CASEWARE

WORKING PAPERS
V ERSION 2005

U SER G UIDE
Before You Start

Copyright and Trademark Notices

Copyright. 2005 CaseWare International Inc. (“CWI”), 145 King Street East, 2nd Floor,
Toronto, Ontario M5C 2Y8 (“CWI”). All Rights Reserved. Use, duplication, or disclosure
by the United States Government is subject to the restrictions set forth in DFARS 252.227-
7013 ©(1)(ii) and FAR 52.227-19.Notice to U.S. Government End Users. This publication
and the related computer software was developed exclusively at private expense and for the
purposes of U.S. acquisition regulations the related computer software is “commercial
computer software” subject to limited utilization (“Restricted Rights”).
This publication may only be copied and otherwise used as permitted in the applicable license
agreement and, subject to the express terms of such license, use of this publication is subject
to the following terms and conditions:
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expressed or implied, including, but not limited to, the implied warranties of merchantability,
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Table of Contents

Getting Started..................................................................................................1
Introducing Working Papers......................................................................................... 1
Starting Working Papers ............................................................................................... 1
Using the Engagement Manager .................................................................................. 2

Using the Program ...........................................................................................4

Navigating your file........................................................................................................ 4
Changing Preferences................................................................................................... 4
Using the Document Manager ...................................................................................... 5
Organizing the Document Manager .......................................................................... 6
Viewing and Locating Documents ............................................................................. 7
Working with Docking Frames ..................................................................................... 8
Customizing Browse Windows..................................................................................... 8
Printing.......................................................................................................................... 10
Saving in Different Formats ........................................................................................ 11
PDF (Portable Document Format) documents ........................................................ 12

Creating Custom Templates ..........................................................................15

Creating Map Numbers................................................................................................ 15
Creating Group Numbers ............................................................................................ 17
Using XBRL in the template........................................................................................ 19
Creating the New Template......................................................................................... 20

Creating a Client File......................................................................................21

Completing Set-up Information .................................................................................. 23

Managing the File ...........................................................................................25

Using Passwords ......................................................................................................... 25
Setting up Staff and Positions.................................................................................... 26
Specifying Access Rights and Users......................................................................... 27
Allocating the Work ..................................................................................................... 28
Using Sign Out/Sign In ................................................................................................ 30
Using Check Out/ Check In ......................................................................................... 31

Entering Data ..................................................................................................35

Importing your Client's Data ....................................................................................... 35
Entering your Client Data Manually ........................................................................... 37
Inputting Write-up Journal Entries............................................................................. 38
Using the Working Trial Balance................................................................................ 39
Entering Account Information .................................................................................... 40
Other Working Trial Balance information ................................................................ 42
Mapping Accounts ....................................................................................................... 43
Annotating the Working Trial Balance....................................................................... 44
Entering tickmarks ................................................................................................... 44

Working Papers 2005

 Entering Adjusting Journal Entries.............................................................. 47

Using the Documents .................................................................................... 51

Working with Documents and Folders...................................................................... 51
Working with Automatic Documents......................................................................... 53
Customizing Automatic Documents.......................................................................... 54
Annotating Documents ............................................................................................... 55
Comparing using History and Milestones ................................................................ 57
Managing Work using Issues ..................................................................................... 59
Customizing the Issues Pane ................................................................................. 60

Working with Specific Documents ............................................................... 63

Using Leadsheets........................................................................................................ 63
Building leadsheets based on the Report setup ..................................................... 64
Using Summary and Sub-leadsheets ..................................................................... 65
Using supporting leadsheets................................................................................... 66
Performing Account Reconciliations ........................................................................ 66
Manual Reconciliation document ............................................................................ 67
Automatic Reconciliation Document ....................................................................... 67
Using the Trial Balances ......................................................................................... 70
Using Programs and Checklists.............................................................................. 70
Using Journals and Ledgers ...................................................................................... 72
Creating Spreadsheet Working Papers..................................................................... 73
Viewing the Summary of Unadjusted Errors ............................................................ 74
Reviewing the Diagnostic Documents ...................................................................... 75
Creating Memorandums ............................................................................................. 76
Analyzing an Account ................................................................................................. 76
Performing Ratio Analysis and Analytical Review................................................... 77
Using the Financial Ratio document ......................................................................... 79

Producing Draft Financials ........................................................................... 81

The Basics.................................................................................................................... 81
Organizing the Report Setup...................................................................................... 82
Formatting the Appearance of Data .......................................................................... 83
Totaling and sub-totaling accounts ......................................................................... 85
Calculating the Percentage of Sales....................................................................... 86
Formatting the Draft Statement of Cash Flow .......................................................... 86

Creating Consolidations and Combinations ............................................... 89

How to Set up a Consolidated file ............................................................................. 91
Real-time Consolidation ............................................................................................. 92
Batch Consolidation.................................................................................................... 93
Processing the Consolidation.................................................................................... 95
How the Entity Structure Works................................................................................. 95

Getting Ready for Next Year ......................................................................... 97

Cleaning up your Client File ....................................................................................... 97
Year-end Close ............................................................................................................ 98
Exporting Client Data ................................................................................................ 100

Working Papers Entering Adjusting Journal Entries • ii

Reference ......................................................................................................103
Keyboard Shortcuts................................................................................................... 103
Getting Help................................................................................................................ 104

Working Papers 2005

Getting Started

Introducing Working Papers

Working Papers is designed to automate the entire working paper file quickly and efficiently. With Working
Papers, you can easily add account properties, such as leadsheet groupings, analytical review classifications,
and tax linkages. Working Papers creates smart financial statements and is designed to allow the firm to set
standards while allowing the user to customize statements to meet the needs of a specific engagement.
Working Papers accommodates journal entries of any description or type so you can automatically create
different reports and working papers. For simple write-up clients, you can directly enter all types of
transactions and even perform automatic bank reconciliations. For more complex work, full consolidation,
foreign currency translations, and fund accounting features are available. As data is entered, all Working
Papers are instantly updated making Working Papers a comprehensive "real-time" working paper system.

Starting Working Papers

1 From the Windows Start bar, select Programs. Locate the listing for the Working Papers program.

Tip
To launch Working Papers quickly, double-click the Working Papers icon on your desktop. It looks like
this:

2 In the list of files, highlight the client file you wish to open. To locate the file manually, select More Files,
click OK, and browse to locate the file. Double-click the client file's name.
If you have not yet created any client files, see the section on creating a client file for more information.
Selecting a file from one of the supported accounting packages, such as QuickBooks, launches the Create
a new client file from client data wizard to guide you through creating your client file.
3 If protection is turned on for the file, the protection login screen appears. Type in your User ID and
password. Click OK.
If this is the first time you have opened any Working Papers client file, and protection is not turned on, the
User Identification dialog appears. Type in your user identification information, or select it from the list of
existing users, and click OK.

Note
Before opening a client file from a previous version:
Once a file is opened in the most current version of Working Papers and converted, it cannot be opened again
in the previous version. With this in mind, we recommend that you make backup copies of all client files from
previous Working Papers versions prior to opening them in this version.
To make a backup copy, copy the data folder from the program folder of the previous version of Working
Papers and store it in a safe place. Remember that compressing the files prior to copying them saves network
space in your storage area.
Check our website for information on the version you are installing and the latest news on enhancements to the
program.

Working Papers 2005

 Using the Engagement Manager
The Engagement Manager can be used for creating and managing client files. Using a feature called the store,
the Engagement Manager gathers client file information and presents it in a useful list so that users can locate
and open client files easily.
Each file appears in the Engagement Manager showing its name and enough information to identify it from
other files listed.
The information displayed includes file name and location information, as well as other details found in the
client file, such as Number (Company number) and Type (Engagement type) from the Client Profile, and
information on when the file was created and last modified.
Double-clicking the file in the Engagement Manager opens the file and closes the client file you had open.
There are several ways to customize the Engagement Manager:
y To sort by any column, click the header. A triangle shows whether the sort is ascending or descending.
Certain columns, such as Type, are set to group rather than sort in the browse. Grouping also sorts.
y To change the display order of a column or group, right-click the column's heading box and use the
Reorder Columns dialog to move the columns around.
y To hide a column heading, right-click the column heading and select the column to be hidden from the list.
Once hidden, columns can be unhidden by right-clicking the column header again and selecting the
column to display from the list of hidden columns. Some columns are hidden by default.

Opening the Engagement Manager

 On the File menu, select Engagement Manager, or, as a shortcut, click the button on the Command
toolbar.
You can have Working Papers launch with the Engagement Manager showing. To change the startup
procedure to show the Engagement Manager on start up, open the Tools  Options dialog. The setting is at
the top of the General screen.
For information on customizing the Engagement Manager, see the Overview.

Managing Files with the Engagement Manager

The Engagement Manager uses the "central store" technology to allow you to manage all of your client files
from this single interface. When a client file is opened, it is added automatically to the Engagement Manager
listing.
To add multiple client files to the Engagement Manager without having to open each file separately, perform a
file scan.

Note
The Engagement Manager recognizes client files by the unique internal identifiers that are assigned to the
client file upon its creation. Client files created outside Working Papers, for example, by browsing for a
file and simply copying it to a new folder on your hard drive, do not get a new unique identifier assigned;
they share the same identifier as the original file. If you create new files only within Working Papers, by
selecting either New or Copy Template from the File menu, this identifier will be correctly assigned and
each file will be recognized by the Engagement Manager.
From the Engagement Manager you can click an icon to:

Open a client file,

Create a new file,

Compress or uncompress a displayed file,

Move a file to a new location,

Working Papers Entering Adjusting Journal Entries • 2

 Remove a file's name from the central store list,

Perform a file scan of a selected directory to add any client files found to the Engagement Manager;
or

Access help.

Within the file list you can also hide files from view in order to limit the list of files you deal with on a file by
file basis. To hide a file, locate the Visible column (with the symbol in the header). Click the checkbox
beside the file's name.

Synchronizing files in the Engagement Manager

Synchronization matches up data between the network store and workstation (local) stores. Synchronization
allows multiple computers' engagement managers that store one network share to be updated simultaneously. It
is activated automatically periodically as you work. You can see the status of synchronization by checking the
lower right corner of the Working Papers screen.

Icon Meaning
Disabled The Engagement Manager won't work. Either the user or
the firm (network) store could not be created.
Offline The Engagement Manager will work and show files but
will not synchronize information with other network or
local stores in your firm.
Online The Engagement Manager will work and synchronize with
other stores in your firm, provided they are set up
correctly.
Synchronizing The store is online and actively synchronizing with the
firm store.

The user store will now synchronize with network store on program startup, or when the network store
becomes available if it was offline (server missing, drive not mapped, etc.). Synchronization will happen in the
background.

Working Papers 2005

Using the Program

Navigating your file

Working Papers provides toolbars providing shortcuts to common actions and navigation tools for moving
around your client file.
Use the Navigation toolbar to jump to the Working Trial Balance, Adjusting Journal Entries screen, Other
Journal Entries screen, and the Issues Pane quickly and easily.

Use the Context toolbar to set the desired context for the client file and the current active reporting period.
These controls can be used to limit what and how information displays.

There are 2 controls on the Context toolbar: the Context entity selector and the Global context period selector.

Other toolbars provide shortcuts to navigation and common actions:

The Command toolbar provides shortcuts to functions such as opening, closing, or creating new client files.
Other features include options available while in a particular document or browse window.
The Document toolbar provides one-click access to document and folder creation and modification of related
properties.
The Browser toolbar provides an easy way to both navigate Working Papers and to access and control
documents on the Document Manager.
Toolbars can be moved and re-sized as needed. By default toolbars are located below the menu bar. To move a
toolbar onto the active window, click and drag the toolbar to the desired location. Toolbars that are moved
away from the menu bar act as floating toolbars that are always "on top" when opening or closing document
windows.

Changing Preferences
1 On the Tools menu, select Options and then click General.
2 Make your selections to set functionality and default folder locations. See the online help for more
information.
3 Click OK.

Working Papers 2005

Using the Document Manager
The Working Papers Document Manager is a dynamic list of documents that make up a client file. These
documents can be modified and an unlimited number of new documents can be added. The Document toolbar
provides one-click access to help you create and modify the documents in your working paper file. These
actions may also be performed using the Document menu.
Documents can be organized in folders. Folders can be opened and closed. New folders and documents can be
created and properties of existing folders and documents can be changed.
The Document Manager is the first window to display whenever a new file is created or an existing file is
opened. The title bar always lists <Client Name> - Working Papers [- <current window name if maximized>],
for example, "CW2004 - Working Papers - [Document Manager]".
This shows the client name on the task bar, and also ensures that the client name is always visible.

Documents with the icon are CaseView documents. Double clicking the document launches CaseView
and opens the document.

Tip
The keyboard shortcut to open and collapse a single folder on the Document Manager, with the cursor on
the folder is ALT + Right Arrow. To open all the folders at that level at once, use ALT+SHIFT+Right
Arrow.

Viewing the status bar

 On the View menu, select Status Bar.
A check mark beside the menu item indicates that the Status Bar is currently displayed.

Working Papers 2005

 Organizing the Document Manager

Selecting items on the Document Manager

Here is how to select various items on the Document Manager:

To select Windows
A folder or document Click the folder or document.
Two or more items in 1 Click the first folder or document you want to
sequence select.
2 Press and hold SHIFT while you click the last
folder or document in the group.
Two or more items out Press and hold CTRL while you click each folder
of sequence or document. Clicking an already selected item
deselects it.
All items on the Use Edit Select all or CTRL+A.
Document Manager

Moving Items on the Document Manager

Whenever you drag a folder, you drag its contents as well. If you drag a folder to a folder icon, the folder (and
all its contents) is inserted into the target folder.
If you drag a document to a folder icon, the document is inserted in that folder.

Shuffling a line or group of lines up or down

 Select the line or group of lines you want to move.

To shuffle Windows Or choose

Up one line CTRL + UP ARROW Shuffle Up from the
Edit menu
Down one line CTRL + DOWN ARROW Shuffle Down from
the Edit menu
Up one page CTRL + PAGE UP N/A
Down one page CTRL + PAGE DOWN N/A

Tip
Use the Shuffle Up and Down command to move items on the Document Manager, Report setup, and in
several automatic documents including Programs and Checklists and Spreadsheet Analysis documents.

Copying Items on the Document Manager

As the designer of a template, it may be necessary to create two or three documents of the same document type
each with a different Format. The easiest way to accomplish this is to copy one document two or three times.
The copy feature automatically assigns a new number to each newly created document while retaining the
properties of the original document. Once the document is copied, right-click each instance of the document
and select Properties to customize it.

Working Papers Entering Adjusting Journal Entries • 6

Viewing users' initials on the Document Manager
1 While the Document Manager is the active windows, on the View menu, select Reorder Columns.
2 Under Hidden Columns, select the users whose initials you want to display on the Document Manager.
For example, to view reviewer's initials, select "Reviewed by". To view the initials of whoever checked
out a document, select "Checked out by", and so on.
3 Drag the users to the Active Columns box and click OK.

Tip
If you make a mistake, click Default to return to the original appearance of the Document Manager.

Viewing issues on the Document Manager

1 While the Document Manager is the active windows, on the View menu, select Reorder Columns.
2 Under Hidden Columns, select either Issues (to show all issues) or Uncleared issues (to show only issues
whose Cleared check box has not been ticked).
3 Drag the column to the Active Columns box and click OK.

Tip
If you make a mistake, click Default to return to the original appearance of the Document Manager.

Viewing and Locating Documents

Viewing a Document
 Double-click the document.
The document appears in a new window.

Finding a document on the Document Manager

1 Click the Document Manager to make it the active window.
2 On the Edit menu, select Find.
3 In the What box, enter the number of the document you want to Find. If preferred, enter text found in the
title of the document.
4 In the Where Box, select Document Number. If looking for text, select the field Name.
5 If looking for text, in the Match box, select "Any Text".
6 If the document exists, the selection bar on the Document Manager moves to the document.

Note
To close the dialog, use ESC. To find the next instance of the selection, use F3.

Jumping to a document
1 On the View menu, select Go To, and then Document/Jump Code.
2 Enter or select the Jump Code in the Document Number/Jump Code box, or select a program area from
the list.
3 If the document exists, it opens.

Working Papers 2005

 Working with Docking Frames
Using docking frames is another way to be able to view and manage Documents in Working papers. Users can
dock any document that can be hosted by within Working Papers such as automatic documents, Word or Excel
documents, HTML pages, etc. At present, CaseView documents cannot be docked in a Working Papers frame.

Creating Docking Frames

1 Open the client file.
2 Open the document you wish to dock as a frame.
If docking an external document located on the Document Manager, drag the document from the
Document Manager to the address bar located on the Browser toolbar.
3 Click the document so it is the document in focus and on the Windows menu, select Docking View. This
docks the document as a frame. The window can be arranged or resized on screen by dragging it with the
mouse.
4 To save the layout of the frames so that they will be the default when opening the files, from the Windows
menu, select Save Layout.

Note
Any docking panes containing Microsoft Excel or Word documents must be closed prior to closing and
compressing a file.

Hiding Docking Frames

To turn off (hide) the frame, right click the bar within the frame, and pick hide, or while on the Document
Manager, on the View menu, select Toolbars, and deselect the document from the list.

Customizing Browse Windows

A browse window is any input screen that has a maximize and a minimize button. Examples of browse
windows are the Working Trial Balance, Mapping screen, Spreadsheet working papers, Tickmarks, Ratio
Analysis, and Program and Checklist documents.
Browse windows can be customized to make them easier to use.

Arranging or hiding columns in a browse window

1 From the View menu, select Reorder Columns.
2 In the Active Columns box, select the column(s) you want to move or hide. The Hidden Columns box lists
any columns that will not display in the browse window.
3 Do one of the following:
y To move the column(s), drag the selection to the new location.
y To hide the column(s), drag the selection to the Hidden Columns box. For the Document Manager,
the Name column cannot be hidden.
4 Repeat steps 2 and 3 until the browse window appears in the order you want.
5 Click OK.

Tips
y To display or hide a column quickly, position the insertion point over the column and click the right
mouse button to access a list of column arrangement options from which to choose.
y If you make a mistake, click Default to return to the original order of the browse window.

Working Papers Entering Adjusting Journal Entries • 8

Resizing columns in a browse window
1 Position the insertion point on a vertical line between two columns.
2 Click and drag the vertical line to the left or right until the column has attained the appropriate width. If a
column has reached its maximum width, any further expansion to the right is not permitted.
3 Release the mouse button.
The column adjusts in size accordingly.

Restoring columns to their default state

 On the View menu, select Restore Columns.
The columns are restored to their default positions.

Folding columns in a browse window

 To apply a fold line, click the right mouse button on the desired solid vertical line between columns.
When a browse window is "folded", the scrollable region is limited to any information to the RIGHT of the
fold line. To fold or unfold a browse window, on the View menu, select Fold.

Sorting in browse windows

 Click the header of the column that you want to sort the browse window by. The column automatically
sorts in ascending order. Click it a second time to sort in descending order. Clicking a third time restores
the default sorting of the browse.
If the column selected has a limited set of available values, for example, the map number column, when
the header is clicked the second time, the information in that column automatically groups instead.

Grouping in browse windows

Where fields in any browse window, including the Working Trial Balance and Account setup, have a drop
down list or a limited set of possible values, clicking the column header to sort by that field automatically
groups the browse window by that field.
Other key combinations work on grouping in the following way:

Use Keys When and where And Working Papers

Shift + Click On field headers accumulates sorts and groups.
Shift + Click On a field already changes the sort order within
grouped that group
Shift + Click While opening or closing closes all the group headers at
a group header that level or below.
When switching groupings, the group(s) for the currently selected record automatically opens, with all others
closed.

Click to open a group and to close it.

Working Papers 2005

 Printing

Using print preview

Use the Print Preview tool on the Command toolbar to display a document as it will appear when printed.
Documents can be previewed from 50% to 200% of their original size. Select a percentage on the View menu
to change the size of the display. You can print from the Print Preview window by choosing Print from the
File menu.

Print previewing a document

1 Click a document to make it the active window.
2 On the File menu, select Print Preview.
You can print from the Print Preview window by choosing Print from the File menu.

Enlarging or reducing documents when in Preview

Do one of the following:
y To enlarge the document, when the magnifying glass is displayed, click mouse button until the
preview is the appropriate size.
y To reduce the document, click the right mouse button when the magnifying glass is displayed until
the preview is the desired size.

Note
The document can be previewed from 50% to 200% of its original size. You can also specify a
magnification percentage using the Zoom Control tool .

Printing a document
Before you can print a document, one of two things must occur. While in the Document Manager, the selection
bar should highlight the document. Alternately, the document can be open and the document window active.
1 On the Document Manager, select the document(s) to be printed, or click an open document window to
activate it.
2 On the File menu, select Print and click OK.

Tip

To print the contents of a folder, select the folder and click .

Printing a Batch of Documents

Use batch printing to print multiple working paper and CaseView documents in one motion. The printer
selection is document specific in CaseView and program specific in Working Papers. During a batch print,
Working Papers prints all automatic documents from the default printer specified for Working Papers and
prints all CaseView documents from the individual printer specified for each CaseView document.
1 On the File menu, select Print Batch.
2 For all documents you want to print, select the check box to the left of the document. Blank check boxes
are excluded from the batch print. Click Select All to print all documents on the Document Manager. To
exclude all documents from the batch print, click Deselect All.
3 Click OK.
4 In the Print dialog, specify the Number of copies and click OK.

Working Papers Entering Adjusting Journal Entries • 10

 Tip
When CaseView documents are included in the batch, CaseView printing settings are used.
Open and close folders to locate specific documents to print. Enable a folder check box to print the
complete contents of the folder.

Saving in Different Formats

Overview to saving as HTML

Working Papers allows users to create an HTML file of the current client file. Working Papers generates an
HTML page that looks like the Documents screen of the program. Each automatic or CaseView document
associated with the file is also created as a linked HTML page that can be accessed by clicking the icon on the
screen.
If the client file saved contains any graphic images (.bmp files), the images save separately from the text
portion of the file (usually as .jpg files). In order to view the HTML version of the file properly, the user must
keep the HTML pages that Working Papers creates and the graphic files in the same directory so that the
HTML code can reference the pictures and display them properly.
Working Papers also allows a single document to be saved as HTML.
For more details see Saving a Client file as HTML or Saving a document as HTML

Saving a Client File as HTML

1 With the cursor on the Document Manager, on the File menu, select Save as Web Pages.
2 Browse to the folder in which the client file will be saved. Type in a name for the file. Click OK.
Working Papers creates HTML versions of each of the working papers and CaseView documents and
saves them all in a single folder. This process may take a few minutes.

Note
When a document, which contains a character that is restricted in HTML (such as ? \ / or :) is saved as
HTML, Working Papers replaces these characters with a ! mark. Documents containing * cannot be
converted to HTML.

Saving a document as HTML

1 Place the cursor on the single document to be saved as HTML.
2 On the Document menu, select Save as Web Page.
3 Select a path for the file and give the file a name. Click OK.
Working Papers saves the file as an HTML document.

Note
y If the document saved contains any graphic images (.bmp files), the images save separately from the text
portion of the document (usually as .jpg files). In order to view the HTML version of the file properly, the
user must keep the .htm file that Working Papers creates and the graphic files in the same directory so that
the HTML code can reference the pictures and display them properly.
y When a document, which contains a character that is restricted in HTML (such as ? \ / or :) is saved as
HTML, Working Papers replaces these characters with a ! mark. Documents containing * cannot be
converted to HTML.

Working Papers 2005

 PDF (Portable Document Format) documents
If you are sending documents to clients, sending them in PDF format is a wise choice. PDF stands for Portable
Document Format. A PDF file is a true copy of the document showing all the formatting and images. Viewers
can zoom in to see fine details in graphics and small print.
Using this command you can convert to PDF any document on the Document Manager. Once converted, the
PDFs can be sent by email as PDF attachments and opened by the client.
To view PDF files, the recipient does not have to have Working Papers or CaseView installed to see the file.
The recipient needs only the Adobe Reader program which is available as a free download from
www.adobe.com.

Setting Security for PDF documents

When creating PDF documents, you can use password security to control who has access to the PDF and the
kind of access they have when they open the document in PDF software applications.
This security applies only to the PDFs generated from Working Papers and travels with those documents. It is
completely separate from the Protection rights and levels set in Working Papers and has no relationship to
Working Papers' protection.
There are two passwords that may be used.
y The first controls who can change the security permissions and is called the Owner password in Working
Papers. In Adobe this is called the Permissions password. Anyone with this password who opens the
document in PDF-creation software can change the permissions for other users at any time. It is
recommended that the owner password be set on all financial statements published in PDF format as a
minimum.
y The second password controls who can open the document and the changes or activities that user may
carry out in the PDF software. It is called the User password in Working Papers and the Document Open
password in Adobe products.
The two passwords may be the same, though this is not the best choice. If they are the same, then by entering
the password to open the document a user can enter the document security settings without reentering the
password. He has full rights to the document just by entering the "document open" password.
The security settings and passwords should be set up each time the document is produced. If the PDF
document is regenerated from Working Papers and the new copy overwrites the previous one, it overwrites any
security settings enabled on the previous document.
If you forget the passwords, they cannot be retrieved. Therefore, record the password(s) chosen in a log and
store it in a safe location.

