DETAILED INSTRUCTIONS . . . . . . . . . . . . . . . . 52
RECLOSING THE BOOKS . . . . . . . . . . . . . . . . . . 57
vi
C-A-S-E Table of Contents
PASSWORD PROCEDURE . . . . . . . . . . . . . . . . . . . . 58
LIST OF FILES IN CASE SYSTEM . . . . . . . . . . . . . . . 59
DATA FILES ON THE C-A-S-E DATA DISK DIRECTORIES . . . . 59
PROGRAM FILES ON THE C-A-S-E DATA DISK DIRECTORY UTILPROG 60
PROGRAM FILES ON THE C-A-S-E Program Disk . . . . . . 60
MENUS . . . . . . . . . . . . . . . . . . . . . . . . . . 61
INDEX . . . . . . . . . . . . . . . . . . . . . . . . . . 71
C-A-S-E ACCOUNTING
CONSULTING AND SMALL ENTERPRISE
ACCOUNTING SYSTEM
INSTRUCTION MANUAL
OVERVIEW
A COMPUTERIZED ACCOUNTING SYSTEM
SPECIALLY DESIGNED FOR SMALL FIRMS
IN THE KNOWLEDGE BUSINESS
The Consulting and Small Enterprise Accounting System
(C-A-S-E) does far more than keep records of sales and expenses.
First, it makes your business easier to operate because it
handles many of the details that otherwise clutter your time. All
you have to do is to record the information once, and C-A-S-E
copies it wherever necessary with the proper organization,
performs the required calculations, and returns the information
to you when you need it in the form you need to see. When you
prepare to bill a client C-A-S-E presents to you all the history
about past expenses and billings, so you can easily enter the new
billings, which C-A-S-E turns into printed invoices for you.
Second, C-A-S-E does all the accounting drudgery for you.
Proprietors and partnerships who provide small project services
such as consulting or designing have special accounting needs
that formerly could be met only by large, complicated and expen-
sive accounting systems. Because of this limitation few small
consultants properly accounted for their operations, most thereby
losing some money by inaccurate reporting of expenses, failure to
take allowable deductions, and simple failure to know the finan-
cial status of each project. Those that tried to keep up spent
too much time and effort in accounting operations, yet their
firms were too small to justify an accountant or even a full-time
bookkeeper. C-A-S-E makes adequate accounting much easier and
quicker for firms of this type and size, from the one-person or
two partners part-time firm to the few partners, few employees
full-time firm.
2
C-A-S-E Overview
With C-A-S-E the proprietor or partner can rapidly obtain
financial information about the firm as a whole or any project,
credit sale or account. He or she can rapidly enter all the
transactions for a small firm and C-A-S-E does all the rest.
C-A-S-E produces invoices and case reports when needed. The
computations for closing the books or getting a quick to-date P &
L take only a few minutes once all the transactions are entered.
Of course, the time for printing of journals and reports natural-
ly depends on the number of transactions and the speed of the
printer.
ACCOUNTING SYSTEM STRUCTURE
JOURNALS
C-A-S-E maintains three journals: the General Journal and
two subsidiary journals, Sales and Payroll. Sales are recorded in
the Sales Journal because all sales transactions are basically
similar. Payroll transactions are recorded in the Payroll Journal
because that provides confidentiality, if desired. Also, both
kinds of transactions generate large numbers of detailed transac-
tions with low dollar amounts, such as sales tax and deductions,
that clutter up the General Journal when entered individually.
Totals for these two subsidiary journals are entered into the
General Journal whenever desired, usually at fixed accounting
intervals.
INFORMATION FILES
C-A-S-E also maintains files detailing the transactions for
cases or projects (using the name that you use in your business),
for invoices and credit sales, for employee pay and deductions,
for payables, and for capital equipment. Whenever a transaction
is entered through any of these systems, the appropriate informa-
tion is fed to the others that are affected and to the appropri-
ate journal. This information is readily available, either on the
screen or in printed reports.
REPORTS
C-A-S-E produces both the standard accounting reports and
the management reports that are most useful to knowledge firms.
Sales Journal, by profit line and tax class, between any two
dates.
Payroll Journal, by employee by month, with deductions, between
any two dates.
3
C-A-S-E Overview
General Journal, between any two dates.
Transactions in any General Journal Account between any two
dates, with totals and balance.
Case Financial Histories that detail every transaction for a
case, line item by line item. These use an easy-to-remember
coding system that enables you to match billings against
expenses and partner's time. The total expenses, billings,
partner's time, disbursements from retainers, unpaid in-
voices and balance are also shown.
Accounts Receivable, by invoice.
Accounts Payable, by commitment and by firm.
DISPLAYS
C-A-S-E displays the journals and several other types of
transaction, but not the reports that require analysis for their
production.
PARTNERS & PROFIT CENTERS
C-A-S-E allows for up to four partners and up to four
profit centers or profit lines, plus an overhead center. The
assignment of profit centers to partners is completely
selectable, so that any partner may be responsible for any profit
center.
ACCOUNTING PERIODS
C-A-S-E allows for 1, 2, 4, or 12 accounting periods in the
year. While a quick-look Income Statement of revenues versus
expenses for the period-to-date is available at any time, full
Balance Sheets and Income Statements are available only for the
end of any period.
ACCOUNTS
999 general journal accounts are available (plus another
999 case or project numbers). A few account numbers are taken up
by accounts that must be used for the system to operate; the
others are entirely optional, depending on the user's needs.
While good practice dictates that similar accounts ought to be
grouped together, such grouping is not a requirement of the
system. Any available account number can be used for any purpose.
This is possible because each account is coded with instructions
that state where the balance of the account is to be posted on
the Income Statement, the Balance Sheet, or the Federal Income
4
C-A-S-E Overview
Statement.
BALANCE SHEET AND INCOME STATEMENT
Both Balance Sheet and Income Statement may include a large
number of lines according to the user's needs. Up to 99 line
numbers are available. However, in these statements the line
numbers are grouped so that, in the Income Statement for example,
sales or other revenues must be numbered between 1 and 9, expens-
es between 10 and 89, and capital adjustments between 90 and 99.
The Income Statement is additionally divided into four indepen-
dent profit centers and one overhead center, so that a very
detailed presentation is possible if desired. Standard formats
are provided that the user may change at will.
PRIVACY OF INFORMATION
C-A-S-E provides password access protection, if desired,
for the Payroll, Balance Sheet, Income Statement and Closing the
Books modules. Passwords may be selected and changed at will by
the authorized person, and are stored in encrypted form so that
they cannot be read. If password protection is not desired, the
password system automatically becomes invisible to the user.
TRANSACTION POSTING:
THE FLOW OF FINANCIAL DATA
Each General Journal transaction is recorded with its
amount and the numbers of the accounts to be debited and credited
according to standard accounting practice. Each sale is recorded
in the Sales Journal with its tax class, sales tax and shipping
amounts. Each pay transaction (one employee, one period) is
entered into the Payroll Journal, where gross pay, net pay, and
up to seven kinds of deductions are recorded in one transaction.
Whenever ordered, the sales and pay transactions that are not yet
posted to the General Journal are summarized and the totals
posted to the General Journal. Whenever ordered, the unposted
transactions in the General Journal are posted to the Current
Period field of the Accounts. Naturally, there is an error-
trapping mechanism so that transactions with nonvalid account
numbers are held for correction and later posting.
At any time during the period C-A-S-E calculates and prints
a quick-look Income Statement of revenues versus expenses for the
current period from the Current Period field of the Accounts.
At the close of the period the Current Period Balances are
posted to the Year-to-Date field of each Account. From this field
5
C-A-S-E Overview
the year-to-date amounts are posted to line items of the Balance
Sheet and the Income Statement Files for that period, according
to the codes contained in each account record. C-A-S-E then
computes and prints the Balance Sheet and the Income Statement
from that information. Income Statements are made for both the
year-to-date and the current period.
CLOSE OF THE YEAR
At the close of the accounting year (or other period when
you desire to completely close the books) a new set of files is
opened for current work. The accounts for the old year may be
worked on during the first period of the new year. When the
accounts for the old year are complete, C-A-S-E copies the
appropriate year-end values to become the initial values for the
new year. So long as the books for the new year have not been
closed for the end of the first period, C-A-S-E requires no other
work from you. If the books for the previous year have been
closed, correcting entries must be made into the General Journal
for the next year.
LONGEVITY OF RECORDS
C-A-S-E never discards a record. Every record remains
available on the disks for the accounting years (or shorter
periods) for which that record was valid. You can copy the files
from the old disk into the directory for last year and work on
them just as if they were today's. However, C-A-S-E copies onto
the disk for the new year only those records that will be useful
during the new year. Records of paid-up invoices, closed-out jobs
or cases, employees who have been terminated and the like are not
copied onto the disk for the new year. This keeps the volume of
records down to the minimum necessary size.
AUTOMATIC PROCESSING OF CERTAIN TRANSACTIONS
C-A-S-E provides automatic processing for several classes
of transactions that are troublesome to do.
SALES CALCULATIONS
C-A-S-E maintains the Sales Journal. When recording sales,
so long as you correctly enter the profit line, project number
and the tax class of each item, C-A-S-E automatically allocates
sales to profit lines and projects and totals the sales of each
class for each profit line. This enables you to operate different
profit lines and many projects with no extra effort.
CAPITAL EQUIPMENT FILE & CALCULATION OF DEPRECIATION
C-A-S-E maintains the Capital Equipment File of cost and
6
C-A-S-E Overview
life information for each item of capital equipment. C-A-S-E
calculates the depreciation of equipment and makes the appro-
priate General Journal entries at the close of each period.
C-A-S-E automatically allocates the depreciation for each item to
the appropriate profit lines according to a table that you
select. When the depreciable life of an item changes or the item
dies before being fully depreciated, C-A-S-E automatically makes
different journal entries to account for this. All depreciation
calculations are straight line.
JOB OR CASE RECORDS
C-A-S-E maintains financial records for each job or project
for the full life of that job or project. It records every
expense, revenue, and deposit or retainer. Upon demand, it
reports all transactions and the total costs and revenues, the
contribution of partner's time, the balances after payment of
invoices and the invoices as yet unpaid.
DEPOSITS OR RETAINERS FOR JOBS OR CASES
C-A-S-E carries out your instructions for handling deposits
or retainers, applying them to past invoices, to the next in-
voice, to earned income or returning them, as you direct for each
job or case. You don't have to enter special transactions or
worry about account numbers or debits and credits.
KNOWING THE TRANSACTIONS FOR AN ACCOUNT
C-A-S-E provides a report of all the transactions in any
account between any two dates, with totals of the debits and
credits. This enables you to rapidly trace down questionable
transactions and to know how much activity there has been in any
account.
CREDIT SALES AND INVOICES
C-A-S-E handles everything to do with credit sales, issuing
invoices and receiving payment for them. All you have to do is to
list the items billed and the payments received. You can also
issue invoices as detailed sales receipts for cash sales if you
want to.
PAYABLES
C-A-S-E lists payables and cancels them as you enter pay-
ments made. This is a simple system for accounting for items that
you have ordered but not received or paid for yet.
PAYROLL
C-A-S-E maintains records showing each payment of gross
7
C-A-S-E Overview
pay, net pay and each type of deduction for each employee, and
the time spent on each profit line. It lists these and the totals
of these for each employee by month and for year-to-date, as is
required for deductions reporting. Each employee's report is on a
separate sheet. In the same report it gives the same information
for all employees for each pay period and for each month and
year-to-date. From the Payroll Journal, C-A-S-E summarizes the
transactions and makes the appropriate entries in the General
Journal whenever ordered. C-A-S-E does not automatically calcu-
late how much the deductions ought to be; you must calculate them
according to your own tables.
INVENTORY AND PHYSICAL INVENTORY
The value of the inventory for each product line is recal-
culated whenever the General Journal is posted to the accounts,
based on the purchases to inventory and the issues from inventory
that are recorded in the General Journal. You have the option of
recording any purchase as expense immediately, which therefore
doesn't go through the inventory. The recalculated values are
perpetual, in the sense that they will carry on from year to
year. However, they must be periodically verified by taking
physical inventories. C-A-S-E automatically corrects the invento-
ry value when any physical inventory is made and prepares a
General Journal entry that corrects the inventory value and
adjusts the material used account to match.
LABOR COST REPORTS
There are two types of labor cost report. From the Payroll
Journal, C-A-S-E lists and totals the employee cost for each
profit line for each pay period. From the case records C-A-S-E
lists both the payroll cost and the putative cost of partner's
time (which is not a legal accounting cost) for each case or
project, as incurred.
ALLOCATION OF OVERHEAD
Overhead expenses are those that cannot reasonably be
attributed to any particular profit line or project. C-A-S-E
allocates overhead expenses to profit lines according to the net
profit before overhead in each profit line, which is probably
about as fair as can be done.
DIVISION OF PROFITS
C-A-S-E calculates the profits for each product line and
directs those profits to the income account of the partner
designated for that profit line. If you wish the profits of some
profit lines to be allocated to particular partners and from
8
C-A-S-E Overview
another profit line to be divided between several partners, then
establish a fictitious partner's name to represent the several
and divide the profits later.
INCOME CALCULATION
C-A-S-E initially computes income by computing the change
in the net value of the firm over the period and combining this
with the amount of capital contributed and withdrawn over that
same period. There is less likelihood of error using this
process because it uses only a few transactions that can be
carefully supervised. Then C-A-S-E prepares the income statement
from revenues and expenses and calculates the difference, if any,
between the incomes calculated in both ways. C-A-S-E automati-
cally calculates the appropriate adjustment that will make the
income calculated from the income statement equal that calculated
from the balance sheet. This appears in the Income Statement at
line 38 as Overhead Adjustment and in Account #299, OVHD Expense
Adjustment. It should be zero.
If the Overhead Adjustment is not zero, use your judgement
about what to do. If it is a small amount, it may not be worth-
while to chase down the cause. If it is a significant amount or
if you suspect systematic error or chicanery, then it must be
chased down. Find the errors, enter correcting adjustments, post
them to the List of Accounts and recalculate first the Balance
Sheet and then the Income Statement until the Overhead Adjustment
is satisfactorily small. Because C-A-S-E does these operations
rapidly, you can repeat the process until you get a satisfactory
result.
BILLING FOR PARTNERS' TIME, KNOWING TOTAL BILLED TIME
Accepted accounting principles don't allow the expense for
the time of sole proprietors or of partners to be entered into
the expense accounts. These persons are rewarded by profits;
they are not paid a salary or any fixed amount. However, in the
consulting business you very frequently bill for your time, so
you have to know how much you have put in on any project in order
to know how much to bill. To solve this problem, C-A-S-E has a
special series of accounts, Nos 801 to 804, one for each partner
to input the expense of his time. Whenever any partner decides
that he has provided X dollars of work for a project, he enters a
transaction saying what he has done, when he has done it, the
case number of the case or project, the dollar amount, and debits
and credits the same account, #801 for partner #1, etc. This
means that each partner's work account is always in balance with
itself, so it cannot affect the company's total value. However,
9
C-A-S-E Overview
since each entry is available to the project reporting system it
appears in the reports for each case or project, so the partner
can know how much to bill. Also, the entries are available
through the account activity reporting system, so that each
partner can find out the total amount he ought to have billed for
his own efforts on all cases or projects.
BOOKKEEPING PRACTICES
BALANCING THE BOOKS
Don't be mislead by the phrase "Getting the Books to Bal-
ance." Balancing the books merely means that debits equal
credits and is only a test of the consistency in entering them
and adding them up. Since C-A-S-E takes one amount for a trans-
action and always adds that amount to both credits and debits,
the books are always balanced. The books can be unbalanced by
only one kind of error. This is if you directly change the value
of an asset or liability account in a way that is not covered by
a transaction. If this occurs, C-A-S-E compensates for these
errors at closing time by calculating the compensating change in
expense that that change would require, and posts that to the
Overhead Adjustment Account. By and large, you should never do
this, but always make any such changes that are necessary by
entering a correcting transaction. If you suspect that such a
change has occurred, either by accident or by design, you can
test it by taking the account list for the end of last year and
by posting the current journals against those account balances to
see if you end up with the same values that your current accounts
show. [For just one account you can do it easier by printing a
report of the activity of that account for the current year,
which shows the net balance for the year to date, and adding that
change to last year's balance for that account.] If there are
differences, then you have had non-transactional changes.
The accounts are supposed to reflect reality. Even though
balanced, they can be incorrect. In entering an expense you
should debit the appropriate expense account and credit the Cash
account. If in error you debited and credited two different
expense accounts, the books will still balance. They will show
that some expense was first assumed to be of one type and then
was reclassified into another type. The error will show up as a
deficiency in Cash; you will have less Cash than the books show,
by the amount of the expense transaction. You detect and correct
the errors by comparing the books against reality, not the debits
and credits against each other.
10
C-A-S-E Overview
BOOKKEEPING: DEBITS AND CREDITS
As a start to using debits and credits properly, examine
the general journal of Sandoval and Duerksen (the firm whose
accounts are in the DEMODATA files of the C-A-S-E Data Disk) to
see examples of various transactions. This gives you examples to
copy, but you will need some theory as well.
