The Cash Summary Report summarizes GL transactions by various account types, within a specific accounting period. This report will be able to tie cash balances with revenues, expenditures, liabilities, and encumbrances by fund.
Before this report can be run, you must set the System Configuration value called Cash Account Controlling Element Values by entering all controlling element values that define cash types of Asset.
The report can be run to show the effects of temporary GL journal entries by setting the Include Unposted Transactions parameter to Yes.
The report is reached by selecting Reports > General Ledger > Cash Summary Report and can be created as a PDF or Excel file.
Fields included on the Cash Summary worksheet are: fund & description, beginning balance, revenue, expenditure, & other amounts, ending balance, encumbrances, liabilities, and available amounts.
The calculations used are described below.
Beginning Balance: Sum of all actual transaction amounts charged to cash accounts in this Fund as of the day before the first date of the reporting period. This includes any end-of-year opening or closing entries that occurred before the selected period’s begin date.
Revenue: Sum of all actual transaction amounts charged to Revenue and Other Financing Sources accounts in this Fund for the reporting period. The sign of the Revenue balances is switched from the way they appear in the General Ledger window.
Expenditure: Sum of all actual transaction amounts charged to Expenditure and Other Financing Uses accounts in this Fund for the reporting period. The sign of the Expenditure balances is switched from the way they appear in the General Ledger window.
Other: Calculated as the Ending Balance minus the sum of the Beginning Balance plus Revenues plus Expenditures. This column is intended to show any differences between the Beginning and Ending Balance that is not already represented in the Revenue or Expenditure columns.
Ending Balance: Sum of all actual transaction amounts charged to cash accounts in this Fund as of the last date of the reporting period. This includes any end-of-year opening or closing entries that occurred before the selected period’s end date.
Encumbrances: Sum of all encumbrance transaction amounts charged to Expenditure, Other Financing Uses, Revenue, and Other Financing Sources accounts in this Fund as of the end date of the reporting period
Liabilities: Sum of all actual transaction amounts charged to Liability accounts in this Fund as of the end date of the reporting period. The sign of the Liability balances is switched from the way they appear in the General Ledger window.
Available: Calculated as the Ending Balance minus Encumbrances.
Fields included on the Other Details worksheet are: fund, description, liabilities (beginning), liabilities (ending), payments on PY expense, cash journal entries, and Other total. This worksheet provides detail for how the amounts in the Other column on the main worksheet are determined.
The calculations used are described below.
Liabilities (Beginning): The liability total from before the beginning period for the current report.
Liabilities (Ending): The amount of the current year liabilities. This amount would be the same as the Liabilities column on the main report, and it can be verified using the Account Type Report, Balance Sheet, or Account Balance Report.
Payments on Prior Year Encumbrances: If the Show prior year expense/encumbrance report parameter is set to Yes, this number would be the total of the bottom section of the main report. These amounts could be verified by the Activity Report for Expenditures to get Prior Year encumbrances. If the user says No to the Show prior year expense/encumbrance, this column wouldn’t appear.
Cash Journal Entries: The total of journal entries that affect cash AND another balance sheet account that is NOT one of the cash accounts, as specified in System Configuration.
Other Total: Summary of the other columns.
Accounting cycle
Beginning & ending periods
Show prior year expense/encumbrance — yes or no
Prior year ending balance for beginning balance — yes or no
Include transactions after the last period
Exclude closing entries — yes or no
Include unposted transactions — yes or no
Sample Other Details worksheet
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