Saving a document as PDF

1 Select a document. To select multiple documents, hold down the CTRL key while clicking.
Entire folders of documents may be printed by selecting the folder.
If no selection is made, Time assumes that you want to convert every document on the Document Manager
to PDF.
2 Choose Document  Save as PDF File.
3 Click Browse and select a destination directory for the PDF file(s). The default is the My Documents
folder.
4 If you have selected to print an entire folder or the contents of the Document Manager to PDF, confirm or
cancel your choice.
5 When saving multiple documents, select the Merge PDF files check box if you wish to create a single PDF
file containing all the documents.
6 If desired, use PDF Security Options to prevent recipients of the PDF documents who have PDF creation
software from editing data in the PDF files.
a Check the box beside PDF Security Options.
b Enter the password for the owner of the document. The owner is the person who has full rights to
modify and update the document.
Working Papers Entering Adjusting Journal Entries • 12
 c Confirm the owner password by reentering it in the confirmation box.
d Click the User password drop-down list and select
None To allow any user to open the PDF document without having
to enter a password. Users will not be able to change
document security unless they also have the "Owner"
password.
Same as owner To require users to enter a password to open the PDF
password document. This same password will allow all users to access
the Password Security settings in their PDF creation
software, thus making them able to change access rules for
the file. Select this when distributing the file only to other
"owners" of the file.
Specify new To have separate passwords for document launching and for
password accessing the PDF document security in the PDF creation
software. Select this when you want to permit a specific
group of users to open the file but to keep them from
changing document security.

e Select the activities that users who open the file will be allowed to do by checking the box beside a
selection. Clearing a box bars users from the action, graying out menu commands and toolbar buttons
associated with the activity in the PDF-writing software.
Enable printing When checked, this allows printing to a physical printing
device only.
Trying to reprint, redistill the PDF to a separate PDF under
a new name in hopes of getting around the security settings
is not allowed.
Enable Document modification includes touching up text, graphics
document and other objects in the PDF. It is recommended that this
modification box be cleared to prevent recipients from altering financial
documents.
Enable copying If checked, users will be able to drag across the document,
text and copy the selection and paste it into third party software.
graphics
Enable If checked, users will be able to add notes and change notes
modifying attached to the document by the owner or other users.
notes
f Record the password(s) chosen and store in a safe location. If you forget a password, it cannot be
retrieved.
7 Click OK to process the document(s).

Note
The new file does not become part of the client file, although it can be added to the client file by dragging
and dropping it onto the Document Manager.

Exporting a batch of documents as PDF

1 On the File menu, select Export and then Batch PDF.
2 Click the New button next to the Export set drop-down box. Enter a name for the export set you are about
to create.
If you have already created an export set and wish to reuse it, select it from the drop-down list.
3 Working Papers supplies a default PDF document name in the right pane. You can use this name or
highlight it and then click the Properties button to change it.

Note
When exported, a single PDF is created for each top-level listed in this dialog.
4 In the left pane which shows all the documents on the Document Manager, select a document to include in
the PDF. Click Add to add the document to the proposed PDF. Repeat this step for each document to be

Working Papers 2005

 included in the first PDF document. Multiple files can be selected by clicking while holding down either
the CTRL or SHIFT keys.
Each document included in the PDF document is indicated with a red check mark.
5 Drag each of the documents into the order they should be in the final PDF. In the PDF, the documents are
included in the order specified, with page breaks inserted between documents.
6 If desired, click New to create another PDF document. Repeat the steps above to specify and order the
contents for that PDF document.
7 To export the PDF document(s), click Export. In the Directory Name box, enter the path to the directory
where the export files are to be placed. Use the Browse button to locate the directory. Click OK.
8 To save the PDF document(s) you have created here for future use, click the Save button.

Note
To delete an export set, right-click it and, from the menu, select Remove.

Working Papers Entering Adjusting Journal Entries • 14

Creating Custom Templates
To ensure that all the client files your firm creates conform to your firm standards, you may want to create a
firm template that users can base all their new files on. Creating a template can save hours of costly set up time
for individual firm client files by providing a customized structure to base the client file on.
The first step in creating a template is to start with a file. Once created, the client file is then customized
according to the firm's standards and needs:

Master chart of accounts

In creating a Working Papers template for use across a wide range of clients, it is desirable to have a master
chart of accounts. Working Papers has provided this by way of map numbers. The Mapping database permits
the creation of a master chart of accounts that is common to all client files while still maintaining the client
specific chart of accounts.
When linking the chart of accounts to CaseView documents, account mapping presets the financial statements
by map number. Because the map number is independent of the client’s chart of accounts, account mapping
ensures that a minimum amount of modification to the final financial statements is required.

Leadsheets and groups

Part of customizing the Working Papers template involves making any necessary modifications to the default
Mapping database. You can also modify the default set of leadsheet numbers to ensure they conform to your
firm standards. Leadsheet numbers are then assigned to map numbers in the Mapping database to complete the
customization of the Working Papers template.

Standardized Documents
You can add whatever standard documents are needed for the template to the Document Manager prior to
elevating the master file into a template. For more information on creating documents for your template, the
section on Documenting your work, later in this guide.

XBRL setup
In addition, Working Papers allows the use of XBRL tagging used in conjunction with map numbers to
automate the process of creating exchangeable information from the client file in XBRL format. The XBRL
setup should be done in the template to save having to reassign taxonomy elements to your client information
for each individual client file. This can also save much time if your template includes CaseView documents
which also need to be tagged with XBRL taxonomy elements so that the documents can be published as XBRL
instance documents.
Once the customization is complete, the file is then elevated to template status.

Creating Map Numbers

For consistency across client files, the Mapping database must accommodate the greatest number of accounts
possible. As we have provided a default Mapping database, it should only be necessary to modify existing map
numbers.
To view the default Mapping database:
1 On the Account menu, select Assign Mapping Numbers.
2 To view the attributes of any map number, right-click it and select Properties.

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 Creating or adding map numbers
1 On the Account menu, select Assign Mapping Numbers.
2 Right-click Mapping Numbers pane and, on the menu, select New Mapping Number.

3 Fill in the desired properties for the new map number.

4 Click Add to add the map number. Click Cancel to exit the dialog without adding the map number.

Deleting map numbers

1 On the Account menu, select Assign Mapping Numbers.
2 Select the map number to be deleted.
3 Right-click Mapping Numbers pane and, on the menu, select Delete Mapping Number.
4 When all desired map numbers have been deleted, click Apply to make the changes to the Mapping
database. Clicking OK both applies the changes and exits the dialog. Clicking Cancel exits the dialog
without applying the changes.

Creating calculated map numbers

1 On the Account menu, pick Assign Mapping Numbers.
2 In the right pane, right-click and select New Mapping Number.
3 Type in the number you want the calculated Map number to use.
4 From the Behavior pull-down list, select Calculated.
5 Under the calculation line, enter the map numbers (separated by commas) or the range of group numbers
(separated by "..") to be included in the calculation. For more information on calculations, click here.
6 Fill in the rest of the map number's properties as required.
7 Click OK and then click OK again to close the Assign Mapping dialog.

Tip
Accounts cannot be assigned to a calculated map number. However, if you have balances showing in the
Assign Mapping dialog, the calculated balance displays. These balances also display in any CaseView
browse that includes this map number.

Working Papers Entering Adjusting Journal Entries • 16

 Modifying the structure of map numbers
By default, map numbers appear left aligned when viewing the Mapping database or any automatic documents
detailing map numbers. Working Papers provides a Mapping Mask that permits you to change the appearance
of map numbers to a right alignment or alternate layout.

Note
Modification of the map number structure has implications for the Assign Mapping dialog and other
program areas. It is not necessary to modify the Mapping Mask unless you are implementing map
numbers that are different from the default Mapping database.
1 On the Tools menu, select Options and then click Mapping.
2 In the Mapping Mask box, enter a new map number structure.

Creating Group Numbers

You can use group numbers to group accounts in alternate ways. Working Papers provides 10 custom
groupings that can be used to group accounts together (Group 1 to Group 10). Group 1 is always defaulted to
the leadsheet grouping (grouping of accounts by leadsheet number and contains the leadsheet numbers used in
the preparation of a working paper file.
When creating a new client file using the sample client file that is installed with Working Papers, sample
leadsheet numbers are already available. You can modify the existing leadsheet numbers or create an unlimited
number of leadsheet or group numbers in the L/S, Groups 2 through Group 10 screens. Complete the L/S
grouping as a minimum before modifying the map numbers as the leadsheet numbers are then assigned to map
numbers. Setting up map numbers with the corresponding leadsheet numbers prescribes that when assigning
map numbers to the account numbers in the trial balance, the appropriate leadsheet numbers are automatically
completed for each account number.

Creating group numbers

1 On the Account menu, select Assign Groupings, and then the name of the appropriate Group number.
When creating client files based on the sample client files, the default set of leadsheet numbers is
automatically available in the L/S tab.
2 Right-click Group Numbers pane and, on the menu, select New Group Number.
3 Fill in the desired properties for the new group number.
4 Click Add to add the group number. Click Cancel to escape from the dialog without adding the group
number.

Note
You can add an unlimited number of leadsheet or group numbers to each of these custom groupings.

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 Deleting a group number
1 On the Account menu, select Assign Groupings, and then the name of the appropriate Group number.
2 In the right pane, select the group number to be deleted.
3 Right-click and, on the menu, select Delete Group Number.
4 When all desired group numbers have been deleted, click Apply to make the changes to the grouping
database. Click OK to both apply the changes and exit the dialog. Click Cancel to exit the dialog without
applying the changes.

Note
You cannot delete group numbers that are assigned to accounts.

Customizing grouping names

1 On the Tools menu, select Options and then click Groupings.
2 Under Account Grouping Names, enter the new names in the boxes provided.
The descriptions you enter affect all program areas for the current file only.

Note
Working Papers defaults the name of Group 1 to L/S. In this way, leadsheet is just another name for a
grouping.

Creating calculated group numbers

1 On the Account menu, select Assign Groupings, and then the name of the appropriate Group number.
2 In the right pane, right-click and, on the menu, select New Group Number.
3 Fill in the desired properties for the new group number. From the behavior list, select Calculated.
4 Under the calculation line, enter the group numbers (separated by commas) or the range of group numbers
(separated by "..") to be included in the calculation. For more information on calculations, see the topic
"Calculations" in the online help.
5 Click OK to close the properties dialog. Click OK to close the Assign Grouping dialog.

Tip
Accounts cannot be assigned to a calculated map number. However, if you have balances showing in the
Assign Grouping dialog, the calculated balance displays. These balances also display in any CaseView
browse that includes this group number.

Working Papers Entering Adjusting Journal Entries • 18

Using XBRL in the template
Extensible Business Reporting Language (XBRL) is an open specification which uses XML-based data tags to
describe financial statements. The specification can be used by both public and private companies, and is
intended to be, according to the XBRL organization itself, a "standards-based method with which users can
prepare, publish (in a variety of formats), exchange and analyze financial statements and the information they
contain. [It is intended to] allow for the automatic exchange and reliable extraction of financial information
across all software formats and technologies, including the Internet."
There are three terms to understand when working with XBRL:
For more information on XBRL see the XBRL organization at www.xbrl.org. To use the XBRL format, you
first need to acquire a taxonomy which suits your needs. The XBRL Website has several XBRL taxonomy
files which can be downloaded for your use.
Working Papers supports the use of XBRL in its files, and automates the process of assigning XBRL tags to
the financial information within a client file. In Working Papers, XBRL information can be imported easily
and made to be instantly useful simply by following a few steps:
Associate the taxonomy with the client file.
Assign the taxonomy to the map numbers in the client file.
Assign tags to any CaseView template documents that will be published as XBRL instance documents.
Import the instance document into the client file. Instance documents can be imported into your client file
without assigning the XBRL tags to the map numbers.
In Working Papers, imported XBRL GL information is transformed automatically into new accounts, journals
and adjusting journal entries. Most GL taxonomies correspond to a related financial statement reporting
taxonomy. In Working Papers, if the financial statement taxonomy is associated with map allows a flow
through of associations between imported XBRL GL information and the reporting taxonomy assigned to the
map numbers. For instance, if a balance for an account imported is associated with a specific account in the
reporting also associates the balance imported with its assigned map number.
For more information see the online help.

Taxonomy and the Copy Template function

In order to copy the XBRL information assigned to the map numbers in the file using the Copy Template, you
must select "All Components" in the Copy Template screen. By doing this, the taxonomy assignments copy
along with the map numbers.
When you perform a copy template from a client file after you have used the Copy Taxonomy function, the
process automatically copies any files saved in the Taxonomy folder in the client data folder into the taxonomy
folder in the program directory, thus eliminating the need to have the taxonomy located on your machine
multiple times.

CaseView and XBRL

CaseView documents can be tagged with XBRL information and then used to publish any document in an
XBRL format. This process is simplified if the CaseView document is created using map numbers and the map
numbers have already been associated with the XBRL taxonomy in Working Papers.
To publish a document as an XBRL instance document:
y Analyze the document to see what kinds of data it contains, such as the date sequences (monthly, yearly,
etc), or types of data (actuals, priors, etc). Create "contexts" for each of those combinations. See
Understanding XBRL and Context for more details.
y Decide if there are any tags in the taxonomy which do not have corresponding data in the body of the
CaseView document that you want to include in the final XBRL file. Create Global tags for these pieces
of information.

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 y Work through the CaseView document tagging appropriate information, including notes to the financial
statements, if desired.
y Publish the XBRL document. Correct any problems with the tagging as recorded in the diagnostics screen.
For information on these steps, see the CaseView help.

Creating the New Template

Once a firm has created a file and customized it to their liking, including entering a chart of accounts,
assigning map numbers, and establishing desired client settings and display preferences, it may save time for
future engagements to elevate that file into a template.
Templates can be used as a basis for new client files and can save time and set up for new client files.
Templates can also be used to ensure that firm Settings remain standard and enforced across all client
engagements. They can also allow firm content to be created once and then easily maintained in a central
location and easily distributed to firm members.
Creating the template from the file

Creating the template from the template file

1 On the Tools menu, select Template.
2 Click Add. Browse to the file you wish to elevate to template status.
3 Click Open. After being processed, the file displays along with the other templates listed in the Template
dialog.

Note
This file now displays in the New Client File dialog.

Modifying a template
1 On the Tools menu, select Template.
2 In the Template dialog, select the template name and then click Edit.
3 Make any desired changes and then save the file. Changes added in this manner are properly saved as part
of the template.

Working Papers Entering Adjusting Journal Entries • 20

Creating a Client File
There are several ways to create a Working Papers client file. In this section, you will learn the best techniques
for creating your client file and for completing necessary setup information about your client.

What are the files that make up a Client File?

The difference between a template and a client file is that a client file contains the actual data for the
engagement including client profile information, account data and entries.
A client file consists of several different files. These "files" are members of a directory that Working Papers
creates when the file is created. For example, when you create a file named "SAMP2000", Working Papers
automatically creates a folder "SAMP2000" in the specified location.
Each client file needs to be in its own folder.

Deciding how to create a client file

When you first launch Working Papers, the Welcome dialog appears to assist you in beginning your session.
The Welcome dialog presents you with a choice of opening an existing client file or creating a new client file.
If you have client data in electronic format, you can choose use the "Create a new file from client data" option
to populate the file with account information at the same time it is created, thus saving hours of set-up time.
Working Papers supports the importing of information exported from most common accounting packages.
Furthermore, if your accounting information is in a QuickBooks file, Working Papers allows you to import
information from the QuickBooks file directly.
If your client information needs to be entered manually or if it is in ASCII format, you can create the client file
based on the template and then easily import or input the data into the file once it is created.
New files can be created from a Template, from an Existing file, or from Scratch as a blank file. It is
recommended to create your client file from an existing file even if it is the sample template that comes with
the software. It is much easier and faster to modify existing information.
The program's New Client File wizard helps guide you through the process.
In addition, the New Client File wizard offers an advanced feature that allows you to copy just certain
components, such as mapping, documents, or groups from one client file to another. See Copying
Components from an existing client file for more information.

Note
New client files can also be created from existing client accounting data from accounting packages such as
QuickBooks. See Creating a new file from client data for more information.

Creating a new file from a client's accounting file (QuickBooks)

1 In the File dialog, select the Create a new file from client data option. Click OK.
This option shows in the File dialog when Working Papers is first opened. If you are already in Working
Papers, on the File menu, select New, and select the option in the New File dialog.
2 In the Welcome screen, highlight the Client Data File option and click Next.
3 Under Files of type, select QuickBooks. Browse for the client's QuickBooks file. Highlight it and click
Next.
If the file you have selected contains more than one year's data, a screen displays. From the drop-down
menu, select the year to import, and then click Next.
4 If desired, edit the name already filled in for the new file.
5 Under Location, accept the default path or click Browse to indicate where the new file should be saved.
6 Select the icon for the file you wish to base your file on.

Working Papers 2005

 If you select
y a template, all of the components of the selected file (for example, layout, documents, mapping and
grouping structures) are copied to the new file.
y an existing file to base your file on, browse to the location of the file, highlight it and click OK.
7 Click Finish.
8 The selected file is imported directly into Working Papers.

Creating a new file from exported client data

Note
If you use an existing file as the template for the new file, the data imported from the accounting package is
appended to the data in the existing file. The data in the existing file is not overwritten. To prevent unwanted
accounts and balances in the resulting file, choose an existing file with no accounts and balances in it.
1 In the File dialog, select the Create a new file from client data option. Click OK.
This option shows in the File dialog when Working Papers is first opened. If you are already in Working
Papers, on the File menu, select New, and select the option in the New File dialog.
2 In the Welcome screen, highlight the Other Data Source File option and click Next.
3 In the Import From box, select the accounting package from which you want to import.
4 Select the appropriate options for your import and then click Next.
For more information on the particular type of file you are importing and the options available in this
dialog, see the import index in the Working Papers help.
5 When the New File Details dialog opens, accept the new file name displayed or enter a new one. File
names can be one to 100 characters long and can include spaces.
6 In the Location field, a default location is entered where the file will be saved. To select another directory,
click Browse and navigate to it.
7 Select the icon for the file you wish to base your file on.
If you select
y a template, all of the components of the selected file (for example, layout, documents, mapping and
grouping structures) are copied to the new file.
y an existing file to base your file on, browse to the location of the file, highlight it and click OK.
8 Click Finish.
9 The selected file is imported directly into Working Papers.

Creating a client file from an existing file

1 In the File dialog, select the Create a new file from client data option. Click OK.
This option shows in the File dialog when Working Papers is first opened. If you are already in Working
Papers, on the File menu, select New, and select the option in the New File dialog.
In the Welcome screen, highlight the Existing File option and click Next. Browse to the location of the file
containing the accounting data for the new client file. Highlight it and click Next.
2 In the Name field, type the name for the new client file.
3 Under Location, accept the default path or click Browse to indicate where the new file should be saved.
4 Highlight the icon for the file you wish to base your file on. Click Finish.

The file selected here can be a different file than the one containing the accounting information. If you
select a template, all the components of the selected file (for example, layout, documents, mapping and
grouping structures) are copied to the new file. If you select an existing file to base your file on, browse to
the location of the file, highlight it and click OK.
5 When the template is successfully copied, the newly created file opens in the Working Papers window.
The Client Profile dialog displays to allow the year-end dates to be entered.

Working Papers Entering Adjusting Journal Entries • 22

 Copying components from an existing client file
1 On the File menu, select Copy Template.
2 Under Copy From, type the path and name of the client file to copy or click Browse to locate it manually.
3 Under Copy To, type the path and name of the file to which you are copying or click Browse to locate it
manually.
4 Under Copy, select Some Components.
5 Select the information you want to copy. You can define copying rules for items with a Select button to
their right. See the topics below for more details on copying documents, mapping numbers or leadsheets.
Items having no Select button to their right will be replaced in their entirety when selected.
6 If applicable, select clearing options under Clear to exclude information from the copy process.
7 Click OK to copy the information.

Warning
When clearing Programs/Checklists, the clearance procedure removes completion information (sign off,
referencing, etc.) from all existing programs and checklists in the destination file, not just for the documents
and records being copied. If you want to maintain existing data, do not select to clear Program/Checklist
information. Copy the data over and then remove it from the destination file later.

Tip
If a source or destination file is consolidated, you cannot copy the Trial Balance component.
The fast way to copy text or a document from one client file to another is to open the target client in a
second instance of Working Papers, tile the two screens, and drag and drop the information between the
two files. Warning! Having multiple instances of Working Papers (or any program, for that matter) open
at the same time can lead to computer memory problems.

Creating a client file from scratch

Using blank files to create working paper files is the least efficient and most time consuming method and is not
recommended. On the other hand, the New Client File wizard allows you copy all the components of an
existing file. If you need even more control over what is included in your new file, clicking Advanced in the
wizard opens the Copy Template screen and allows you to select individual components from various files
and then edit the copied information.

Completing Set-up Information

The Client Profile provides information about a client that is pertinent to the functioning of the working paper
file and this is where you enter setup information about the client.
Information in the Client Profile may be linked to cells in CaseView generated documents including the client
ready financial statements and engagement letter. Therefore, complete each item in upper and lower case for
correct presentation on all documents. The client name will be printed at the top of all automatic documents.
Use the Contact tabs to enter information about the primary contacts at the client company.
The year-end date and period dates must be entered before beginning work on the file. The period date
sequence defaults to yearly and can then be changed. The period dates are defaulted automatically based on
this information. Data entered on the Dates tab controls the information that appears in all automatic
documents.
1 On the File menu, select Client Profile.

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 2 Select a Profile area from the tab worksheet.
Select To
Name/ Enter name, address and engagement information for the client
Address file. The Name that is entered appears at the top left corner of
all automatic documents. Information in this tab can also be
linked to any CaseView document including the client ready
financial statements and engagement letters.
Note:
The maximum length for a client name is 100 characters, but if
the client name is this long, it may be necessary to adjust the
font size on reports to have the name display properly.
Contact 1 Enter information about the primary contact at the client's
company.
Contact 2 Enter information about a second contact at the client's
company.
Reporting Input the year-end date and period dates which must be entered
Dates before transactions can be added. Without this date information,
a year-end close cannot be performed. Data entered here
controls the information that appears in all automatic
documents.
Period Indicate whether you wish to enter transactions or balances only
Balances with the client file.
3 Complete the applicable properties for all tabs.
4 Click OK.

Entering date information

1 On the File menu, select Client Profile.
2 Click the Reporting Dates tab.
3 In the Year-end date box, type or select the year-end date for the client file.
4 Specify the period date sequence such as Yearly, Monthly, Quarterly, or Random, etc. Select yearly if this
is a yearly write-up or engagement. More than one date sequence can be specified for a client, if desired,
and the manner in which those balances are calculated can be specified.
5 If you are using a period date sequence other than Yearly, enter the active period of the accounting
transactions in the Current active period box.
6 If you are using a period date sequence of Random, enter the beginning and ending period dates for the
client file.
7 Click OK.

Working Papers Entering Adjusting Journal Entries • 24

Managing the File
The user identification function in Working Papers serves to allow actions performed by a particular user to be
identified and tracked using history events and milestones, but it is not a security system. Your firm may want
to implement Working Papers security features to ensure the integrity of all client files and to determine the
role of users in completing the engagement.
There are four steps involved in implementing security in Working Papers:
1 Creating the supervisor password
2 Entering staff and their respective positions and passwords
3 Specifying access rights and users of a client file
4 Allocating the work
Completion information for all areas of protection can be entered by accessing Protection from the Tools
menu. To use the Working Papers security system effectively, it is advisable to establish user groups and rights
in the firm template from which all Working Papers client files are created. In this way, each time a new client
file is created from the firm template, security options are automatically available to the new file and it is only
necessary to assign users to groups and allocate the work.

Using Passwords

Creating the supervisor password

When you first enter Working Papers, security is not activated and the only valid password is that of the
supervisor. If you do not intend to implement security, you should enter a supervisor password as a minimum.
Entering a supervisor password of your own creation restricts access to the Protection area of Working Papers
to all other users in all Working Papers files.
Supervisor password information is stored at the program level and therefore controls access to every Working
Papers client file. You can create the supervisor password while in any Working Papers client file. Once a
supervisor password is created, access to the protection area of the software is restricted to all users who do not
possess the password. This indicates that only the supervisor can turn password protection on or off. Creating a
supervisor password does not enable password protection for all client files; it only prevents other users from
enabling password protection for other client files.
1 On the Tools menu, select Protection and then Turn Protection On.
2 Enter the supervisor identification number and password.
If this is your first time setting up the supervisor password, enter "SUP" as the User ID and "SUP" as the
Password. Once this is entered, it is important to change the supervisor password.
3 Click OK.
4 Click Yes to enable system protection for the current file only. Selecting this option activates all
commands on the Protection sub-menu and provides access to the Change Password command.
5 On the Tools menu, select Protection and then Change Password.
6 Type the password you want to use to control access to protection options for the entire Working Papers
program.
7 In the second box, enter the password a second time to verify that you typed the password that you
intended to use and click OK. (Confirming passwords also help you remember the word assigned to the
file.)
Now any user of the Working Papers program requires this password to modify protection options for a client
file.