To operate any accounting system you must understand a
little of accounting and bookkeeping terminology. Debits and
credits refer to changes in the money value of the company.
Assets represent the values of items possessed, liabilities the
values that are owed to others, and capital the value of the
owner's share. Capital comes last; it is not the value contrib-
uted by the owner but merely the difference between the sum of
the assets less the sum of the liabilities. C = A - L. Because
bookkeeping was invented when adding was much simpler than
subtracting (which couldn't be done manually with columns of
numbers), bookkeepers and accountants look at this formula
differently as A = C + L.
In double-entry bookkeeping all transactions require two
entries of equal amounts in different accounts, arranged to keep
the A = C + L equation in balance. You can add the same amount to
both sides or subtract the same amount from both sides, or you
can add and subtract the same amount from only one side. Accoun-
tants simplify this complexity by saying that each transaction
must have equal debits and credits.
DEBITS
A debit is any entry that increases an asset or decreases a
liability or capital.
When increasing an asset or decreasing a liability, debit the
account.
CREDITS
A credit is any entry that decreases an asset or increases a
liability or capital.
When decreasing an asset or increasing a liability, credit the
account.
Some transactions merely trade one asset for another. If
you spend cash to purchase a productive machine, you increase the
equipment owned account and decrease the cash account, each by
the same amount. Hence you debit equipment and credit cash. You
could also exchange items on the liability side, as when a
creditor accepts a share in the business in payment of a debt
11
C-A-S-E Overview
that he can't collect in any other way. That would decrease
liabilities and increase capital, so you would debit a debt
account and credit a capital account.
Other transactions add or subtract to both sides. If you
borrow money to buy a productive machine you increase both
liabilities and equipment owned. So you debit equipment (an asset
account) and credit the debt account (a liability). When you
withdraw cash from the business you decrease both Cash and your
Capital account. The rule then says that you credit Cash and
debit Capital.
However, most transactions involve expenses or revenues,
which are neither assets nor liabilities and whose presence makes
it difficult to determine which account should be debited and
which credited. When you pay the electric light bill you certain-
ly decrease Cash, but where is the asset that might replace it?
Similarly, when you bill your services to a customer, which
certainly increases either Cash or Accounts Receivable, what was
the asset that you sold or liability that you incurred? To take
care of these we have two other classes of account, expense
accounts and revenue accounts. Fortunately, nearly all of these
transactions have an asset or a liability on one side or the
other. When you have a sales or expense transaction, don't try
to figure out which account to debit and which to credit from the
idea of expense or revenue changing the condition of the firm,
because your guess will come out backwards. Look at the asset or
liability that is being changed. When you pay cash for an expense
item, Cash is the asset that is decreased. Therefore you credit
Cash, which means that the expense account must be debited. When
you bill your services you increase Accounts Receivable, an
asset. Therefore you debit Accounts Receivable and therefore the
Sales account must be credited. Remember, transactions arise that
are contrary to normal practice. You can refund a sale or cancel
an expense. If you work from the change in assets or liabilities
you will correctly identify debits and credits for expense and
revenue accounts.
SOME ACCOUNTING PHILOSOPHY
A few words of philosophy are in order here. After all this
talk about balanced books through double-entry bookkeeping, it
sounds contrary to say that you don't want the books to balance.
You want to trade one asset with less value for another, general-
ly Cash, with greater value. That's the profit in the venture.
While the books "balance" through the legerdemain of expenses
equalling their costs and sales equalling their revenues, you
12
C-A-S-E Overview
want sales to be larger than expenses. Then assets increase more
than liabilities and the difference appears as an increase in
capital, your profit.
Discrepancies in the books are not the end of the world.
While bookkeeping is an exact process, accounting is far from an
exact science, and in fact too great a concentration on exact
bookkeeping hinders proper accounting. Exact bookkeeping is
required to prevent and catch theft, and reasonably exact book-
keeping is required to satisfy your obligations to your partners,
if any, and to the tax collectors. However, the actual value of
a business and, therefore, the actual profits it produces are not
subject to accurate measurement. For instance, what is the value
of a machine? Almost for certain, it is not the book value.
What's the value of your Accounts Receivable? Even if all the
items will be paid eventually, the actual value depends on when
each item is paid, and of course some may never be paid. In a
partnership, accounting principles don't allow the work contrib-
uted by a partner to be included in the value of work-in-process,
so that if you have two identical items, one made by an employee
and the other by a partner, they officially have different values
based on different costs.
C-A-S-E produces two large benefits to its users.:
First, C-A-S-E reduces the fiddling, trouble and time
required for bookkeeping and producing the reports required by
law. In most cases, that means that the proprietor can do his
own bookkeeping without outside expense and without taking too
much of his own valuable time.
Second, C-A-S-E produces the management information reports
that enable the small consultant to do his job better, charge
properly for projects, and be as certain as he can be that he
gets paid. These latter benefits are probably greater than the
first.
13
C-A-S-E Overview
TECHNICAL SUPPORT
The program's author will answer technical questions by
letter or phone from registered users without charge for a
reasonable time after initial purchase to get the C-A-S-E system
installed and operating in their firms. Contact him at the
following address:
John Forester
Custom Cycle Fitments
726 Madrone Ave.
Sunnyvale, CA 94086
408-734-9426
14
INSTALLING THE C-A-S-E SYSTEM
BACKUP COPIES OF DISKS
The Consulting and Small Enterprise Accounting (C-A-S-E)
diskettes are not copy-protected but they are copyrighted. Upon
receipt, copy the original diskette to a working diskette and
store the original in a safe place. The programs and data on the
C-A-S-E diskette are copyrighted and may not be used elsewhere or
copied beyond the copies used to protect your own data and
programs. The programs and data structures for the C-A-S-E system
itself are copyrighted by John Forester of Custom Cycle Fitments
and licensed to you for use on one computer for the accounts of
one company.
Custom Cycle Fitments retains title to and ownership of the
C-A-S-E programs and data structures. C-A-S-E programs and data
structures may not be modified without the written consent of
Custom Cycle Fitments. Copying beyond that necessary for backup
protection is a violation of the copyright laws.
How you copy from the working copy of the original C-A-S-E
disk to the disk for your own work will depend on whether you
have a dual floppy system or a hard disk system. See your DOS
instruction manual for the Diskcopy command.
EQUIPMENT REQUIRED
C-A-S-E requires the following equipment:
IBM-PC compatible computer with at least the following:
465K of memory;
Two 360K floppy disk drives or one floppy drive and a hard disk;
Printer with at least 120 columns. If it has 12 characters per
inch, all reports and documents can be made on 8-1/2 x 11
inch paper, while if it has 10 characters per inch you will
require 14-7/8 inch wide paper for reports.
On a dual-floppy system, one floppy drive will contain programs,
the other data. A 360K floppy disk has the capacity of
about 2000 C-A-S-E transactions, which average about 150
15
C-A-S-E Installation
bytes per transaction, depending on the mix of transaction
types.
SCREEN DRIVERS - IBM & ANSI
The standard C-A-S-E program is designed to provide good
displays and intuitive cursor controls with the IBM-PC and close
compatibles. When you press a cursor arrow key the cursor moves
without changing the information that is displayed. However, some
similar machines don't use the IBM-style screen controls. If your
machine requires that you use the ANSI.SYS screen driver instead,
the C-A-S-E program is available compiled for that system. The
disadvantage of the ANSI.SYS screen driver is that the cursor
arrow keys must not be used because they copy extraneous charac-
ters into the data to be input. If you find that you need the
ANSI.SYS version of C-A-S-E, return the disk for installation of
the ANSI version of C-A-S-E.
MATERIALS REQUIRED
Blank, formatted diskettes for copying programs and data.
8-1/2"w x 11"h paper for invoices and statements of professional
services. This may be letterheaded or C-A-S-E will print a
heading, as you prefer.
11"w x 8-1/2"h paper, or continuous paper, for internal reports
when printing 12 characters per inch.
13-7/8"w paper for internal reports when printing 10 characters
per inch.
If you choose to use the heading that C-A-S-E prints on invoices,
paper called 3-rd perf, that is perforated to provide
either 8.5 x 11 or 13-7/8 x 11, enables you to print all
documents from one box of paper with one printer setting.
Address Label stock: C-A-S-E uses 3-1/2" x 15/16" labels in a
single strip. Since you probably won't print many labels at
one time, friction-feeding a strip without a tractor feed
will probably work.
Binders for holding reports, to match your paper size.
KEYING IN DATA
C-A-S-E operates with the frequently-used key input conven-
16
C-A-S-E Installation
tions. Information for your use appears in bright letters on a
black background. The space for you to key in new information is
indicated by an illuminated box in which letters appear in black
(reverse video). The place where the program will place your next
keystrokes is indicated by a blinking black cursor within an
illuminated box. There are two ways to complete the information
in the box. If your data doesn't fill the box, <Enter> (This
means to press the Enter key.) to indicate that that is all. If
your data fills the box, the cursor will automatically move to
the next box and the computer will beep.
If the data picture contains a decimal point, then when you
key in the decimal point all digits previously entered will line
up on the decimal point, the computer will beep, and (since these
are all dollars and cents items) you will have two more digits to
enter. If any box already contains data that you want to accept
without change, just <Enter> when the cursor is anywhere in that
box. If you want to enter a zero in a blank box, just <Enter> and
zero will appear. If the box has space for two digits and con-
tains only one, a 6 for example when the correct value should be
5, when you input the 5 both digits will appear. However, when
you <Enter> the original digit will disappear without your having
to erase it.
With most data input screens, when several boxes are shown
you can return to previous boxes to make corrections until you
reach the last box. Completing the last box completes all the
previous boxes.
INSERT AND TYPEOVER
When making corrections you make them in either of two
ways. One way inserts new characters at the cursor, pushing
remaining characters to the right. The other way types over the
existing characters, obliterating them. By pressing the INS(ert)
key you switch from one mode to the other. Use whichever best
fits the circumstances.
UPPER AND LOWER CASE LETTERS
In the cases where input letters control the program, as in
selecting items from a menu, when you key in lower case letters
they are automatically changed to upper case letters. In these
cases you may key in either upper or lower case letters as you
choose. In all other cases where you are keying in accounting
data, the program maintains upper and lower cases as you input
them.
17
C-A-S-E Installation
Y y N n T t F f
These are the characters that indicate Yes or No, True or
False for times when there is a logical choice. However, dBase
and Clipper display only T or F. If you key in "y" to answer
"Yes" to a question, the screen will display T. T means True or
Yes while F means False or No. You just have to get used to this
convention.
FILE STRUCTURE AND DIRECTORIES FOR C-A-S-E
C-A-S-E is set up so that its programs and its data are in
separate directories on a hard disk or on separate floppy disks.
This simplifies backing up and enables one set of programs to
operate on several sets of data files if necessary. The C-A-S-E
program file is CASE.EXE. The data files have .DBF, .NTX or .MEM
extensions; .DBF files are multi-record data files [such as the
General Journal] in which all records in one file have the same
structure. The .NTX files specify the sequences in which the .DBF
file records are searched, presented and used. The .MEM files
each contain an assortment of things with dissimilar structures
that have to be remembered, such as company name and the date of
the start of the current accounting period.
C-A-S-E DISKS AND CONTENTS
The C-A-S-E program comes to you on one disk that contains
the entire C-A-S-E system in compressed [ZIP] form, in the file
CASE.ZIP. With this file are the program that expands [unzips]
the C-A-S-E system, PKUNZIP.EXE, and two .BAT files that control
the unzipping, UZIPCASF.BAT for dual floppy systems and
UZIPCASH.BAT, for hard disk systems. Also on the disk is an
instruction file, READ-CAS.ME1 that gives initial instructions.
When unzipped on a hard-disk system, C-A-S-E installs
itself almost completely into the correct directories. You must
establish a new directory for each set of accounts and copy all
the empty files from the directory \CASE\MTF into each one. Then
you must set the paths to those directories as instructed below.
When unzipped on a dual-floppy system, C-A-S-E becomes
three disks. The C-A-S-E Program disk contains the CASE.EXE
program and the file ROADS.DBF. The C-A-S-E Manual Disk contains
the Instruction Manual CASEMAN.DOC. The C-A-S-E Data Disk con-
tains the directory CASE with three subdirectories. \CASE\SD
contains the accounting files for the demonstration company
Sanderson & Duerksen. \CASE\MTF contains a set of empty account-
ing files for you to copy onto another disk for your accounts.
\CASE\UT contains optional mailing label formats, a sample .BAT
18
C-A-S-E Installation
file for calling CASE, and a directory-tree diagramming program.
WHAT YOU NEED TO KNOW ABOUT DOS
FILE COMMANDS
For preparing diskettes and copying files you will need to
know how to use a few of the DOS commands. To prepare diskettes
you need the Format A: or Format B: commands. To copy diskettes
you need the DiskCopy command. To copy files you need the Copy
command. To copy all the files from a given directory you need
the Copy *.* version of the Copy command. (In contrast to
DiskCopy, *.* reorganizes the files as it copies them, so that
they are more quickly read after there have been a lot of chang-
es.) To remove files you need the Delete command.
DIRECTORY COMMANDS
If you will operate C-A-S-E on a hard disk, you need to
understand DOS's system of directories and method for describing
the paths to reach them. Each hard disk and each floppy diskette
may be divided into parts. Each of these parts may also be
divided, and each of those parts also, and so on to more levels
of detail than you will need. DOS confuses matters by using the
word directory in two senses. Directory means both any part of
the disk and the list of files that that part contains.
This system of directories enables you to logically arrange
your files so that each directory contains information about one
subject. It also enables you to have files with the same name but
with different data, provided that they are in different directo-
ries. For example, you can have two files named Sales Journal,
one for this year's sales in the directory for this year's
accounts and the other for last year's sales in the directory for
last year's accounts, and DOS won't get them mixed up. To prevent
mixups, DOS works in only one directory at a time unless you
specifically tell it which other directories it can also use. To
work on one Sales Journal you must either move to the directory
that contains the Sales Journal you want to work on or tell DOS
in which directory to look for it. You move between directories
with the Change Directory (CD) command. You tell DOS where to
look by describing the Path by which DOS can reach a directory.
Each Path starts from the drive that contains the disk-- A:
or B: for floppy disks, C: for most hard disks. Next, you name
each directory that you must pass through to reach the file. You
separate each level of detail from the next by a \ (backslash).
So the Sales Journal for Last Year's sales that is on the floppy
19
C-A-S-E Installation
disk that is in drive B: will be reached by the Path B:\Accounts-
\LastYear. Given that path, when the accounting program looks for
a sales journal file it will find only the sales journal for last
year, not the one for this year, which will be in the directory
that is reached by the path B:\Accounts\ThisYear
To make directories you need the Make Directory (MD) com-
mand, and to remove directories you need the Remove Directory
(RD) command. To move between directories you need the Change
Directory (CD) command. To make the screen display which directo-
ry you are in you need to change your DOS screen display with the
Prompt $p$_$g command. To show you how the directories are linked
together you need the TreeD program that comes in the UTILPROG
directory. Since TreeD is not part of DOS, you need to copy it
into either your DOS directory or, if you have made one, the
directory for utility programs that is also searched when you key
in commands.
To operate C-A-S-E you must first make the proper directory
structure for the C-A-S-E program and for each set of accounts,
and then describe to C-A-S-E, when you first run it, the path for
each set of accounts.
WHAT YOU NEED TO KNOW ABOUT YOUR PRINTER
Printers obey two kinds of signal from the computer. All
the printable characters and the other major commands, such as
line feed, carriage return and form feed (eject) are transmitted
as standard ASCII codes that are designated by number. "A" is 65,
"!" is 33, etc. All computers and word processing systems gener-
ate these ASCII codes and all printers obey them. However, many
printers have additional capabilities, such as selecting particu-
lar fonts, making elongated characters and underlining, capabili-
ties that were not considered when the ASCII codes were created.
Therefore, each printer has its own set of special commands that
control these additional functions. In nearly all cases, all of
these commands consist of a series of ASCII character codes
starting with the ASCII code for the "escape" character, ASCII
#27, a code that would not otherwise be sent to the printer.
If your printer has additional capabilities that you would
like to use when printing headings for invoices and financial
reports, or for setting the printer to normal for printing other
reports, you will need to find from the printer's manual the code
sequences that you need. These sequences may be listed as print-
able characters (generally using "[" for the escape character) or
as numbers. Furthermore, numbers may be listed in decimal (base
20
C-A-S-E Installation
10), octal (base 8) or hex (base 16) form. The C-A-S-E program
uses the decimal form. You may have to use an ASCII list to
convert the listings in the manual to this decimal form.
