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Planning and accounting of investment assets. Practical planning


In this section you will get acquainted with the algorithm and examples of planning investment assets. Investment assets are tangible and intangible assets that can be used to make a profit.

Investment asset planning is the planning of investment property, deposits and securities, as well as planning the profit that investment assets will bring to the company in the future.

Budget-Plan Express is a software product for preparing business plans and presentations in Word and Excel format, optimal for small businesses and studies (for students, graduate students, MBI students, etc.)

Download and try the new version of the program (6.02). Details ...


General planning algorithm

    1. To plan investment assets, first select the tab that reflects the group of assets (investment property, deposits or securities).

    2. A new investment asset is added in the corresponding tab - the edit menu "add" or F2.

    3. The next step is to plan the table for each asset. As a rule, this is the editing of receipts, disposals, accrued interest, income, expenses, and so on. To quickly edit lines, you can use the menu tools - copy, continue trend, etc. To open the context menu, right-click.

    4. Before adding investment property, you must first add investment property to the "asset planning and accounting" form, where in the "receipt" tab you need to specify the type of asset - "investment property". Until investment property is added to this form, it cannot be added to the "investment planning and accounting" form (the program will warn you about this).

    5. In deposits, you can additionally set the "demand deposits" flag. When this flag is checked, deposits will be displayed in financial statements as current assets.

    6. When adding securities, you must first of all select the method of receipt (purchase, shareholder contribution or other receipts). You can also additionally select two checkboxes - "short-term highly liquid investments" and "participation in associated companies". When the flag “short-term highly liquid investments” is set, securities are accounted for in the reporting as short-term assets - up to one year.

    7. After editing, calculations can be performed. Press the button "calculate" and perform the first calculation of the table "total investments for all assets". After the calculation, the data on investment assets are included in the calculation table, which is located in the tab "total investments". Here, the first lines are the totals, including investment property, deposits, and securities. Further, there is data on the purchase and sale of property rights, revaluation of securities, placement of cash and cash equivalents, withdrawal of cash, and so on.

    8. The following calculation can now be performed. Click the "read" button and select the calculation of the "investment plan" table for all assets. Now the calculation data from the built-in table in the edit form are displayed in the "investment plan" table.

And finally, after the investment plan is built, when plans for accounting for fixed assets and other assets, investment assets are determined, property tax is calculated ... after that, the entire investment plan can be calculated, and it will be included in the final calculation of the business plan (Data → Calculate, or F9).

☛ Important! The calculation of the financial and investment plan is performed together with other financial plans - with statements of profit and loss, cash flow and balance sheet.

See further examples of planning and accounting for investment assets in this section.




Table of contents "Total investment"

The editing form "Planning and accounting of investments" includes three types of investment assets: "investment property", "deposits" and "securities". If a company uses (or plans to use) any of these investment tools, a tab is provided for each of them:

  1. Investment property.
  2. Deposits.
  3. Securities.

After all the "investment assets" are finally edited, the calculation of the table, "Total investment", which reflects all the consolidated information about the investment asset account and transactions with investment assets (see the table contents of the "Final investment").

Finally, after performing calculations of the plan "Investment assets" and other plans, in the "Investment plan", you must complete the final evaluation of the project. Please note, the calculation of "Investment plan" is performed simultaneously with calculation of the balance. Complete the final calculation: "Main menu → Data → Calculate → Balance". Same F9 → Balance.

☛ Note that income (expenses) is indicated without VAT, which can be indicated on a separate line.