Working Papers 2005

 Disabling protection
1 On the Tools menu, select Protection and then Turn Protection Off.
2 Working Papers prompts "Are you sure you want to remove protection?" Click Yes.
Protection is disabled for the current file.

Changing your password

Users of a client file can change passwords at any time.
1 On the Tools menu, select Protection and then Change Password.
2 Enter the old password in the Old Password box. You cannot change the password without this step. Click
in the next field or press the tab key to move to the next field.
3 Enter a new password twice (the second time is for confirmation purposes), tabbing or clicking between
the two fields, and click OK.

Setting up Staff and Positions

In order to use the Working Papers security system, it is necessary to prepare a listing of all staff members in
your firm. Once applicable staff is entered, create user groups and assign staff to groups. These steps should be
performed before enforcing protection on any Working Papers file. If these steps are not followed and security
is enforced on several client files, when a user attempts to access a client file, Working Papers informs them
that they are not in the current task and access is denied.

Creating the staff list

The staff list is available system wide. There is no need to copy the staff list to client files as it is readily
accessible to every client file. The staff list should include every member of the firm who requires access
rights to Working Papers. As the supervisor you can add additional staff at any time in any Working Papers
client file. Any changes are automatically reflected in all Working Papers client files.

Creating a User ID for a new staff member

1 On the Tools menu, select Protection and then Staff.
2 Click New and complete the details for the staff member.

Note
If desired, positions can be created prior to entering staff.

Each staff member must have a password and User ID as these are used to grant access to a client file that
is protected. Enter and confirm a password for the user to type for file security. If the password is not
filled in, Working Papers will confirm that you actually wish to create a user ID with a blank password.
3 Repeat step 2 until the staff list is complete.
4 Click Close.

Deactivating a staff member User ID

1 On the Tools menu, select Protection and then Staff.
2 Select the staff member User ID you want to deactivate.
3 Click Modify.
4 In the Type box, select Inactive and click OK.

Note
Staff with deactivated User Ids can no longer "log on" or access client files that are password protected.
This is the most effective way to remove a staff member from the Working Papers security system.

Working Papers Entering Adjusting Journal Entries • 26

Specifying Access Rights and Users
The final step in implementing security is planning the engagement for a client file. This involves determining
the role of each staff member in preparing and completing the file. You can accomplish this by creating groups
with defined access rights to areas of the program. Users are then assigned to the groups and are allocated
work according to their role in the engagement.

Creating groups and access rights

Groups are specific to a client file. Therefore, for all client files you do not want to protect, do not create
groups or enforce protection.
1 On the Tools menu, select Protection and then Groups Setup.
2 Under Group Setup, click New and enter the Group Name and Group Description.
3 Use the Rights and CaseView tabs to specify access rights for the current group.
4 Repeat steps 2 and 3 to create additional user groups.
5 Click Close.

Note
The Rights tab contains access information for menu items and program areas. For example, click the file
category to set access rights for commands on the File menu. Use the CaseView tab to specify access
rights to CaseView documents.
Groups are specific to a client file. Therefore, for all client files you do not want to protect, do not create
groups or enforce protection.

Assigning users to groups

1 On the Tools menu, select Protection and then User Setup.
2 Under Staff Members, select the user(s) you want to assign to a group.
3 In the Available Groups box, select the group to which you want to assign a user.
4 Click Add User to assign the user(s) to the group.
5 Repeat steps 2 through 4 to assign all staff who require access to the current client file.

Note
To access a protected client file, each user must be a member of a group that belongs to the client file.

Permitting access to CaseView documents

You can specify access rights to CaseView documents by using a combination of both Working Papers and
CaseView security features. An access level of 1 through 10 can be assigned to a group in Working Papers.
Once assigned, only users in groups that permit access to CaseView can modify CaseView documents.
However, in order to implement access levels correctly, the CaseView document must be locked.
To prevent modification of CaseView documents, select No Access Rights. Selecting No Access Rights
permits the user to view the document in its locked state. Access levels 1 through 10 allow users assigned to
the group to modify the document when it is locked. The access level in Working Papers corresponds to the
access level specified in the Document Permissions in CaseView. CaseView Document Permissions are used
to permit or restrict access to various aspects of document modification in the Design Mode. If entering
CaseView separately from Working Papers, the user must supply a password to access the document if it
belongs to a password protected client file.
The default access level specified by Working Papers is Access Level 3 and this access level applies to all
CaseView documents within the current client file. As the supervisor, you can coordinate with the CaseView
template designer to assign appropriate access levels.

Working Papers 2005

 Enabling access to CaseView documents
1 On the Tools menu, select Protection and then Groups Setup.
2 Under Group Setup, select the group you want to be able to access CaseView documents.
3 Click Modify and then click the CaseView tab.
4 Select an access level from 1 to 10.
5 Click Define Wording to modify the descriptions of each access level.

Defining the number of sign off areas in documents in a client file

User information may be entered for each document on the Document Manager. If applicable, you can
customize the number of users working on a client file and the description of each user's role for every
Working Papers client file.
1 On the Tools menu, select Options, and then click Roles.
2 Type or select the number of users.
3 If applicable, modify the description of the users working on the file. This description appears on all
automatic documents.
4 Click OK.

Note
Working Papers permits a minimum of two users and a maximum of eight users to access and initial
documents on the Document Manager. The number of users you select corresponds to the number of
initial boxes available in the document properties of every document on the Document Manager.
Users' initials appear at the top or bottom right corner of all automatic documents.

Allocating the Work

Use document assignment to allocate work to members of the firm. Password protection must be in use before
document assignment can be performed. Only members that are part of the current task or are assigned to the
current client file can be assigned to documents in the working paper file. Document assignment in
combination with password protection prevents users from creating, modifying, or deleting documents on the
Document Manager to which they are not assigned. You can permit users to create, modify, or delete all
documents on the Document Manager by assigning them to a group that has these access rights.
To prevent users from accessing documents on the Document Manager, you can assign them to a group with
no Document access rights and you can omit them from the document assignment process.

Assigning users to documents

1 On the Document menu, select Assign Users.

Working Papers Entering Adjusting Journal Entries • 28

 The dialog lists all documents on the Document Manager. Open and close folders to view additional
documents.
2 Select the document(s) to which you want to assign users.
3 In the boxes provided, type or select the User ID for each user you want to assign to the document(s).
4 While the Assign Users dialog box is open, select additional documents and assign new users until all
documents on the Document Manager are assigned.
5 Click Close.

Note
Once document assignment is completed and protection enforced, users are only permitted access to
documents to which they are assigned.

Removing a user from a group

Removing users and groups only removes them from the current client file. The staff list remains and you can
easily re-assign users to groups in the current client file. To delete a group, you must first delete any users
assigned to the group.
1 On the Tools menu, select Protection and then User Setup.
2 Under Available Groups, click a group to view the users assigned to the group.
3 Select the user you want to remove and then click Remove User.

Note
If the user was only assigned to one group, removing them from the group only removes them from the
current client file. The staff list remains and users can be easily re-assigned to groups in the current client
file.

Removing a user from the current client file

Removing users and groups only removes them from the current client file. The staff list remains and you can
easily re-assign users to groups in the current client file. To delete a group, you must first delete any users
assigned to the group.
1 On the Tools menu, select Protection and then User Setup.
2 Under Staff Members, select the user to want to remove from the current client file.
Users that are assigned to groups appear as when viewing Staff Members.
3 Click Remove.
4 When prompted if you want to remove the user from all groups, click Yes.
The user no longer has access to the current client file. When attempting to log into this client file,
Working Papers informs them that they are no longer in this task.

Note
Removing a user from all groups also removes them from the Document Assignment process. Any
documents that were completed by the user retain the user's initials.

Enforcing password protection

1 On the Tools menu, select Protection and then Protection On.
2 Enter the supervisor identification number and password.
3 Click OK.
4 At the confirmation message, click Yes.

Note
Each time you open a password protected client file, you must supply the correct User ID and Password in
order to access the client file.
Working Papers 2005
 Protection is enabled on a per client basis.
You should ensure that users and groups are present in the client file before implementing password
protection.

Using Sign Out/Sign In

Working Papers' sign out feature allows a user to lock access or "sign out" an entire engagement file. During
the sign out process Working Papers makes a read-only copy of the client file in its original location and signs
out the file (now called the Master engagement file) to a new, user specified location. The user can then make
changes to the Signed Out Master engagement file as required.
The sign out is recorded in the history of both the Signed out Master and the Central copy. To view the history,
under the File menu, select History and then click the History tab. In addition, the name of the person who
has signed out the file is displayed on the status bar along with the name of the client file.
Once a Signed Out Master engagement file is created, users can use the check out and check out features to
further subdivide the file. No users can make changes to the central copy of the file until it is signed back in.

Signing out a client file

1 While in the client file to be signed out, on the File menu, select Sign Out.
2 If desired, click Change to modify the location for the signed out copy of the Client file. Browse to the
desired location, highlight it and click OK.
3 During sign out, the central copy cannot be compressed. Check the box "Compress the central copy
after sign out" to compress the central copy once the sign out procedure has completed. Clear the box to
leave the central copy expanded. The selection chosen is saved on your computer for future sign outs.
4 Click Sign Out to complete the sign out.

Note
When signing out files on a network, a user must have the proper authorization rights to be able to copy
the central copy directory to the destination directory.

Signing in a client file

1 While in the signed out client file, on the File menu, select Sign In.
2 Ensure that Keep the file signed out is not selected.
3 Click Sign In.

Note
As long as security is not turned on, the Master file can be signed back in by any user who has access to
the file. With security enabled, the person signing the file back in must use the same user ID and password
as the person who signed out the file.
If the signed out file has had documents or entries checked out of it, Working Papers gives the option to
abandon all changes to these checked out documents before signing the file back in. To avoid losing
changes to checked out documents, they should be checked back in prior to signing the file back in.

Updating the central copy for changes

1 While in the signed out client file, on the File menu, select Sign In.
2 Ensure that that "keep the file signed out" is selected.
3 Click Sign In. Working Papers decompresses the central copy, updates for any changes made in the
signed out client file, and then recompresses the central copy. The Signed Out Master file remains Signed
Out.

Working Papers Entering Adjusting Journal Entries • 30

 Undoing the sign out
1 Open the Central file of the Signed Out file.
2 Under the Tools menu, select Maintenance.
3 Select Undo Sign Outs. Click Next.
4 In the Maintenance Wizard Complete screen, click Finish.

Note
All changes to the Signed Out file are abandoned when this undo is performed.

Using Check Out/ Check In

Working Papers Check Out/ Check In feature allows a user to lock access or "check out" a document from the
current client file.
During the check out process Working Papers makes a copy of the master file in a second location and allows
the user to make changes to that copy of the file as required.

Modifying files and checking in

In the checked out copy of the file, only documents checked out can be modified. Users can view the Client
Profile, and Working Trial Balance, but any changes made in these areas will not be synchronized back into
the Master file. Adjusting entries can also be checked out of the master file, modified, and checked back into
the master file. New documents, annotations and entries can be added to the checked out file. To ensure that
the document number and CaseView identifier remain unique, Working Papers warns the user of any conflicts
on check in, check out, or when updating the checked out copy with changes from the master. If there is a
conflict, the affected documents or entries do not get checked in/out, or the update does not proceed.
While a document is checked out, any other user in the master file cannot modify it. When the file is checked
back in, changes made by the user on the documents while it was checked out will be updated in the master
file. Only once the document is checked back in can other users do modifications.

Improved interface
Documents which are checked out by the user show with a red checkmark on them in the Master file.
Documents checked out by other users show as grayed out on the Document Manager. Any file that is checked
out becomes read only in the Master file. Users can view document properties but they cannot be modified as
long as the document is checked out.
On check in:
The master file updates for the changes made to the documents while they were checked out.
Any documents deleted in the checked out file are automatically checked back in so that they delete in the
Master file.
CaseView Database records are synchronized. On a check out the entire contents of the CaseView
database is copied down. On a Check-In a date comparison is performed: records that are older are not
copied, records that are newer are copied to the master file.
As soon as documents are checked out, Working Papers switches the user into the Checked out copy of the
file. If, at any time, the user wishes to access the Master Copy of the file, it can be accessed on the File menu,
by selecting Recent Files, and then Switch to Master File. Likewise, the checked out copy can be accessed
from the master using this same method, but selecting Switch to Checked Out Copy.

Check Out and Issues

When using the check out function, issues work independently of the checked out documents. Issues can be
modified based on the ownership of the issue itself, rather than just based on which documents were checked
out.

Working Papers 2005

 In addition, new issues can be created in the checked out copy and these issues can even be assigned to
documents not included in the checked out copy.
When the checked in file is checked back in, the changes to the issues in the checked out version update the
issues in the master file.

Checking out a document

1 On the Document Manager, highlight the file(s) you wish to check out. If you wish to select more than one
document, hold down the CTRL key and click each document to be checked out.
2 On either the Document menu, or the right mouse menu, select Check Out.
3 If this is the first time you are checking out documents, the Welcome screen displays. Confirm that the
name and initials are correct, or correct them if necessary. Press Next.
This screen does not display the second time a check out is done, but the user can access it by clicking
Back on the Checking out documents screen of the wizard.
4 Working Papers automatically places the copy of the file in a new folder under a folder called CheckOut
in the program directory. To change the file location, click Change and select the new location for the file.

Note
Each new check out has its own folder in the CheckOut directory. This feature helps manage multiple
check outs.
5 When completed, click Check Out to complete the process. When viewed from the Document Manager,
the document(s) which had been checked out by the user are marked with a red checkmark to show that
they are checked out.
Note: Only documents that have been checked out can be modified.
6 When all changes have been made, the documents can be checked back into the original file. Any changes
made to the documents, including issues and annotation, update in the master file at that time.

Checking in a document
1 From the Document Manager, highlight the document(s) to be checked back in.
2 On either the Document menu, or the right mouse menu, select Check In.
Note: If several documents were checked out, and you are checking back in only some of them, check in
is done without launching the Check In Wizard. Only when the final document is checked back in does the
Check In Wizard launch.
If any file involved in a check out or sign out has been moved, the location will be found using the central
store information. This means that the central store information has to be shared among the staff, and that
the file has to have been opened from it's new location at least once.
3 Ensure that Delete the current file and return to the master file is checked.
4 Click Check In. The master file updates for the changes made to the documents while they were checked
out and the checked out file is deleted once all the files have been moved back into the Master File.

Tip
External documents added to the checked out copy should be saved prior to being checked into the Master
file.

Undoing the Check Out

1 Open the Master file of the Checked Out file.
2 Under the Tools menu, select Maintenance.
3 Select Undo Check Outs. Click Next.
4 Select one of the options:
All Check Outs to undo the check out of all documents/ entries currently checked out.
Check Outs by User to undo the check out of documents by user specified user. Click Next and select
the users whose check out are to be undone. Click Next again.

Working Papers Entering Adjusting Journal Entries • 32

 Check Outs By Item to undo the check out of specific documents, or, if available, specific adjusting
entries. Click Next and select the documents for which the check out is to be undone. Click Next
again.
5 In the Maintenance Wizard Complete screen, click Finish.

Note
All changes to the checked out documents are abandoned when this undo is performed.

Working Papers 2005

Entering Data
This chapter covers the ways in which your client's information can be brought into a Working Paper's file.
In general, you have two options for bringing your client's information into the Working Papers file: entering
balances into the Working Trial Balance screen or entering balances using Other Journal Entries and allowing
Working Papers to calculate the balances for the working trial balance automatically.
Once you decide on the method you wish to use, on the File menu, select Client Profile and then click the
Period Balances tab and select the appropriate option.

Note
Once data has been added to a client file, you cannot switch between methods easily.

Importing your Client's Data

The import feature is the fastest method to transfer your client’s data into the Working Papers file. If you need
to transfer data from an application for which a specific import is not available, you can still import the data by
saving it in an ASCII text format and then using the ASCII text import feature.
In addition, Working Papers also allows you to speed up the whole process by creating a file based on existing
client data files in certain supported accounting formats (such as QuickBooks). For more information on this
feature, see Creating a new file from client data.

Importing from accounting software

1 If applicable, export any necessary data files from the accounting package before launching Working
Papers.
2 Open the Working Papers client file to which you want to import.
3 From the File menu, select Import, and then Accounting Software.
4 In the Import From box, select the accounting package from which you want to import.
5 Follow the instructions in the dialog box help.

Importing from another working paper package

1 If applicable, export any necessary data files from the working paper package before launching Working
Papers.
2 Open the Working Papers client file to which you want to import.
3 On the File menu, select Import, and then Working Paper Software.
4 In the Convert from box, select the working paper package from which you want to import.
5 Follow the instructions in the dialog box help.
See also Importing from an ASCII file.

Importing from an ASCII text file

The Working Papers ASCII text file import brings in both general ledger detail and balances. If your client’s
accounting or working paper package is not listed in either the Accounting or Working Paper Import dialogs,
the ASCII import is the best alternate. Check to see if the software package you are using can save the data in
an ASCII text format.
Information such as account numbers, descriptions, and balances from an ASCII text file can be mapped and
brought into Working Papers.

Working Papers 2005

 Before importing the ASCII text file, it is necessary to determine the type of ASCII text file you are importing.
There are two types of ASCII text files that you can import into :

Variable Length Records

If the fields within each record are separated by a special character known as a delimiter and the length of each
record is inconsistent, then the ASCII text file contains variable length records.

Fixed Length Records

If the fields within each record are aligned in columns and the length of each record is consistent, then the
ASCII text file contains fixed length records.

Importing ASCII balances

1 On the File menu, select Import, then ASCII Text file.
2 Under Components, click Chart of Accounts & General Ledger Balances or General ledger detail,
depending on the type of data being imported.
3 Under Record Type, choose either Variable Length or Fixed length depending on your file type.
4 In the ASCII Text file to be Imported box, type or select the file name and path of the ASCII text file.
5 If applicable, type or select a previously saved record layout file in the Previous settings for Record
Layout box.
Note When importing period balances, if the layout file does not contain a specified period, the program
uses the current date period sequence.
6 Click Layout to outline the contents of the ASCII text file.
7 Define the location of each data field to be imported. See the dialog box help for more information.
8 Click the Advanced button to further define the balances to be imported.
9 Click Import to start.

Note
The type of balances in the client file after the import depends on the setting selected in the Client Profile
Period Balances tab. If period balances entry is allowed, Working Papers posts the balances to the
balances database. If Other Entries is selected, Working Papers creates an entry to hold the imported
information.

ASCII Text File Loading and Saving Layout Options

You can save layout options in a format file to be used at a future time. If you are importing an identical file,
rather than re-entering the column positions or field orders, you can automatically recall the settings from the
saved settings file.

Saving layout options in a format file

 While in any of the layout options dialogs, click Save.

Note
Layout files are also copied during Copy Template (with all components selected) and during a year-end
close. The settings files have names in the following format:
<client file name>.xxx where xxx represents one of the following file extensions: .vtb, .ftb, .vgl, or .fgl.
When importing period balances, if the layout file does not contain a specified period, the program uses
the current date period sequence.

Working Papers Entering Adjusting Journal Entries • 36

Entering your Client Data Manually
Depending on your client's data, you can enter many different types of balances into the client file, including
opening, current year, forecast, budget and prior year balances. Balances entered should correspond to the
period date sequence set in the Client Profile.
The prior year balances are automatically updated during year-end closing. However, if this is your first year
using Working Papers, the balances must be entered manually. If the file is set at yearly, then only one prior
year column should be completed. If the file is set up for monthly bookkeeping, twelve prior periods must be
completed in order for the comparatives to appear correctly. If you change the file from yearly to monthly,
prior period figures must be adjusted for correct presentation of comparative balances on any monthly reports.
Accounts need to be set up before balances can be entered.

Adding an account to the Account setup

1 On the Working Trial Balance toolbar, click New.
2 Complete the applicable properties. When selecting the applicable map number, additional account
properties are completed automatically based on the properties assigned to the map number.
3 Click OK or click Next to add the next account.

Note
If desired, map numbers can be assigned to multiple accounts quickly and easily using the Assign
Mapping Numbers dialog. See the topic Mapping Accounts for more information.

Entering balances in a yearly client file

1 On the Account menu, select Working Trial Balance.
2 Position the insertion point in the column in the Account setup for the type of balance you want to enter
(Opening, Transactions, Prior, Forecast, Budget, etc). For opening balances, simply enter the balance, for
the others, double-click to open the balance drilldown window.
3 Enter the applicable balances. Debits are entered as positive amounts and credits are entered as negative
amounts. The minus sign (-) can be entered before or after the amount.

Tip
After entering a balance, press the down arrow key to access the same column on the next line or the
ENTER key to access the next column on the right.

Changing the period date sequence

 On the Context toolbar, select the applicable period from the period date sequence drop-down list.

Entering balances in a multiple period file

1 On the Context toolbar, select the applicable period from the period date sequence drop-down list.
2 On the Account menu, select Working Trial Balance.
3 Position the insertion point in the column in the Account setup for the type of balance you are entering and
double-click to open the Balance drilldown window.
Thirteen period columns are now available which tie into the thirteen period columns in the Client Profile.
If this client has been set up as monthly in the Client Profile and monthly priors are required, then the
Period 1 to Period 12 columns should be completed.
Use the dates across the top of the columns as a guideline. If the majority of the column headings display
"NA", you are working in a yearly file and do not require monthly comparatives.
4 Enter the applicable balances.

Working Papers 2005

 Tip
After entering a balance, press the down arrow key to access the same column on the next line or the
ENTER key to access the next column on the right.
When entering period amounts, enter the difference between each month (the activity), not the ending
balance for each month.
Debits are entered as positive amounts and credits are entered as negative amounts. The minus sign (-) can
be entered before or after the amount.

Inputting Write-up Journal Entries

Opening the Other Journal Entries worksheet

 On the Account menu, select Other Journal Entries or click the Other Entries tool on the
Navigation toolbar.

Note
Other journal entries can only be entered into a client file that has the "Allow Transaction Entry in Other
Entry screen" option selected in the Period Balances tab in the Client Profile. With this option enabled,
balances can no longer be entered directly into the Working Trial Balance.

Setting the period date sequence for Other Entries

1 On the File menu, select Client Profile, and then the Period Balances tab.
2 Select the desired period date sequence from the drop-down menu, and then enter the number of the
current active period in the appropriate box.

Note
The period date sequence selected here applies only to the Other Entry screen and is completely
independent of the period date sequence selected on the Context toolbar.
3 Click OK.

Entering bookkeeping transactions

1 On the Account menu, select Other Journal Entries.
2 Click the applicable tab to select the type of journal.
3 Enter the appropriate period date. The default is the current active period as specified in the Client Profile
and this can be changed.
4 If applicable, enter or select a balancing account from the drop-down list.
5 Enter a reference number. The reference number can be alphanumeric. If adding to the cash disbursements
journal, a typical reference number would be the check number.
6 Enter a brief description of the entry.
7 Enter the date of the transaction. The date defaults to the ending date of the current active period (as set in
the Client Profile). It can be modified as necessary.
8 Select the account number from the chart of accounts. To create a new account "on the fly", click New and
complete the information for the new account, then click OK.
Note account properties can also be modified from this screen as you work by clicking Properties.
9 Click Select to select the account number for posting.
10 Enter the amount of the transaction.
A credit is entered with a minus (-) sign. The sign can be entered before or after the amount is entered.

Working Papers Entering Adjusting Journal Entries • 38

 Tip
Select Auto increment reference no. to automatically increment the reference number by one while
entering normal bookkeeping transactions. This is useful when entering consecutive data such as check
numbers.
When entering transactions, you can create or modify accounts "on the fly".
Pressing the "+" key on the numeric keypad after the amount repeats the reference number and description
information and places the cursor in the account column of the next line. This is useful when entering a
multiple distribution check. It avoids having to re-enter the reference number and description for each
distribution.

Finding a journal entry

1 While in the Other Journal Entries screen, from the Edit menu, select Find.
2 Under the What box, type in the text you want to use to locate the journal entry.
3 Under the Where box, select the field in the Journal entry you want to search. To search all the fields,
select Anywhere.
4 If desired, in the Match box, enter more parameters for the search.
5 Click Next to locate the next occurrence of the search item. If Working Papers locates the search item, the
full details of the journal entry are displayed in the Entry Info box. To continue searching for the next
matching entry, click Next again.
6 When the entry you want is highlighted in the journal, click Close to close the Find dialog.

Deleting a transaction
1 On the Account menu, select Other Journal Entries.
2 Click once on the transaction line of any journal.
3 On the Edit menu, select Delete Line.

Using the Working Trial Balance

The Working Trial Balance is an integrated worksheet where you can create and edit accounts, add opening,
prior and budget balances, and add working paper references. Journal entry adjustments can also be viewed
from here. Information used in performing ratio analysis and foreign currency translations is entered into
columns in the Working Trial Balance. You can also create custom groupings and assign them to accounts in
the trial balance for presentation on leadsheets. Efficient tax return filing is possible through the use of the Tax
setup (on the Account menu, select Assign Tax Export Codes) where accounts in the trial balance are
assigned to tax codes for export to the applicable tax package.
Once all the work has been completed on an account, the account can be locked to prevent further
modifications to its balances.

