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TheMasterBudgetProject

IfyouhadachancetolookovertheExcel-basedMasterBudgetarticlesandpreviousAccesscolumnstoprepareforourproject,youmayhavehadthefeeling—wheredoIstart?

Welcometomyworld!

Atfirstitmayseemalittleoverwhelming,butit’shelpfultothinkaboutitintermsofiterationsofadesignproject.We’llcompleteouranalysisanddesignbeforewestartworkinginAccessinordertolimitthenumberofthingswehavetoreviseafterlearningsomethingnew.Sowe’llcompletetheworkinthefollowingphases:

Analysis,Design,Development,Testing,andImplementation.

Onequestiontoconsideris:

WhatistheplaceofAccessasatoolinyourworkplace?

It’slikelynotyourprimarysoftwareforaccountingdata.Considerhow/whatwedoinAccesscanusedatafromyourexistingsystemsand/orexportdatatothosesystems.I’mgoingtomakethefollowingassumption—Accessdoesnotreplaceexistingsystemsbutsupportsthem.Withthatinmind,Isuggestthefollowingobjectivesforthesystem:

1.Noduplicatedatastored2.Easytouse3.Easytochangeoradaptasthesituationorneedchanges4.Accurate

We’llusethebikeexamplefromtheExcelarticlesbutcreateourdatastructuresothatanyproductscouldbeused.AsIsystematicallyworkedmywaythroughthesixpartsoftheExcelseries,Iactuallywentthroughthemthreetimes.Thefirsttimewastoseewhatwasthereandtrytotakeitin;

thesecondtime,Istartedmakingsomegeneralobservations;

andthethirdtime,IstartedsortingmyobservationsintohowtheyrelatetoAccess.

InthefirstMasterBudgetarticle（February2010）,adatainputspreadsheetiscreated.Withinthespreadsheet,variousareasaresetupforspecificdata,suchassalesprojections,collections,productsandmaterials,manufacturing,cashflow,etc.Thesegiveusinsightsintothetableswewouldliketocreate.Oncewehavethetables,we’llconsidertheRelationships.Therearealsoanumberofplacesintheserieswherecalculationsareincluded.ThisgivesusinsightsintoprocessesinAccessthatmayinvolvequeries,forms,andmacros.

TherearealsowhatIwouldcall“whatif”variables.Thesecanbeaddressedbycreatingtextboxesonformstoinputthevalues.Queriesandreportscanbeusedtocompletecalculationsandpresentprofessional-lookingproformafinancialstatements.

I’mgoingtoassumethatbudgetdataonreportswillneedtobeprintedandpotentiallyexportedtoanothersystemtoloadthebudget.Loadingabudgettoanothersystemcanbeaccomplishedinavarietyofways.YoucanexportafiletoExcelorsomeothercommonformat,oryoucanuseODBCconnections（withupdateprivileges）totheotherdatasourceandupdatequeries.Thesecondmethodrequiresalotmorecarebecauseyouareupdatinglivedatainanothersystem.We’llgetintothatinmoredetailaswestartbuildingthesystem.

Whengoingthroughthearticles,I’mlookingforinputs,outputs,andprocesses.Anythingthatlookslikedatainputhelpsdeterminewhattablesareneeded,forexample,theDirectMaterialInformationfoundontheDataInputSheetoftheExcelMasterBudget.Anyoutputs,suchastheBeginningBalanceSheet,willinfluencereports.Andanythingthatlookslikeittransformsdata,suchastheSalesInformationFormulas,isapossibleprocess.

Inmyfirstroundofanalysis,itlookstomelikewe’llneed:

Atableforvaluesfortheaccountsthatmakeuptheassets,liabilities,andowner’sequityitems.Maybeatransactiontablefordebit/creditentriescouldbecreated.Initiallywecouldloadbeginningbalancesintoit,butadjustmentscouldbemadeorupdatequeriescouldbeusedtosetthebalancesfromtheinputdata.WecouldcallitAccounts.

AtableforProductstostoredataaboutthebicycles.

AtableforMaterialstostorethedataaboutthematerialsneededtomaketheproducts.

Awaytoincorporatethelabor,overhead,andS&

Adataandcalculations.

Awaytoincorporateinventory.

Numerousqueriestomanipulatedataintoinformation.

Severalreportstoprofessionallypresentinformationinfinancialstatements.

Amainmenuformtohelporganizethesystem.

Severaldatainputformstoinputdatatothetables.

Areportmenuformtoorganizereports.

Onceyou’vecompletedaninitialanalysislikethis,it’sagoodideatostepbackandseeifanybigthingsweremissed.Pleasefeelfreetoe-mailmeifyouthinksomethingismissing.Nextmonthwe’lltakethisinitialanalysisandbegintobreakitdownintothespecificitemsandthedetailbehindthem.We’llstartwithtablesandcreateabasicdesignforeachtablethatincludesfields,datatypes,andrelationships.Thenwe’llreviewthemtomakesurethateverypieceofdatawewantonouroutputiseitherstoredinthetablesorcanbeCalculated.