INSTALLING C-A-S-E IN A DUAL-FLOPPY SYSTEM
To install C-A-S-E on a dual-floppy system, first decide on
names for the three sets of accounts that you will need. These
three are: the demonstration accounts of Sandoval and Duerksen
(necessary only while you are learning the C-A-S-E system), the
accounts for your own company for the current year and, after you
move to the next accounting year, the accounts for your own
company for the previous year. Give names that are easy to
remember and to key in. I suggest "sd" for Sandoval and Duerksen,
your company initials for your company's current year accounts
and your company initials plus "ly" for last year's accounts.
Make a working copy of the C-A-S-E Program Disk using
either the COPY *.* or the Diskcopy command. Use the following
instructions to make working disks for the two sets of accounts
on the C-A-S-E Data Disk. Insert the Data Disk into drive A and a
blank formatted disk into drive B. Make drive A the prime drive
by <A:> [The angle brackets mean to type in the characters, then
press the Enter key], then change to the \CASE\SD directory by
<CD CASE> and <CD SD>. Then <COPY *.* B:> to copy the complete
set of demonstration files onto the new floppy. Move to the
\CASE\MTF directory by <CD ..> and <CD MTF>. Insert the disk for
your own company's accounts into drive B. Then <COPY *.*> to copy
from the \CASE\MTF directory to make the initial files for your
own company.
To start C-A-S-E on a dual-floppy system, insert the Pro-
gram Disk into drive A and the appropriate data disk into drive
B. Make A the prime drive by <A:>. Then <CASE>. The first screen
that C-A-S-E shows will ask you for the name of the accounts. The
screen will reply that that name is not in the file, and you
should press any key. The second screen is a menu for maintaining
the file of paths. This file contains name of each set of ac-
counts and the path to its data directory. Select A for entering
a new name and path, and the screen will ask again for the name
and the path to the data directory. Since this is a dual-floppy
system and the data disk is in drive B:, enter <B:>. Then select
D to tell C-A-S-E which set of accounts you want to work on, and
enter their name. If you get an error message across the top of
the screen saying "open error", that means that C-A-S-E cannot
open the first file in the set of accounts. You have probably
made an error in entering the path or have not copied a set of
21
C-A-S-E Installation
accounting files to the working data disk. The other situation is
that you have not instructed DOS to allow sufficient files. In
this case, see the ALL INSTALLATIONS paragraph for further
instructions.
Thereafter, whenever you start C-A-S-E for these accounts
you need only enter their name at the first screen and the
program will proceed. When you want to work on a different set of
accounts, which must be on a different floppy, you must enter a
new name and follow the initial routine to enter that name and
path into the file. In a dual-floppy system, all the paths are
B:, because there is insufficient room on one 360K floppy for two
sets of accounts with significant data. If you want to put two
sets of accounts on a 720K floppy (if your computer has a 720K
drive), then you must make directories and enter the paths for
them.
INSTALLING C-A-S-E ON A HARD DISK SYSTEM
To install C-A-S-E on a hard disk, first decide on names
for the three sets of accounts that you will need. These three
are: the demonstration accounts of Sandoval and Duerksen (neces-
sary only while you are learning the C-A-S-E system), the ac-
counts for your own company for the current year and, after you
move to the next accounting year, the accounts for your own
company for the previous year. Give names that are easy to
remember and to key in. I suggest "sd" for Sandoval and Duerksen,
your company initials for your company's current year accounts
and your company initials plus "ly" for last year's accounts.
Next, make four directories, one for the C-A-S-E program and one
each for each set of accounts. C-A-S-E doesn't require any
particular logical relation between the directories; place them
so they make sense to you. Copy all files from the distribution
disk to the CASE directory.
When you first install C-A-S-E using the UZIPCASH.BAT
program, you get a directory structure that is probably close to
what you need. It is:
\CASE contains CASE.EXE and ROADS.DBF [It also contains
the Manual CASEMAN.DOC until you have printed it out
and delete its file.]
\CASE\SD contains the accounting files for the demonstration
company Sanderson & Duerksen.
\CASE\MTF contains a set of empty accounting files that you
must copy into other directories, one for each set of
accounts that you will need. Move to the new directo-
22
C-A-S-E Installation
ry and COPY \CASE\MTF\*.*.
\CASE\UT contains alternative format mailing labels, a sam-
ple .BAT file for calling C-A-S-E, and a directo-
ry-tree diagramming program.
To start C-A-S-E, move to the directory for the C-A-S-E
program. Then <case>. [The angle brackets mean to type in the
characters and then press the Enter key.] The first screen that
is displayed will ask you for the name of the set of accounts
that you want to work on. Enter that name. The screen will reply
that that name is not in the file, and to press any key. Do so,
and C-A-S-E displays the screen for maintaining the file of names
of accounts and their paths. Select A to enter a new name, and
enter the name and its path. You may enter all the names and
paths now, or at any later time whenever you start C-A-S-E. Then
select D, to use a set of accounts, and enter the name again. If
you get an error message across the top of the screen saying
"open error", that means that C-A-S-E cannot open the first file
in the set of accounts. This means that you probably have made a
mistake in entering the path or have not copied the account data
files to that directory. The other situation is that you have not
instructed DOS to allow sufficient files. In this case, see the
paragraph ALL INSTALLATIONS for further instructions.
Whenever you start C-A-S-E after this, entering the name at
the first screen allows C-A-S-E to move directly to that set of
accounts.
Direct Start & BAT Files
C-A-S-E also allows users of hard disks to start C-A-S-E
and move directly to the desired set of accounts with one com-
mand. Suppose that you have two sets of accounts, one for Sando-
val and Duerksen in the current year and one for their firm in
the previous year. You can assign them the abbreviations sd and
sdly. Once you have entered the paths for these abbreviations by
following the procedure in the previous section, you may then
start C-A-S-E and move directly to the sd set of accounts by
<case/sd> or <case sd>. The startup process is even simpler if
you build this into a .BAT file that you can call out from the C:
prompt. The SD.BAT file looks like this:
CD \CASE\CASEPROG (or other sequence to get to the directory
in which the C-A-S-E program resides)
CASE/sd (This activates C-A-S-E for the sd files)
CD \ (Upon exiting C-A-S-E this returns you to
the C: directory)
23
C-A-S-E Installation
Naturally, you can have a separate .BAT file for each set of
accounts that you frequently work on.
ALL INSTALLATIONS: ALLOWING SUFFICIENT FILES
C-A-S-E requires more files than DOS initially allows. Your
CONFIG.SYS file should include the statement FILES=15 (or some
larger number if you have a print spooler or similar resident
program that also requires files). Insert the FILES statement
into your CONFIG.SYS file and reboot the computer so that DOS
knows to allow for more files. Increasing the number of buffers
to 15 by BUFFERS=15 may increase the speed of operation. For
further information on the CONFIG.SYS file consult your DOS
manual under the headings Files and Configuration.
TESTING THE STARTUP
To test whether the paths have been properly set, you need
to input data and read it back. An easy way is to change the
dates for the current year and period of the year. Since C-A-S-E
allows you to use either the British (DD/MM/YY) or the American
(MM/DD/YY) date formats and you haven't set that yet, use days
less than 13 in your test. From the Main Menu select I, Closing
The Books For Period Or Year. The Closing The Books Menu will
appear. Select A, Set New Period Dates. The screen will display
the current dates for start of year, last day of previous year,
last day of last accounting period, end of current accounting
period and number of the accounting period. Write down or Print-
Screen the current dates, then change one or more of them.
<Enter> until you have completed all the boxes. You will be
returned to the Closing the Books Menu. Then reselect A, Set New
Period Dates. If the path has been correctly set, the screen will
display the changed dates. Key in the correct dates and <Enter>.
Return to the Main Menu by selecting X. You are now ready to run
C-A-S-E for your accounts.
ALL INSTALLATIONS: INSTALLING ADDRESS LABELS
C-A-S-E provides two sets of formats for address labels,
one for 10-pitch printers with 35 characters per line and one for
12-pitch printers with 40 characters per line. The formats are in
the \CASE\UT directory of the C-A-S-E Data Disk. XXMAIL10.LBL are
the 10-pitch formats and XXMAIL12.LBL are the 12-pitch formats.
XX is US, BR or EU for US, British and European address formats.
You need one set of either the 10-pitch or the 12-pitch formats
in your data directory to be able to print address labels, but
you must strip off the 10 or the 12 portion of the name. That is,
if your want to use a 10-pitch printer you must copy USMAIL10.LBL
to your data directory as USMAIL.LBL. To do this, insert the
24
C-A-S-E Installation
C-A-S-E Data Disk in drive A and move to the \CASE\UT directory.
Then move to your data directory in drive C (or drive B for dual-
floppy systems). Now <COPY A:\CASE\UT\USMAIL10.LBL USMAIL.LBL>.
Then do the same for the BRMAIL and EUMAIL files also.
PRINTER SETTINGS
You may find that you want to print C-A-S-E reports with
different printer settings than you do other kinds of work. You
can enter the printer instructions through the Setting Up The
Accounting System menu, and, once entered, they may be sent to
the printer at any later time. Each printer has its own instruc-
tions, but generally each instruction is preceded by the ASCII
code 27, the escape code. Therefore these are called escape-code
sequences. Consult your printer manual to find the code sequences
that you need. Convert these codes to their ASCII code numbers
(like 27 for Escape, 67 for C). From the Setting Up menu select
Enter Printer Settings. In the illuminated box enter the sequence
of ASCII code numbers with exactly a single space between each
number (not between each digit). Like so: 27 67 93. Then <enter>.
At any later time, when the printer is On, Selected, and With
Paper, you may send this code sequence to reset the printer's
settings by selecting Reset The Printer.
25
PRACTICING WITH A
FICTITIOUS COMPANY
Before you install C-A-S-E for your own company you need to
learn how the system operates by playing with the accounts of a
fictitious company. The DEMODATA directory of the C-A-S-E Data
Disk contains just such accounts, those of the partnership of
Sandoval and Duerksen, who supply advice and conduct seminars as
a part-time activity and who occasionally employ some other help
for particular projects.
Copy the files from the DEMODATA directory of the C-A-S-E
Data Disk to either a floppy for data (for a dual-floppy system)
or to the directory you have set up for last year's accounting
data. Set the paths to those directories. For both these opera-
tions follow the directions that were given above.
Whenever you copy the DEMODATA files you must make suffi-
cient copies of the Balance Sheet and Income Statement forms for
all the periods in the year. From the Main Menu select J, Start-
ing a New Period or New Year, and from that menu select D,
Prepare Balance Sheet and Income Statement Blank Records. Be
prepared to wait a few minutes; this is a lengthy operation.
The Sandoval and Duerksen files run from 1 Jan 86 into
December. For practicing with the S & D files it will be best to
temporarily change the computer's date to a date in 1986 on which
you plan to enter invoices. Remember, after practicing with S &
D's files return the date to the proper date, or you will misdate
your other work. S & D operates on a quarterly system and the
dates are set for the first quarter of 1986, but no posting has
been done. Even though the general, sales and payroll journals
contain entries for later quarters, when you post the journals
and close the books for one quarter C-A-S-E will not operate on
any entries for later quarters. This is a normal part of the
C-A-S-E system. It enables you to continue work in a normal
manner before you finish closing the books for the previous
quarter.
Examine the operating instructions that follow and practice
each of them with the S & D files. I won't give you any special
26
C-A-S-E Practicing With Fictitious Company
instructions because you can't really hurt the files. I do
recommend that you follow the procedure for closing the books for
each of the quarters of the year. If you make too big a mistake,
just recopy the files from the original disk. You aren't using
any original disks are you? Never use original disks, only
working copies.
Obey various parts of the operating instructions that
follow until you understand the workings of the system from the
outside, as a black box to which you give certain commands and
data and which returns the logically necessary outputs. If you
enter a new transaction, that must show when the journal is
displayed or printed and, when posted, it must show in the proper
accounts. Learn the process of closing the books by doing it.
Then make some additional transactions and close the books again
to see the effects of those transactions.
27
OPERATING INSTRUCTIONS
MENU STRUCTURE
All C-A-S-E operations are ordered by selecting from menu
items. Two levels of menu control all the normal operations,
while there is a third level for the operations required when
setting up or modifying your accounting system. The top menu is
the Main Menu. From this menu you select a class of operations,
for example those dealing with the General Journal, item D. This
takes you to the General Journal Menu, from which you can select:
A, to Enter General Journal Transactions;
B, Display General Journal On Screen;
C, Revise General Journal Transaction;
D, Print General Journal;
X, Return To Main Menu.
All menus are set up so that X returns you to the previous menu.
The menus are shown in the illustrations at the back of this
manual.
SETTING UP THE SYSTEM FOR YOUR COMPANY
First, copy all files from the EMPTYFIL directory of the
C-A-S-E Data Disk to the directory for accounting data, or, for
dual-floppy users, to a disk that will contain the accounting
data.
Three tasks are required when installing an accounting
system that already has the capabilities that you require.
1 You must establish the particular Accounts and the line
items in the Balance Sheet and the Income Statement that
you require.
2 You must input certain operating instructions to the sys-
tem.
3 You must input the initial values of the accounts and other
records.
To order these operations first select Setting Up The
Accounting System, selection K from the Main Menu. Then in turn
select from the Setting Up The Accounting System Menu the next-
level menus for General Company Information, for Accounts, for
Balance Sheet and for Income Statement.
28
C-A-S-E Operating Instructions
YOUR BUSINESS:
FIRM NAME, PARTNERS, PROFIT LINES, PAY DEDUCTIONS,
COMPUTER OPERATIONS, PRINTER CONTROL ETC.
C-A-S-E modifies its operations according to certain oper-
ating instructions that you input through the Enter General
Company Information operation, choice A from the Setting Up The
Accounting System Menu. Before doing this, check the printouts of
the five kinds of data input screen that are in the back of this
manual to see the questions asked. Most are self-evident but you
have to think about them.
The first screen asks you about the organization of your
business with its profit lines and partners, if any. You key in
data about the name of your firm, its partners' full names and
short names, its IRS number, its profit lines and their abbrevia-
tions, and how the profits of each profit line are assigned to
partners.
The second screen asks about your own names for the people
with whom you do business and what their purchases are called.
You may call them clients, customers, attorneys, or whatever. You
may call their purchases cases, jobs, projects, or whatever. If
they provide money in advance you may call it an advance, a
deposit, a retainer, or whatever. Your customers may not be the
principals in the case or project, and you may need to use a name
for those whom they represent. Enter the names that you custom-
arily use, and these names will appear in all data entry screens
and reports. Those questions that appear with an asterisk do not
have to be answered. If you leave their answers blank these
categories will never appear on the data entry screens and you
will never have to answer questions about them.
The third screen asks you about which letterheads you want
printed on the invoices and case reports for each profit line.
You have up to 5 letterheads available, numbered from 1 to 5. Key
in the number of the appropriate letterhead for each profit line
and for overhead. If you intend to normally use pre-printed
sheets for these documents, you may either enter 0, in which case
C-A-S-E will never print a letterhead, or you may enter the
number of a letterhead format which you describe on the next
screen. In this case, C-A-S-E will print that letterhead whenever
you turn on letterhead printing in the last screen.
The screen next asks for the printer control codes for
regular printing. If you never change your printer font or format
settings, you may leave this blank. If you do change them for any
29
C-A-S-E Operating Instructions
purpose, inserting the proper code sequence here will ensure that
whenever C-A-S-E starts to print, it will first reset the printer
to print in normal style. The code sequences must be entered in
the proper format. Suppose that the control sequence is given in
the printer manual as escape, asterisk, E. The ASCII codes for
these are 27, 42, 69. You must enter these starting with the
first character position and with exactly 1 space between each
number. So: 27 42 69.
The fourth through eighth screens are all the same. Each
asks for the details of one letterhead form, numbered from 1 to
5. You have 6 lines of letterhead available and each one may be
printed in its own style, depending on the capabilities of your
printer. Each screen shows 6 pairs of lines, one pair for each
line of letterhead. The upper line of each pair is for the
printer control codes; the lower line is for the actual text of
that line. Enter the printer control codes following the same
format as you used for the regular control codes in the preceding
screen. Enter the text for the line as you want it to appear.
Since there is no centering command, if you want the text cen-
tered you must position it first by eye. Then print out an
invoice using that format, and count the spaces that you must
move the text sideways to bring it to exact center.
The top half of the ninth screen asks you about payroll
deductions. In addition to the Federal Withholding and the FICA
(Social security) deductions, you have 8 more available to you.
For each that you want to use, select the name of up to 8 charac-
ters. Only those that you name will appear in your accounts and
reports, so erase each one that you don't want to use.
The lower half of the ninth screen asks for miscellaneous
information about your operations. You select the number of
accounting periods per year, you enter the sales tax rate, you
select the date format as either American or British. You say
whether you lump together the cash in the office and the cash in
the bank, or keep separate accounts. The merged account is 301,
the separate accounts are 304 (bank) and 305 (office). Once you
tell C-A-S-E whether you use separate accounts or a merged
account, C-A-S-E handles the rest. You can print invoices on an
80-column printer, which is a handy option when your wider
printer is out of service. You can use either letterheaded paper
for invoices or have the heading printed by C-A-S-E. Finally, you
say which floppy drive, A or B, you will use for backing up your
C-A-S-E data.