Accessing the Working Trial Balance

 On the Account menu, select Working Trial Balance or click the Trial Balance tool on the Navigation
toolbar. . By default, the Account tab appears. If another setup is active (the tab is in front) click the
Account tab.

Switching between period movement and year-to-date balances

 On the View menu, select Year-to-date Balances. A check mark appears next to the menu item when it is
activated.

Note
This menu item toggles between year-to-date and non year-to-date (period movement) balances in screens
that have account balances, such as the current year period balances, prior, budget, and forecast balances
Working Papers 2005
 screen. It has the same effect as the "display and enter balances as year to date balances" check box in the
Client Profile period balances tab.

Printing the working trial balance

1 While in the working trial balance, on the File menu, select Print Preview.
2 To resize columns prior to printing:
a Position the insertion point on a vertical line between two columns.
b Click and drag the vertical line to the left or right until the column has attained the appropriate
width. Columns can only be expanded to twice their original width.
c Release the mouse button.
3 To reorder columns prior to printing:
a On the View menu, select Reorder Columns.
b In the Active Columns box, select the column(s) you want to move or hide. The Hidden Columns box
lists any columns that will not display in the browse window. Do one of the following:
To move the column(s), drag the selection to the new location.
To hide the column(s), drag the selection to the Hidden Columns box.
c Click OK.

4 If the trial balance is displayed in the order you wish, click Print .

Note
Modifications made to the print version of the working trial balance are saved for the next time you wish
to print.

Finding an account
1 On the Edit menu, select Find.
2 In the What field, enter the number of the account you want to locate.
3 In the Where field select the Account No and click Next.

Note
To close the dialog, use ESC. To find the next instance of the selection, use F3.

Viewing transactions from the Working Trial Balance

 Position the insertion point in the Transactions column of the Account setup and double-click.
This displays a breakdown of the various types of transactions making up the period movement in the Account
setup.

Viewing adjustments from the Working Trial Balance

1 Position the insertion point in the Adjustments column of the Account setup and double-click.
2 While in the breakdown of adjustments screen, position the insertion point in the column you want to
expand and double-click. For example, to view the detail of an amount in the Adjusting J/E column,
position the insertion point on the amount and double-click.

Entering Account Information

Modifying account information

1 Position the insertion point on the account you want to modify.
2 On the Working Trial Balance toolbar, click Properties.

Working Papers Entering Adjusting Journal Entries • 40

 3 Perform any required modifications then click Close.

Note
Only prime posting accounts (accounts that are greater than 99 and ZZ) can be modified in the Account
setup.
Account modification can also be performed when the cursor is in any column, by typing over the existing
information.

Deleting an account
1 Position the insertion point on the account you want to delete.
2 On the Working Trial Balance toolbar, click Delete.

Note
Accounts with opening, prior or budget balances cannot be deleted.

Creating split-ups for accounts

Working Papers allows you to split up accounts on the trial balance (e.g. breaking up an client supplied
account into taxable and non taxable portions) for better granular control of account data throughout the entire
engagement.
1 On the Working Trial balance, click the next to the account number.
2 Under Account number, enter the account number for the split-up. If the account being split-up is 403, you
could use 403.1 as the account number for the first split up.
3 Enter a descriptive name for the split up account and enter the remaining information for the split-up.
4 As required, follow this procedure to add more split-up accounts. Note each account number must be
unique.
5 Before exiting the Spilt-up Accounts dialog, ensure that the combined balances of the spilt-ups total the
original balance of the account, if any
6 Click Close.

Note
In the Working Trial balance, if an account has assigned split-ups, the symbol displays beside the
account name. If the split-ups become unbalanced, or if any changes have been made to the file, such as
the deletion of an adjusting entry that affect this account, a warning symbol displays. To clear the
symbol, enter the Split-up Accounts dialog and review the balances, making any changes, if required.
CTRL+SHIFT+S is the shortcut to open the Spilt-Up Accounts dialog.

Renumbering accounts
1 On the Account menu, select Working Trial Balance.
2 In the Account No column, select the account number you want to change.
3 Type the new account number.
4 If the message "Balances Exist - do you still want to change?" appears, click Yes to proceed with the
renumbering.
The new account number automatically updates any journal entries and working paper documents.

Completing account properties automatically

1 On the Tools menu, select Options and then click Mapping.
2 Select Autofill blank account properties only.
3 Click Autofill Now.

Working Papers 2005

 Locking an account
1 Position the insertion point on the account you want to lock.
2 Click the check box in the Lock column. Once locked, no further changes can be made to the account
balances or account properties. Only unrecorded adjusting entries can be created using the account.

Note
Multiple rows can be modified at the same time by selecting the rows while holding down the CTRL key
and clicking the Lock check box in any row. On the Edit menu, click Select All to highlight all rows at
once.

Other Working Trial Balance information

Entering foreign exchange rates

For reporting in another currency, Working Papers translates the account balances in the trial balance to the
foreign currency based on the foreign exchange rates you enter. Working Papers supports a full range of
current, budget, and comparative foreign exchange rates for proper analysis in the foreign currency. Trial
Balance, draft Financial Statements, Analytical Review, and Leadsheets or Groupings are examples of
automatic documents available for reporting in the translated currency.
To record the gain or loss occurring from the exchange to foreign currency, you must specify a Foreign
Exchange Account.

Specifying the foreign exchange account

1 From the Account menu, select Working Trial Balance and then click Settings.
2 In the Foreign Exchange box, type or select an account to represent the gain or loss resulting from the
foreign currency translation.
3 Click OK.

Tip
When dealing with split-up accounts, the split-up accounts automatically use the foreign exchange rates of
their parents for foreign exchange calculations and balances.

Entering foreign exchange rates

1 On the Account menu, select Working Trial Balance and then click Foreign Exchange.
2 Enter opening, budget, and prior foreign exchange rates for each account in the columns provided.

Note
When viewing translated balances, the Foreign Exchange check box must be selected in the document
properties for the applicable documents.
When dealing with split-up accounts, the split-up accounts automatically use the foreign exchange rates of
their parents for foreign exchange calculations and balances.

Working Papers Entering Adjusting Journal Entries • 42

Mapping Accounts

Performing account mapping

Account mapping ensures ultimate efficiency in completing financial statements in CaseView. If account
linkage to CaseView is completed using universal map numbers common to all clients, performing account
mapping virtually ensures finished financial statements requiring a minimum amount of modification.
Map numbers contain identical fields to account numbers and can be used to complete account properties when
entering a client's chart of accounts in the Working Trial Balance.

Assigning map numbers to accounts

1 On the Account menu, select Assign Mapping Numbers.

Note
The Entity name displays in consolidated files only.
2 Under Unmapped Accounts, select the account(s) you want to assign to a map number. To show current
year or prior year balances or extended descriptions for the accounts, right-click and the select the option
to display.
3 Under Mapping Numbers, select the map number you want to assign the accounts to.
4 Click Map.
5 Click Apply to save the change to the working trial balance without closing this dialog. Saving your
changes often is wise when you are assigning a large number of accounts to a large mapping number
database.
6 Repeat steps 2 through 5 until the entire trial balance is assigned to the appropriate map numbers.
7 Click OK.

Tip
You can choose to have the account mapping feature overwrite all existing account properties with the
properties of the map number or only overwrite blank account properties.

Notes
To remove accounts from a map number select the account in the Mapping Number box and then click
Unmap.
Additionally, you can assign mapping numbers to accounts from the Working Trial Balance Account tab
or the Mapping Setup window. Find the applicable account and scroll across until you Find the mapping
column. Click in the corresponding cell to select the mapping number.

Specifying the method of completion for account mapping

1 On the Tools menu, select Options and then click Mapping.
2 Select the autofill option you want.
3 If applicable, click Autofill Now to synchronize account and map number properties based on the autofill
criteria specified. When assigning a map number to an account, all the account's map/group flips are
removed before the mapping autofill properties are applied.

Synchronizing account numbers with map numbers

1 On the Tools menu, select Options and then click Mapping.
2 Select Autofill all account properties to replace account number properties with the corresponding map
number properties.
3 Click Autofill Now.

Working Papers 2005

 Note
The Autofill feature completes account properties of every account that is assigned to a map number.
Working Papers will not overwrite account number properties with blank map number properties. For
example, if properties exist for the account number and are missing for the map number, the account
number will remain untouched.

Annotating the Working Trial Balance

Annotating an account or total

1 Position the insertion point on the line you want to annotate.
2 On the Working Trial balance toolbar, click Annotate. If the line you have selected cannot be annotated,
this option will be unavailable.
3 If applicable, select a document reference. To enter a generic annotation rather than a specific document
reference, from the list, select Manual reference and then enter the desired text in the field that appears to
the right of the selection.

Note
By default, all working trial balance annotations are global and display on the trial balance as well as on
automatic documents displaying the account annotated.
4 If applicable, select a tickmark.
5 If applicable, enter an additional comment in the note box.
After closing the Annotation dialog, any annotation displays on the appropriate account line.

Tip
To add multiple references, tickmarks or notes, right-click the line and select New Note, Tickmark,
Document Reference, or Manual Reference.

Note
Tickmarks are maintained in the Tickmark worksheet. To open it, on the Tools menu, select Tickmarks.
See Creating new tickmarks for more details.
Double-click the annotation field to launch the Annotation dialog. Right-click the annotation field to
access the short cut menu allowing quick deletion or, for notes, the option to move to the referenced
document.

Entering tickmarks

Creating new tickmarks

1 On the Tools menu, select Tickmarks.
2 Position the insertion point where you want to place the new tickmark.
3 On the Insert menu, select New Line.
4 Complete the details of the tickmark.
5 If desired, click the in the Tickmark column to add a graphic to represent the tickmark. In the same pull
down, color, line width and additional formatting can also be selected.
Note: Additional graphics for the tickmark can be pasted from outside sources into the Tickmarks column.
Working Papers does not support dragging and dropping new images into the dialog. Graphics can also be
copied from one tickmark to another.

Working Papers Entering Adjusting Journal Entries • 44

 Note
Working Papers allows you to maintain a library of auditing tickmarks that are used to add tickmarks to
documents.

Adding annotation text to a tickmark

1 On the Tools menu, select Tickmarks.
2 Click beside the tickmark to be annotated.
3 Enter the annotation text and click OK.

Deleting a tickmark
1 On the Tools menu, select Tickmarks.
2 Position the insertion point on the tickmark to be deleted.
3 On the Edit menu, select Delete Line.

Working Papers 2005

Entering Adjusting Journal Entries

Accessing the Adjusting Journal Entries worksheet

 On the Account menu, select Adjusting Journal Entries.

Formats of Adjusting Journal Entries

All journals reflecting adjusting entries have Journals - Adjusting Journal Entries as their type.
Adjusting journal entries are entered and edited under Account, Adjusting Journal Entries. Any transaction
entered in the adjusting journal entries dialog appears on the adjustment column in the Account setup.
There are eight types of adjusting journal entries available.

Type Description
Normal adjusting Normal entries update all relevant Automatic documents on
the Document Manager such as journals, ledgers, trial
balance, financial statements, and leadsheets. When updating
from one period to another including a year-end close, these
entries are transferred from the adjustment column to the
opening or preliminary balance column on the trial balance
and leadsheet documents.
Reclassifying Reclassifying entries are not recorded in the normal
accounting records. However, they are recorded in all
financial statements and working papers such as leadsheet
documents. When updating from one period to another
including a year-end close, these entries are excluded from the
accounting records. Therefore, these entries do not have to be
reversed.
Unrecorded – Unrecorded entries can represent error entries that will not be
proposed recorded because of materiality or proposed entries that may
be subsequently changed to a normal status. These entries
only appear on the Summary of Unadjusted differences
document.
Eliminating Eliminating entries are used to prepare combinations or
consolidations of divisions or companies. They appear in
consolidated trial balances, leadsheets, and financial statement
documents.
Tax – federal Federal tax entries adjust the federal tax balance. They are not
recorded in the normal accounting records. Use the trial
balance, journal, and leadsheet documents to display the
federal tax entries.
Tax – city City tax entries adjust the city tax balance. They are not
recorded in the normal accounting records. Use the trial
balance, journal, and leadsheet documents to display the city
tax entries.

Working Papers 2005

 Type Description
Tax – state State tax entries adjust the state tax balance. They are not
recorded in the normal accounting records. Use the trial
balance, journal, and leadsheet documents to display the state
tax entries.
Prior period Prior entries are used to post prior period entries and provide
a proper audit trail of such adjustments. Only the year to date
and NOT the active period financial statement is affected. If
the active period is changed (at a later date) in the Client
Profile so that the new active period date now includes the
prior period date, these entries will change to status Normal.
Prior means prior period, not prior year.

Creating an adjusting journal entry

1 On the Account menu, select Adjusting Journal Entries.
2 Enter a unique journal entry number. Click New Entry to create a new reference number that is an
increment from the previous one entered. The journal entry number can be alphanumeric and up to 7
characters long.
3 Enter the date of the journal entry. The date defaults to the end of the current active period. However, for
multiple period processing, the date can also be for a prior or future period. If the period date is for a prior
period then only the year to date and not the current period financial statement is affected. If the period
date is for a future period, the current financial statement is not affected. When moving to this future
period, these entries are properly recorded.
4 Select the type of journal entry.
5 Select the type of account the entry is to post to. Only entries marked Financial post to normal accounting
records. All other types can be used to adjust balances or to add information to the accounts for display,
reclassification or information purposes only.
For example, if a client file had a set of financial statements that had to be presented based on both local
country GAAP and IAS GAAP rules, differing reporting requirements might mean that information had to
be classified in two distinct ways. Entries could be booked to separate groupings and reports could be
generated from those groupings – without having to formally adjust the trial balance. Calculations update
based on the entries made but the working trial balance itself is not updated. However, any calculations
using the Map or group calculations do reflect the adjustments.

Note
You can post an adjustment to a map or group, but tax amounts are always posted directly to the tax
account, rather than to a map or group number. When including tax amounts in any other entry posted to
anything other than financial accounts, the Working Trial Balance will be out of balance by the tax
amount.
6 Enter a description of the journal entry. The description area is scrollable and can be as detailed as
necessary. In the field, text wraps automatically and each line of the field can be up to 40 characters long.
Press CTRL+ENTER to begin a New Line. The complete description is printed in the adjusting journal
document.
7 If desired, click Customize to add any additional options to the adjusting journal entry.
8 Select the account number from the chart of accounts. When working in a consolidated file, only accounts
that pertain to the current entity selected display. To create a new financial account "on the fly", click New
and complete the information for the new account, then click OK.
When the account number is entered, the account description automatically appears.
Note account properties can also be modified from this screen as you work by clicking Properties.
9 Enter an amount. A debit amount should be typed with full decimals if necessary. A credit amount can be
preceded or followed by a - (minus) sign and should be typed with full decimals if necessary.

Working Papers Entering Adjusting Journal Entries • 48

 Tip
Large numbers may not display properly due to their length. To correct the display problem do one of the
following:
On the Tools menu, select Options, then click Documents. Select the Display Whole Numbers check
box; or
On the Tools menu, select Font Settings and change your display font to a narrower font.
10 To make the entry a recurring or reversing entry, select the correct radio button. To modify the pattern of
recurrence, click Advanced and select the appropriate options.

Effects of changing the period on adjusting journal entries

Status Effects of changing period
Normal Normal entries are transferred from the Adjustment
column in the Trial Balance to the Preliminary column
so that only new entries will be included in the
Adjustment column.
Reclassifying Reclassifying entries are excluded from the draft
financial statements. Therefore, these entries do not
have to be reversed.
Unrecorded Unrecorded entries are excluded from the Summary Of
Unadjusted differences.
Tax Tax entries are excluded from the tax accounts.

Editing an existing adjusting journal entry

1 On the Account menu, select Adjusting Journal Entries.
2 In the Current Entry box, type or select the reference number for the journal entry that you want to
modify.
3 Perform any required modifications.
The entry has automatically edited all relevant documents.

Deleting an adjusting journal entry

1 On the Account menu, select Adjusting Journal Entries.
2 In the Current Entry box, type or select the reference number for the journal entry that you want to delete.
3 Click Delete Entry to delete the selected adjusting journal entry.

Changing the tax code rate

1 On the Tools menu, select Options, and then Lists. Click the Tax Codes tab.
2 Select the tax code to be modified from the available codes listed. Click Edit.
3 Make any required changes to the tax code and then click OK to finish.

Note
If the tax rate is changed, all existing journal or adjusting entries using the tax code will be updated for the
new amount. If you do not want this to happen, create a new unique tax code for the new amount.

Working Papers 2005

Using the Documents

Types of Automatic Documents

Working Papers has many automatic documents for use in completing a working paper file.
Account Analysis
Account Reconciliation
Analytical Review
Chart of Accounts
Chart of Mapping Numbers
Client profile
Consolidation
Diagnostics
Document Index
Document Manager
Employees
Financial Statements
History
Issues
General Ledger
Journals
Leadsheet/Grouping
Memorandum
Program/Checklist
Spreadsheet Analysis
Tax Reconciliation
Tickmarks
Trial Balance
Unadjusted Differences

Working with Documents and Folders

Creating documents and file folders

Whether you created your client file from a sample template or from an existing client file, the Document
Manager should contain all the documents you require to complete the working paper file. For additional
customization of the client file, it is possible to add or delete an unlimited number of documents or folders on
the Document Manager.
There are six types of documents that you can create and a method which allows you to link to an external file.
Folders are used to organize the items on the Document
Manager. For example, you can keep all schedules related
to Assets in one folder labeled Assets.
Folders that have contents are marked with a plus sign ()
when they are closed. To open or close a folder, double-
click the folder icon or press the F9 key.
Automatic documents are documents that are
automatically generated by Working Papers. They include
leadsheets, working papers, programs and checklists, etc.

Working Papers 2005

 CaseView documents are documents created by
CaseView, the word processor for accountants that is fully
integrated with Working Papers. A typical CaseView
document would be a client-ready financial statement.
Double-click this document icon to launch the CaseView
application.
Document links are documents that are created by another
program. A chart created in Excel is an example of a
document link. Double-click this document icon to launch
the application from which the document was created.
Manual document references are documents that are
prepared manually without the use of Working Papers.
You can list the manual document on the Document
Manager for organizational purposes. However, because
the document is manual, it cannot be printed or viewed
from the Document Manager.
Creates a new Microsoft Word document and stores the
document in the client file folder. Once created, the file
can be accessed by double clicking its icon on the
Document Manager. Only modify files created this way by
opening them from the Document Manager instead of
opening them outside the client. Opening the client file
externally and Editing it may cause changes to not be
saved in the client file.
Creates a new Microsoft Excel workbook and stores the
document in the client file folder. Once created, the file
can be accessed by double clicking its icon on the
Document Manager. Only modify files created this way by
opening them from the Document Manager instead of
opening them outside the client. Opening the client file
externally and Editing it may cause changes to not be
saved in the client file.

Adding a document or folder

1 On the Document menu, select New.
2 Select the type of document you want to create. To create a new folder, select Folder.
3 Click OK.
4 Enter the description of the folder or document.
5 Complete the properties for the document or folder you want to create.
6 Click OK.
The document or folder appears below the selection bar on the Document Manager. Double-click the document
icon to view the document.

Tip
Each document on the Document Manager must have a unique number. Click Help while in the
Properties dialog to access completion information.

Entering settings for automatic documents

1 On the Tools menu, select Options and then click Documents.
2 Select the options you want and click OK.

Working Papers Using the Documents • 52

 CaseWare IDEA
In CaseWare IDEA, reports can be exported directly to the Document Manager in Working Papers using a
special add-in to CaseWare IDEA. In Working Papers, these reports display as HTML and are saved on the
Document Manager.
To export the file from CaseWare IDEA:
1 In CaseWare IDEA, perform the desired analysis.
2 From the results tab on the IDEA database, click the Working Papers icon on the Report toolbar. If a
Working Paper's client file is currently open, the Document Manager dialog displays the Document
Manager from that file. If no client file is open, click Browse and locate the desired client file.
A warning message displays if the destination file is a compressed file. Documents cannot be exported to
compressed files.
3 On the Document Manager, select a folder for the exported file. Fill in a Document Number and Name for
the exported file. Click OK.
An error displays if the document you are exporting has been given the same document number as any
already on the Working Papers Document Manager. You must give the IDEA document being exported a
unique number.
4 In Working Papers, the report displays in the selected location on the Document Manager and is indicated
by the icon.

Working with Automatic Documents

Changing document properties

1 While on the Document Manager, place the selection bar on the applicable document.
2 On the Document menu, select Properties.
3 Make any required changes then click OK.

Note
Each document can have a variety of properties that you can easily change. For example, you may want to
examine a certain automatic document between a specific set of dates. You apply this date range by
changing the properties of the document.
Document properties for an automatic document can also be changed while viewing or print previewing
the document.

Changing the document heading

1 Select the document.
2 On the Document menu, select Properties and then click the Headings tab.
3 Under Report Headings, enter a two-line description for the leadsheet document.

Adding an extended description to a document

1 While on the Document Manager, place the selection bar on the document for which you want to create a
description.
2 On the Document menu, select Properties and then click Headings.
3 Under Document heading, enter the text to display above the year-end date for most reports. For
Financials Statement documents, text entered replaces the existing year-end date, allowing users to
customize the wording appearing on these documents.
4 Under Extended Description for CaseView, enter the text you want to link to documents generated by
CaseView.

Working Papers 2005

 Note
These descriptions are useful for linking to alphanumeric cells in CaseView. Extended descriptions do not
appear on the printed documents.
Folders can also be given extended descriptions for CaseView.

Customizing Automatic Documents

Once created, most Working Papers automatic documents can be customized to show only those columns you
wish display in the order in which you wish to display them. Columns can also easily be resized to ensure all
your data displays in the best way possible.

Resizing columns in an automatic document

1 Position the insertion point on a vertical line between two columns.
2 Click and drag the vertical line to the left or right until the column has attained the appropriate width.
Columns can only be expanded to twice their original width.
3 Release the mouse button.
The column adjusts in size accordingly.

Hiding or reordering columns in an automatic document

1 While in the automatic document, from the View menu, select Reorder Columns.
2 In the Active Columns box, select the column(s) you want to move or hide. The Hidden Columns box lists
any columns that will not display in the browse window. Do one of the following:
To move the column(s), drag the selection to the new location.
To hide the column(s), drag the selection to the Hidden Columns box.
3 Click OK.

Tips
If you make a mistake, click Default to return to the original order of the automatic document.
For some reports, such as the Balance Sheet with active / prior period and year to date balances, columns
within a report are grouped together and can only be reordered or rearranged as a collection of columns.

Changing document fonts

1 On the Tools menu, select Font Settings while viewing a document.
2 In the Item box, select the document section to be edited. For example, to change the font used for the
preparer's initials, choose Prepared by: Initials and Date.
3 Modify the font settings for the chosen section.
4 If applicable, repeat steps 2 through 5 until font selections are made for each of the document sections.
5 Click OK.

Note
Selections made here are applied to all automatic documents generated by Working Papers.

Working Papers Using the Documents • 54

Annotating Documents
The annotation displays as an icon beside the total in the account line. Passing your mouse over the icon in the
line displays any text entered in the Note box. To create an anchored box to display the text, click the Note
placeholder. To close the box, click the X in the corner. Once a document reference number has been added to
a line in a document, clicking while on the referenced line automatically opens the document referenced.

Note
Tickmarks are maintained in the Tickmark worksheet. To open it, on the Tools menu, select Tickmarks.
See Creating new tickmarks for more details.
For any line with multiple annotations (for example, one set entered in the automatic document and another
from the working trial balance), the annotation will be grouped by type (annotation number, followed by
tickmarks, followed by document references).
Annotations are numbered sequentially throughout a document. Adding an annotation automatically adjusts
the numbering of other annotation notes in the document.
When printing, annotation notes print at the end of the documents following any commentary text included in
the document. See Adding commentary to a document for more on entering commentary text.
Annotations added to the working trial balance are "global" annotations which show not only in the trial
balance but also on any documents using the annotated accounts. Annotation added to documents can be either
global, displaying in the Working Trial Balance and on all documents that display the account annotated, or
they can specific for the current document only. For more information, see Referencing a total in the Working
Trial Balance.

Viewing notes attached to an automatic document

When viewing an automatic document, you can review notes attached to it.
Select View  Notes.
When a note is hovered over on the report, the note viewer scrolls to the appropriate note in the viewer and
highlights it. When the note is hovered over in the viewer, the note(s) on the report is highlighted.
The Note Viewer is designed to minimize its use of screen real estate. Its window opens as far right as
possible. When the window is resized or moved such that the viewer must go below a minimum size, it moves
the workspace over to make room for the viewer. When the viewer is minimized (or closed) the full screen
space will be restored. Fixed location of the viewer is chosen so that when minimized it will not make any
controls or data unavailable. Closing individual notes is meant to help the reviewer keep track of items that
have been disposed of versus those kept.