Total investment table

  1. Total investment assets (*)
  2. Including - Investment property (*)
  3. Including - Deposits (*)
  4. Including - Securities (*)
  5. Cash and cash equivalents
  6. Buying property rights
  7. Sale of property rights
  8. Value of securities revaluation
  9. Placement of cash and cash equivalents
  10. Withdrawal of cash and cash equivalents
  11. Operating income (expenses)
  12. Other income (expenses)
  13. The plan is the fact of deviation - Investment assets

    In some editable lines, you can enter negative values:

    ✔   Table "Investment property" - line "Other income (expenses)".
    ✔   Table "Deposits" - the line "Other income (expenses)".
    ✔   Table "Securities" - the lines "Revaluation price of securities", "Other income (expenses)".
    ✔   Table "Total investments" - line Plan-actual deviation "Investment assets".

    ☛ Recall, for the introduction of a negative number, you must first enter a number, and then the character before the number: «-».


Planning and accounting of investment assets


1. Planning and accounting of investment property

Investment Property is the immovable property owned by the organization (as an owner or lessee under a finance lease) for the purpose of leasing or increasing its value, and not for use in the production or sale process.

To add investment property to the form, this asset must be initialized in the module "Fixed assets and other assets", only then it will be available to add in the tab "Investment property".


Example. Planning, accounting and operations with investment property.

Let the asset which is investment property (let, the asset is called "Building the World of 40"), the value of an asset 58 200 000. The monthly income from the rental lease amount to the 780 500, VAT, 18%. To add the asset as an investment property before, it must be initialized in the module "Fixed assets and other assets"investment asset.

Fragment editing investment asset in the form
"fixed assets and other assets":

Planning asset investment planning in Budget-Plan Express


Planning accounting and operations with investment property – plan Budget-Plan Express


  1. step. Go to the tab "Investment property".
  2. step. Add a new product menu item "Add" or F2.

    Choose from the list of "Building the World 40":

  3. Investment property is real estate owned organization


  4. step. In the line "Operating income" will add the amount: 780 500
  5. step. To fulfill up this amount in subsequent periods using the context menu (right mouse button) Continue the trend:

  6. Accounting of investment property – financial planning-Budget-Plan Express


  7. step. Посчитаем НДС, используя формулу, как показано на рисунке, и выполним копирование этой суммы для последующих периодов (шаг 4):

  8. Investment property – calculation of VAT – financial planning in Budget-Plan Express


    Investment property generates operating income – financial planning-Budget-Plan Express


    The final calculation.  Once edited all the products, perform the final calculations of all investment products:

  9. step. Perform the calculation spreadsheet "Total investments": "Calculation → Under "Total investments"".
  10. step. Perform the final calculation plan: "Calculation → the Final calculation".

  11. Please note, the table can be considered operating expenses, which also are reflected in the line [12] – "other operating expenses (income)" in the "statement of profit and loss". At the same time, "other income (expense)" reflected in the line [16] – "other non-operating expenses (income)".

2. Planning and accounting of deposits

Deposits is the funds deposited in a financial institution or company for safekeeping to participate in the profit. Funds credited to the Deposit banks, and other financial investments are also recognised in investment activities. They are charged and the income in the form of interest on your Deposit, on the terms prescribed in the contract. In the composition of deposits is allocated deposits – it is obligations that do not have a specific term. Demand deposits can be withdrawn at any time upon demand of a depositor. Accordingly, it is recognized in the operating activities, current cash and cash equivalents: the line [06] report on movement of funds – the "other payments and receipts".

Data in the table, the deposits are entered in exactly the same way as in the previous example. The row "Accrued interest on the Deposit" can be edited manually or calculated using the internal interface, subject to the parameters for the calculation of rent.


Example. Planning Deposit demand.

Let, the company has available funds – 200 000, which she decided to put on a demand Deposit 24 months, rate of 10% designed for complex percent. Let payments for your Deposit are made monthly.

  1. step. Go to the tab "Deposits".
  2. step. Add new product F2. Let's call it: "a demand Deposit for 24 months".

  3. step. Check the box: "demand Deposits", as shown in figure.
  4. step. We introduce 200 000 in the line "funds on Deposit" column 01.2015.
  5. step. We introduce 200 000 in the line "refund Deposit" column 01.2017.