30
C-A-S-E Operating Instructions
You can change the answers at any time, all except the
number of accounting periods in a year. Increasing the number of
accounting periods in a year during the year requires additional
work. The simplest method is to use the Reclose choice from the
Closing The Books Menu. This takes the accounts back to the
beginning of the year and reposts all the entries that are in the
general journal.
SETTING UP THE ACCOUNTS
The EMPTYFIL directory of the C-A-S-E Data Disk contains a
typical set of accounts. Print out the List of Accounts (Choice A
from the Accounts, Reports and Journals Menu) and examine them to
see what you need. Accounts are coded in three ways: UsedHere,
NonDelete, and MustUse. MustUse accounts are those that the
system must have in order to operate. If you don't have Account
303, Accounts Receivable, the invoice system won't have a place
to deposit the proceeds of invoices. NonDelete Accounts are those
that, if used, must have exactly this number and the other coded
instructions, so that you are not allowed to delete these ac-
counts. UsedHere Accounts are those that are used in this instal-
lation. You can control this UsedHere function for NonDelete
Accounts. If you declare an account Not UsedHere no transactions
can be posted to it and it won't appear on any report. Just the
same, the account will still be there for you to use when you
find it useful. Accounts for all the partners are of this Non-
Delete type. Even though there are changes in the partnership
structure, the accounts for four partners will always be avail-
able to you if you need them, but only those that you actually
use will show in displays and reports.
KEYING IN CHANGES TO THE ACCOUNT LIST
The Changing Accounts Menu allows you to add accounts,
delete accounts, activate accounts and it provides two ways of
revising account information, with safety check and without
safety check. Normally use the revision with safety check because
that limits you to only the changes that normally are required.
Use the revision without safety check only when you are really
sure of what you are doing, or when following instructions from
this source.
TYPES OF ACCOUNT
All accounts in the EMPTYFIL directory are flagged Used-
Here so that you can see them. You can activate inactive accounts
and inactivate those accounts that are not coded MustUse through
the Changing Accounts Menu. You can also add a new account
31
C-A-S-E Operating Instructions
through that menu. All accounts that you add yourself will be
coded Not NonDelete and Not MustUse. However, you must add the
proper codes for the account type and the destination of its data
on the Balance Sheet, the Income Statement and the Federal Income
Statement. Accounts must be classified as one of ASS(et), LIA(bi-
lity), CAP(ital), EXP(ense), REV(enue) or DUM(my). Use the normal
accounting principles to determine which it is. The moneys in
DUM(my) accounts go nowhere. They are for inputting initial
values without affecting any other account, or other ways of
circumventing the double-entry system in those rare cases where
that is proper, or for serving as the collection point for
transactions in which one debit must equal several credits.
Account #100, Start Up Dummy, serves the first purpose, while
#101, Payroll Summary, serves the second when pay is divided into
paid and withheld portions. When serving the summary function,
whenever any series of linked transactions has been completed the
balance should have returned to 0.
ACCOUNT INSTRUCTION CODES
The coded instructions for posting the account balances
follow a logical rule. Each account may have three types of
instruction code. The three instruction codes are shown in the
List of Accounts printout under the column headings BAL SHT for
Balance Sheet, INC STM for Income Statement, and FED FRM for the
U.S. Partnership Return of Income. The instructions are 3-digit
numbers whose last two digits (tens and units) refer to the
Sequence Number of the line item in the C-A-S-E report: the
Balance Sheet, the Income Statement or the Federal Form Income
Statement. The hundreds digit (leading zeroes are not shown)
controls how the data is transferred.
An instruction code of zero in any column means that that
account balance has no connection with the report for that
column.
An instruction code of 0xx (codes between 1 and 99) means
that the balance of the account is posted to the 'xx' Sequence
Number of the document for that column.
An instruction code of 1xx (codes between 101 and 199)
means that the negative of the account balance is posted to the
'xx' Sequence Number of the document for that column. This is
used for 'contra accounts' or 'offsetting accounts', for example
#271 Pack & Post Received and #272 Pack & Post Expense. Packing
and postage is an expense, so the balance for #272 is posted to
an expense line of the Income Statement. However, you expect to
32
C-A-S-E Operating Instructions
recoup part of your packing and postage expense by fees charged
for this service, which appear in the Revenue account #271. If
you posted the balance of this account directly to the same line
of the income statement to which you had posted the expense, the
revenue would appear to increase the expense instead of reducing
it. Therefore you must post the negative of that balance in order
to reduce the expense. C-A-S-E does this whenever the instruction
code is between 101 and 199.
An instruction code of 2xx (codes between 201 and 299)
means that the information flows in the reverse direction, from
the document to the account. When C-A-S-E computes the income for
each partner as one of the final steps of computing the income
statement, it has to change the capital account for each partner
accordingly. An instruction code of 2xx under Income Statement
means that the balance of the account comes from Sequence Number
xx of the Income Statement. You will probably never set up an
account that uses this function.
An instruction code of 3xx (codes between 301 and 399)
means operates like one of 2xx except that the value transferred
is the negative of the value in the Statement. This function
probably will not be used.
If you are establishing a new overhead expense account,
then you probably want to send its balance to the same line of
the Income Statement that other similar expenses go. However, if
you are establishing that account for a very important reason
that deserves special identification on the Income Statement,
then you also have to create a new line item number on the Income
Statement and put its sequence number on that account. See the
instructions under Adding Line Items to Balance Sheet and Income
Statement.
SUBSIDIARY AND CONTROL ACCOUNTS
An account may be divided into several subsidiary accounts.
For example, the materials expense account for a profit line may
be divided into subsidiary accounts for the different kinds of
materials that are used. As another example, a building expense
account may be divided into subsidiaries for routine housekeeping
and unusual repairs. Accountants term the more detailed accounts
subsidiary accounts and the less detailed accounts they call
control accounts.
During the posting process the total for a subsidiary
account is added to the total for its control account, and is
33
C-A-S-E Operating Instructions
forwarded to the Balance Sheet or Income Statement in that form.
Therefore, it must not be forwarded on its own. To prevent that
from happening, all subsidiary accounts must have 0 in the
Balance Sheet and Income Statement codes. C-A-S-E has a built-in
rule that forces this in case you forget.
C-A-S-E allows one level of subsidiary accounts. When you
add or change the description of an account you may indicate that
it is a subsidiary account by keying in the number of the account
to which it is subsidiary. When you do so, C-A-S-E makes the
Balance Sheet, Income Statement and Federal Income Form codes
zero. However, you must be sure that the control account that you
enter is not itself a subsidiary account. If it is, the total
will be counted twice and you will have to straighten the problem
out.
ADDING LINE ITEMS TO BALANCE SHEET AND INCOME STATEMENT
Line items for the Balance Sheet and the Income Statements
may be changed through the menus for these two documents. In each
case the magnitude of the line item number indicates its position
on the document and how the value of its item is treated. The
permitted additions are shown in the following tables:
Allowed Additions to
Income Statement
Seqn Desc.
1- 9 Sales
11-19 Other revenues
20-68 Expenses
Allowed Additions to
Balance Sheet
Seqn Desc.
1-48 Assets
51-79 Liabilities
PRINTING REPORTS
Always have the printer turned on and with paper before
ordering any printed report. If you don't, the computer may hang
up so that you have to reboot it and restart C-A-S-E. C-A-S-E
tries to arrange that this will not wipe out any data, but it is
possible that some recently-entered data might be lost. If you
lose power or reboot the computer during a C-A-S-E session, check
to see the last data entered and re-enter it if necessary.
34
C-A-S-E Operating Instructions
GENERAL JOURNAL SYSTEM
Most operations are commanded through the General Journal
Menu. Printing blank forms for the journal is commanded through
the Setting Up Menu, and posting the General Journal to the
Accounts is commanded through the Closing The Books Menu.
TRANSACTION ENTRY
Most entries that you key into the General Journal may be
made either at the actual time if you have the computer running
or at a later time from a paper journal. C-A-S-E prints forms for
writing such entries. Your regular checkbook register is also a
handy place for recording the entries resulting from disburse-
ments by check; you need only to add the account number to be
debited (the account to be credited is always the same number for
checks from one checkbook) and the case number. Remember, though,
that neither the handwritten journal nor the check register is
the General Journal. Only the computer file is the General
Journal and it is made permanently visible by printing it out.
You enter the simple General Journal transactions through selec-
tion A of the General Journal Menu.
You key in the following information:
Transaction date
Transaction description
Amount
Account to be debited
Account to be credited
Check number (if applicable)
Case number (if applicable)
C-A-S-E automatically adds the transaction number.
The Invoice, Sales, Payables, Capital Equipment and Payroll
systems enter their transactions into the General Journal auto-
matically.
REPORTS AND DISPLAYS
The General Journal between any two dates may be printed.
The General Journal may be displayed on the screen, starting at
any date and continuing as long as desired. The display may be of
all transactions, or only of those that have not been posted.
CORRECTIONS
Transactions that have not been posted to the accounts may
be revised. Since C-A-S-E will not post transactions that have
35
C-A-S-E Operating Instructions
improper account numbers, the display of only unposted transac-
tions makes it easy to identify and revise those with improper
account numbers. Corrections of incorrect transactions that have
been posted must be made by entering a reversing transaction to
remove the effect of the erroneous one and then entering the
correct one.
POSTING THE GENERAL JOURNAL TRANSACTIONS TO THE ACCOUNTS
This operation is commanded through the Closing The Books
Menu.
SALES JOURNAL SYSTEM
Most of these operations are commanded through the Sales
Menu. Printing forms for the sales journal is commanded through
the Setting Up Menu. Posting the sales to the General Journal is
commanded through the Closing The Books Menu.
TRANSACTION ENTRY
Sales that do not involve the Invoice System may be record-
ed in a paper journal for later entry into the Sales Journal.
C-A-S-E prints forms for recording such sales. Remember that,
like the General Journal, the real Sales Journal is the computer
file of that name, not the handwritten forms, and the real Sales
Journal is made permanently visible by printing it out.
You enter simple sales through selection A of the Cash Sales and
Journal Menu.
You key in the following information:
Date of sale
Description of items sold
Sale amount
Profit line abbreviation
Tax class (Taxable, Wholesale, Interstate, or Services)
Sales tax amount
Shipping amount
Case number (if applicable)
C-A-S-E adds the sales number.
The Invoice and Credit Sales system automatically enters
the sales transactions that it generates into the Sales Journal.
36
C-A-S-E Operating Instructions
REPORTS AND DISPLAYS
The Sales Journal between any two dates may be printed. The
report lists all transactions and the totals for each profit
line, for each tax class, for sales tax, for shipping, and for
credit sales.
The Sales Journal may be displayed on the screen, starting
with any date and continuing as long as desired.
POSTING
Whenever ordered, C-A-S-E summarizes the unposted sales
transactions and posts the totals in each category (sales by
profit line, sales tax received, shipping received) to the
General Journal. This operation is commanded through the Closing
The Books Menu.
INVOICES AND CREDIT SALES
INVOICE FORMATS
The C-A-S-E system allows you to issue both invoices and
statements of professional services. You probably will use
invoices for sales of items and statements of professional
services for services rendered to clients, even though these
latter may include supplying some items. The invoice format
extends unit price by quantity to calculate total cost for you.
The professional services format provides more space for descrip-
tion by ignoring quantity and unit price. It also puts the
invoice number discretely at the bottom left corner. Whichever
type of invoice is being prepared, if you tell C-A-S-E that this
invoice is for the regular client of a particular case, C-A-S-E
will enter the proper name and address for you.
ISSUING AN INVOICE
The operations for invoices and credit sales are ordered
through the Invoices Menu. There are two forms of invoice: a
product format invoice that includes the unit price and quantity
for each item, and a professional services format invoice that
does not show unit price and quantity and has a more discreet
format with more space for description. You may select the type
for each invoice you issue. Up to 9 copies of an invoice may be
printed at the time of issue. As many more as you need may be
printed later.
C-A-S-E keeps two kinds of invoice records: the invoice
summary and all the line items, so that each invoice can be
37
C-A-S-E Operating Instructions
reprinted in its entirety at any later date.
ENTERING INVOICE DATA
When an invoice is designated for a particular case and for
the normal customer for that case, the invoice system automati-
cally inserts the name and address of the customer.
In all other situations, you key in:
Customer's name and address.
C-A-S-E asks for the data for each line item until you indicate
that there are no more.
For each line item, you key in:
Description of the item
For product-type invoices you then key in:
Unit cost and the quantity
For professional-services-type invoices you key in:
Total cost
You then key in:
Profit line for that item
Tax classification of that transaction as T(axable), W(holesale),
I(nterstate) or S(ervices)
When you indicate no more line items, then the Invoice System
tells you the total taxable sale and the proper amount of
sales tax.
Accept the calculated sales tax or input a different amount.
Then the Invoice System asks the amount for shipping and the
amount prepaid.
If these are not zeroes, enter the amounts.
PREARRANGED PAYMENT FROM RETAINER
If the invoice bills the regular client for a particular
case, C-A-S-E searches the case information file to determine
whether there is an instruction to pay the next invoices from the
balance of the deposit or retainer. If so, C-A-S-E applies the
balance to this invoice and recalculates the balance.
When an invoice is issued, C-A-S-E automatically transfers
38
C-A-S-E Operating Instructions
the sales data to the Sales Journal and to Accounts Receivable.
PRINTING OF ADDRESS LABEL
C-A-S-E will print the mailing label for any invoice,
making it specially easy to print the label for the last invoice
issued. If your printer makes it easy to insert a one-wide sheet
of 3-1/2 x 15/16 labels this is quick and easy.
RECEIPT OF PAYMENT
When a payment against an invoice is received, C-A-S-E
displays summaries of unpaid invoices so you can determine the
number of the invoice to which the payment applies. Then you
apply the payment to that invoice. Partial payments, complete
payments and overpayments are allowed for. C-A-S-E records the
payment against both the invoice and Accounts Receivable.
C-A-S-E prints a report that lists all outstanding invoices
and totals the amount due, so that this can be checked against
the Accounts Receivable total.
YOUR UNIT OF BUSINESS: PROJECTS, CASES OR WHATEVER
All of these operations are ordered through the Case [or
Job or your chosen name] Menu.
C-A-S-E allows you to name your unit of business whatever
you choose. For this manual we will use cases. The nonfinancial
information for cases is maintained through the Case Menu, which
provides for adding new cases, revising case information, and
showing or printing the list of cases. The financial information
is maintained through the feed of information from the Sales and
General Journal transactions. Every transaction from those
journals that is identified with a particular case number is
duplicated in the file for that case and stored by date. Special
transactions for handling deposits, retainers or advances are
also made available through the Case Menu. Any portion of each
retainer may be received, disbursed against past or future
invoices or cash payments, or retained as earnings, as required
for the circumstances.
USING JOB OR PROJECT FINANCIAL REPORTS
A complete financial history for each case is available by
order from the Case Menu, either displayed on the screen or
printed. These reports are among the most useful tools of the
C-A-S-E system. Each report contains a list of all the transac-
39
C-A-S-E Operating Instructions
tions made against the case: expenses, partner's time, and
revenues. It closes with the total of expenses, the total value
of partner's time, the total billed and the balance. Expense
transactions should be entered as they occur, each with an
adequate description. When you intend to bill the client, get a
report and review it. The balance represents the amount to be
billed [adjusted for the balance of the retainer, if any]. Scan
over the report to match expense items, with negative amounts,
against the billed items with equal positive amounts, and line
out all that match. To make this easy, every transaction is
coded, in the last column, to show its class.
Job Report Line Item Coding
A number indicates a receipt that is a line item on the invoice
with that number.
EXP indicates an expense.
EAR [for earnings] indicates the value of partner's time.
DIS indicates a disbursement from the retainer.
REC indicates a receipt that did not involve an invoice.
Any expense items that are not matched are candidates for bill-
ing.
Then prepare an invoice or statement of professional ser-
vices that lists each of the unmatched items, using a description
that you prefer to submit to the client but that you can tie to
the expense item.
Job List
C-A-S-E displays and prints lists of open cases, as ordered
through the Case Menu. The printed list gives summary informa-
tion regarding the case name, the customer and his city and phone
number. An up-to-date list is handy to keep on one's desk for
ready reference when considering a telephone call.
Naturally, C-A-S-E permits changing the nonfinancial infor-
mation about a case as that becomes necessary.
CAPITAL EQUIPMENT
AND DEPRECIATION
The operations for entering the value and factors for
equipment are ordered through the Capital Equipment Menu. The
Depreciation Calculation is ordered through the Closing The Books
Menu.
40
C-A-S-E Operating Instructions
DATA ENTRY
The capital equipment files are maintained through the
Capital Equipment Menu. You key in information upon installation
of the equipment.
You key in the following information:
Equipment name and file number
Original cost
Date of purchase
Date when the equipment is expected to be fully depreciated
[Amortization date]
Percentages of depreciation to be allocated to each profit line
or to overhead.
You must also make the appropriate entries into the General
Journal to record the expenses of the new equipment.