Adding annotation to a document

1 Open the document you want to annotate.
Note: For all programs and checklists documents, enter the annotation in the columns provided.
2 From the Insert menu, select Line Annotation. In spreadsheet documents, the command reads Column
Annotation to reflect how annotation works in these documents.
3 Click the Global tab to have the annotation show in the trial balance and on all documents displaying the
annotated account. To have the annotation specific to this document only, click the Document tab.
4 If applicable, select a document reference. To enter a generic annotation rather than a specific document
reference, from the list, select Manual reference and then enter the desired text in the field that appears to
the right of the selection.
5 If applicable, type or select a tickmark.
6 If applicable, enter an additional comment in the note box.

Working Papers 2005

 Note
To add a cross reference to another note within the same document, copy and paste the note in the field. If
any notes are renumbered, cross-references will also renumber.
7 Click OK.
Tip
y To add multiple references, tickmarks or notes, right-click the line and select New Note, Tickmark,
Document Reference, or Manual Reference.

Adding commentary to a document

Commentary text may be added to Document Manager reports, Employees lists, Financial Statements, History
documents, General Ledger reports, Issues lists, and Journals.
1 Open the document to which you want to add commentary.
2 Do one of the following:
If commentary text may be entered on screen, click anywhere in the commentary portion of the
document window.
On the Insert menu, select Commentary. The commentary box appears at the bottom of the screen.
3 Type in the commentary text. Text automatically wraps. Press the ENTER key to begin a new line.
Use the spacebar to position text in its proper position on the line. Tabs cannot be used to align text on
different lines.
The following is an example of annotation and commentary text added to a leadsheet.

Tip
Certain documents permit commentary to be added and viewed in a split-screen while other documents
require entry into a commentary box which must be accessed separately. For example, leadsheet, account
analysis, and trial balance documents permit commentary text to be entered at the bottom of the screen.
Commentary text added to any document appears at the bottom of the document when printed or print
previewed.

Copying annotation in automatic documents

1 With your cursor over the annotation to be copied, right-click and, from the menu, select Copy
Annotation.
2 Place your cursor on the line you wish to copy the annotation to and on the Edit menu, select Paste.
Multiple lines can be selected by holding down the SHIFT key while clicking.

Note
This technique can also be used to copy references or notes. Annotation can also be copied between
automatic documents.
Copied annotations retain the same note numbers. If you edit an instance of an annotation that has been
copied, Working Papers asks if you wish to change all related annotations. If you select to not change the
other instances of the annotation, the link between the annotation being changed and the other instances of
the annotation is broken and the changed annotation is assigned a new note number automatically.
Working Papers Using the Documents • 56
 Deleting annotation in automatic documents
1 With your cursor over the annotation to be removed, right-click and, from the menu, select Delete
Annotation. Click OK to confirm the deletion of the annotation.

Entering preparer and reviewer information

1 While on the Document Manager, place the selection bar on the document to which you want to add
initials.
2 On the Document menu, select Properties and then click Roles.
3 Enter user initials and dates in the boxes provided.
4 To specify the location of users' initials on the document, select the option you want.

Note
User information can be entered for each document and appears at the top or bottom right corner of all
printed documents. The number of initial boxes available corresponds to the number of users working on
the engagement.

Comparing using History and Milestones

Introduction to Milestones and History

Working Papers has two tools to make controlling and reviewing changes to the information in your client file
easier and more efficient: History events and Milestones.

History events
You can set Working Papers to record a history event whenever specific events occur in your client file. Each
history event includes details on the time and date of the event and information identifying the user performing
the action. The user information is derived from either by the user name entered in the login screen for a file
with protection turned on, or by the information filled in the User Identification dialog the first time a
Working Papers file is accessed on a computer.
The types of actions recorded can be set on a file-by-file basis.

Milestones
A milestone differs from a history event in that the history events records details of the action, such as time
and date, while a milestone is a recording of the content of the document at that point in time. A user can
manually create a milestone of the document at any time by using accessing the Document menu, and
selecting Save Milestone.

History, Milestones and the Year-end close

On a year-end close, history items remain in the current year's file, but are not rolled forward into the new file
as part of the year-end close process. History items can be cleared from a current file by running an Archive
process and choosing the option to clear history from your file.

Setting which actions create events

1 Under the File menu, select History, and then Settings.
2 For each of the events to be included in the document history select the check box next to the event
category name.
For each category selected, Working Papers records the time and user identification information whenever
that event occurs in the client file.
3 Click OK.

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 Note
Some of the items, such as client property modification, Sign In, or Tool Use, record history events on a
client level. These events are recorded in the Client History dialog only. To see these events, under the
File menu, select History and then click the History tab. The other selections – Document Modification,
Check Out/In, Role Completion, Document Access – are document level events. To view them, select the
document on the Document Manager and from the Document menu, select Properties, and then click the
History tab.

Managing milestones
1 On the Document Manager, highlight the document and right-click. From the shortcut menu, select
Properties, and then click the History tab.
Note that this selection can also be done by right-clicking while in the open document itself.

Setting automatic milestone comparison

You can set Working Papers to automatically compare a document to a saved milestone as soon as it is opened
by setting the Auto-Compare option in the History dialog. To set this option:
1 On the File menu, select History and then click the Auto-Compare tab.
2 Select the Automatically compare all Automatic documents check box. The To and By selections become
active.
3 From the To pull-down, select what you would like to auto-compare the documents to.
4 From the By pull-down list, select the user whose milestones you want to compare to.
5 Click OK.

Creating a milestone
1 While in the document, or with the document highlighted on the Document Manager, on the Document
menu, select Save Milestone.
2 In the Comment box, enter a description to outline what is specific to this version. This description will be
used to identify the document when managing milestones or performing comparisons of the document
versions.
3 Click OK.

Comparing milestones
1 Select the document to be compared on the Document Manager and right-mouse click. From the shortcut
menu, select Properties, and then click the History tab.
2 Highlight the milestone you wish to compare to. Click Compare.
3 Working Papers compares the current document with the selected milestone. A header at the top of the
document lists the comparison document. Changes between the two documents are indicated in red in the
text of the document.
If the document is a CaseView document, the document opens in CaseView, and the Compare to a
Milestone dialog displays. For more information on comparing CaseView documents, see the CaseView's
on-line help.
You can also compare milestones to a specific milestone using the Compare command on the Document
menu or by clicking on the Command toolbar. This command allows you to actively filter milestones for
comparison.

Note

Use the on the Command toolbar to toggle the comparison details on or off in automatic documents.
With comparison details off, areas with changes are indicated in red, but no detail is supplied. With
comparison detail on, changes to accounts are marked in red and the original information for the account
is marked in grey. Added accounts display in blue with an insert arrow to the left of the line. Deleted

Working Papers Using the Documents • 58

 accounts display as green with the removed arrow to their left. In addition, the document displays a header
indicating the milestone being compared to.

Managing Work using Issues

Issues overview
Issues are electronic review notes that can be created and assigned to any specific document in the client file or
to the client file as a whole.
Using Issues, managers and users can track and control further work that needs to be done on any or all
portions of the file. Each issue can be given a start and due date. A supervisor can assign issues to other users
associated with the file, and track the progress on those issues. For more information, see Adding an issue.
Issues for a particular document can be viewed quickly by right-clicking the document, selecting Properties,
and then clicking the Issues tab.
In addition, the issues are displayed in an organized manner in a special Issues Pane. Working Papers provides
preset tabs in this pane that filter the issues by the most common methods (by date, by document, etc) but users
can create customized tabs to sort issues in a way that is meaningful for them and their firm. The Issues Pane
can be customized in many ways to further enhance its usability. See Customizing the Issues Pane.
The issues in a client file can be applied to automated documents, external documents (Word and Excel), and
CaseView documents. For more information on Issues and CaseView, see the CaseView help file.

Viewing the Issues Pane

 To open the Issues Pane, click Issues on the Control toolbar.

Adding an issue
1 While in the document, right-click and on the shortcut menu, select Add New Issue. Alternatively, while
on the Document Manager, locate and highlight the document you want to assign the issue to, right-click
and on the menu, select Add New Issue.
If desired, issues can be added to multiple documents simultaneously by selecting the documents
individually using CTRL + click, or by selecting the folder for the documents, before right-clicking and
selecting Add New Issue. An instance of the New Issue dialog will open for each document.
2 Enter the subject of the issue in the subject field.
Click in the next field or use the tab key to progress through each field. The ENTER key closes the dialog
and saves all changes.
3 In the Type box, select the appropriate issue type from the list. New issue types can be added by the firm
as desired. For more details, see Adding new issue types.
4 If desired, assign the issue to a specific user. The drop down list lists any users already associated with the
file.
5 The issue automatically is associated with the document. You can change this association by selecting
another document from the Document drop down list.
6 On the Description tab, select the Due on and, if desired, Start On date for the issue using the provided
drop down calendars. Select a Priority (low, normal or high) if required.
7 Set the status and roll forward options. Tick Roll Forward to allow the issue to be rolled into the new
client file at a year-end close. Tick Archive to keep the issue in the client file when an Archive is done on
the client file. See Archiving your client file, for more information.
8 Type in a description of the work to be done or the questions to be asked in the Description text box.
Use SHIFT+TAB to insert a tab in the description field. The text can be further formatted by right-
clicking and selecting Font or Paragraph.
9 Click OK.

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 Tip
If already in the Issues Pane, you can either type directly into the first blank line where it says Click here
to add a new issue or double-click the first line to open the New Issues dialog.

Marking an issue as cleared

Note
To clear an issue created by another user, ensure permissions are set to allow you to clear others' issues. It
is set in the permissions rights dialog under the File settings. Review the section "Setting up staff and
positions" for details.

To clear an issue
1 Open the issue.
2 Click the Cleared check box.
3 Click OK to close.
The record gets updated only after you move off it in the Issues Pane. The issue appears with a tick mark in the
cleared box in the Issue Pane once cleared.

Using the issues drilldown

 In the Issues Pane, scroll to the document column. Click the link to the document associated with the
issue. The document opens.
For CaseView issues, the CaseView document opens and the area specifically associated with the issue is
circled in red.

Customizing the Issues Pane

The Issues Pane can be customized to make it more useful and user friendly.

Adding new issue types

1 While in the Issues Pane, right-click. From the menu, select Settings and then Customize Types.
2 Click Add.
3 Enter an alphanumeric unique Id for the new type. Under Type enter a descriptive name for the type to be
added. This description displays in the Issue dialog pull-down menus.
4 Click OK.

Creating new issue views (tabs)

1 While in the Issues Pane, right-click and, from the menu, select Settings and then Customize views.
2 Click Add.
3 Under View Name, type a name for the view. This name appears on the tab in the Issues Pane.
4 Click Filter. On the Simple tab, create the filter using the pull down menus. If necessary, click the Filter
tab to view the filter. To add any additional conditions, type them into the Additional Filter box. You can
filter on a single field, or more than one field at a time. Click OK.
5 If desired, click Grouping and, in the Grouping dialog, select a field to group the view by. Click OK.
6 Click Sort and pick the fields to sort by in the Sort dialog. Click OK.
7 Click Columns. Select the columns to display in the view by highlighting them in the left hand pane and
using the button to move them to the right pane. Columns can be shuffled up and down using the
Up and down buttons. Click OK to close.
8 Select the new view and click OK.

Working Papers Using the Documents • 60

Showing or hiding columns
 While in the Issues Pane, right-click and on the menu, select Settings and then Show columns. The active
columns in the list have a checkmark next to them. Select or deselect columns as required.

Working Papers 2005

Working with Specific Documents

Using Leadsheets
Group numbers are used to group accounts together on a leadsheet.
If the client file was created using a template containing the Mapping database, it is only necessary to perform
account mapping. Account mapping automatically assigns the relevant leadsheet numbers to the client's chart
of accounts. Therefore, the chart of accounts should already be assigned to the applicable group numbers. For
more information on performing account mapping click here.
If you are not using account mapping, you can determine the account information you want to display on your
leadsheet by creating a group number and then assigning the group number to the accounts listed in the
Working Trial Balance. For example, leadsheet number A could be assigned to all Cash accounts.

Leadsheet formats
Once the accounts have been assigned to a group, you can create a leadsheet to display that grouping. Each
leadsheet document has several properties that define its appearance. You can modify these properties to
produce several types of leadsheets. The Format you select determines the amount of detail the document
displays. Depending on the Grouping type selected, leadsheet documents can display leadsheet or group
numbers from any of the four custom groupings. In addition, map numbers and tax codes are used to group
accounts for presentation on a leadsheet. Leadsheets can display different types of balances and varying
degrees of detail. Leadsheets are also useful for reporting in a foreign currency.
For more information on the types of formats and balances available for leadsheet documents, see the help.

Assigning group numbers to an account

1 On the Account menu, select Assign Groupings and pick the Group that you want to work with. Group 1
is named L/S by default.
2 Select the account in the Unassigned Accounts box. To show current year or prior year balances or
extended descriptions for the accounts, right-click and the select the option to display.
3 Select the group number in the Group Numbers box.
4 Click Assign.
5 Click Apply to save the change to the working trial balance without closing this dialog. Saving your
changes often is wise when you are assigning a large number of accounts to a large leadsheet or grouping
number database.
6 Repeat steps 2 to 5 until all the accounts have been assigned.

Note
To remove accounts from a group number, select the account in the right-hand box and then click
Unassign.
Additionally, you can assign group numbers to accounts from the Working Trial Balance Account or
Grouping tabs. Find the applicable account and scroll across until you Find the grouping column. Click in
the corresponding cell to select the group number.

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 Assigning accounts to leadsheets
1 On the Account menu, select Assign Groupings, and then click L/S.
2 Select the account in the Unassigned Accounts box. To show current year or prior year balances or
extended descriptions for the accounts, right-click and the select the option to display.
3 Select the leadsheet number in the L/S Numbers box.
4 Click Assign.
5 Click Apply to save the change to the working trial balance without closing this dialog. Saving your
changes often is wise when you are assigning a large number of accounts to a large leadsheet number
database.
6 Repeat steps 2 to 5 until all the accounts have been assigned.

Note
To determine the account information you want to appear on your leadsheet, it is necessary to assign a
particular leadsheet number to the accounts listed in the Working Trial Balance. For example, all Cash
accounts might be assigned to leadsheet A.
To remove accounts from a leadsheet number, select the account in the right-hand box and then click
Unassign.
Additionally, you can assign leadsheet numbers to accounts from the Working Trial Balance Account or
Grouping tabs. Find the applicable account and scroll across until you Find the L/S column. Click in the
corresponding cell to select the group number.

Building leadsheets based on the Report setup

Working Papers provides several automatic Formats for leadsheets. However, information appearing on
leadsheets can be customized by building a schedule based on the report formatting. This gives complete
flexibility in designing a leadsheet with the multi-level subtotals and headings used in the draft financial
statements.
For example, a capital assets leadsheet will not automatically provide net book values for each capital asset
item nor will it show a total net book value. The structure of the capital assets leadsheet can be specified in the
Report setup by on the Account menu, selecting Working Trial Balance and then clicking the Report tab.
Once the formatting is complete, you can create the leadsheet.

Preparing the report setup for presentation on a leadsheet

1 On the Account menu, select Working Trial Balance and then click the Report tab.
2 In the relevant area, add any required totals and headings that you want to appear on the leadsheet.
3 Assign each line you want to appear on the leadsheet to the leadsheet number used to create the leadsheet.
In the case of capital assets, add lines for the net book value of each individual capital asset account as
well as a total net book value (assigning each New Line to the capital assets leadsheet number).

Building a leadsheet based on the Report setup

1 Add the leadsheet to the Document Manager.
2 Under Format, select Account balances with totals.
3 In the Order box, select Report to present the Capital Assets leadsheet with the formatting specified in the
Report Setup.
4 In the Grouping box, select the type of grouping you want to use to present the accounts.
5 In the Group No. box, enter the applicable leadsheet, group or map number, or tax code that corresponds
to the type of grouping selected in the Grouping box.
6 Click OK to finish.

Working Papers Working with Specific Documents • 64

Using wildcards to display grouping information
Wildcards enable you to display all or selected group numbers on a leadsheet. The type of group numbers
displayed depends on the Grouping type specified in the document settings.
A wildcard is represented by a question mark ("?") and is entered in the Group No. box in place of an actual
group number. To view all leadsheet numbers that are between 1 and 3 digits, select a Grouping of L/S and
enter "???" in the Group No. box.
Use wildcards in combination with group numbers to narrow the scope of the groupings displayed. The
wildcard locates both numbers and letters. Characters are considered to be right-aligned within the mask, and
any empty spaces are padded to fill the number of characters defined in the mask.

Example
For a group mask of XX.XXX, where one group is AA and another is A, a Group No. of "A?" with a Grouping
of L/S displays all accounts assigned to leadsheet numbers beginning with A followed by any letter or
character, so would include only the group AA. A Group No wildcard of "?A" displays any accounts with A in
the second position, displaying both group AA and group A.

Note
If a group number is missing and the document number corresponds to a group number entered in the
Working Trial Balance, Working Papers uses the Document Manager number to build the leadsheet.

Using Summary and Sub-leadsheets

You can create summary leadsheet documents that summarize a series of sub-leadsheet numbers. Sub-
leadsheet numbers must be created and assigned to accounts in the Working Trial Balance.
Summary leadsheets give the reviewer an opportunity to view a breakdown of individual sub-leadsheets with
balances. The summary leadsheet document must have a Format of Group summary. Wildcards are used to
display the appropriate sub-leadsheet numbers on the summary leadsheet document.

Creating sub-leadsheets
1 On the Account menu, select Working Trial Balance and then click Setup Groups.
2 Create all sub-leadsheet numbers. Use a similar number format for each sub-leadsheet number so that it is
easily incorporated into the wildcard. For example, the sub-leadsheet numbers assigned to accounts in the
Working Trial Balance could be 10.20, 10.30, 10.40 and so on. Working Papers automatically
consolidates groupings of this nature on the summary leadsheet based on a Group No. of 10.?? specified in
the document properties.
3 In the Working Trial Balance, click the Groupings tab and assign the sub-leadsheet numbers to the
applicable accounts.
4 If applicable, create individual sub-leadsheet documents.
You do not need to create sub-leadsheet documents on the Document Manager, unless it is necessary to
document the sub-leadsheets as separate components of the working paper file.

Creating a summary leadsheet

1 While on the Document Manager, place the selection bar where you want to add the leadsheet.

2 Click on the Document toolbar.

3 Select the document type Leadsheet/ Grouping with the Group summary as the Format. You cannot
assign an account to a summary leadsheet. Accounts must be assigned to the sub-leadsheet numbers.
4 Specify the Grouping you want and enter a corresponding value in the Group No. box. For example, to
view all sub-leadsheets of leadsheet 10, enter "10.??" in the Group No. box with a Grouping of L/S.

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 Individual accounts do not appear on the summary leadsheet document. To view individual accounts, change
the Format to Account balances with totals.

Using supporting leadsheets

Supporting leadsheets derive from a main leadsheet which includes account balances of all accounts referenced
to the main leadsheet number. A supporting leadsheet provides a detailed listing of entries for each account on
the main leadsheet by listing each transaction that contributes to the account balance presented on the main
leadsheet.
The main leadsheet of a supporting leadsheet can have any Format except for Detailed entries with totals (the
Format of the supporting leadsheet).

Creating supporting leadsheets

For purposes of this example, assume that you wish to create a supporting leadsheet for a leadsheet which
shows L/S accounts belonging to group A. For instructions on creating this leadsheet, see Adding a leadsheet
to the Document Manager
1 While on the Document Manager, place the selection bar where you want to add the leadsheet.

2 Click on the Document toolbar.

3 Select Leadsheet/Grouping as the Document Type and Detailed entries with totals as the Format (since
this is an elaboration of the main leadsheet).
4 In the Grouping box, select the same type of grouping you selected when creating your main leadsheet.
5 In the Group No. box, enter the Group No. used in the main leadsheet. In this example, place an A in the
Group No. box.

Example
The supporting leadsheet to leadsheet number A has a Format of Detailed entries with totals and an A in
the Group No. box. Each account listed on the main leadsheet "A" is now presented in the form of a
detailed entry complete with descriptions and the amounts of the adjustments.

Performing Account Reconciliations

Working Papers allows reconciliation of any posting account. Most commonly, the reconciliation feature is
used to reconcile a bank account.
The account reconciliation document is used to reconcile general ledger balances with the bank statement for
the account. It is most useful if the file is used for monthly bookkeeping. If cash disbursements and cash
receipts have been posted in detail using the balancing account feature in the Other Journal Entries dialog, then
the deposits and checks can be cleared individually. The outstanding debit and credit documents detail
outstanding transactions for the current active period for the account specified.
Working Papers allows you to create several types of reconciliation documents. Each reconciliation document
has one property, the format, which defines the behavior of the document.

Working Papers Working with Specific Documents • 66

Manual Reconciliation document
Select the manual reconciliation document from the list of available reconciliation documents.
For working paper assignments, where the starting point is a trial balance after the write-up work has been
done, the outstanding deposits and outstanding checks have to be manually calculated. When setting up the
bank reconciliation document, use the Reconciliation document - manual Format. No additional reconciliation
documents are required.

Performing a manual account reconciliation

1 While on the Document Manager, place the selection bar where you want to add the document.

2 Click on the Document toolbar.

3 Under Document type, select Account Reconciliation.
In the Format box, select Reconciliation document - manual from the list of available reconciliation
documents
4 In the Account No. box, select the account number you want to reconcile. In the case of bank
reconciliation, enter the bank account number.

If you do not select an account number, the Balance per Ledger box is not completed on the reconciliation
document. The Balance per Ledger box displays the ending balance of the current active period as
specified in the Client Profile.
5 Click OK.
6 Double-click the reconciliation document to complete the manual account reconciliation.

Automatic Reconciliation Document

If cash disbursements and cash receipts have been posted in detail using the balancing account feature in the
Other Journal Entries dialog, then the deposits and checks can be cleared individually. A list of outstanding
transactions is automatically generated by Working Papers. When setting up the bank reconciliation, use the
Reconciliation document - auto Format.

Adding the outstanding debit and credit documents

The outstanding debit and credit values presented on the bank reconciliation can be supported by referencing
each of the outstanding debit and credit boxes to corresponding outstanding debit and credit documents. Create
additional account reconciliation documents with the Formats Outstanding - debits only and Outstanding -
credits only. Next add document references of the supporting outstanding debit and credit documents to the
automatic reconciliation document.

Working Papers 2005

 Adding the reconciliation document to the Document Manager
1 While on the Document Manager, place the selection bar where you want to add the document.

2 Click on the Document toolbar.

3 Enter a unique number.
4 Enter a Name for the reconciliation document. A recommended description when reconciling the bank
account would be "Bank Reconciliation".
5 For the Document Type, select Account reconciliation.
6 Select Reconciliation document - auto as the Format of the document.
7 In the Account No. box, enter the account number that you want to reconcile. In the case of bank
reconciliation, enter the bank account number. This is a very important step.
8 In the From Date and To Date boxes, enter the date of the reconciliation.

Understanding the reconciliation document

The following is a description of each box in the reconciliation document:

Balance Per
Enter the description and amount of the statement you are reconciling.

Add outstanding debits

For a bank reconciliation, these debits would normally be outstanding deposits. If the normal sign is a debit
(e.g., bank account), these debits are added to the balance. If the normal sign for the account being reconciled
is a credit, these items are subtracted from the balance.

Less outstanding credits

For a bank reconciliation, these credits would normally be outstanding checks. If the normal sign is a credit
(e.g., bank account), these credits are added to the balance. If the normal sign for the account being reconciled
is a debit, then these items are subtracted from the balance.

Cleared statement but not recorded in ledger

These are items that are recorded in the statement but not recorded in the ledger. For a bank reconciliation,
these would include bank errors that have not been recorded in the general ledger.

Balance
Displays the adjusted balance once all the adjustments are taken into account.

Unreconciled Difference
Displays a running total of the Outstanding difference. This amount updates as outstanding debits and credits
are added to the reconciliation.

Balance per Ledger

Represents the ending balance of the current active period (as specified in the Client Profile) for the account in
the general ledger. When doing an automatic reconciliation, this amount is updated from the general ledger
based on the appropriate date if the account number has been entered in the Account No. box in the document
properties. When performing a manual reconciliation, if the account number has not been entered, then the
general ledger amount must be entered.

Working Papers Working with Specific Documents • 68

Adding the outstanding debit document
1 While in the Document Manager, place the selection bar where you want to add the document.
2 On the Document menu, select New, then Automatic document and click OK.
3 Enter a unique number. A suggestion is to make this a logical increment of the reconciliation document.
For example, if the reconciliation document has reference number A.2, then the outstanding debit
document could have reference number A.3.
4 Enter a Name for the outstanding debits document. A recommended name when doing a bank
reconciliation would be "Outstanding Deposits".
5 For the Document Type, select Account Reconciliation.
6 For the Format, select Outstanding debits only.
7 In the Account No. box, select the account number you want to reconcile. In the case of a bank
reconciliation, enter the bank account number.
8 Enter any report options such as headings etc.

Adding the outstanding credit document

1 While in the Document Manager, place the selection bar where you want to add the document.
2 On the Document menu, select New, then Automatic document and click OK.
3 Enter a unique number. A suggestion is to make this a logical increment of the outstanding debit
document. For example, if the outstanding debit document has reference number A.3, then the outstanding
credit document could have reference number A.4.
4 Enter a Name for the outstanding credits document. A recommended name when doing a bank
reconciliation would be "Outstanding Checks".
5 In the Document Type box, select Account Reconciliation.
6 For the Format, select Outstanding credits only.
7 In the Account No. box, select the account number you want to reconcile. In the case of a bank
reconciliation, enter the bank account number.
8 Enter any report options such as headings etc.