LastmonthwebegananoverallanalysisoftheMasterBudgetcomponentsandhowtheyrelatetoadatabasedesign.Westartedorganizingideasabouthowtodesignthedatabasecomponents,includingtables,relationships,potentialqueries,reports,formuse,andpossiblemacrosforprocesses.

Thismonthwe’llhoneinonsometablesandseewhatelementstoconsideraswemakeourdesign.It’simportantthatwekeeptheresultwewanttoachievefirstandforemostinourview.

Sometablesinourdesignseemstraightforward,andsomearealittlemorecomplextoconceptualize.Let’sstartwithsomestraightforwardexamples.IfwelookatProductsandMaterials,wecandesigntwotables:

theProducttabletostoredataontheproductsandtheMaterialtabletostoredataaboutthematerialsusedtomakeaproduct.WealsoneedaPartstabletostorethedataaboutthepartsthatwillbeusedasmaterials.

Workingonadatabasedesignistime-consuming,andwearecreatingsomethingthatwillbeusedmultipletimes.Noticethegenericnamesforsomefields,suchas“PreviousYearEnding.”JustlikewiththeExcelproject,thegoalistocreatesomethingthatwillletussimplyenterafewnumbersandcrankoutaresulteachyearaswellasexamineanumberofalternativestrategiesbychangingsome“whatif”valuestoproduceanewbudgetprojection.Atthispoint,youcouldbeaskingwhywewoulddothisinAccessinsteadofExcel.Goodquestion.TheExcelexampleconsidersonlytwoproducts—abasicbikeandadeluxeone—butwhatifyouhad100products?

Adatabasestructureallowsforeaseofenteringtheadditional98productswhenaspreadsheetwouldgetalittleunwieldy.Thus,whenchoosingtouseAccessorExcel,youdefinitelywanttoconsiderthevolumeofproducts.Youmightnotwanttoputthismuchtimeintodesignifyouweredealingwithonlytwoproducts.

YoucanprobablyenvisionhowtoadddirectlaborhourandindirectlaborhourfieldstotheProducttableasadditionalfields,aswellasthevaluesthatwouldProFormastatementsandconsiderthebestmethodofstoringdatainordertobeabletocreatethem.Afterthat,wewillbeabletofinalizeourdatatablesandmoveontolookingathowwewillcreateformstoenterour“Whatif”valuesandthenusethemtocreatebudgetprojections.

InPart5oftheExcelBudgetingarticle（June2010）,JasonPorterandTeresaStephensondiscusshowtoprocessthebudgetdatatocreateproformastatements,includingtheIncomeStatement,BalanceSheet,andStatementofCashFlows.Inadditiontothestatementsthemselves,thearticleshowsareasofthespreadsheetthatcontainthecalculationsandnotesaboutthecalculations.Thisstructureallowsyoutoeasilyunderstandwhichvaluesanddatainputsheetsareusedtocreatewhichstatementlineitem.

Thismonthwe’lllookcloselyatthestatementsandanalyzewhatdataisneededinthem.Inadatabase,wemightdothingsalittledifferentlythaninaspreadsheet,butwehavethesamegoals:

（1）inputdataintooneplaceand

（2）makeitclearwhatinputsgointothecalculations.Inordertocreatethesestatements,weneedtostoredataeffectivelytocreateandlayoutreportstodisplaythatdata.Thesereportsaresummaryreports—inotherwords,detaildataisaccumulatedintovariouscategories,　andthenseveralcalculationsaremadeusingthesummarizeddatatoarriveatnetincome,tobalanceassetstoliabilitiesandstockholders’equity,andtotrackcashflows.Thisgivesusachancealittlelaterintheprojecttocreatesomecomplexreports.

Oneoptionmightbetocreatereportsfromthedatainputtablesdirectly.Thiswouldbeachallengethatinsomewayswoulddocumenttheprocessforthecalculations,butaclearer,steppedprocesslikethatusedintheExcelprojectwillprobablyserveusbetter.Italsogivesusachancetolookatreportingand“temporary”tablesthatareusedforreporting.Thesetablescanbeusedtocreateavarietyofcomplexreportsandleaveatrailoftheprocessesneededtocreatethereport.WewillusequeriestosummarizeandappendorupdatedatafromthedatainputintothetablesusingthevariouscalculationsintheExcelBudgetexampletoguideusaswellasamacrotoprocessthestepstocreatethereporteachtime.Incomingmonths,we’llcoverthequeriesneededtodothis,aswellasthereportsandthemacros.Fornow,wewanttothinkabouthowtostorethedataforthereportsandcreateatablestructuretodoso.Isuggestwecreateaseparatetableforeachstatement（report）.

FortheIncomeStatement,weneedatablewiththreefields:

（1）aDescriptioncolumntoholdthelabelsforeachlineofthestatement,suchasSales,CostofGoodsSold,InterestExpense,etc.;

（2）anAmountcolumntoholdthesummarizeddatafromtheinput;

and（3）possiblyathirdcolumntoshowcalculatedvalues,suchasGrossProfit.Therearetwooptionsf