C-A-S-E does not do this automatically because each instal-
lation may have unique aspects that only you know.
DEPRECIATION CALCULATIONS
C-A-S-E computes the depreciation at the end of each ac-
counting period (you have to order the operation through the
Closing The Books Menu), allocates that to profit lines and
overhead according to the percentages, recomputes the book value,
and makes the proper entries to the General Journal.
REVISIONS
At any time the depreciation factors may be changed for the
next computation. The depreciation may be reallocated to differ-
ent profit lines. If the equipment appears to be deteriorating so
that its value will be zero at some other date than the original
amortization date, the amortization date can be changed. If the
equipment dies, the dead date can be keyed in. C-A-S-E automati-
cally takes care of these changes. The depreciation is straight
line, and is calculated by the ratio of the length of the ac-
counting period to the remaining depreciation life.
DURATION OF RECORDS
Equipment remains on the file as long as it has not been
declared dead. At the end of the year in which it has been
declared dead, its record is removed and its original cost and
accumulated depreciation are removed from the Balance Sheet.
REPORTS AND DISPLAYS
The Capital Equipment System prints out a list of all
capital equipment items. The following data is presented for each
41
C-A-S-E Operating Instructions
item of capital equipment: the item's name and number, its
original cost and date of purchase (or installation date when
that is appropriate), date of scheduled amortization, current
book value, the date on which that value was calculated, the
depreciation for the year-to-date (the last valuation date,
usually the end of the last accounting period), and, if the
equipment has been discarded, that date (the dead date).
ACCOUNTS PAYABLE SYSTEM
These operations are all ordered through the Accounts
Payable Menu.
TRANSACTION ENTRY
The Accounts Payable system maintains records of purchases
made on credit and the payments against them.
When making a credit purchase
You key in the following information:
Name and address of the vendor
Description of the item purchased
Amount
Profit line that will use the item
Account number to be charged
Payment due date.
C-A-S-E adds the payable number and makes the appropriate General
Journal entries.
When you pay the bill, the Accounts Payable System displays
the unpaid transactions so you can determine the number of the
item that you are paying. Then you enter:
Payable number
Amount paid
The Accounts Payable System posts the payment to the Accounts
Payable record and makes the appropriate General Journal entries.
REPORTS AND DISPLAYS
The Accounts Payable System prints a report of all unpaid
payables and totals the amounts owed. The Accounts Payable System
also displays the credit purchase transactions either by creditor
or by date due, and either all transactions or only those unpaid.
INVENTORY SYSTEM
The Inventory System maintains dollar totals for the inven-
tories for each profit line and for overhead. Since knowledge
firms typically have few inventory transactions and typically do
42
C-A-S-E Operating Instructions
not stock many items for direct sale, such a simple system is
satisfactory.
TRANSACTION ENTRY
When purchasing material, record its purchase by a General
Journal entry. The value of the material may either be added to
inventory by debiting the inventory account number or expensed by
debiting the expense account number. The value of material
withdrawn from or returned to inventory is entered through
General Journal transactions.
The user must be alert to the typical errors that occur in
this simple system. Purchased material is entered into inventory
simply by entering the purchase transaction into the General
Journal. Since the expenditure of funds must be recorded in any
case, recording the entry of the material into inventory does not
require a separate transaction. However, many purchases of
material are in much larger quantities than those in which that
material is used, and often with many items combined into one
purchase. The tendency is to not enter individual withdrawal
transactions, so that over time the supposed value of the inven-
tory grows even though the actual value doesn't. It is practical-
ly impossible to insist that every withdrawal be documented by a
General Journal entry.
INVENTORY POLICY
Firms that trade in physical items require complicated and
expensive inventory systems, both for accounting purposes,
including taxation, and for operating their businesses. Firms in
the knowledge business don't want to operate such complicated
systems, but they do need an inventory system that documents the
value of inventory and the relationship between inventory and
profit. Accountants and tax collectors have to pay much more
attention to one's physical possessions than to the mental assets
with which you earned them and with which you plan to earn more.
Therefore, the knowledge firm must pay more attention to its
inventory than would be justified from its low importance in
operations. Besides, you might have the unusually important item
of inventory that makes all the difference between a comfortable
level of assets and looming bankruptcy.
C-A-S-E allows you to follow a middle course in inventory
policy. While C-A-S-E uses the change in inventory value as one
term in the profit equation, it doesn't require that all invento-
ry transactions be documented individually. You should document
the major transactions and charge them to the correct case,
43
C-A-S-E Operating Instructions
project or overhead. However, at the close of each accounting
period you must take a physical inventory (casually month-by-
month, more carefully quarterly, and properly at least at the
close of the year). It is a question of which is more trouble:
entering all withdrawals as individual transactions or taking
inventory more frequently.
PHYSICAL INVENTORIES - CORRECTING THE INVENTORY VALUE
After posting the General Journal transactions to the
Accounts and taking a physical inventory with whatever degree of
thoroughness appears justified, examine the transactions in each
inventory account by getting a report for that account number
(selection B of the Accounts, Reports and Journals Menu) and
examine the Inventory Accounts to see the calculated inventory
value. That is shown by the Year_to_Date plus the Current-Period
amounts. Remember that Current-Period may have a plus or minus
value. Then make General Journal entries as follows. If you
recognize any significant inventory movements that haven't been
recorded, make transactions for them. They usually represent
withdrawals but they may represent additions, particularly of
items that are made in house, such as models. If items have
decreased in value because of obsolescence or deterioration,
enter transactions to write down their value. These operations
take care of all the transactions that you can recognize. There
will probably still be a difference between the calculated
inventory value and that shown by the physical inventory.
C-A-S-E will automatically take care of this problem if you
enter the value of the physical inventory at the close of any
period. The C-A-S-E system has a dummy inventory account, # 102,
and five physical inventory accounts, one for each profit line
and numbered 819, 829, 839, 849 and 859. If the actual inventory
value for the profit line for account 839 is $1900.10, then enter
this value as a General Journal transaction as follows. "Physical
Inventory Profit Line xx, Date", 1900.10, Credit 829, Debit 102.
C-A-S-E will perform the necessary calculations and make the
proper journal entries whenever you calculate the balance sheet
for the end of that period.
PAYROLL SYSTEM
All of these operations are ordered through the Payroll
Menu.
Access to the Payroll Menu may be controlled by password, if so
desired.
44
C-A-S-E Operating Instructions
TRANSACTION ENTRY
The Payroll System maintains records of the pay and pay
deductions for each employee by month and allocates payroll costs
to profit lines.
You key in the following information:
Employee's name (which is verified before proceeding further)
Gross pay
Net pay
Federal income deduction
Social Security (FICA)deduction
And up to 8 more deductions that you name.
C-A-S-E checks that the parts all add up to equal the gross pay
and recycles the input screen if corrections are required.
You next key in:
Percent of time spent on each profit line or overhead.
C-A-S-E again makes sure that the total is 100%.
POSTING TO THE GENERAL JOURNAL
When ordered by the command to post the subsidiary journals
to the general journal (selection C from the Closing the Books
Menu), C-A-S-E summarizes the unposted Payroll Journal transac-
tions and makes the appropriate entries into the General Journal.
Note that the labor costs are allocated to profit lines but not
to particular cases. Entering the cost of labor to particular
cases is done in the same way that partner's time is entered, but
using the dummy account #100. See the examples.
REPORTS AND DISPLAYS
The Payroll System prints a report that lists, on separate
pages for each employee, the employee's pay and deductions for
each pay period, totaled for each month of the year and for the
year-to-date. The report then gives the same information totaled
for all employees. The month by month reporting is made regard-
less of your choice of accounting periods because government
reports require this information. The employee pay report is also
available for any selected employee.
The Payroll System will display the monthly pay and deduc-
tions records for any one employee at a time, for the year-to-
date.
45
C-A-S-E Operating Instructions
REVISIONS
The Payroll System records each employee's status as cur-
rently employed, on leave, or terminated. This status may be
changed at any time. Corrections to the pay record may be made by
entering reversing transactions with negative amounts. At the end
of the year, the Payroll System copies into the new files only
the records of those employees who have not been terminated.
LABOR COST REPORT
The Payroll System lists and totals the labor expenses that
have been entered for each product line between any two dates.
PRINTING JOURNAL BLANK SHEETS
These operations are ordered from the Setting Up The Ac-
counting System Menu.
Make sure that the paper is horizontally in the printer
[11" wide or wider]. Then select the type of form that you want.
The printer will print one page at a time until you answer "N" to
the question "Any More?"
MAIL MERGE AND FORM LETTERS
C-A-S-E enables you do mail merges to send individually-
addressed, variable form letters to any of the groups of persons
or businesses with whom you do business. These are your customers
or clients whom you have served, customers to whom you have sent
invoices, and creditors listed on your accounts payable. For each
group, you can choose to send to all the persons listed, to those
with open jobs or unpaid invoices or unpaid payables, or to those
whom you designate.
You must start with a form letter to send. These have
specific names: JOBLETT.TXT for jobs or cases, INVLETT.TXT for
invoices, PAYLETT.TXT for accounts payable. The maximum letter
size is 5000 characters, which is more than 2 pages. The letter
must be prepared in DOS-text format, commonly called the non-
document mode by most word processors. This format uses only the
printable characters, spaces, line feeds, carriage returns and
form feeds (paper ejects). C-A-S-E makes each copy of this form
letter different by inserting such things as the addressee's
name, his or her address, case or job name, dates and amounts.
C-A-S-E will also prepare mailing labels for each of the letters
to be sent, if you wish.
You indicate where each of the variable items is to be
46
C-A-S-E Operating Instructions
inserted by using the otherwise-unused character ^ followed by a
number from 1 to 8: ^1, ^6, etc. The insertion codes are as
follows:
INSERTION CODES FOR ALL LETTERS:
^1 Date
^2 Addressee
^3 First line of address (this is often the firm's name)
^4 Second line of address
^5 Third line of address
^6 Fourth line of address (Insert codes for all lines
unless you know that no address requires all lines.)
INSERTION CODES FOR JOB OR CASE LETTERS
^7 Name of job or case
INSERTION CODES FOR INVOICE LETTERS
^7 Invoice date (as in 3 June, 1988)
^8 Amount owed (inserts $ before amount)
^9 Invoice number (inserts # before number)
INSERTION CODES FOR PAYABLES LETTERS
^7 Date that debt was incurred (as in 3 June, 1988)
^8 Amount owed (inserts $ before amount)
Therefore you will probably start a JOBLETT.TXT form letter
as follows:
^1
^2
^3
^4
^5
^6
Re: ^7
Dear ^2,
Sandoval and Duerksen Consulting has been able to
obtain considerably larger offices at a more convenient location
and will be moving shortly etc., etc.
C-A-S-E cannot reformat your letter to account for the
different lengths of the inserted variables but simply pushes the
47
C-A-S-E Operating Instructions
remaining characters in the line to the right. Therefore, allow
sufficient space at the end of each line that contains an insert-
ed variable so the end does not project beyond the margin when
the longest value of the variable has been inserted.
C-A-S-E allows you to use preprinted letterheads or it will
print your letterhead in the same way as it does for invoices.
However, you must put the proper number of blank lines at the top
of the letter for the type of letterhead that you use, and, for
multi-page letters, you must insert page breaks at the proper
places. Try out a new letter by asking for only one copy. Then,
once you get a format that suits your purposes, make a note of
the lines at which certain items appear for ease in making future
letters.
Copy the form letter, under its required name, to the same
directory that has the data for your accounts. To use the letter,
move to the menu for that system: for example, the invoices
(credit system) menu for a letter addressed to persons who have
been invoiced. Then select Issuing Form Letter from the menu.
Then answer the questions from the screen about whether you want
address labels also, and to which persons you want the letters
sent: all in the file, those with open jobs or unpaid accounts,
those whom you designate. If you choose to designate, you will
enter the numbers of the items, be they job, invoice or payable
records. C-A-S-E will first print the letters, then the address
labels (after stopping for you to install the label stock).
TRANSACTION NUMBERS
Transaction numbers may be between 1 and 9999 for sales
journal, general journal, invoices and payables, and 1 and 999
for cases. If at an annual closing the next transaction number
is more than 8000 [800 for cases], the system will reset that
sequence to 1. This gives you room for 2000 of each type of
transaction in the coming year and a cycle of more than 4 years
between repetitions. If you produce more than this number of
transactions in a year, then you can reset the transaction
numbers through selection D of the Setting Up The Accounting
System Menu.
MAKING BACKUP COPIES
All disk drives fail eventually, and you don't know when
they will. When a hard disk fails you are really in trouble
because you lose not only the data you were working on but all
other data from other tasks that you stored on the disk months
before. Therefore, always make backup copies of data before
48
C-A-S-E Operating Instructions
accumulating more data than you are prepared to lose or to
replace.
On a hard disk system, insert a formatted floppy into the
drive that you have designated for backup. From the Main Menu,
Select L, Make Backup of Data to Floppy Disk. This uses the DOS
BackUp command. If you have more data than one floppy can hold,
you will be prompted to insert another. If you use more than one
floppy, number them in sequence because you will have to Restore
them in the same sequence once you have repaired a failed disk.
To restore to a new or repaired hard disk, set up the
C-A-S-E directories with the same names and structure as before.
Move into the C-A-S-E Data Directory. Put the number 1 backup
floppy into drive A:. Then command Restore A: C:*.*. If your data
requires more than one floppy, you will be prompted to replace
the floppy when all its data have been copied.
On a dual-floppy system you cannot use the Make Backup
selection from the Main Menu, because one drive must hold the
C-A-S-E Program Disk and the other the company accounting data
disk. Therefore you make backup copies after you exit from
C-A-S-E by using the DOS DiskCopy or Copy *.* commands. Prefera-
bly use three data disks in rotation, so that if one pair of
disks are ruined by failure of the source drive when copying, you
have a still relatively recent disk to work from.
CHOICES TO BE MADE WHEN STARTING UP
ONLY NEW JOBS [OR] ALL JOBS, NEW TRANSACTIONS [OR]
ALL JOBS, ALL TRANSACTIONS
When starting up, you must decide whether to cover only new
cases or to input all open cases at the startup. Either of these
will work. However, only transactions made after the startup will
be recorded, so that existing cases must be completed on the
basis of one part old-fashioned records, the other part C-A-S-E
records. If presentation of new-style records is thought impor-
tant, the prior transactions could be entered and then the books
closed as for the end of a year. Then make the official startup
as if it were the start of a new year.
DATA TO BE INPUT WHEN STARTING UP
The current values of existing assets, liabilities and
capital must be input when starting up the C-A-S-E system. Look
over the list of these accounts and add any more that you find
necessary. Determine the amount for each account. Make sure that
49
C-A-S-E Operating Instructions
the sum of liabilities and capital equals the assets. For any
nonzero amount, enter it through a General Journal transaction
that describes the transaction as the entry of the initial
amount, debits or credits the appropriate account, and lists
Account 100, Startup Dummy, as the opposite account.
RESETTING TRANSACTION NUMBERS
You may choose to start with a new series of transaction,
invoice, case and employee numbers each starting with 1. If so,
you don't need to do anything. If you wish to start with differ-
ent numbers, you must enter these numbers through selection D,
Reset Transaction Numbers, of the Setting Up Menu.
EXAMPLES OF UNUSUAL TRANSACTIONS
CHOOSING THE PROPER ACCOUNT NUMBERS
Most difficulties in entering transactions center around
which account to debit and which to credit. For sales, invoice
and payroll transactions these choices are made by the entry
program because these types of transaction follow simple logic
that is implicit in each transaction. This can't be done for the
General Journal because of the wide variety of transactions that
must be made. For each General Journal transaction you must
decide which account to credit and which to debit.
CHARGING PAID LABOR COSTS TO CASES
In the small knowledge firm most of the "direct labor cost"
of each case is contributed by the proprietor or by partners, but
tax law prohibits this from being accounted as a cost. Only a
small portion of "direct labor cost" is contributed by paid
employees, who typically perform overhead tasks. However, the
proprietor or partners need to know both how much of their "free"
time has been devoted to each case and how much that time is
worth, and also how much paid labor has been used in that case.
To have one simple, consistent system for recording the costs of
cases, C-A-S-E separates the payroll transactions from the case
transactions. All payroll costs are automatically charged to
either profit lines or overhead, but not to particular cases.
Don't charge paid labor costs to cases by debiting the
profit line expense account and crediting some other account.
Since paid labor has already been accounted for, that would count
paid labor twice.
Charge paid labor costs to cases by debiting and crediting
the same dummy account #100 (or another dummy that you establish
50
C-A-S-E Operating Instructions
for this purpose) and entering the case number in the usual place
in the transaction entry screen. C-A-S-E then lists that labor
cost against that case without affecting the rest of the system.
CHARGING PARTNER'S TIME TO JOBS
Charge the value of a partner's time to a case by debiting
and crediting the same account for that partner's consulting
(account numbers 801 to 804) and entering the case number in the
usual place in the transaction entry screen. C-A-S-E then lists
that cost against that case without affecting the rest of the
system.