Entering statement information

1 On the Document Manager, open the reconciliation document.
2 In the Balance Per box, enter the date of the statement. In the case of a bank reconciliation, enter the bank
statement date.
3 Enter the amount of the bank statement.

Adding annotation to the automatic reconciliation document

1 On the Document Manager, open the automatic reconciliation document.
2 When in the Add outstanding debits box, on the Insert menu, select Line Annotation.
3 Reference the outstanding debits box to the outstanding debits (deposits) document. For example, if the
outstanding debits document is A.3, enter this number in the Document Reference box in the Annotation
dialog.
4 Click OK.
5 When in the Less outstanding credits box, on the Insert menu, select Line Annotation.
6 Reference the outstanding credits box to the outstanding credits (checks) document. For example, if the
outstanding credits document is A.4, enter this number in the Document reference box in the Annotation
dialog.
7 Click OK.
Double-click the Add outstanding debits or Less outstanding credits box to open the supporting
outstanding debit or credit document.

Working Papers 2005

 Tip
To add multiple references, tickmarks or notes, right-click the line and select New Note, Tickmark,
Document Reference, or Manual Reference.

Reconciling outstanding debits (deposits)

1 On the Document Manager, open the automatic reconciliation document.
2 While in the Add outstanding debits box, double-click to open the applicable document showing all
outstanding debits or credits.
3 Double-click again to open yet another window showing all transactions (e.g., receipts and disbursements)
for the account. Any transactions that have been distributed to multiple general ledger account numbers
have been added together based on the reference number used when entering transactions in the Other
Journal Entries worksheet. Click the to view the breakdown of the transaction.
4 To clear transactions, select the check box () for the amount you want to clear. The Outstanding column
will be reduced by the cleared amount.

Tip
To clear multiple transactions simultaneously select the transactions you want to clear using the SHIFT or
CTRL keys and then select a check box within the selected range.

Reconciling outstanding credits (checks)

1 On the Document Manager, open the automatic reconciliation document.
2 While in the Add outstanding debits or Less Outstanding credits box, double-click to open the applicable
document showing all outstanding debits or credits.
3 Double-click again to open yet another window showing all transactions (e.g., receipts and disbursements)
for the account. Any transactions that have been distributed to multiple general ledger account numbers
have been added together based on the reference number used when entering transactions in the Other
Journal Entries worksheet. Click the to view the breakdown of the transaction.
4 To clear transactions, select the check box () for the amount you want to clear. The Outstanding column
will be reduced by the cleared amount.

Using the Trial Balances

The trial balance document presents the chart of accounts with balances and adjustments, referencing, and
percentage change columns. You can change the type of balances displayed on the trial balance from
active/prior to active/preceding period, active/budget, or active/forecast or set it for a five year of actual,
budget or forecast balances. For a large chart of accounts, accounts can be presented by a leadsheet, a group
number, a map number or a tax code. Working Papers permits the creation of a consolidated trial balance or a
cash flow trial balance. It is also possible to create a trial balance in a foreign currency.

Using Programs and Checklists

Programs and checklists can be used to document audit or review procedures performed on the engagement or
to list review points noted during the file review process. Working Papers allows you to add an unlimited
number of fully editable programs and checklists. There are four Formats available for use in the creation of
programs and checklists. For more on formats, click here.
 To use programs and checklists, create an automatic document with the appropriate Document Type and
Format. Make any modifications to suit the needs of your firm and fill in the completion information.

Working Papers Working with Specific Documents • 70

Programs and Checklists Formats
Format Description
Checklist - This checklist format is a spreadsheet with procedure,
Format 1 yes/no, initials, document reference, explanation, and
annotation columns.
Checklist - This checklist format is a spreadsheet with procedure,
Format 2 yes/no, document reference, explanation, and annotation
columns.
Program - This program format is a spreadsheet that has procedure,
Format 1 initials, document reference, explanation, and annotation
columns.
Program - In addition to the columns available in Format 1, this
Format 2 program format also includes columns for allotting time
and assigning users to the procedures.
Program with This program format is a spreadsheet with procedure,
assertions completeness, existence, allocation, valuation, and
presentation columns. Initial, document reference,
annotation, time, estimation of time, and user level columns
are also provided.
Program with This program format is a spreadsheet with that has the
assertions – columns available in the program with assertions - Format
Format 2 1, and also includes columns for allotting time and
assigning users to the procedures.

Creating a program or checklist

1 While on the Document Manager, place the selection bar where you want to add the program or checklist.

2 Click on the Document toolbar.

3 Enter a unique number.
4 Enter a description for the program or checklist.
5 In the Document Type box, select Program/Checklist.
6 In the Format box, select the format of the program or checklist you want to create.
7 Enter any required report options such as headings etc.

Inserting a line in a program or checklist

1 Position the insertion point where you want to insert the line.
2 On the Insert menu, select New Line.

Deleting a line in a program or checklist

1 Position the insertion point where you want to delete the line.
2 On the Edit menu, select Delete Line.

Completing a Program or Checklist

The following table explains each column that is common to most audit or review programs or checklists.

Column Description
Y/N Enter Y, N, or N/A to indicate whether the procedure
is completed.
Initials Enter the initials of the person who performed the
procedure.
Explanation Enter an explanation pertaining to the procedure.

Working Papers 2005

 Column Description
Annotation If applicable, enter a document reference, tickmark or
note. On the Insert menu, select Line Annotation
and complete the information in the dialog.
Double-click to open the document that you have
referenced.
Commentary If applicable, enter a commentary note. From the
Insert menu, select Commentary to enter text
regarding the reference. Commentary text is entered
into a commentary box.

Using Journals and Ledgers

Journal documents list journal entries for the type of journal selected in reference number order. Journal entry
descriptions, date, source, journal number, amount, and account number for posting are all outlined on this
report. Each journal permits an account range, a date range, and an amount range to be specified. If applicable,
a dBase filter can be used to display journal entries matching specific criteria.

Using the General Ledger

The general ledger lists activity for each account in the trial balance in date order. An account, date, or amount
range can be specified to narrow the scope of accounts or transactions displayed. The amount range applies to
transactions in the general ledger not the account balances. The general ledger displays full descriptions for
adjusting journal entries. If applicable, a dBase filter can be used to display journal entries matching specific
criteria.

Types of Journals and Ledgers

Journals and ledger documents are listings of adjusting journal entries and normal bookkeeping entries that can
be automatically created by Working Papers using an automatic document with the appropriate Document
Type and Format.

Viewing the journal source from the general ledger

 Double-click the amount you want to investigate.
The journal that this number is based upon appears in a new window.

Specifying an account, amount or date range for a journal or ledger

1 While in the Document Manager window, place the selection bar on the journal or ledger for which you
want to specify an account or a range of accounts.
2 On the Document menu, select Properties.
3 If specifying one account, type or select the account number in the From Account box.
If specifying a range of accounts, type or select the first account number in the range in the From Account
box and the second account number in the To Account box. For example, if you select account 100 as the
From Account and 500 as the To Account, all records pertaining to account numbers between 100 and 500
display.
4 To specify a minimum or maximum amount, enter the minimum amount in the From Amount box and the
maximum amount in the To Amount box.
5 To specify a date range for the document, enter the starting date in the From Date box and enter the ending
date in the To Date box

Setting a filter for a journal or ledger

1 While on the Document Manager, place the selection bar on the journal or ledger to which you want to
apply a filter.

Working Papers Working with Specific Documents • 72

 2 On the Document menu, select Properties.
3 In the dBase Filter box, enter the filter command.
With a filter command in place, each time you view the journal or ledger, the records displayed adhere to the
filter criteria.

Example
GL->JE_DESC="ABC COMPANY"
In the above example, the journal or ledger only display transactions in the general ledger (GL) database that
start with "ABC COMPANY" as their description.
In addition, filters may be built with multiple conditions using "And" or "Or" to join the conditions.

Creating Spreadsheet Working Papers

Spreadsheet analysis documents are pre-formatted working papers used for calculating scenarios. Spreadsheet
documents are fully editable with full referencing in the amount columns. However, they do not link to other
working papers or accounting data. For additional formatting requirements or linkage to account balances, use
CaseView.

Spreadsheet Analysis Document Formats

Spreadsheets are working papers that are automatically created by Working Papers. Unlike leadsheets, they do
not link to other working papers or accounting data.

Format Description
Accrued The accrued expenses spreadsheet includes accrued prior,
Expenses paid, and expense columns.
Capital Assets The capital assets spreadsheet includes cost prior,
additions, disposals, accumulated amortization, reductions,
and net book value columns.
Investments The investments spreadsheet includes principal prior,
purchases, sales, market value, accrued prior, received,
income, proc sales, and gain (loss) on sales columns.
Notes payable The notes payable spreadsheet includes principal prior,
additions, disposals, current portion, acc int. prior,
additions, and payments columns.
Prepaid analysis The prepaid analysis spreadsheet includes prior period,
payments, and expenses columns used in calculating the
prepaid balance of an account.
Generic single The generic single column spreadsheet includes a single
column column with a total.
Generic double The generic double column spreadsheet includes double
column columns with a total column.
Generic triple The generic triple column spreadsheet includes beginning
column balance, additions, and deduction columns.
Generic twelve The generic twelve-column spreadsheet includes twelve
column columns with a total.
Note: Users can select this option and then use the ability
to hide and reorder columns to customize the report.

Note
Annotation is only permitted in the amount columns of the spreadsheet documents. There is no double-
click access to the document referenced. Commentary text is entered into a box on screen.

Working Papers 2005

 Inserting lines in a spreadsheet
1 Position the insertion point where you want to Insert a line.
2 On the Insert menu, select New Line.
The New Line will be inserted above the cursor position.

Moving lines up or down in a spreadsheet

1 Select the line(s) you want to move.
2 On the Edit menu, select Shuffle Up to move the line up, or Shuffle Down to move the line down.

Adding annotation to a spreadsheet

1 Open the spreadsheet that you want to annotate.
2 While on the line that you want to annotate, on the Insert menu, select Column Annotate.
3 Enter a document reference if applicable. Click List to access a list of existing documents to choose from.
To enter a generic annotation rather than a specific document reference, from the list, select Manual
reference and then enter the desired text in the field that appears to the right of the selection.
4 Enter a note number if applicable.
5 Enter a tickmark, if applicable.

Note
Annotation is only permitted in the amount columns of the spreadsheet documents. There is no double-
click access to the working paper referenced. Commentary text is entered into a box.

Tip
To add multiple references, tickmarks or notes, right-click the line and select New Note, Tickmark,
Document Reference, or Manual Reference.

Adding commentary text to a spreadsheet

1 On the Insert menu, select Commentary.
2 Type the commentary text. Press ENTER to begin a new line.

Viewing the Summary of Unadjusted Errors

The summary of unadjusted differences aids in determining the materiality of errors on the financial
statements. If errors prove to be material, these unadjusted entries can be changed to status normal.
To view a summary of unadjusted differences, create an automatic document with a Document Type of
Unadjusted differences. Only journal entries of the type "Unrecorded" appear on this document. For proper
presentation on the Unadjusted differences document, it is necessary to specify the correct ratio class for each
Balance Sheet account. To view a detailed breakdown of the accounts in the summary of unadjusted
differences, reference the document to the Unrecorded Journal document.

Working Papers Working with Specific Documents • 74

Reviewing the Diagnostic Documents
Diagnostic documents check the working paper file for errors or inconsistencies. Working Papers diagnostics
present critical and warning error messages to alert you to areas in the client file that are missing completion
information or are not functioning properly. Diagnostic documents cover 6 areas of file preparation:
assignment of map numbers to the client's chart of accounts, setup of accounts, groupings, map numbers, or
ratios, preparation of documents in the client file, accuracy of journal entries, completion of documents, and
finally tax structures. You can view diagnostic documents by creating an automatic document with a
Document Type of Diagnostics or by accessing the Tools menu, selecting Diagnostics, and then selecting the
type of diagnostics to display. For information on correcting diagnostic errors, refer to the Diagnostics Index,
an index of every diagnostic error that Working Papers generates. The Diagnostics Index can be accessed by
pressing F1 while viewing a diagnostic document.

Diagnostic Documents formats

The Format of a diagnostic document, defines the focus of the diagnostic report. There are six types of
diagnostic documents that Working Papers generates. Select the type of diagnostic report that pertains to the
area of the client file you want to check.

Format Description
Mapping structure Ensures that the properties of map numbers in the
Mapping database correspond to the properties of
accounts in the client's chart of accounts.
Setup Prepares warning, critical, and error type diagnostics
on the preparation of working papers in the client
file.
Out of balance Indicates which journal entries are out of balance.
Account structure Prepares warning, critical, and error type diagnostics
balances on the setup of accounts, groupings, map numbers,
ratios, and account referencing.
Role completion Lists all documents missing initials or dates in the
Role options of the document properties.
Tax structure Lists all documents that have errors concerning tax
linkage codes or balances for export to tax
applications.

Running diagnostics
1 On the Tools menu, select Diagnostics.
2 Choose the Diagnostic you want to view. For example, to view Document diagnostics, choose Documents.

Tip
The Diagnostics Index is a complete guide to diagnostic errors and how to solve them.

Diagnostics Index
There are six categories of diagnostic errors in Working Papers: those that pertain to the assignment of map
numbers, those that deal with the setup of the client file, those that deal with balances, those that pertain to the
structure of accounts in the file, those that deal with the role of users, and those that pertain to the assignment
of tax export linkage codes.

Working Papers 2005

 Creating Memorandums
Memorandum documents are basic worksheets that you can use to enter notes about the client file. An
unlimited amount of text can be input into a memorandum. Press ENTER or RETURN to add a New Line. On
the Edit menu, use the Copy and Paste commands to copy text from other applications into a memo.
If you require formatting options for a memorandum, it is recommended that you create a CaseView document
and copy the contents of the memo to CaseView.

Analyzing an Account
The account analysis document lists activity for each account specified. Account analysis is only useful if the
general ledger detail has been input or imported into Working Papers. Journal entry descriptions, date, source,
journal number, amount, and account number for posting are all outlined on this report. Each account analysis
document permits an account range, a date range, and an amount range to be specified. If applicable, a dBase
filter can be used to display journal entries matching specific criteria.
Each account analysis has one property, the format that defines behavior of the account analysis document.

Account Analysis Documents formats

Format Description
Account and date Displays accounts in account and date order.
order
Account and date Displays accounts in account and date order and provides
order with monthly subtotals.
subtotals
Map number and Displays accounts in map and date order.
date order
Map number and Displays accounts in map and date order and provides
date order with monthly subtotals.
subtotals

Account analysis document properties

The account analysis document lists activity for each account specified. Journal entry descriptions, date,
source, journal number, amount, and account number for posting are all outlined on this report.

Note
If you select to analyze the accounts using one of the map number formats, you will be analyzing the
mapping database and the balances for each map number. To access the mapping database, from the
Account menu, select Mapping.

Performing analysis by date

1 On the Document menu, select Properties.
2 In the From Date box, enter a beginning date for account analysis. For example, to view all activity from
July 1st onwards, enter this date in the From Date box.
3 If applicable, enter an ending date in the To Date box. For example, to view all activity up to August 31
enter this date in the To Date box.

Working Papers Working with Specific Documents • 76

 Performing analysis by amount
1 On the Document menu, select Properties.
2 In the From Amount box, enter a minimum amount for account analysis. For example, to view all
transactions greater or equal to 1000.00, enter this amount in the From Amount box.
3 If applicable, enter a maximum amount in the To Amount box. For example, to view all transactions less
than or equal to 5000.00, enter this amount in the To Amount box.
To filter on a single amount, enter the amount in both the To and From boxes.

Using filters to analyze an account

1 On the Document menu, select Properties.
2 In the dBase filter box, enter the appropriate filter.
Example
To locate any transaction whose description begins with the letter "G", enter the command GL-
>JE_DESC="G" where GL represents the general ledger database, JE_DESC represents the journal entry
description field within the GL database and "G" represents the string to search for. For more information,
see Setting a filter on a Journal or Ledger.

Performing Ratio Analysis and Analytical Review

Analytical review documents are useful in analyzing activity within the periods specified and in conducting
ratio analysis. The Variance documents have amount and percentage change columns that are used to calculate
the difference between the balances displayed in order to determine if any unusual balances exist. Any range of
accounts or group numbers can be analyzed. You can also use Variance analysis documents for reporting in
foreign currency. The ratio analysis document calculates up to 37 pre-defined ratios based on the type of ratio
class entered for each account.
Each analytical review document has three modifiable settings that define the appearance of the analytical
review document: these are the Format, Balances, and Order.

Analytical review documents formats

The Format you select determines the amount of detail the document displays.
Working Papers also provides a Cash Flow Analytical Review document that only uses the Variance by
Account Format.

Format Description
Ratio analysis Listing of ratios that are automatically calculated.
Annotation is permitted in the amount column only.
Variance by account Listing of all accounts in the order you select with the
amount and percentage change calculated between the
balances specified in the Balances box.
Variance by account Presents accounts by group number with group number
with group subtotals subtotals. The amount and percentage change is also
calculated between the balances specified in the
Balances box. Threshold criteria are applied to the
individual accounts assigned to the group number.
Variance by group Presents accounts by group number with group number
with group subtotals subtotals. The amount and percentage change is also
calculated between the balances specified in the
Balances box. Threshold criteria are applied to the
group number subtotal.

Working Papers 2005

 Format Description
Variance by group Presents grouping balances in the grouping order you
summary select with the amount and percentage change calculated
between the balances selected in the Balances box.
Double-click an item to view the accounts assigned to
the group or map number.
Each of the variance documents permit threshold criteria and an account filter to be specified. Threshold
criteria filters the accounts or group numbers displayed on the variance document based on the values entered
in the Threshold Amt. and Threshold % boxes.

Setting Variance Analysis Thresholds

Each of the variance documents in Working Papers has an amount change column and a percentage change
column. The amount change usually represents the difference between the current and prior balances for each
account number and the percentage change is a percentage of this value. Threshold criteria apply to all such
variance documents. The threshold value sets limitations on the values presented in these columns. For
example, if you only want to view accounts whose values exceed $5,000 in the amount change column and
exceed 5% in the percentage change column, enter 5,000 and 5 respectively.

Implementing thresholds for variance analysis

1 While on a variance document on the Document Manager, right-click and on the menu, select Properties.
2 In the Threshold Amt. and Threshold % boxes, enter amount and percentage thresholds for variance
analysis.
3 Select the preferred AND/OR criteria for the thresholds.
4 Repeat steps 1 through 3 until threshold criteria are set for all applicable variance documents.
Values in the amount or percentage change columns are less than the threshold criteria are excluded from the
variance analysis document.

Tip
To set default threshold values for all variance analysis documents, click Defaults while examining the
document properties of a variance analysis document.

Entering settings for analytical review

1 Open the Ratio analysis document.
2 Click Settings.
3 Enter any relevant market prices per share and outstanding share amounts for the active and four prior
years.
4 If applicable, enter amount and percentage threshold values used in the calculation of the variance analysis
documents.

Working Papers Working with Specific Documents • 78

Using the Financial Ratio document
Working Papers has 37 pre-defined financial ratios that update automatically based on the data in the client
file. Automatic ratios are calculated using the ratio classes specified in the Working Trial Balance or Mapping
screens. There are four types of ratios that are automatically calculated based on the codes entered in the Ratio
Class column. These are Liquidity, Activity, Coverage, and Profitability ratios.
Columns display for up to 5 years worth of ratio values. Each ratio value also has a standard value field for
comparison, which are entered manually. Annotation of ratios is permitted only in an amount column.

Key Features:
1 Click Code to access the list of ratios available.
2 Ratio type can be heading, automatic, manual or new page.
3 Enter the industry standard for the current year.

Entering Ratio Classes

1 On the Account menu, select Working Trial Balance.
2 In the Class column (the Ratio Class column), select the appropriate ratio category for each account listed.

Creating the ratio analysis document

1 Click on the Document toolbar.

2 Enter a unique document number.
3 In the Name box, enter a brief description of the ratio analysis document.
4 In the Document Type box, select Analytical review.
5 In the Format box, select Ratio analysis.
6 Click OK.

Note
If changes are made to the Trial Balance, the automatic document DOES NOT automatically recalculate
to reflect the changes if it is still open. To update the ratio document, close it and reopen it. The document
recalculates upon being opened.

Working Papers 2005

 Editing the ratio analysis document

Adding a ratio
1 While in the Ratio Analysis document, on the Insert menu, select New Line.
2 In the Code column, select the type of ratio from the list of financial ratios.
3 In the Ratio column, enter the description of the ratio.
4 In the Type column, select the type of financial ratio you want to create. Choose Automatic if you want
the ratio to be automatically created by Working Papers. Choose Manual if you want the ratio to be
manually calculated (you can enter your own ratios or override the ratios that are automatically
calculated).

Adding a heading to the financial ratio document

1 On the Insert menu, select New Line.
2 In the Ratio column, enter the applicable heading.
3 In the Type column, enter "H" for heading.

Inserting a new page indicator

1 While in the Ratio Analysis document, on the Insert menu, select New Line.
2 In the Type column, enter "P" for new page indicator.
The next line will begin on a new page. Use this technique to present each of Coverage, Liability,
Profitability, and Activity ratios on a separate page.

Calculating ratios based on shares

1 While in the ratio document, click Settings.
2 Enter any relevant market prices per share and outstanding share amounts for the active and four prior
years.
3 Click OK to return to the financial ratio document. Any ratios involving shares when calculated are now
updated accordingly.

Note
Any ratio involving shares requires that the market price per share and outstanding shares be specified for
the relevant analysis periods. If you are not conducting analysis on prior periods, do not enter prior period
data. The book value per share is one type of Coverage ratio that uses market price per share and
outstanding share information.

Working Papers Working with Specific Documents • 80

Producing Draft Financials

The Basics
You can use the Report setup in Working Papers to create automated monthly or draft financial statements.
Alternately, you can use CaseView to produce reports based on the information in Working Papers. CaseView
is a word processor with many built-in accounting features and is ideal for generating financial statements. If
you prefer to use CaseView to create financial statements, it is not necessary to format the Report setup.
The draft financial statement documents in Working Papers are generated from the Report setup. The Report
setup is a spreadsheet or browse equipped with rows and columns that are used to control the appearance of the
draft financial statements when viewed or printed from the Document Manager.
In Working Papers, there are two report setups, one in the Map number browse screen and one in the Working
Trial Balance browse screen.

Relationship of the Map number browse to its Report setup

This Report is a formatted view of the map number worksheet and is accessed by clicking the Account menu,
selecting Mapping and then clicking the Report tab. Therefore, whenever a map number is created, modified,
or deleted in the Map number setup, the same map number is created, modified, or deleted in the Report. There
is no limit to the number of lines that can be added, changed or deleted.
The map number, name, statement type, sign, grouping, and ratio class columns are common between the
Report and the Map number worksheet.
The accounts in the Map number worksheet always appear in account number order. The accounts in the
Report setup always appear in the order formatted by you.

Relationship of the Account setup to its Report setup (Working Trial Balance
browse)
The Report screen in the Working Trial Balance is a formatted view of the Account setup and is accessed by
clicking the Account menu, selecting Working Trial Balance and then clicking the Report tab. Both the Report
and the Account setup use the same database, the client chart of accounts. Therefore, whenever an account is
created, modified, or deleted in the Account setup, the same account is created, modified, or deleted in the
Report. There is no limit to the number of lines that can be added, changed or deleted.
The account number, name, statement type, sign, grouping, and ratio class columns are common between the
Report and the Account setup.
The accounts in the Account setup always appear in account number order. The accounts in the Report setup
always appear in the order formatted by you.

Creating draft financial statement documents

The Balance Sheet, Income Statement, and Statement of Cash Flow documents are draft financial statement
documents generated automatically by Working Papers. Use the Mapping Report setup to control the
appearance of the draft financial statements as the Mapping Report setup is a formatted view of the map
numbers. The order of the map numbers, currency signs, floating underlines, headings, total lines, and
schedules are all applied using the Mapping Report setup.

Working Papers 2005

 The document properties of a financial statement control the type of balances that appear on the statement and
any rounding of balances. In the order box, select to order by Map No. to use the Mapping Report setup
formatting. For reporting in a foreign currency, use the Draft Active/Prior Year to Date Format.
If you prefer a more customized approach to financial statements, it is recommended that you use CaseView,
which is an ideal financial statement publisher.

Creating draft financial statement documents

The Balance Sheet, Income Statement, and Statement of Cash Flow documents are draft financial statement
documents generated automatically by Working Papers. Use the Mapping Report setup to control the
appearance of the draft financial statements as the Mapping Report setup is a formatted view of the map
numbers. The order of the map numbers, currency signs, floating underlines, headings, total lines, and
schedules are all applied using the Mapping Report setup.
The document properties of a financial statement control the type of balances that appear on the statement and
any rounding of balances. In the order box, select to order by Map No. to use the Mapping Report setup
formatting. For reporting in a foreign currency, use the Draft Active/Prior Year to Date Format.
If you prefer a more customized approach to financial statements, it is recommended that you use CaseView,
which is an ideal financial statement publisher.

