To display the saldation of an single account of the balance, it is important to understand the following to logics:

  1. Opening and closing balance for a single account
  2. Timeshift calculation for a single value

The best way to explain this behaviour is to give you an short example. At the beginning of our new forecasting scenario we have a start value of 10 000.- CUR that we call the „opening value“ on our accounts recievable, according to our profit and loss statement, we’ll have a growth of 30 000.- CUR for this period. So thinking about a time shift of 0 days „the closing“ value for the periode will be 10 000.- CUR + 30 000.- CUR = 40 000.- CUR. So as we have no difference between the generated profit and loss income and the balance, we will not have an effect for the cashflow… The bank account raised the same amount (30 000.- CUR) in the same periode.

According to our experience, the money,. calculated in the profit and loss statement will flow in with different delays. To keep our example simple, we calculate a delay of 15 days. This means, if we plan 30 000.-CUR in a period month, half of the 30 000.- will apear in the same period, the rest in the next… What sounds simple, isn’t as simple to show in a database – you have to take care, if values already exist or what happens when the delay is 10 days or 90 days??? The best way to discibe it, is the way how it’ll be calculated in detail:

Claculation of timeshift

Basic: period, month
Value: 30000 CUR
shift: 15 days

So we first have to calculate the weight for the smallest time unit (day), what means 30000/30 = 1000 CUR.

The next step will be to define the value for the current month: (30-15)*1000 CUR.

We keep 15 * 1000 CUR in Mind for the next period!

So taking a look at the following table we’ll see the following results:

Period Opening Balance added values Time Shift Value of Period Closing Balance
2011 0 30000 15 30000 30000
1 0 30000 15 15000 15000
2 15000 0 15 15000 30000
3 30000 0 15 0 30000

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