SALES FROM OTHER PROFIT LINES
When a case in one profit line sells material from another
profit line , the transaction can be handled in several
different ways. One simple way is to record the sale as if the
item were directly sold by the contributing profit line (this
gives all the profit to that profit line) and record its retail
value as a cost in the case records by entering it as a general
journal transaction that credits and debits the same dummy
account, say #100. A different way would be to transfer the
material at cost or an agreed price from the contributing profit
line to that which has the case. To do so, debit the inventory
account of the receiving profit line and credit the sales account
of the contributing profit line. Then account for the profit from
selling the material by the method in the next paragraph.
RECORDING PROFIT IN JOB RECORDS
When all the cost items for a case have been properly
billed, the case records show a zero balance rather than the
profit earned. This is for two reasons. First, knowledge firms
typically bill expenses as incurred without profit, earning
profit from selling the proprietor's or partners' expert knowl-
edge or skill as determined by the time required to exercise it.
The client pays the expense portion of the bill based on exact
statements of the expense items. Second, the zero balance is an
easily-recognizable condition that serves as a signal that all
items have been billed.
However, profit on an expense item may well be allowed
under some conditions. Consider the firm that offers both goods
or services at fixed prices and consulting services as well.
Suppose that the firm offers a book or manual that gives instruc-
tion in the same subject as that in which the firm consults. A
client for the consulting service might well also desire a copy
of the manual. The firm sells the manual at the normal retail
51
C-A-S-E Operating Instructions
price with profit included. This requires two transactions in the
general journal and the case records. The first transaction
records the cost of the manual in the normal way. The second
records the difference between its cost and its selling price,
debiting and crediting the same dummy account. Then the case
records will again show zero when all items are properly billed
without affecting the rest of the system.
TRANSACTIONS WITH MORE THAN TWO ACCOUNTS
Transactions occur that involve more than two accounts. For
example, a loan payment typically involves three accounts: cash,
loans and interest expense. C-A-S-E requires that this transac-
tion be divided into its constituent parts, making two transac-
tions. The first transaction credits cash and debits loans for
the amount of the principal repayment, the second transaction
credits cash and debits interest expense for the amount of
interest paid.
CLOSING THE BOOKS
Closing the Books operations are ordered through the Clos-
ing The Books Menu. Access to this menu may be controlled by
password if desired.
There are three levels of closing the books, Current Peri-
od, Period Close, and Annual.
CURRENT PERIOD
Current Period is ordered by posting the subsidiary journals to
the General Journal and then posting the General Journal to the
Current Period Accounts. These simply post all transactions made
to date to the Current Period field of the List of Accounts. This
enables you to make a quick estimate of how you are doing, and
can be done at any time during a period and any number of times.
It ignores periodic charges such as depreciation and interest.
The assessment of revenues versus expenses is obtained by either
printing and examining the Account List (Reports, Accounts &
Journals Menu selection A) or computing and printing the Sales-
vs-Expenses Report [Closing The Books selection I].
PERIOD CLOSING
Period Closing transfers the Current Period account summaries to
the Year-to-Date fields and reports the sales, expenses and
income through the balance sheet and the income statement. Income
statements are available in two forms: for the period only and
year-to-date.
52
C-A-S-E Operating Instructions
ANNUAL CLOSING
Annual Closing does the same as Period Closing and adds three
extra operations. Initially it prepares the accounts for the
coming year's transactions so you can carry on while closing the
old year's books. Then it closes the old year's books and makes a
final calculation of income for the old year. Last it posts the
old year's final results to the coming year's initial account
values. The operations for starting the new year's disk or
directory are ordered through the Starting A New Year Menu,
access to which is also controlled by password if desired.
DETAILED INSTRUCTIONS
The following instructions are labeled [P&A] or [A], de-
pending on which level of closing is being done. You select the
number of accounting periods per year when initially entering the
names of the firm, the partners, etc. The available choices are
1, 2, 4, or 12. You designate the number of the period within the
year when resetting the dates for the period. If you change the
number of accounting periods per year during the year, you must
use the Reclosing choice from the Closing The Books Menu to
remake the Balance Sheets and Income Statements.
[P&A] PHYSICAL INVENTORIES
Take physical inventories of your materials with the appro-
priate degree of accuracy. Enter the value of the physical
inventory for each profit line as follows. If the value for
the inventory named in account #839 is actually $1900.10,
enter it into the General Journal as follows. "Physical
Inventory, Profit Line X, Date", 1900.10, Credit Account
839, Debit Account 102. (Account #102 is the inventory
dummy account.)
[A] MAKE DUPLICATE RECORDS
The first task in annual closing is to make duplicate
records and backup copies. Before you do anything else,
make backup diskettes of the accounting data directory.
If you are on a dual-floppy system you may use DiskCopy or
Copy *.*. Make three; one will be for the coming year, one
for the old year, and one is backup. You will use the
diskettes for the coming year and for the old year as
appropriate, depending on which task you are doing or which
data you are working on.
If you are on a hard disk, make a backup copy through
53
C-A-S-E Operating Instructions
selection L of the Main Menu, Make Backup of Data to Floppy
Disk. Then copy the data for the old year into the directo-
ry for last year's data that you established when setting
up directories. If you didn't make a directory then for
last year's data, you must do so now.
[A] SELECTING ACCOUNTS FOR DIFFERENT YEARS
Dual-floppy users select the accounts for the different
years by inserting the appropriate disk in Drive B. Hard-
disk users switch directories by using the Set Paths choice
from the Setting Up Menu, or by restarting C-A-S-E and
entering the name for that particular set of accounts. If
you haven't already done so, you will need to enter a new
name and path.
[A] ENTER NEW DATES
Before you do anything else after making two sets of the
accounting data, one for each year, reset the dates for the
copy for the coming year. Then you know which set is which.
[A] BE SURE TO WORK ON THE CORRECT SET OF ACCOUNTS
You will have noticed by now that C-A-S-E displays the
company name and the year to which the accounts belong as
the heading of every menu. When you have two sets of books
in work at the same time, as when closing the books for the
previous year after the start of the new year, always check
the heading of the menu to see whether you have named the
correct set of accounts. If there is any doubt about which
set of records is the one that you want to work on, don't
enter its initials at the first C-A-S-E screen, but enter a
blank. This gets you to the Setting Paths Screen, and when
you enter through this screen it shows you both the name
and year of the accounts and the path to reach them. This
will enable to confirm that you are working on the proper
set.
[A] PREPARE DATA FOR COMING YEAR
Use the disk or directory for the coming year. This opera-
tion is commanded through selection B, Get Disk Ready, of
the Starting a New Period or Year Menu.
This:
Empties the general and sales journals.
Resets the last transaction number to 0 if more than 80% of the
sequence capacity has been used.
Prompts you to enter the dates of the new year and period. If you
54
C-A-S-E Operating Instructions
decide that you want a different number of accounting
periods in a year, this is the best time to make the
change.
Removes the records for paidup invoices and payables, for closed
cases and projects, for terminated employees and for dis-
carded equipment.
Instructs you to erase the following files: Balance.dbf, Acct-
List.dbf and CapEquip.dbf.
This disk or directory is now ready to receive transactions
for the coming year, although it is not ready for any more
complicated work.
Now switch diskettes or switch to the directory for the old
year. Most of the following operations are commanded through the
Closing The Books Menu.
[P&A] SALES TRANSACTIONS
If there are any unentered sales transactions, enter these.
[P&A] GENERAL JOURNAL TRANSACTIONS
If there are any unentered general journal transactions,
enter these.
[P&A] PRINT RECEIVABLES LIST
Print the list and total of outstanding invoices.
[P&A] PRINT PAYABLES LIST
Print the list and total of accounts payable.
[P&A] PRINT THE SALES JOURNAL
[P&A] POST THE SUBSIDIARY JOURNALS
Post the subsidiary journals (Sales and Payroll) to the
general journal.
[P&A] COMPUTE DEPRECIATION
Compute depreciation and post it to the general journal.
[P&A] PRINT CAPITAL EQUIPMENT
Print the Capital Equipment List.
[P&A] POST GENERAL JOURNAL TO CURRENT PERIOD ACCOUNTS
Post general journal transactions to the Current Period
field of the Accounts. At this time you may wish to examine
the Current Period summaries of the transactions for the
55
C-A-S-E Operating Instructions
period, to see what happened in this period. If you get an
error message saying that certain transactions were not
posted because they carried nonvalid account numbers, you
should Display the General Journal with the Unposted Only
option. This will show you the unposted transactions so you
can select them by transaction number and correct them
through the General Journal Menu.
[P&A] TRANSFER CURRENT PERIOD BALANCES TO YEAR-TO-DATE FIELD
This adds the current-period summaries to the year-to-date
totals and zeroes the current period fields.
[P&A] PRINT ACCOUNT LIST
[P&A] COMPARE & ADJUST ACCOUNT BALANCES
This is not a computer operation. Compare the following
account balances with the physical assets or the detailed
list:
Cash against the total in bank and on hand.
Petty cash against the petty cash on hand.
Accounts Receivable against the total for outstanding
invoices.
Accounts Payable against the total for outstanding pay-
ables.
Capital Equipment against the Capital Equipment report.
Accumulated Depreciation against the Capital Equipment
report.
Inventory Accounts against the physical inventory.
There should be no differences except in the case of inven-
tories of materials or changes in capital equipment. For materi-
als, the differences should reflect the use of materials that has
occurred without documenting transactions. If you have already
entered physical inventory values, C-A-S-E will already have
adjusted the calculated values and made the proper adjusting
entries. Sort out the differences and make adjusting entries in
the General Journal.
[P&A] POST GENERAL JOURNAL AGAIN
After entering any adjusting transactions, again post the
general journal to the accounts.
[P&A] REPRINT LIST OF ACCOUNTS
Reprint the List of Accounts. Check to see that the ad-
56
C-A-S-E Operating Instructions
justments have corrected the errors.
[P&A] PRINT GENERAL JOURNAL
[P&A] COMPUTE THE BALANCE SHEET
This computes the income and the Balance Sheet in the
Balance file and copies the balance sheet to the set of
BalShts records for the appropriate period for later refer-
ence.
[P&A] PRINT THE BALANCE SHEET
This prints the balance sheet for any completed period, as
you designate.
[P&A] COMPUTE THE INCOME STATEMENT
This computes the Income Statement in the CoIncome file and
copies it to the IncStats file for later reference.
[P&A] PRINT THE INCOME STATEMENT
This prints the Income Statements for any completed period
in either of two formats as you designate, for the period
only or year-to-date.
[A] COMPUTE THE FEDERAL FORM ENTRIES
[A] PRINT THE FEDERAL FORM ENTRIES
[A] TRANSFER THE OLD YEAR'S RESULTS TO THE COMING YEAR'S DISK OR
DIRECTORY
Exit C-A-S-E and copy the following files from the disk or
directory for the old year to the disk or directory for the
coming year: Balance.dbf, AcctList.dbf, CapEquip.dbf,
Employee.dbf.
[A] RESTART WITH COMING YEAR'S DATA
Switch to the accounts for the coming year. From the Start
New Year Menu choose "Add Last Year's Final Data to the New
Year's Disk". This moves all the information to the cor-
rect places in the new files.
[A] PREPARE NEW BALANCE SHEET AND INCOME STATEMENT BLANK RECORDS
This prepares sufficient records in the Balance Sheet and
Income Statement files for the number of accounting periods
that you have previously declared will be in the year.
57
C-A-S-E Operating Instructions
[A] FINAL COPIES
Once you have made sure that all has gone correctly and the
files for both years are readable and working, make a
permanent diskette copy of the accounts for the end of the
old year and store it in a safe place. Also store the
printed reports. The working diskettes may then be erased
and hard disk users may erase the files in the directory
for the old year.
RECLOSING THE BOOKS
If you find that you have made major mistakes in accounting
since the start of the year and would like to correct matters,
you can use the Reclosing choice of the Closing The Books Menu.
This lets you change the number of periods in the year, returns
the accounts to the values of the start of the year and makes new
Balance Sheet and Income Statement forms according to the new
number of periods. From this start, while C-A-S-E prevents you
from changing any existing entries you can enter reversing
entries to reverse the effect of improper entries and then enter
the proper entries.
The simplest way to enter a reversing entry is to enter the
exact same entry except with a negative amount and, if you have
room, an explanation or reference to one. An alternate way is to
enter the original amount but switch the accounts that are
debited and credited. This preserves the accuracy of the histori-
cal record, a defense against chicanery, but enables you to
produce an accurate set of Balance Sheets and Income Statements
for the intervening periods.
Since the original sales and payroll entries remain in the
General Journal, it is best to repost the correcting entries in
these subsidiary journals at the ends of the same accounting
periods. Do this by stepping through the periods and closing the
books as you would in a normal year.
58
PASSWORD PROCEDURE
THIS PAGE MAY BE STORED IN A CONFIDENTIAL PLACE
At the start the password procedure is invisible because no
password has been chosen. When the operator selects any of the
three modules that can be protected by password (Payroll, Closing
the Books, Starting a New Period or Year), C-A-S-E opens that
module without indicating that password protection is possible.
To choose a password, move to the Setting Up the Accounting
System Menu. Then make a selection that is not listed on the
screen, ^ (the caret symbol, shift 6). The screen will ask for
your password and illuminate a box for 20 characters. Your
password may be any word or phrase of up to 20 characters. You
may change the password at any time by repeating this procedure.
Once you choose a password, when the operator selects one
of the protected modules the screen asks for the password but
does not illuminate a box or show what the operator enters for
the password. If the operator's password matches the original
password, C-A-S-E opens the module. Otherwise, C-A-S-E returns to
the Main Menu.
The password is stored in the files in an encrypted form so
that it cannot be read even by somebody who can read the files.
Since the programs that use the password are encrypted also, the
encryption procedure is hidden. Naturally, restrict the knowledge
of how to enter a new password to as few trusted persons as
possible. However, even if somebody learns how to enter a new
password and does so to enter the system, they leave the evidence
of their entry. Since they cannot return to your original pass-
word the change in password indicates their entry. If you consid-
er the secrecy of your accounting information worth protecting,
change passwords frequently and use the passwords daily. If you
discover an unauthorized change in the password, conduct an
investigation to determine who tried to access the confidential
modules.
To cancel the password system, merely <Enter> when the
screen asks for the new password. Then the password procedure
becomes again invisible.
59
LIST OF FILES IN CASE SYSTEM
FILES ON THE INITIAL C-A-S-E DISTRIBUTION DISK
CASE.ZIP This is the C-A-S-E system.
PKUNZIP.EXE This expands [unzips] CASE.ZIP into the
C-A-S-E system.
UZIPCASF.BAT This directs the unzipping for a dual-floppy
system.
UZIPCASH.BAT This directs the unzipping for a hard-disk
system.
READ-CAS.ME1 and READ-CAS.ME2 carry instructions for the initial
unzipping.
DATA FILES ON THE C-A-S-E DATA DISK
DIRECTORIES \CASE\MTF AND \CASE\SD
ACCTLIST.DBF
ACCTPAY.DBF
BALANCE.DBF
BALSHTS.DBF
CAPEQUIP.DBF
CASEINFO.DBF
CASETRAN.DBF
COINCOME.DBF
CREDTRAN.DBF
EMPLOYEE.DBF
EMPPAY.DBF
FEDINC.DBF
GENJOUR.DBF
INCSTATS.DBF
INVOLIST.DBF
MAILFILE.DBF
SALEJOUR.DBF
MEMCOMP.MEM
MEMGEN.MEM
MEMPRNT1.MEM
MEMPRNT2.MEM
MEMPRNT3.MEM
MEMPRNT4.MEM
MEMPRNT5.MEM
ACTINDEX.DBF
BALSDX.DBF
CAPDEX.DBF
COIINDEX.NTX
60
C-A-S-E List of Files
CREDNUM.NTX
CSALPHA.NTX
CSNUM.NTX
DATECASE.NTX
EMPAYDEX.NTX
FEDINDEX.NTX
FIRMPAY.NTX
INCSDX.NTX
INVNUM.NTX
JOURDATE.NTX
JOURNUM.NTX
MPDEX.NTX
PAYDATE.NTX
PAYDEX.NTX
PAYRDEX.NTX
SALEDATE.NTX
SALENUM.NTX
JOBLETT.TXT
INVLETT.TXT
PAYLETT.TXT
PROGRAM FILES ON THE C-A-S-E DATA DISK
DIRECTORY UTILPROG
TREED.COM
Shows the directory structure of a disk as a diagram. This is
particularly useful for hard disks. Command: TREED [directory to
start diagram from]
CASE.BAT
An example of a DOS program (what DOS calls a batch file) that
enables you to initiate C-A-S-E from the root directory of a hard
disk and to return to that root directory after you have finished
working with C-A-S-E. The words after the CD commands are direc-
tory names and may be changed to suit your own directory setup.
PROGRAM FILES ON THE C-A-S-E Program Disk
CASE.EXE
This is the C-A-S-E program.