Organizing the Report Setup

Accessing the Report setup

On the Account menu, select Mapping, and then click the Report tab. All existing Map numbers are
listed in this screen.

Entering settings for reports

1 On the Account menu, select Working Trial Balance.
2 Click Settings.
3 Enter all pertinent information.
4 Click OK.

Note
There is no need to create a Net Income account for the Balance Sheet as Working Papers automatically
calculates this value using a fixed account number (NETINC) which cannot be changed.
Working Papers permits the creation of automated draft financial statements. The Settings button contains
information pertinent to the creation of the draft financial statements. Working Papers will not produce the
draft financial statements unless this information is completed.

Entering headings and total lines

1 On the Insert menu, select New Account.
2 Enter the heading or total line text in the Name column. Use spaces to indent the description.

Note
You can add any amount of main and sub-headings as well as total lines using Working Papers Report
formatting features. Blank lines can also be inserted for cosmetic purposes.

Working Papers Producing Draft Financials • 82

Formatting the Appearance of Data

Formatting the appearance of data in the Report setup

There are several columns in the Report setup that control the appearance of data on the draft financial
statements. You can modify any line in the Report setup by clicking the Properties button to access a vertical
view of all columns on a line.
To format the report you have the following options:

Select To format this

Col To indicate how far the value of the account is indented when
printed.
$ To print a currency sign in front of the balance. If left blank, no
currency sign appears beside the balance on this line.
Underline Select the type of underline to appear under the balance.
Page Click to force a page break.
Print Select the condition under which the line prints on the report.

Use the Format options in the Properties dialog to change the appearance of lines in the Report. Once the
report is formatted, access a draft financial statement document to view the result.
To access the account line properties, click the line and on the Account menu, select Properties, and then
click the Format tab.

Skipping lines with zero balances

1 On the Tools menu, select Options and then click Documents.
2 Under Display and Print Zero Balances On, clear the Working Papers financial statements check box.

Setting a filter on an automatic document

1 Select the draft financial statement to which you want to apply a filter.
2 On the Document menu, select Properties. The Documents Properties – {statement name} appears.
3 In the dBase Filter box, enter the filter command.
With a filter command in place, each time you view the financial statement, the records displayed will
adhere to the filter criteria.
Example 1:
To filter for one criteria:
AM->TYPE="B"
In this example, the report displays only those accounts in the AM database where the account is a type "B",
that is, a Balance Sheet account.

Example 2:
Additional functions and wildcards allow users to further define their filters:
LTRIM(AM->AC_NO)="1*"
In this example, the report displays only those accounts in the AM database that have the account number
starting with a 1. The LTRIM function trims the extra spaces to the left of the account number in the database
field.

Example 3:

Working Papers 2005

 In addition, filters may be built with multiple conditions using AND (&) or OR ( | ) to join the conditions:
AM->ENTITY=RAWENT("SUB1")| AM->ENTITY=RAWENT("SUB3")
In this example, the report displays only those accounts in the AM database that are assigned to the entity with
the abbreviated entity SUB1 or the abbreviated entity SUB3. The RAWENT function allows Working Papers
evaluate the entity abbreviation. The account shows if either of these conditions is true.

Investigating an account balance

 Double-click the account balance you want to investigate.

Note
Account activity will be displayed in a new window. If you double-click a control account, the activity for
all accounts referenced to that control account is displayed.
Double-click a transaction to show the source journal in a new window.

Creating a footer for the financial statements

1 On the Tools menu, select Options and then click Documents.
2 Under Common financial statement footer, enter up to two lines of text that will appear centered at the
bottom of all Working Papers draft financial statements.

Printing page numbers on financial statements

1 On the Tools menu, select Options and then click Documents.
2 To print the page number on the bottom right corner of the Working Papers draft financial statements,
click Print page numbers on Working Papers financial statements.

Designating automatic rounding accounts

1 On the Account menu, select Working Trial Balance.
2 Click the Settings button.
3 Type or select an automatic rounding account for the Balance sheet, the Income statement and the
Statement of Cash Flow.
When rounding figures in the draft financial statements, any surplus amounts will be added to these accounts.

Applying rounding to a draft financial statement

1 On the Document menu, select Properties while viewing the financial statement.
2 In the Rounding box, select to round to ones, thousands, or millions.

Tip
Ensure that automatic rounding accounts are already selected before choosing to apply rounding to a draft
financial statement. How?
Rounding to whole numbers (no decimals) can also be turned on as a global option. On the Tools menu,
select Options, and then click Documents. Click the "Whole Numbers" checkbox.

Working Papers Producing Draft Financials • 84

Totaling and sub-totaling accounts
Accumulators allow subtotaling and totaling of accounts on the Report setup. There are six levels of
accumulators, level 1 being the lowest accumulator. Totaling and sub-totaling accounts is specified in the
Accumulator column in the Report setup. Using an accumulator of one adds all preceding accounts until a
preceding accumulator is found. Using an accumulator of 2 adds any preceding accounts with accumulators
less than two. Accumulators 3 through to 6 perform the same way as an accumulator of 2, by adding all
preceding accounts with accumulators less than the number specified. Entering a "C" in the Accumulator
column clears any previous accumulators.

Entering an accumulator level

Enter an accumulator level in the Accumulator column of the Report setup. Click to display a list of
accumulator levels from which to choose.
1 Position the insertion point on the line to which you want to assign an accumulator.
2 Click the Properties button and then click Account.
3 Select an accumulator level in the Accumulator Total box.
The following diagram illustrates the use of accumulators on an Income Statement. On a draft financial
statement, for example, any line with the accumulator value of 1 accumulates all the preceding accounts until a
preceding accumulator is found. If the preceding accumulator is a number higher (2 for example) or the same
(another 1) those accounts WILL NOT be included in the total.

And this is how that displays on the income statement.

Clearing the accumulator totals

You can clear the accumulator totals at any point.
Select "Clear" or "C" in the Accumulator column where you want to clear all accumulators. This will stop
all accumulators above that line in the report. You can start accumulating again by selecting new
accumulator codes on subsequent lines.

Working Papers 2005

 Calculating the Percentage of Sales
When showing percentages on the Income Statement, it is desirable to display the total of the Sales accounts as
100% and the Expense accounts as a percentage of the Total Sales. To achieve this, a denominator account
must be set up.
A control account number in the Account No column is used to specify the denominator for the purpose of
calculating the percentage of sales.

Specifying the denominator for the percentage of sales

1 On the Account menu, select Working Trial Balance.
2 Click Settings.
3 Enter a control account number to be used as the denominator for calculating the percentage of sales.

Setting up percentage of sales calculations

1 In the Sales section of the Income Statement (in the Report setup), create a Total Sales line. Enter the
control account number specified in Settings for Reports.
2 For each of the individual sales accounts, enter the total sales control account number in the Ctl column.
3 To prevent the Total Sales figure from doubling up, enter a "C" in the Accumulator column of the last
individual sales account. The Total Sales figure is calculated based on the control account number. The
"C" clears all accumulators and enables the Total Sales line to be accumulated using the individual sales
accounts assigned to the control account number.
This aspect of the Report setup presents all sales accounts as a percentage of the Total Sales Account
which has a percentage of 100.
4 In order to express Expenses and Income (loss) as a percentage of sales, it is necessary to have a 1 in the
Accumulator column of the Total Sales and Total Expenses accounts and a 2 in the Accumulator column
of the Income (Loss) Before Tax account.

Formatting the Draft Statement of Cash Flow

We highly recommend creating a CaseView document for your cash flow needs. If this option is not viable,
follow the steps below to create the cash flow using the Report tab of the Working Trial Balance. In order to
complete these steps, accounts must be set up in the Report tab. Accounts already existing in the Working Trial
Balance Account tab display in the Report tab automatically, but the Report tab may require additional
formatting.
There are four tasks involved when automating the draft Statement of Cash Flow:
1 There must be balances for 3 years in the client file. Normally, both the current and prior (last) year would
be entered for leadsheet and trial balance purposes. In the Account setup, enter second prior year amounts
in the Prior Year 2 column. To access the Prior Year 2 column, double-click the Prior column and enter
across to the Prior Year 2 column.
2 Back in the Report setup, create and format the Statement of Cash Flow section by creating Cash Flow
accounts. How?
3 In the Report setup, link the relevant Balance Sheet and Income Statement accounts to the Statement of
Cash Flow accounts. How?
4 Balances for Statement of Cash Flow accounts that have NOT been automatically linked can be entered
through the Cash Flow setup or the Adjusting Journal Entry Screen with a Type of Statement of cash flow.

Creating a statement of cash flow account

1 While in the Report tab in the Working Trial Balance, click New Account to create a new line.
2 Click Properties.
3 Enter the account name in the Name box.
4 In the Type box, select Statement of cash flow.

Working Papers Producing Draft Financials • 86

 5 Enter an account number.
6 Enter a normal sign for the account.
7 Click the Cash Flow tab and select the type of balance you want to use in the "Calculate balance using"
box. If you want to enter the Cash Flow balance manually, select N/A in the Update cash flow accounts
box.
8 Click Close.
9 Repeat steps 1 through 8 to complete the Statement of Cash Flow section.

Tip
Account numbers for the Statement of Cash Flow cannot be longer than three digits since the CS and DS
columns on the Working Trial Balance Report Tab can contain three digits only. The account numbers
also CANNOT have the same account number as any previously used for the Balance Sheet or Income
Statement.
It is recommended that Statement of Cash Flow accounts have an "S" as their first character followed by
two numbers.

Linking accounts to the statement of cash flow

Working Papers automatically updates Balance Sheet and Income Statement balances to the Statement of Cash
Flow. To accomplish this, link the Statement of Cash Flow accounts you created to the applicable Balance
Sheet or Income Statement accounts. Multiple Balance Sheet and Income Statement accounts can be linked to
a single Statement of Cash Flow account. Once linked, Statement of Cash Flow accounts automatically update
as values are added to Balance Sheet and Income Statement items.

Linking accounts to the Statement of Cash Flow

1 While in the Report setup, position the insertion point on the line for the Balance Sheet or Income
Statement account you want to link to a Statement of Cash Flow account.
There is no limit to the number of Balance Sheet or Income Statement accounts that can be linked to any
one Statement of Cash Flow account.
2 In the CS column (Credit Statement of Cash Flow), select the Statement of Cash Flow account that will
receive any credit amounts for the account.
3 In the DS column (Debit Statement of Cash Flow), select the Statement of Cash Flow account that will
receive any debit amounts for the account. By entering the account number in both the CS and DS
columns, both credit and debit amounts for the account will update the Statement of Cash Flow.
4 Position the insertion point on the Statement of Cash Flow account whose balance you want to update
based on selections made in the Balance Sheet and Income Statement accounts.
5 In the CS column for the target Statement of Cash Flow account, select the appropriate code for the type
of balance to be linked. For example, a "D" calculates the difference between active and prior period
balances.
6 In the DS column for the target Statement of Cash Flow account enter an "A" to specify that the Statement
of Cash Flow balance will be automatically updated from a Balance Sheet or Income Statement account.

Tip
There is no limit to the number of Balance Sheet or Income Statement accounts that can be linked to any
one Statement of Cash Flow account. For example, both Common Shares and Preferred Shares can be
linked to Statement of Cash Flow account number S31.

Entering amounts manually in the Statement of Cash Flow

In some circumstances, it might not be desirable to automatically update the additions and disposals for capital
asset Statement of Cash Flow accounts. In these circumstances, you may want to manually calculate Statement
of Cash Flow balances. Working Papers provides you with a mechanism to do this.
Amounts can be manually entered for Statement of Cash Flow accounts that are not automatically updated
from the Balance Sheet or Income Statement in the Report setup (i.e., the DS and CS columns are blank).

Working Papers 2005

 There are two ways to manually enter amounts in the Statement of Cash Flow:

Entering amounts manually in the Cash Flow setup

1 On the Account menu, select Working Trial Balance and then Cash Flow.
The Cash Flow setup displays all accounts that are not automatically updated from Balance Sheet or
Income Statement accounts.
2 Enter current year and prior year balances for the applicable accounts.

Entering an amount as an adjusting journal entry

1 On the Account menu, select Adjusting Journal Entries.
2 Click New Entry and enter the details for the journal entry.
3 Select a Type of Statement of cash flow.
4 Record the transactions for the relevant cash flow accounts.

Tip:
When inputting large numbers in the journal, there may be a problem with displaying them properly due to
their length. Correct this in one of two ways: either change the Program default options (in Tools
Options Documents) to display whole numbers only; or change your display font (in Tools Font
settings) to be a font such as Arial Narrow to squeeze more characters into the column.

Working Papers Producing Draft Financials • 88

Creating Consolidations and
Combinations

Overview to Consolidating Files

The consolidation feature in Working Papers allows you to combine several client files into one client file (the
parent company) for the purpose of publishing consolidated financial statements. Working Papers consolidates
data from subsidiaries into the parent file by map number.
You must ensure that the map numbers for the parent company and subsidiaries are assigned uniformly and
then Working Papers takes care of the rest.
In addition to preparing consolidated financial statements according to generally accepted accounting
principles, the consolidation function can be used for joint venture accounting, fund accounting, product and
life cycle analysis and any type of multi-entity performance monitoring and documents. With consolidated
documents, consolidated files can be organized and maintained quickly and then extended to different types of
non-financial accounting documents and schedules.
There are three ways to consolidate files in Working Papers.

1. Real-time consolidation (internal)

Consolidation can be done within a file at multiple levels and updated in real-time. Although the process of
combining subsidiary client files that are maintained separately from the consolidated file can still be used,
many situations exist where it is far more practical and efficient to combine and consolidate accounts for
different types of entities in one file.

2. Batch consolidation (external)

Working Papers creates a link from the consolidated file to client files maintained externally. This is useful if
records for the combined entities are entered and updated on different computers or networks. Once the
individual client files are completed, the entities are consolidated into one file. Note that if externally-
maintained client files are included in the entity structure, they must be physically in the file path you specified
each time you re-consolidate.

Note
If you are using period balances and the sub entity and parent are set up, then during a consolidation the
period balances will be brought into the file during the consolidation process.
If either period balances are not used or the subentities and parent entity are not set up then only the year-
end balance will be brought into the consolidated file. The general ledger detail will not be brought into
the file during the consolidation process.

3. Combining batched files and real-time files

Working Papers can combine and consolidate a file that is a mixture of both real-time and batch files. It is
completely possible to set up an entity structure where Sub Company 1 has an external source file (updated by
batch), Sub Company 2 and Sub Company 3 are maintained within the consolidated file and Sub Company 4
has an external source file (updated by batch). There is no limit to how you can build your consolidation tree.

Working Papers 2005

 Features of the Consolidation Function

Introducing the Entity Structure

Consolidated files are built based upon the tree structure seen in the Windows Explorer and Working Papers'
Document Manager. This tree allows for any number of branches.

Drag and Drop Interface

The Consolidation dialog uses Drag and Drop functionality. Because you build consolidated files as trees, the
method for combining and consolidating entities is very simple to use. You can easily construct and organize
complex organizations. The consolidation tree is very manageable and can handle multiple branches with little
or no limitation.
Each entity identifier is included in a separate field that appears as a prefix to the account number but is not
combined with the account number. Therefore, an account number can be identical from entity to entity.

Entity Abbreviation Account Map #

#
Consolidation Corporation CONSOL 205 215
Sub Company 1 SCO1 205 215
Sub Company 3 SCO3 205 215
Sub Company 3, Division 1 SCO3D1 205 215
Sub Company 3, Division 2 SCO3D2 205 215
Sub Company 4 - 50% SCO4 205 215
Sub Company 2 SCO2 205 215
Sub Company 4 - 50% SCO4 205 215
Sub Company 5 SCO5 205 215

Combination accounts do not really exist in the file, but instead, are accumulated using the logic of the map
number and consolidation tree (entity structure). In the above example, any accounts in Sub Company 3 and
Sub Company 4 assigned to the same map number in the consolidation company are accumulated and
displayed as a combination account in Sub Company 1.

The Context Entity Selector

The global context entity selector appears on the main tool bar if more than one entity has been set up in the
consolidation dialog.

This selector box displays the consolidation structure exactly as you built it in the Consolidation dialog.

Working Papers Creating Consolidations and Combinations • 90

 Whenever you access dialogs, lists and document settings, this global context selector determines which
entity's working trial balance, map number and documents will be shown. For example, if you are looking at
the working trial balance and the Global Context Entity Selector is set at Sub Company 3, then the working
trial balance for all the accounts of Sub Company 3 are displayed. You can change the entity quickly by
selecting a new entity from the selector without having to exit the working trial balance.
In certain cases, however, a local context entity will take precedence over the global context entity. For
example, in the Document Property dialogs for automatic documents and CaseView documents, a local
context entity can be set and regardless which entity is chosen globally, the document will use the local
settings, ensuring that the integrity of the configuration of any document is maintained.

How to Set up a Consolidated file

Setting up the client file for the parent company

You set up the client file for the parent company (consolidated) file exactly as you would set up a single client
file.
Please refer to the section "Deciding how to create a client file".

Setting up the consolidation tree structure

Setting up the entity structure is as easy as setting up documents on the Document Manager. You can create
the tree structure according to how the entities should be combined. Each entity can have additional properties
such as the name, abbreviation (for CaseView formula purposes), contributed share and existing links (i.e. one
entity being in more than one branch of the tree such as Sub Company 4 below.)

Working Papers 2005

 Note
The most effective way to set up a subsidiary like Sub Company 4 that contributes to more than one entity
in the consolidation structure is in an external client file updated by batch to the entities it contributes to.

Real-time Consolidation

Combining and consolidating entities within the parent consolidation file

The longest part of combining and consolidating entities in real-time is setting up the subsidiary account
structures. Once that is done, updating the file is as simple as updating a single client file.
To use real-time consolidation effectively, pay particular attention to the Global Context Entity Selector and
the copy and paste capabilities in the Working Trial Balance setup.
After you have built the consolidation tree, you can create the account structure, worksheets and documents for
each entity by starting with one subsidiary. Then copy and paste its features to set up the next entity.

Adding an internally-maintained entity to the consolidated file

1 On the File menu, select Consolidation.
2 Click New to set up a new entity.
3 In the Name field, enter the name of the entity as it will appear in the consolidation structure. This
description is displayed in the global and local context entity selectors and on all automatic documents that
display the entity name. Names entered in this field can be up to 50 characters long.
If the legal name of the entity is longer than 50 characters and must be displayed in full on your
statements, click to enter the extended name for the entity. The extended name does not appear on
Working Papers automatic documents but can be linked to CaseView documents.
4 Working Papers automatically fills in the Abbreviation field for you with the first letter of each of the
words in the child entity's name. If you prefer, you can manually enter a short identification code for this
entity in the Abbreviation field. CaseView uses this code in many calculation formulas. A good choice for
this abbreviation is the company or division number. The abbreviation may be up to 6 characters long.
5 In the External Source for Entity Detail area, click None. Make any other selections for customizing the
information included in the consolidation.
6 In the Fractional Contribution to Parent Entity area, enter the fraction or percentage of the current year
balances to consolidate into the main file. You can enter the contribution as a fraction. Use a slash to
denote the fraction as follows: 1/3, 2/7, etc.
7 As applicable, enter in the fractional or percentage contributions of the budget, forecast and prior year
balances to consolidate into the main file. As above, the contribution may be entered as a fraction.
8 Click OK to return to the Consolidation dialog.

Setting up the subsidiary companies' records

The best way to set up the records of a subsidiary company is to import them. Importing records from
accounting software, working paper software or ASCII text files automatically builds the chart of accounts,
enters the balances and, if desired, general ledger details. Then to finish setting up a company, you just need to
assign the imported chart of accounts to mapping numbers.
You can set up a subsidiary's chart of accounts, balances and details by inputting them manually. This is a lot
of work and should only be done if you have no other way of getting the records into your consolidated file. If
you are inputting your records, you can still save some effort by copying and pasting data from one entity to
another.

Working Papers Creating Consolidations and Combinations • 92

 Note
DO NOT attempt to set up a subsidiary's records by copying template from another client file. Using the
Copy Template function will replace the chart of accounts and trial balances for all the companies (parent
and subsidiaries) that are in the consolidation structure.

Importing data into a consolidated file

Importing data from accounting software, working paper software or ASCII text files is similar to importing
data into a single client file. The difference is that you must designate which entity the imported accounts are
to go to by selecting the name in the Global Context Entity Selector.
Before performing the import, it is recommended that you copy the client data file to your hard drive as it is
faster to import from the hard drive rather than the floppy drive.

Assigning subsidiaries' accounts to map numbers

The map number is the heart of the Consolidation function in Working Papers. The charts of accounts for all
entities in a consolidated client file must be assigned to the map numbers in the consolidated company file.
Note that there is only one mapping database for the whole consolidation structure. Once you have mapped the
accounts to the mapping numbers, financial reports for each and every entity in the consolidation can be
printed from a single set of financial statement settings laid out in the Mapping Report screen.
1 Click the Global Context Entity Selector and select the name of the entity whose accounts you want to
assign to the mapping database.
2 On the Account menu, select Assign Mapping Numbers.
3 Under Unmapped Accounts, select the account(s) you want to assign to a map number.
4 Under Mapping Numbers, select the map number you want to assign the accounts to.
5 Click Map.
6 Repeat steps 3 through 5 until the entire trial balance is assigned to the appropriate map numbers.
7 Click OK.

Using the Local Context Entity Selector

When you open the Document Properties dialog in a consolidated file, notice the addition of a context entity
selector. This is the Local Context Entity Selector. It is available when creating or editing Account analysis,
Account reconciliation, Analytical review, Chart of accounts, Financial Statement, Adjusting Journal,
Leadsheet, or Trial Balance documents. This selector allows you to assign the document to a specific entity in
the consolidation structure. Only that entity's data will be contained in the report.
You can save a lot of effort by creating one document for all the entities in the consolidated file by selecting
Default Context. Using Default Context means that when you print the document from the Document
Manager, it will draw the data from the entity selected in the Global Context Entity at the time of printing.
Then to print the same report for another entity, just change the selection in the Global Context Entity selector.

Batch Consolidation

Combining and consolidating entities from external Working Papers files

In certain cases, you will want to keep separate Working Papers files for each subsidiary in the consolidation
structure. Combination and consolidation of these files can be done easily. In fact, when you open a
consolidated file that is linked to external client files, Working Papers will display a message when they have
been updated and ask if you want to re-consolidate.
To re-consolidate, access the Consolidation dialog and click the Apply button. All details from the source file
will be combined into the target file in a batch using the existing entity structure. The resulting target file will
be identical to a file where all the entities have been processed together.

Working Papers 2005

 Adding an entity from an external client file to the consolidated file
1 From the File menu, select Consolidation.
2 Click New to set up a new entity.
3 In the Name field, enter the name of the entity as it will appear in the consolidation structure. This
description is displayed in the global and local context entity selectors and on all automatic documents that
display the entity name. Names entered in this field can be up to 50 characters long.
If the legal name of the entity is longer than 50 characters and must be displayed in full on your
statements, click to enter the extended name for the entity. The extended name does not appear on
Working Papers automatic documents but can be linked to CaseView documents.
4 Working Papers automatically fills in the Abbreviation field for you with the first letter of each of the
words in the child entity's name. If you prefer, you can manually enter a short identification code for this
entity in the Abbreviation field. CaseView uses this code in many calculation formulas. A good choice for
this abbreviation is the company or division number. The abbreviation may be up to 6 characters long.
5 In the External Source for Entity Detail area, click the Existing File radio button to indicate that this entity
is linked to an externally-maintained client file. The consolidated file will be updated by batch. Click the
Browse button to locate the file and enter the file path in the path box.
6 Click any of the applicable buttons to include Prior year, Budget, Forecast or Foreign Exchange balances
that were entered in the individual client files. You can also exclude zero balance accounts and chose to
synchronize the account properties of the entity which means that if account properties (sign, mapping,
leadsheet, etc.) are modified in the entity file, those changes come across to the consolidated file during
the consolidation process.
External files are processed, one account at a time, and brought into the parent with the account number
used as the unique key during the consolidation. Accounts from the external file are added to the parent
file. On subsequent consolidations, if the account number exists in the parent, it is updated, otherwise, it is
added. If annotation exists for an account in the parent file, it is not overridden by any annotation in the
external file.
7 In the Fractional Contribution to Parent Entity area, enter the percentage of the current year balances to
consolidate into the main file. You can enter the contribution as a fraction. Use a slash to denote the
fraction as follows: 1/3, 2/7, etc.
When you look at the Working Trial Balance setup of a file in a consolidation structure, you will see all
balances at 100%. The contribution percentages are applied to the documents. Thus, to see the balances
with contribution percentages applied, print or preview the documents.
8 If you are consolidating budget balances, enter in the Budget balances field the fractional or percentage
contribution to consolidate into the main file.
9 If you are consolidating prior year balances, enter in the appropriate fields the fractional or percentage
contribution to be consolidated into the main file.
10 Click OK to return to the Consolidation dialog.