  6. step. To calculate the row "Accrued interest on Deposit", adjust the parameters
    calculate the rent as shown in the picture:

  7. Planning and accounting of deposits – software Budget-Plan Express for Windows

  8. step. Perform calculation of string: "Calculation → Section 'Deposits' – the calculation of accrued interest".

  9. The final calculation.  Once edited all the products, perform the final calculations of all investment products:

  10. step. Perform the calculation spreadsheet "Total investments": "Calculation → Under "Total investments"".
  11. step. Perform the final calculation plan: "Calculation → the Final calculation".

  12. To calculate the row "Accrued interest on Deposit" are used of the formula annuity payments using simple and complex percent. Also, the line can simply be edited, not using calculations.

    Set flag "demand Deposits" means funds on Deposit are reflected in operating activities "report on cash flows" in the line "other payments and receipts": funds on Deposit appear in the string as the outflow of funds (with the sign "–"), recovered funds from the Deposit – as the flow of funds («+»).

3. Planning and accounting of securities

One of directions of investment of capital with the aim of receiving income or making payments are a valuable papers. In the tab "Securities", for each product, you need to specify one of the 3 ways of income:
  1. Purchase
  2. Contribution of shareholders
  3. Other revenue

☛ Note that "Other proceeds" are not recorded in the Cash Flow statement: it is possible that this receipt (of securities) refers to the act of donation, or they have already been accounted for earlier.

Also, you need to put the corresponding flag, if the paper refers to short-term highly liquid investments or recognized in the financial investment associates. For entering the data using normal edit table rows.

Example. The contribution of the shareholder's securities.

Let one of the shareholders contributed to the authorized capital securities equivalent to 100 000. Let the first year of the project in 2016. The yield at the end of each year 20 000 including VAT 18%. In January 2016 produced revaluation surplus of securities in the amount of 10 000, and in January 2017 produced by the write-down of securities in the amount of (-)5 000 also, other non-operating expenses in January 2016 were 1 500.

  1. step. Go to the tab "Securities".
  2. step. Add new product F2. Let's call it: "shareholder Contribution".

  3. step. In the frame "method of admission" select: "shareholders ' Contributions", as shown in figure.
  4. step. In the line "Receipt of securities" in the period 01.2016 install 100 000.

  5. step. In the line "Cost of revaluation of securities" in the period 01.2016 install 10 000 (revaluation surplus).
  6. step. Again, in the line "Cost of revaluation of securities" in the period 01.2017 install -5 000 (write-down). We will remind, for the introduction of negative numbers, you must first enter the number, and then sign before the number: «-».

  7.    In the case of revaluation surplus indicates a positive amount (revaluation surplus), in the case of markdown, the negative amount by the amount of the markdown.

  8. step. In the line "securities Income" in the periods "02.2017", "02.2018", "future period" select 20 000 (income).
  9. step. In the line "including VAT", in the same periods (02.2017, 02.2018, future period) introduce VAT – 3 600 (20 000 * 0,18 = 3 600).

  10. step. In the line "other income (expenses)" in the period 01.2016 install 1 500 (non-operating expenses).
  11. A fragment of the interface after editing:

    Planning and accounting of securities is a software product Budget Plan Express for Windows

    The final calculation.  Once edited all the products, perform the final calculations of all investment products:

  12. step. Perform the calculation spreadsheet "Total investments": "Calculation → Under "Total investments»".
  13. The fragment of the tab "Total investment" after calculation:

    Planning and accounting of securities is a software product Budget Plan Express for Windows

  14. step.Perform the final calculation of investment assets: "Calculation → the Final calculation".
  15. Planning and accounting of securities is a software product Budget Plan Express for Windows

    The result of editing investment assets after the project is calculated is displayed in the financial statements in the lines "Other non-operating expenses (income)", "Cash and cash equivalents", "Tax payments", "Other assets", "Other liabilities", "Share capital ", "Extra capital".



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