ROADS.DBF
This data file contains the names of the sets of accounts and the
paths to their directories that you set up.
61
MENUS
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
MAIN MENU
A Cash Sales and Sales Journal
B Credit Sales and Invoices
C Accounts Payable
D General Journal
E Cases or Projects
F Payroll
G Reports, Accounts and Journals
H Capital Equipment
I Closing the Books for Period or Year
J Starting a New Period or New Year
K Setting Up The Accounting System
L Make Backup of Data to Floppy Disk
X Exit the Accounting Program
Copyright 1986, 1987 John Forester: All Rights Reserved
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
CASH SALES & JOURNAL MENU
A Enter Cash Sale
B Display Sales Journal
C Print Sales Journal
X Return to Main Menu
62
C-A-S-E Menu Illustrations
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
INVOICES MENU
A Make Product Invoice
B Make Consulting Invoice
C Record Payment of Invoice
D Print And Total List of Invoices
E Print Copy of Old Invoice
F Print Invoice Mailing Label
G Delete Existing Invoice
H Display Invoice Summaries
I Issue Invoices Form Letters
X Return to Main Menu
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
ACCOUNTS PAYABLE MENU
A Record A Credit Purchase
B Record Payment of Credit Amount
C Show List of Payables
D Print and Total Payables
E Delete A Payable
F Print A Mailing Label
G Issue Payables Form Letters
X Return To Main Menu
63
C-A-S-E Menu Illustrations
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
GENERAL JOURNAL MENU
A Enter General Journal Transactions
B Display General Journal on Screen
C Print General Journal
D Revise Incorrect Account Numbers
X Return To Main Menu
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
CASES MENU
A Add New Case
B Receive Retainer
C Display Financial Transactions
D Print Financial Report
E Disburse Retainer
F Close Case
G Change Case Information
H Show List of Cases
I Print List of Open Cases
J Print List of Retainers
K Print Address Labels
L Issue Cases Form Letters
X Return To Main Menu
64
C-A-S-E Menu Illustrations
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
PAYROLL MENU
A Enter Pay for Employees
B Display Employee's Pay Records
C Print Payroll Report For All Employees
D Add Employee
E Change Employee Status
X Return To Main Menu
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
REPORTS, ACCOUNTS AND JOURNALS MENU
A Display List of Accounts With Data
B Print List of Accounts With Data
C Print Transactions and Balance for an Account
D Display Sales Journal
E Print Sales Journal
F Display General Journal
G Print General Journal
H Print Labor Cost Report
X Return to Main Menu
65
C-A-S-E Menu Illustrations
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
CAPITAL EQUIPMENT MENU
A Enter New Capital Equipment
B Print Capital Equipment List
C Compute Depreciation
D Revise Factors For Capital Equipment Item
X Return to Main Menu
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
CLOSING THE BOOKS MENU
A Set New Period Dates
B Print Sales Journal
C Post Subsidiary Journals To General Journal
D Compute Depreciation & Post To General Journal
E Enter Transactions Into General Journal
F Print General Journal
G Post General Journal Transacts to Current-Period Accounts
H Print Account List and Balances
I Compute and Print Expenses vs Revenues, Curr. Per. To Date
J Transfer Curr. Per. Balances to Year-To-Date Accounts
K Compute Balance Sheet
L Print Balance Sheet
M Compute Income Statement
N Print Income Statement
O Compute Federal Income Tax Form Entries
P Print Federal Income Tax Form Entries
Q Return To Beginning Of Year For Reclosing All Periods
X Return To Main Menu
66
C-A-S-E Menu Illustrations
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
STARTING A NEW PERIOD OR NEW YEAR MENU
A Set New Dates For Period
B Get Disk Ready For New Year's Transactions
C Add Last Year's Final Data To New Year's Disk And
Prepare Balance Sheet and Income Statement Blank Records
D Prepare Balance Sheet and Income Statement Blank Records
X Return To Main Menu
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
SETTING UP THE ACCOUNTING SYSTEM MENU
A Enter Names of Company, Partners, Profit Lines
B Print Forms For General Journal
C Print Forms For Sales Journal
D Reset Transaction Numbers
E Change List of Accounts
F Change Balance Sheet Line Items
G Change Income Statement Line Items
H Set Paths To Sets of Accounts
X Return To Main Menu
67
C-A-S-E Menu Illustrations
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
CHANGING ACCOUNTS MENU
A Displaying Accounts
B Adding A New Account
C Revising Account Name & Control Codes With Safety Check
D Activating Or Inactivating An Account
E Changing The Amounts In An Account
F Deleting An Account
G Revising Acct Name & Control Codes Without Safety Check
X Return To Setup Menu
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
CHANGING BALANCE SHEET MENU
A Add A Line Item To Balance Sheet
B Change A Balance Sheet Line Item
C Delete A Balance Sheet Line Item
X Return To Setup Menu
YOUR COMPANY'S ACCOUNTING
--- 1988 ---
CHANGING INCOME STATEMENT MENU
A Add A Line Item To Income Statement
B Change An Income Statement Line Item
C Delete An Income Statement Line Item
X Return To Setup Menu
68
C-A-S-E Menu Illustrations
Company Information Data Entry Screen Number One
(Long lines on the screen have been wrapped to the next line
for printing on your printer with proper margins.)
ENTERING COMPANY STRUCTURE INFORMATION
Company Name: Sandoval & Duerksen Your IRS Num: 9999-
00000001
Short Name Full Name
Partner #1: Sandoval Morris J. Sandoval
Partner #2: Duerksen Eugene O. Duerksen
Partner #3:
Partner #4:
DO NOT USE "O" OR "X" OR " " FOR PROFIT LINE ABBREVIATION
Profit Line A:SandConsul Abbrev for Profit Line A:S Profits To
Partner No:1
Profit Line B:DuerConsul Abbrev for Profit Line B:D Profits To
Partner No:2
Profit Line C:Instruct Abbrev for Profit Line C:I Profits To
Partner No:1
Profit Line D: Abbrev for Profit Line D:X Profits To
Partner No:0
More On Next Screen
Company Information Data Entry Screen Number Two
ENTERING JOB OR PROJECT INFORMATION
Insert Your Words For The Following:
(Asterisked Items May Be Left Blank If You Don't Use Them)
Job, Case or Project: Case
Customer: Attorney
*Customer's Firm: Law Firm
Customer's Personal Phone: Personal Phone
*Customer's Firm's Phone: Firm's Phone
*Principal Whom Customer Represents: Principal
Deposit, Retainer or Advance: Retainer
More On Next Screen
69
C-A-S-E Menu Illustrations
Company Information Data Entry Screen Number Three
ENTERING LETTERHEAD INFORMATION
Letterhead Form Number For Profit Line A: 1
Letterhead Form Number For Profit Line B: 1
Letterhead Form Number For Profit Line C: 2
Letterhead Form Number For Profit Line D: 1
Letterhead Form Number For Overhead: 1
ENTERING PRINTER CONTROL CODES FOR REGULAR PRINTING
Printer Command Must Be ASCII Numbers Separated by Single Spaces
27 26 73 27 42 49 27 69 49 48 27 74
More On Next Screen
Company Information Data Entry Screens Four Through Nine
LETTERHEAD FORM NUMBER: 1 through 5
UPPER: Line 1 Control Codes. LOWER: Line 1 Text.
27 42 49 27 69 49 48 27 33
Sandoval & Duerksen Consultants
UPPER: Line 2 Control Codes. LOWER: Line 2 Text.
27 34
12345 Some Street
UPPER: Line 3 Control Codes. LOWER: Line 3 Text.
Anywhere, CA 99999
UPPER: Line 4 Control Codes. LOWER: Line 4 Text
415-999-9999
UPPER: Line 5 Control Codes. LOWER: Line 5 Text.
UPPER: Line 6 Control Codes. LOWER: Line 6 Text.
More On Next Screen
70
C-A-S-E Menu Illustrations
Company Information Data Input Screen Number Nine
ENTERING PAYROLL INFORMATION
Name The Payroll Deductions That You Wish To Use
Leave The Other Boxes Blank
Fed W/H FICA Pay Ded1 Cal SDI Cal W/H
Pay Ded4 Pay Ded5 Pay Ded6 Pay Ded7 Pay Ded8
ENTERING MISCELLANEOUS INFORMATION
(Long lines on the screen have been wrapped to the next line to
allow printing on your printer with proper margins.)
1/2/4/12 Periods Per Year? 4 Sales Tax Rate in
Decimal? 0.0700
Date Format A(mer.)/B(rit.)? B Separate Office and Bank
Cash Accounts? F
Is Printer Handfed? T Pre-Printed Letterhead
For Invoices? T
Print Invoices on 80-Column Printer? F Floppy Drive
For Backup Data: B
71
INDEX
Accounting
not an exact science . . . . . . . . . . . . 12
Accounting Periods . . . . . . . . . . . . . . . 3
Accounting System Structure . . . . . . . . . . . 2
Accounts . . . . . . . . . . . . . . . . . . . . 3
ASS(et . . . . . . . . . . . . . . . . . . . 31
CAP(ital . . . . . . . . . . . . . . . . . . 31
changes to list of . . . . . . . . . . . . . 30
DUM(my . . . . . . . . . . . . . . . . . . . 31
EXP(ense . . . . . . . . . . . . . . . . . . 31
instruction codes for . . . . . . . . . . . . 31
LIA(bility . . . . . . . . . . . . . . . . . 31
MustUse . . . . . . . . . . . . . . . . . . . 30
NonDelete . . . . . . . . . . . . . . . . . . 30
process codes . . . . . . . . . . . . . . . . 31
REV(enue . . . . . . . . . . . . . . . . . . 31
subsidiary . . . . . . . . . . . . . . . . . 32
types of . . . . . . . . . . . . . . . . . . 30
UsedHere . . . . . . . . . . . . . . . . . . 30
Accounts payable . . . . . . . . . . . . . . . 41
Address labels . . . . . . . . . . . . . . . . 23
Advantages . . . . . . . . . . . . . . . . . . . 1
ANSI Screen driver . . . . . . . . . . . . . . 15
Backup copies . . . . . . . . . . . . . . . 14, 47
Balance Sheet . . . . . . . . . . . . . . . . . . 4
Balancing the Books . . . . . . . . . . . . . . . 9
Bookkeeping
exact process . . . . . . . . . . . . . . . . 12
Capital Equipment . . . . . . . . . . . . . . 5, 39
Case History . . . . . . . . . . . . . . . . . . 6
Case Records . . . . . . . . . . . . . . . . . . 6
Case system . . . . . . . . . . . . . . . . . . 38
Cases
list of . . . . . . . . . . . . . . . . . . . 39
report coding . . . . . . . . . . . . . . . . 39
Closing . . . . . . . . . . . . . . . . . . . 5, 51
current period . . . . . . . . . . . . . . . 51
detailed instructions . . . . . . . . . . . . 52
for period . . . . . . . . . . . . . . . . . 51
for year . . . . . . . . . . . . . . . . . . 52
72
C-A-S-E Index
Company information
data entry screen illustrated . . . . . . . . 68
entry of . . . . . . . . . . . . . . . . . . 28
Confidentiality . . . . . . . . . . . . . . . . . 4
CONFIG.SYS
for files and buffers . . . . . . . . . . . . 23
Consultants
useful for . . . . . . . . . . . . . . . . . . 1
Credit Sales . . . . . . . . . . . . . . . . 6, 36
Credits . . . . . . . . . . . . . . . . . . . . 10
Current P&L . . . . . . . . . . . . . . . . . . . 4
Data entry . . . . . . . . . . . . . . . . . . 15
Debits . . . . . . . . . . . . . . . . . . . . 10
Deposits . . . . . . . . . . . . . . . . . . . . 6
Depreciation . . . . . . . . . . . . . . . . 5, 39
calculations . . . . . . . . . . . . . . . . 40
Designers
useful for . . . . . . . . . . . . . . . . . . 1
Direct start . . . . . . . . . . . . . . . . . 22
Disks
in set . . . . . . . . . . . . . . . . . . . 17
Displays
general . . . . . . . . . . . . . . . . . . . . 3
DOS . . . . . . . . . . . . . . . . . . . . . . 18
directory commands . . . . . . . . . . . . . 18
file commands . . . . . . . . . . . . . . . . 18
Equipment required . . . . . . . . . . . . . . 14
Expense accounts . . . . . . . . . . . . . . . 11
Expenses . . . . . . . . . . . . . . . . . . . 11
Files . . . . . . . . . . . . . . . . . . . . . 17
Information stored in . . . . . . . . . . . . . 2
list of . . . . . . . . . . . . . . . . . . . 59
sufficient number . . . . . . . . . . . . . . 23
Financial reports
for cases or projects . . . . . . . . . . . . 38
Form letters
. . . . . . . . . . . . . . . . . . . . . . 45
General Journal . . . . . . . . . . . . . . . . 34
Income
calculation . . . . . . . . . . . . . . . . . . 8
Income Statement . . . . . . . . . . . . . . . . 4
new line item . . . . . . . . . . . . . . . . 32
Installation . . . . . . . . . . . . . . . . . 14
dual-floppy system . . . . . . . . . . . . . 20
hard disk system . . . . . . . . . . . . . . 21
Instructions
73
C-A-S-E Index
operating . . . . . . . . . . . . . . . . . . 27
Inventory
correcting the value of . . . . . . . . . . . 43
Inventory system . . . . . . . . . . . . . . . 41
Invoice
formats available . . . . . . . . . . . . . . 36
Invoices . . . . . . . . . . . . . . . . . . 6, 36
receipt of payment . . . . . . . . . . . . . 38
Jobs
list of . . . . . . . . . . . . . . . . . . . 39
Journal forms, printing of . . . . . . . . . . 45
Journals . . . . . . . . . . . . . . . . . . . . 2
Key entry . . . . . . . . . . . . . . . . . . . 15
Labor Cost . . . . . . . . . . . . . . . . . . . 7
Labor Cost Report . . . . . . . . . . . . . . . 45
Letterhead
printing of . . . . . . . . . . . . . . . . . 29
selecting for profit lines . . . . . . . . . 28
Longevity of records . . . . . . . . . . . . . . 5
Mail merge
. . . . . . . . . . . . . . . . . . . . . . 45
Mailing labels . . . . . . . . . . . . . . . . 23
Materials required . . . . . . . . . . . . . . 15
Menus
general . . . . . . . . . . . . . . . . . . . 27
illustrations of . . . . . . . . . . . . . . 61
Overhead Adjustment . . . . . . . . . . . . . . . 8
Overhead Allocation . . . . . . . . . . . . . . . 7
P&L, quick, for current period . . . . . . . . 51
Partner's time . . . . . . . . . . . . . . . . . 8
Partners . . . . . . . . . . . . . . . . . . . . 3
Password
procedures . . . . . . . . . . . . . . . . . 58
Password Protection . . . . . . . . . . . . . . . 4
Payables . . . . . . . . . . . . . . . . . . . . 6
Payroll . . . . . . . . . . . . . . . . . . . . . 6
transaction entry . . . . . . . . . . . . . . 44
Payroll System . . . . . . . . . . . . . . . . 43
Posting . . . . . . . . . . . . . . . . . . . . . 4
Practice files . . . . . . . . . . . . . . . . 25
Printer
control codes . . . . . . . . . . . . 19, 28, 29
Printer instructions . . . . . . . . . . . . . 24
Privacy . . . . . . . . . . . . . . . . . . . . . 4
Profit Lines . . . . . . . . . . . . . . . . . . 3
Profits
74
C-A-S-E Index
division of . . . . . . . . . . . . . . . . . . 7
Project system . . . . . . . . . . . . . . . . 38
Reclosing
accounts . . . . . . . . . . . . . . . . . . 57
Reports . . . . . . . . . . . . . . . . . . . . . 2
Retainer
payment of invoice from . . . . . . . . . . . 37
Retainers . . . . . . . . . . . . . . . . . . . . 6
Revenue accounts . . . . . . . . . . . . . . . 11
Revenues . . . . . . . . . . . . . . . . . . . 11
Reversing entry . . . . . . . . . . . . . . . . 57
Sales Journal . . . . . . . . . . . . . . . . . 35
Sales Transactions . . . . . . . . . . . . . . . 5
Sandoval & Duerksen . . . . . . . . . . . . . . 25
Screen drivers . . . . . . . . . . . . . . . . 15
Setting up
accounts . . . . . . . . . . . . . . . . . . 30
choices to be made . . . . . . . . . . . . . 48
initial data input . . . . . . . . . . . . . 48
system . . . . . . . . . . . . . . . . . . . 27
Technical support . . . . . . . . . . . . . . . 13
Transaction numbers
ranges of . . . . . . . . . . . . . . . . . . 47
resetting . . . . . . . . . . . . . . . . . . 49
Transactions
between profit lines . . . . . . . . . . . . 50
paid labor . . . . . . . . . . . . . . . . . 49
partner's time value . . . . . . . . . . . . 50
recording profit of subsidiary transaction . 50
unusual . . . . . . . . . . . . . . . . . . . 49
with more than 2 accounts . . . . . . . . . . 51
Accounting
not an exact science . . . . . . . . . . . . 12
Accounting Periods . . . . . . . . . . . . . . . 3
Accounting System Structure . . . . . . . . . . . 2
Accounts . . . . . . . . . . . . . . . . . . . . 3
ASS(et . . . . . . . . . . . . . . . . . . . 31
CAP(ital . . . . . . . . . . . . . . . . . . 31
changes to list of . . . . . . . . . . . . . 30
DUM(my . . . . . . . . . . . . . . . . . . . 31
EXP(ense . . . . . . . . . . . . . . . . . . 31
instruction codes for . . . . . . . . . . . . 31
LIA(bility . . . . . . . . . . . . . . . . . 31
MustUse . . . . . . . . . . . . . . . . . . . 30
NonDelete . . . . . . . . . . . . . . . . . . 30
process codes . . . . . . . . . . . . . . . . 31
75
C-A-S-E Index
REV(enue . . . . . . . . . . . . . . . . . . 31
subsidiary . . . . . . . . . . . . . . . . . 33
types of . . . . . . . . . . . . . . . . . . 31
UsedHere . . . . . . . . . . . . . . . . . . 30
Accounts payable . . . . . . . . . . . . . . . 41
Address labels . . . . . . . . . . . . . . . . 23
Advantages . . . . . . . . . . . . . . . . . . . 1
ANSI Screen driver . . . . . . . . . . . . . . 15
Backup copies . . . . . . . . . . . . . . . 14, 48
Balance Sheet . . . . . . . . . . . . . . . . . . 4
Balancing the Books . . . . . . . . . . . . . . . 9
Bookkeeping
exact process . . . . . . . . . . . . . . . . 12
Capital Equipment . . . . . . . . . . . . . . 6, 40
Case History . . . . . . . . . . . . . . . . . . 6
Case Records . . . . . . . . . . . . . . . . . . 6
Case system . . . . . . . . . . . . . . . . . . 38
Cases
list of . . . . . . . . . . . . . . . . . . . 40
report coding . . . . . . . . . . . . . . . . 39
Closing . . . . . . . . . . . . . . . . . . . 5, 52
current period . . . . . . . . . . . . . . . 52
detailed instructions . . . . . . . . . . . . 53
for period . . . . . . . . . . . . . . . . . 53
for year . . . . . . . . . . . . . . . . . . 53
Company information
data entry screen illustrated . . . . . . . . 71
entry of . . . . . . . . . . . . . . . . . . 28
Confidentiality . . . . . . . . . . . . . . . . . 4
CONFIG.SYS
for files and buffers . . . . . . . . . . . . 23
Consultants
useful for . . . . . . . . . . . . . . . . . . 1
Credit Sales . . . . . . . . . . . . . . . . 6, 36
Credits . . . . . . . . . . . . . . . . . . 10, 11
Current P&L . . . . . . . . . . . . . . . . . . . 5
Data entry . . . . . . . . . . . . . . . . . . 15
Debits . . . . . . . . . . . . . . . . . . 10, 11
Deposits . . . . . . . . . . . . . . . . . . . . 6
Depreciation . . . . . . . . . . . . . . . . 6, 40
calculations . . . . . . . . . . . . . . . . 40
Designers
useful for . . . . . . . . . . . . . . . . . . 1
Disks
in set . . . . . . . . . . . . . . . . . . . 17
Displays
76
C-A-S-E Index
general . . . . . . . . . . . . . . . . . . . . 3
DOS . . . . . . . . . . . . . . . . . . . . . . 18
directory commands . . . . . . . . . . . . . 18
file commands . . . . . . . . . . . . . . . . 18
Equipment required . . . . . . . . . . . . . . 14
Expense accounts . . . . . . . . . . . . . . . 11
Expenses . . . . . . . . . . . . . . . . . . . 11
Files . . . . . . . . . . . . . . . . . . . . . 17
Information stored in . . . . . . . . . . . . . 2
list of . . . . . . . . . . . . . . . . . . . 62
sufficient number . . . . . . . . . . . . . . 23
Financial reports
for cases or projects . . . . . . . . . . . . 39
Form letters
. . . . . . . . . . . . . . . . . . . . . . 46
General Journal . . . . . . . . . . . . . . . . 34
Income
calculation . . . . . . . . . . . . . . . . . . 8
Income Statement . . . . . . . . . . . . . . . . 4
new line item . . . . . . . . . . . . . . . . 32
Installation . . . . . . . . . . . . . . . . . 14
dual-floppy system . . . . . . . . . . . . . 20
hard disk system . . . . . . . . . . . . . . 21
Instructions
operating . . . . . . . . . . . . . . . . . . 27
Inventory
correcting the value of . . . . . . . . . . . 43
Inventory system . . . . . . . . . . . . . . . 42
Invoice
formats available . . . . . . . . . . . . . . 36
Invoices . . . . . . . . . . . . . . . . . . 6, 36
receipt of payment . . . . . . . . . . . . . 38
Jobs
list of . . . . . . . . . . . . . . . . . . . 40
Journal forms, printing of . . . . . . . . . . 45
Journals . . . . . . . . . . . . . . . . . . . . 2
Key entry . . . . . . . . . . . . . . . . . . . 15
Labor Cost . . . . . . . . . . . . . . . . . . . 7
Labor Cost Report . . . . . . . . . . . . . . . 45
Letterhead
printing of . . . . . . . . . . . . . . . . . 29
selecting for profit lines . . . . . . . . . 28
Longevity of records . . . . . . . . . . . . . . 5
Mail merge
. . . . . . . . . . . . . . . . . . . . . . 46
Mailing labels . . . . . . . . . . . . . . . . 23
77
C-A-S-E Index
Materials required . . . . . . . . . . . . . . 15
Menus
general . . . . . . . . . . . . . . . . . . . 27
illustrations of . . . . . . . . . . . . . . 64
Overhead Adjustment . . . . . . . . . . . . . . . 8
Overhead Allocation . . . . . . . . . . . . . . . 8
P&L, quick, for current period . . . . . . . . 52
Partner's time . . . . . . . . . . . . . . . . . 8
Partners . . . . . . . . . . . . . . . . . . . . 3
Password
procedures . . . . . . . . . . . . . . . . . 60
Password Protection . . . . . . . . . . . . . . . 4
Payables . . . . . . . . . . . . . . . . . . . . 7
Payroll . . . . . . . . . . . . . . . . . . . . . 7
transaction entry . . . . . . . . . . . . . . 44
Payroll System . . . . . . . . . . . . . . . . 44
Posting . . . . . . . . . . . . . . . . . . . . . 4
Practice files . . . . . . . . . . . . . . . . 25
Printer
control codes . . . . . . . . . . . . . . 19, 29
Printer instructions . . . . . . . . . . . . . 24
Privacy . . . . . . . . . . . . . . . . . . . . . 4
Profit Lines . . . . . . . . . . . . . . . . . . 3
Profits
division of . . . . . . . . . . . . . . . . . . 8
Project system . . . . . . . . . . . . . . . . 38
Reclosing
accounts . . . . . . . . . . . . . . . . . . 58
Reports . . . . . . . . . . . . . . . . . . . . . 2
Retainer
payment of invoice from . . . . . . . . . . . 38
Retainers . . . . . . . . . . . . . . . . . . . . 6
Revenue accounts . . . . . . . . . . . . . . . 11
Revenues . . . . . . . . . . . . . . . . . . . 11
Reversing entry . . . . . . . . . . . . . . . . 58
Sales Journal . . . . . . . . . . . . . . . . . 35
Sales Transactions . . . . . . . . . . . . . . . 6
Sandoval & Duerksen . . . . . . . . . . . . . . 25
Screen drivers . . . . . . . . . . . . . . . . 15
Setting up
accounts . . . . . . . . . . . . . . . . . . 30
choices to be made . . . . . . . . . . . . . 49
initial data input . . . . . . . . . . . . . 50
system . . . . . . . . . . . . . . . . . . . 27
Technical support . . . . . . . . . . . . . . . 13
Transaction numbers
78
C-A-S-E Index
ranges of . . . . . . . . . . . . . . . . . . 48
resetting . . . . . . . . . . . . . . . . . . 50
Transactions
between profit lines . . . . . . . . . . . . 51
paid labor . . . . . . . . . . . . . . . . . 50
partner's time value . . . . . . . . . . . . 51
recording profit of subsidiary transaction . 51
unusual . . . . . . . . . . . . . . . . . . . 50
with more than 2 accounts . . . . . . . . . . 52
DES_CASE.DOC
CONSULTING AND SMALL ENTERPRISE
ACCOUNTING SYSTEM (C-A-S-E)
SPECIALLY DESIGNED FOR SMALL FIRMS IN THE KNOWLEDGE BUSINESS
By John Forester, Custom Cycle Fitments
726 Madrone Ave., Sunnyvale, CA 94086, 408-734-9426
This financial operating system is designed for small firms in the
knowledge business: consultants, designers, experts of all types who
operate on a case or project basis, often with reimbursement of outside
expenses. C-A-S-E aids them in operating their businesses while
collecting and processing the required accounting information. Many
such persons can install C-A-S-E themselves, or with only minor
accounting advice. C-A-S-E will handle firms with up to four partners
and up to four profit lines that are independently assignable to
partners. C-A-S-E handles cash sales, credit sales, invoicing, case or
project financial reporting, retainers or deposits, payables,
inventories by dollar value, capital equipment with automatic
calculation of depreciation, payroll with deductions. Case or project
financial reports show every item of expense and income, coded for ease
and accuracy in billing. Retainers or deposits are properly accounted
for.
At start of new period or year, books are immediately open for
continued use while books of last period are being properly closed.
Once previous-period books are closed, proper data is automatically
transferred to next-period's accounts. Correcting entries may be made
for previous periods and the books reclosed to date. All transactions
are numbered. No records are destroyed. All completed records are saved
to permanent records at the close of the year. Overhead expenses are
automatically allocated to profit lines.
999 General Journal accounts; some mandatory, all others
individually chosen. One level of subsidiary account. 999 current cases
or projects. 9999 each, current invoices and payables. 1, 2, 4 or 12
periods per year.
Completely menu-driven. All journals and lists are shown
immediately on the screen or can be printed. Reports that require
computation during production are available in printed form. C-A-S-E
also produces mailing labels and form letters for customers, vendors,
creditors.
INVLETT.TXT
^1
^2
^3
^4
^5
^6
Dear ^2,
My records show that you have not paid our
invoice ^7
for the amount of ^8.
If indeed you have not done so I would appreciate
receiving your payment. If you have done so, please
inform me so that I may correct my records.
Very truly yours,
John Forester
JOBLETT.TXT
^1
^2
^3
^4
^5
^6
Re: ^7
Dear ^2,
I have found it necessary to raise the rates
for my services as litigation consultant and expert
witness in cases involving bicycles. The accompanying
fee schedule gives the new rates.
Very truly yours,
John Forester
PAYLETT.TXT
^1
^2
^3
^4
^5
^6
Dear ^2,
I thank you for your courtesy in extending the
time of payment of the ^8
that we have owed you since ^7.
I expect payment to be made within 60 days from
today's date.
Very truly yours,
John Forester
INVLETT.TXT
^1
^2
^3
^4
^5
^6
Dear ^2,
My records show that you have not paid our
invoice ^7
for the amount of ^8.
If indeed you have not done so I would appreciate
receiving your payment. If you have done so, please
inform me so that I may correct my records.
Very truly yours,
John Forester
JOBLETT.TXT
^1
^2
^3
^4
^5
^6
Re: ^7
Dear ^2,
I have found it necessary to raise the rates
for my services as litigation consultant and expert
witness in cases involving bicycles. The accompanying
fee schedule gives the new rates.
Very truly yours,
John Forester
PAYLETT.TXT
^1
^2
^3
^4
^5
^6
Dear ^2,
I thank you for your courtesy in extending the
time of payment of the ^8
that we have owed you since ^7.
I expect payment to be made within 60 days from
today's date.
Very truly yours,
John Forester
DES_CASE.DOC
CONSULTING AND SMALL ENTERPRISE
ACCOUNTING SYSTEM (C-A-S-E)
SPECIALLY DESIGNED FOR SMALL FIRMS IN THE KNOWLEDGE BUSINESS
By John Forester, Custom Cycle Fitments
726 Madrone Ave., Sunnyvale, CA 94086, 408-734-9426
This financial operating system is designed for small firms in the
knowledge business: consultants, designers, experts of all types who
operate on a case or project basis, often with reimbursement of outside
expenses. C-A-S-E aids them in operating their businesses while
collecting and processing the required accounting information. Many
such persons can install C-A-S-E themselves, or with only minor
accounting advice. C-A-S-E will handle firms with up to four partners
and up to four profit lines that are independently assignable to
partners. C-A-S-E handles cash sales, credit sales, invoicing, case or
project financial reporting, retainers or deposits, payables,
inventories by dollar value, capital equipment with automatic
calculation of depreciation, payroll with deductions. Case or project
financial reports show every item of expense and income, coded for ease
and accuracy in billing. Retainers or deposits are properly accounted
for.
At start of new period or year, books are immediately open for
continued use while books of last period are being properly closed.
Once previous-period books are closed, proper data is automatically
transferred to next-period's accounts. Correcting entries may be made
for previous periods and the books reclosed to date. All transactions
are numbered. No records are destroyed. All completed records are saved
to permanent records at the close of the year. Overhead expenses are
automatically allocated to profit lines.
999 General Journal accounts; some mandatory, all others
individually chosen. One level of subsidiary account. 999 current cases
or projects. 9999 each, current invoices and payables. 1, 2, 4 or 12
periods per year.
Completely menu-driven. All journals and lists are shown
immediately on the screen or can be printed. Reports that require
computation during production are available in printed form. C-A-S-E
also produces mailing labels and form letters for customers, vendors,
creditors.
FILE1115.TXT
Disk No: 1115
Disk Title: C-A-S-E Accounting
PC-SIG Version: S3.2
Program Title: C-A-S-E Accounting
Author Version: 2.4
Author Registration: $75.00
Special Requirements: 640K RAM and two floppy drives.
C-A-S-E ACCOUNTING offers a system of accounting functions that meet the
needs of most small to mid-sized businesses.
C-A-S-E maintains three journals: the general journal and two subsidiary
journals, sales and payroll. Sales are recorded in the sales journal
because all sales transactions are basically similar. Payroll
transactions are recorded in the payroll Journal because that provides
confidentiality, if desired. Also, both kinds of transactions generate
large numbers of detailed transactions with low dollar amounts, such as
sales tax and deductions, that clutter up the general journal when
entered individually. Totals for these two subsidiary journals are
entered into the general journal whenever desired, usually at fixed
accounting intervals.
C-A-S-E also maintains files detailing the transactions for cases or
projects (using the name that you use in your business), for invoices
and credit sales, for employee pay and deductions, for payables, and for
capital equipment. Whenever a transaction is entered through any of
these systems, the appropriate information is fed to the others that are
affected and to the appropriate journal. This information is readily
available, either on the screen or in printed reports.
C-A-S-E produces both the standard accounting reports and the
management reports that are most useful to knowledge firms. Sales
journal, by profit line and tax class, between any two dates. Payroll
journal, by employee by month, with deductions, between any two dates.
General journal, between any two dates. Transactions in any general
journal account between any two dates, with totals and balance. C-A-S-
E financial histories that detail every transaction for a case, line
item by line item. These use an easy-to-remember coding system that
enables you to match billings against expenses and partner's time. The
total expenses, billings, partner's time, disbursements from retainers,
unpaid invoices and balance are also shown. Accounts receivable, by
invoice. Accounts payable, by commitment and by firm.
This is a straightforward and professional accounting program with every
feature the small business will need.
PC-SIG
1030D East Duane Avenue
Sunnyvale Ca. 94086
(408) 730-9291
(c) Copyright 1989 PC-SIG, Inc.
GO.TXT
╔═════════════════════════════════════════════════════════════════════════╗
║ <<<< Disk #1115 C-A-S-E ACCOUNTING SYSTEM >>>> ║
╠═════════════════════════════════════════════════════════════════════════╣
║ ║
║ To begin using the program, type: Copy READ_CAS.* PRN (press enter) ║
║ ║
╚═════════════════════════════════════════════════════════════════════════╝
(c) Copyright 1990, PC-SIG Inc.
Directory of PC-SIG Library Disk #1115
Volume in drive A has no label
Directory of A:\
CASE ZIP 278895 6-07-90 10:56a
DES_CASE DOC 2368 2-08-90 9:47a
PKUNZIP EXE 21440 7-21-89 1:01a
READ_CAS ME1 2920 3-18-90 3:09p
READ_CAS ME2 1983 2-08-90 9:46a
UZIPCASF BAT 1162 10-13-89 8:43a
UZIPCASH BAT 796 11-16-89 10:55a
GO BAT 38 7-06-88 3:47p
GO TXT 575 7-10-90 12:16a
FILE1115 TXT 3835 7-10-90 2:59p
10 file(s) 314012 bytes
4096 bytes free