Note:
Changes to the entity structure of the external client file must be done in the external file itself.

Consolidating a mixture of real-time and batch files

Creating a consolidated file that is a mixture of files updated both in real-time and by batch is a matter of
setting up all the real-time files and then linking in the batch files.
1 Set up the internally-maintained entities updated in real-time.
2 Set up the externally-maintained entities updated by batch.

Working Papers Creating Consolidations and Combinations • 94

Processing the Consolidation

Consolidating client files

Internally-maintained entity files will be updated in real-time as data is changed. When you add a new entity to
the consolidation tree or want to update the data from externally maintained files, you will have to re-build the
consolidation file. If you are using client files outside the consolidated file and one or more of them have been
updated, Working Papers will display a message when you launch the consolidated file informing you of the
update so that you can re-consolidate.
1 On the File menu, select Open to open the consolidation file.
2 On the File menu, select Consolidate.
3 If applicable, click New to add any new entities to be updated by batch to the structure.
4 Click Properties to modify existing entities.
5 If desired, select an entity in the list and click Delete to remove it from the structure.
6 Click Apply or OK to build the consolidation file.

How the Entity Structure Works

Once the tree system has been set up, you have options to create components such as the chart of accounts,
financial statement layouts, automatic documents and CaseView documents for one entity based on the
components of another entity.

Mapping numbers
The heart of the consolidation function is the mapping numbers database. Because there is only one mapping
number database and because the account numbers for each entity must be assigned to it, then consistency is
guaranteed among the entity files in a consolidated client file.

Working Trial Balance

Based on the Global Context Entity Selector, the working trial balance will show actual accounts and, if
applicable, the accumulated balances of any combined accounts of the entity selected. To view the makeup of
any combination account, you can see the listing under the Entity column.

Journal Entries
Based on the Global Context Entity Selector, journal entries (including any eliminating entries) can be made
for this entity without having to select an entity for each account.
The lookup for the chart of accounts displays all accounts for that entity, or in the case of a combined account,
all accounts from entities included in the combined entity.

Documents
All documents will be based on the entity displayed in the Global Context Entity Selector. The Global Context
Entity Selector will only apply to the document if a local context entity has not been included in the properties
of the specific document. Furthermore, you can drill down from the accounts for any entity to the accounts for
the next entity in the hierarchy.

Automatic Documents
To further facilitate combination and consolidating entities, we have added document formatting on the report
tab in the mapping dialog. For example, this means that a draft balance sheet and income statement layout can
be configured once for all entities and files. Users do not have to learn and apply the document formatting
commands to generate such documents. If desired, customized formatting can still be done for each entity
using the Report tab under Account Working Trial Balance.
Working Papers 2005
 Furthermore, you can drill down from the accounts for any entity to the accounts for the next entity in the
hierarchy.

CaseView Documents
With CaseView, intelligent documents can be created using any account balance (actual or combination) for
any entity. Special calculations have been added to ensure that the use of wild cards in any formulas will
access entity data in a very efficient manner.
Along with CaseView’s new drill down capability to any Working Papers automatic document, which can be
further drilled down, you can easily display all the supporting source accounts making up any balance in a
CaseView document.

Entering Transactions in a Consolidated File

Transactions from entities contained in the consolidated file are entered as you would enter transactions in a
single client file, taking care to designate the entity to which they apply. Transactions are updated in real-time
and therefore, are reflected in the statements immediately.
The details of transactions entered in externally-maintained client files are not present in the consolidated file.
However, their effects are reflected in the consolidated balances the next time the consolidated file is updated
in the Consolidation dialog. When you access a consolidated file that has links to external client files, Working
Papers will check those files and inform you if they have been updated so that you can re-consolidate. After
the consolidation, any journal entries that are input in the original files are not reflected in the consolidated file
balances until the next re-consolidation.

Note
The link between a consolidated file and a client file it consolidates by batch is a one-way link. Entries
entered in the consolidated file will not be reflected in any client files consolidated into it by batch. Make
all journal entries to any of these subsidiary client files in the external file only. For more information, see
Other Journal entries and consolidated files.
In a fractional contribution, multi-level consolidation, eliminating entities are taken at 100% for the level
they were entered on only. Higher level fractional contributions still apply.

Preparing Draft Financial Statements in a Consolidated File

Entities are consolidated on the map number. In order to prepare consolidated draft financial statements using
Working Papers, it is necessary to become familiar with formatting a document using the Report tab under
Account Mapping. For example, it may be necessary to group certain map numbers together, insert page
breaks, create headings or total lines, or create schedules to the Balance Sheet or Income Statement.
An alternate to formatting the draft financials using Mapping from the Account menu is to use a sample final
financial statement document in CaseView. In this case, assuming the format of the statement is acceptable, it
should only be necessary to link map numbers in Working Papers to the statements in CaseView.

A note about consolidations and the Working Trial Balance

When you look at the Working Trial Balance in a consolidation structure, you will see all balances at 100%.
The contribution fractions and percentages are only applied to the documents. Thus, to see the balances with
contribution percentages applied, print or preview the documents for the subsidiary involved.

Working Papers Creating Consolidations and Combinations • 96

Getting Ready for Next Year

Cleaning up your Client File

The Archive process allows a user to clear unwanted documents, issues and annotation from a client file. The
Archive wizard automates the process to make file clean up, such as cleanup done before a year-end close,
simple and efficient.
Archiving the file does the following:
Clears any issues not set to "Archive". See Archiving Issues.
Deletes any documents (as well as associated .bak or .tmp files) where the Archive check box has not
been selected under Document Properties. See Archiving Documents.
Deletes all annotation references to documents that have been deleted as part of the Archive process.
Optionally, clears History or Milestones from the file.

Archiving your Client File

1 Before running the archive process, you need to decide which documents and issues should be removed
from the file, and for each document or issue to be removed from the file, ensure that the proper option has
been selected.
For more information, see the topics, Archiving Issues and Archiving Documents.

Note:
Running the archive process prior to a year-end close ensures that the new file contains only wanted
documents and information. If, on the other hand, you wish to have items not marked for Archive included
in your next year's file, you should complete your year-end close on the file, create the next year's file, and
then go back and run the Archive process on the prior year's file to remove unwanted documents, issues
and history items.
2 On the File menu, select Archive.
3 Select Archive History if you want to keep all the history items currently in the file. Once this option is
selected, select whether to also archive milestones as well. Click Next.
4 The Archive wizard displays the items that will be removed from the file when the Archive process is run.
Review the items listed to ensure that nothing will be removed from the file that should not be removed.
Click Cancel to not run the Archive process at this time.
5 Click Archive to start the process.

Note
On the Document Manager, you can use filters to quickly see which items have been or have not been set
to Archive. On the View menu, select Filter, and then either Filter By/ Marked for Archive or Filter
By/ Not marked for Archive.

Working Papers 2005

 Year-end Close

Performing a Year End Close

After completing the fiscal year, Working Papers provides a means to close a file to the next year. When you
close a file, Working Papers creates a brand new file. Based on your choice, Working Papers rolls forward the
current file’s closing balances to create the opening balances for the new file. In addition, the current year
balances become the prior year balances in the new file based on the client profile settings.

Note
You can close the file to the same name as your current file. However, the new file replaces the old file.
You will no longer have access to last year’s file, as it is replaced by the new year’s file. It is strongly
recommended to make a backup of the file before closing out to the same file name.

If you want, you can Archive your file prior to doing a year-end close. For more information, see Archiving
your client file.

Performing a year-end close

Close the client file to the same name if you perform a yearly review on the working paper file based on yearly
information provided by the client. Once the tax returns are filed, compress the client file using the Working
Papers Save Compressed feature and copy it to another location for storage until next year. When it’s time for
the next review, copy the client file back to your hard drive or network, open the file, and perform the year end
close to the same name.

Closing to a New File

1 While in the file to be closed, on the File menu, select Year End Close,
2 Click Browse to specify the folder and file name for next year’s file. File names can be one to 100
characters long and can include spaces.
3 Select Update Prior Year balance data if you want the current year balances to become the prior year
balances. If this option is selected, the current and final balances in this year's file will become the prior
and opening balances for next year's file. Any accounts that are locked will be unlocked.
4 Select Update Next Year's opening balance data if you want to automatically create a closing entry by
posting all Income Statement balances to retained earnings. The account number for Opening Retained
Earnings must be specified.
Click Multiple if retained earnings is to be distributed to more than one account. Enter the account
numbers and applicable percentages for the distribution of retained earnings. Performing a year-end close
allocates the net income or loss to these accounts based on the percentages you input. Therefore, the
percentages must total 100%.
5 Select if you wish to roll forward budget and/ or forecast amounts.
6 Select Update CaseView Roll Forward Cells to update input cells in CaseView documents with new
values. This option is only applicable if Roll Forward options were specified for input cells in CaseView
documents. All linkage calculations update automatically. (Refer to the online CaseView help for more
information on preparing input cells for a roll forward.)
7 Select aspects of referencing (including tickmarks, notes and annotations for both Working Papers and
CaseView), spreadsheet analysis, foreign exchange, and program or checklist completion information that
you want to appear in next year's file.
8 Click OK to process the year-end close. If closing to a new file name, a new file will be created.

Note
Prior year adjustments are always kept on a year-end close and can be used when displaying reports.

Working Papers Creating Consolidations and Combinations • 98

Performing a year end close to the same file name
1 While in the file to be closed, on the File menu, select Year End Close.
2 Click Browse to specify the folder and file name for next year’s file.
3 Select Update Prior Year Balance Data if you want the current year balances to become the prior year
balances. If this option is selected, the current and final balances in this year's file will become the prior
and opening balances for next year's file. Any accounts locked in the current file will be unlocked.
4 Select Update Next Year's Opening balance data if you want to automatically create a closing entry by
posting all Income Statement balances to retained earnings. The account number for Opening Retained
Earnings must be specified.
Click Multiple if retained earnings is to be distributed to more than one account. Enter the account
numbers and applicable percentages for the distribution of retained earnings. Performing a year-end close
allocates the net income or loss to these accounts based on the percentages you input. Therefore, the
percentages must total 100%.
5 Select if you wish to roll forward budget and/ or forecast amounts.
6 Select Update CaseView Roll Forward Cells to update input cells in CaseView documents with new
values. This option is only applicable if Roll Forward options were specified for input cells in CaseView
documents. All linkage calculations update automatically. (Refer to the online CaseView help for more
information on preparing input cells for a roll forward.)
7 Select aspects of referencing, spreadsheet analysis, foreign exchange, and program or checklist completion
information you want to appear in next year's file. Options selected here affect all automatic documents on
the Document Manager of next year’s file.
8 Click OK to process the year-end close. If closing to a new file name, a new file will be created.

Note:
Prior year adjustments are always kept on a year-end close and can be used when displaying reports.

Performing a Multiple Year End Close

A multiple year-end close allows you to work with a new current year’s file, even though the previous year’s
file is not yet complete. Once the prior year’s file is complete, another year-end close can be performed from
the prior year’s file to the new year’s already existing file. The new year’s data is not disturbed.
In this case, when performing the year-end close, a new file name must be entered as you do not want to
overwrite the existing file that you are closing. For example, the previous year’s file could be called ABC01.
When performing the multiple year-end close, name the new year’s file ABC02. The Profile year-end date and
processing period dates are automatically incremented by one year to reflect the new fiscal year.
Once final adjustments are completed, perform the year-end close again to the same name (in this example,
ABC02). Current and final balances in the 2001 file replace the opening and prior balances in the 2002 file.
Transactions within the fiscal year of ABC02 are left untouched.

Note
When performing a close to an existing file, annotation and commentary text are not copied again.

Working Papers 2005

 Performing a multiple year end close
Not all closing steps are repeated when the second year-end is done to the existing file.
Type of close Actions performed
Close to new file or CaseView cells updated and rolled
close to the same file forward.
Balances for open, prior, forecast and
budget rolled forward.
Milestones deleted.
Client Profile dates rolled forward.
Outstanding GL transactions
updated.
Tax codes converted.
Close to an existing New accounts, maps and groups
file (multiple year merged.
end close) Balances open, prior, forecast and
budget rolled forward.
Annotation and commentary text are
not copied again.

Exporting Client Data

Assigning tax codes to the chart of accounts

1 On the Account menu, select Assign Tax Export Codes.
2 Select the account in the Unassigned Accounts box.
3 Select the tax code in the Tax Codes box.
4 Click Assign.
5 Click Apply to save the change to the working trial balance without closing this dialog. Saving your
changes often is wise when you are assigning a large number of accounts to a large tax code database.
6 Repeat steps 2 to 5 until all the accounts have been assigned.

Note
The available tax codes vary depending on the type of tax entity and the tax jurisdiction of the client file.
To remove accounts from a tax code, select the account in the right-hand box and then click Unassign.
For those tax codes marked with an * in the tax code list, you can define sub codes and assign accounts to
those sub codes. If using sub codes, however, do not assign an account to the top-level tax code or there
may be problems during the export of information. If the tax code has no user-defined sub code, an
account can be assigned to it with no problem.

Viewing the tax code report

1 On the Account menu, select Working Trial Balance and then click the Tax tab.
2 On the File menu, select Print.
Working Papers prints the chart of accounts with the assigned tax codes.

Specifying tax information for the client file

1 On the File menu, select Client Profile and then click the Name/Address tab.
2 In the Tax Jurisdiction box, select the tax jurisdiction for the client from the drop-down list.
3 In the Tax Entity box, if applicable, select the appropriate tax entity for the client file.

Working Papers Creating Consolidations and Combinations • 100

Exporting client data to tax packages
1 On the File menu, click Export, and then Tax Software.
2 In the Tax Software box, select the tax package to which you want to export.
3 Click Browse to specify the folder where the export files are to be placed.
4 In the Export Filename box, enter the file name of the export file.
5 Complete any additional options.
6 If you are exporting data for a consolidated company, do the following:
a To export the information about a single entity, select Entity Specific Export.
b To export any associated sub entities along with the entity, select Include Sub Entities. Note that you
will be exporting a consolidated total of the parent company and all its subsidiaries.
7 When the information is complete, click OK.

Tip
Some exports require that you enter extra information. Please consult the Export Index for more details on
the tax package to which you are exporting.
Before attempting to export data to a tax package, you must enter the relevant codes in the Tax Code
column in the Tax setup screen. In addition, after a year-end close, you should review the tax codes
assigned for any now obsolete tax codes, so that they can be reassigned to active tax codes instead.
Working Papers updates the program for available tax codes every year.

Note
The top-level company name and address will be included for all tax exports. If you are exporting entity-
specific data from a consolidated file, you will need to modify the company name and address in the tax
package once the import to the tax package is complete.

Export Index
The following are the tax packages for the United States to which Working Papers Working Papers exports
data. If you want to export to tax software for a country other than the United States, open the Client Profile
dialog and select another country in the Tax Jurisdiction box.

Working Papers exports

• ATX Max
• A-plusTax
• CPA Tax
• CCH Pro System fx
• CLR (Custom Bridge)
• CLR Fast-Tax (DOS)
• GoSystem Tax/CLR Fast-Tax (Windows)
• Lacerte
• Micro Vision
• Pencil Pushers
• SCS/Compute
• Tax Relief
• Turbo Tax ProSeries
• UltraTax

Working Papers 2005

 Exporting adjusting entries
1 On the File menu, select Export, and then Adjustments.
2 In the Software box, select the package being exported to.
3 In the Export File box, enter the path to the directory where the export files are to be placed. Click Browse
to locate the directory manually.
4 If you are exporting data for a consolidated company, do the following:
a To export the information about a single entity, select Entity Specific Export.
b To export any associated sub entities along with the entity, select Include Sub Entities. Note that you
will be exporting a consolidated total of the parent company and all its subsidiaries.
5 Click OK to process the export.
Export files exactadj.txt
created:
Exact
M.Y.O.B. cwmyob.txt
QuickBooks cwquickbb.iff
Sage Line 50 cwsage.csv
(version 9)
Simply cwsimply.txt
Venice cwvenice.txt

Working Papers Creating Consolidations and Combinations • 102

Reference

Keyboard Shortcuts
Note: Some keyboard shortcuts have changed or been added in this version of Working Papers. These are
denoted by a * and the shortcut's legacy function (if any) is listed in brackets for reference. To use these legacy
keyboard shorts, on Tools menu, select Options, then click General. Click the option Use old keyboard
shortcuts.

To Press
Drop to the next row +
Print a selected document from the Document F2
Manager
Print Preview a document F4
Refresh (was Jump to a document) * F5
Expand to a supporting document F6
Display a list of applicable items that can be F8
selected for automatic insertion into a column
in the Report setup, Account setup or Mapping
database setup (was Clear pagination) *
(Un)Fold a fold line in a browse window F11
Restore columns F12
Select all in a browse (was Edit a line or row CTRL+A
in a browse window) *
Copy a selection of text to the clipboard CTRL+C
Delete a line CTRL+D
Access the Other Journal Entries worksheet CTRL+E
Find an account or document CTRL+F
Jump to a document or dialog (New 2004) CTRL+G
Insert a new document or a new line CTRL+I
Insert Adjusting Journal Entries CTRL+J
Select a line CTRL+L
Display properties CTRL+M
Create a new file CTRL+N
Open a file CTRL+O
Print a document CTRL+P
Access the Report setup CTRL+R
Paste a selection from the clipboard to a CTRL+V or SHIFT+INSERT
document
Access the Working Trial Balance CTRL+W
Cut a selection of text CTRL+X or SHIFT+DELETE
Undo a paste from the clipboard CTRL+Z OR ALT+BACKSPACE
Add Line Annotation CTRL+F2
Add Total Annotation CTRL+F3

Working Papers 2005

 To Press
Close the currently open window CTRL+F4
New Note CTRL+F5
New Tickmark CTRL+F6
New Document Reference CTRL+F7
New Manual Reference CTRL+F8
Insert commentary text CTRL+F9
Scroll to the top of the window CTRL+HOME
Scroll to the bottom of the window CTRL+END
Shuffle Down one line CTRL+DOWN ARROW
Shuffle Up one line CTRL+UP ARROW
Shuffle Down one page CTRL+PAGE DOWN
Shuffle Up one page CTRL+PAGE UP
Access the account split up window CTRL+SHIFT+S
Exit the application ALT+F4
Switch Document Manager to Docking View ALT+F7
View document properties ALT+ENTER
Open a folder on the Document Manager ALT+Right Arrow (with the cursor
on the folder)
Close a folder on the Document Manager ALT+Left Arrow (with the cursor
on the folder)
Open all folders of the same level on the ALT+SHIFT+Right Arrow (with
Document Manager the cursor on one of the folders)
Close all folders of the same level on the ALT+SHIFT+Left Arrow (with the
Document Manager cursor on one of the folders)

Getting Help

Using Help
Working Papers comes equipped with a complete online help that includes both reference and step-by-step
information.
There are several ways of accessing help. Context sensitive help is step-by-step information to guide you
through a particular task or dialog box. Pressing the F1 key while on a particular menu item, in a dialog box, or
any of the browse windows provides an explanation of the function performed by that area of the software.
Pressing Help while in a dialog also accesses this context specific information.
Selecting Help Topics from the Help menu accesses a complete online reference guide. The Working Papers
Help consists of the Help Contents window, search features and procedure windows. The Help Contents is an
overview of the information provided in the reference guide. The Search features allow you to search the Help
system by keywords, while the Procedure windows offer reference information complete with step-by-step
procedures to help you accomplish your tasks.
If you are unfamiliar with using a Help system, select the menu command Using Help.

Getting Technical Support Worldwide

The CaseWare Support Network offers you a wide range of choices and access to high-quality, responsive
technical support.
Before contacting technical support, please check the Working Papers online reference guide, and any other
documents included with this package as your first source to solve a problem. Then check the CaseWare
website for the latest troubleshooting and technical information.

Working Papers Reference • 104

If you are unable to find the solution, you can receive information about obtaining CaseWare technical support
by contacting your nearest CaseWare distributor.

What You Need to Tell Us

If you are contacting technical support by telephone, you should be at the computer where you are having
the trouble and have your documentation handy. Each time you contact us please include, or be prepared to
provide, the following information:
1 Your Client Number.
2 The product name and version number found by choosing About from the Help menu.
3 The type of computer hardware you are using.
4 The software version number of MS-Windows.
5 The exact wording of any error messages that appear on your screen
6 A description of what happened and what you were doing when the problem occurred.
7 A description of how you tried to solve the problem.

Contact Us
Comments and suggestions about our software and this help system are greatly appreciated. As a user of our
products, you are in a unique position to provide ideas that have impact on future releases of this and other
products. Please send comments by e-mail to support@caseware.com.

Working Papers 2005

 Index
referencing .......................................................................55
A staff ..................................................................................26
tickmarks .........................................................................44
access rights......................................................................... 27 users to groups .................................................................27
accessing adding accounts
CaseView ........................................................................ 28 to account setup ...............................................................37
report setup...................................................................... 82 to cashflow.......................................................................86
the adjusting journal entries worksheet ........................... 47 adding documents
the other entries worksheet.............................................. 38 oustanding credit document .............................................69
the working trial balance ................................................. 39 outstanding debit documents............................................69
account analysis to Document Manager......................................................51
document formats............................................................ 76 adding new issue types .........................................................60
document properties ........................................................ 76 adjusting column width ......................................................... 9
performing by amount..................................................... 77 adjusting journal entries .....................................................102
performing by date .......................................................... 76 accessing..........................................................................47
performing using filters................................................... 77 amount as adjusting entry ................................................88
account assignment.............................................................. 43 deleting ............................................................................49
account mapping editing ..............................................................................49
assigning to accounts....................................................... 43 entering ............................................................................48
autofilling account properties.......................................... 43 exporting to certain software..........................................102
creating map numbers ..................................................... 16 making .............................................................................48
performing....................................................................... 43 adjusting journal entry
account reconciliation document formats ............................................................47
adding document to Document Manager ........................ 68 allocating work.....................................................................28
automatic......................................................................... 67 amount
entering statement information........................................ 69 performing account analysis by .......................................77
manual............................................................................. 67 analysis
performing a manual reconciliation................................. 67 performing by amount......................................................77
reconciling outstanding credits........................................ 70 specifying a date range.....................................................76
reconciling outstanding debits......................................... 70 specifying a range of accounts .........................................77
understanding the reconciliation document..................... 68 analytical review
account setup calculating ratios based on shares ....................................80
creating accounts............................................................. 37 creating documents for.....................................................77
modifying accounts ......................................................... 40 document formats ............................................................77
split-ups........................................................................... 41 settings .............................................................................78
viewing transactions........................................................ 40 thresholds for variance analysis .......................................78
accounting symbols ............................................................. 44 using variance worksheets ...............................................78
accounts analyzing
adding using accumulators .............................................. 85 accounts by amount .........................................................77
analyzing ......................................................................... 76 accounts by date...............................................................76
assigning to leadsheets .................................................... 64 an account by using a filter ..............................................77
creating............................................................................ 37 annotating
creating statement of cash flow ....................................... 86 accounts ...........................................................................44
deleting............................................................................ 41 documents ........................................................................55
finding............................................................................. 40 spreadsheets .....................................................................74
for draft financial statements........................................... 82 viewing notes ...................................................................55
linking to the statement of cash flow............................... 87 working papers.................................................................55
modifying........................................................................ 40 annotation.............................................................................56
referencing ...................................................................... 44 archive
renumbering .................................................................... 41 client file ..........................................................................97
setting up rounding.......................................................... 84 ASCII ...................................................................................35
accumulating balances......................................................... 85 loading layout options......................................................36
accumulating columns ......................................................... 85 overview ..........................................................................35
accumulator levels ............................................................... 85 saving layout options .......................................................36
accumulators text files ...........................................................................35
clearing totals .................................................................. 85 assertions..............................................................................71
levels, entering ................................................................ 85 Assign subsidiaries' accounts to map numbers .....................93
adding assigning...............................................................................27
annotation........................................................................ 56 access rights .....................................................................27
annotation text next to tickmark...................................... 45 map numbers to accounts.................................................43
commentary text.............................................................. 56 users to documents...........................................................28
headings to the financial ratio document......................... 80 users to groups .................................................................27
issues............................................................................... 59 auditing symbols ..................................................................44
lines to programs............................................................. 71 autofill ..................................................................................43
ratios................................................................................ 80 automatic account reconciliation..........................................67

Working Papers 2005

automatic documents completing .......................................................................71
account reconciliation ..................................................... 67 creating ............................................................................71
CaseWare IDEA.............................................................. 53 deleting lines....................................................................71
checklists......................................................................... 71 document formats ............................................................71
procedures....................................................................... 71 inserting lines...................................................................71
programs ......................................................................... 71 cleaning up a client file ........................................................97
ratio analysis ................................................................... 79 clearing issues ......................................................................60
types................................................................................ 51 clearing outstanding cheques................................................70
viewing annotation for .................................................... 55 clearing outstanding deposits ...............................................70
clearing totals .......................................................................85
B client file .................................................... 11, 23, 30, 98, 100
archiving ..........................................................................97
balance sheet ....................................................................... 87 closing to a new year .......................................................98
formatting........................................................................ 83 creating ......................................................................23, 91
linking to the statement of cash flow............................... 87 defining the number of users............................................28
balances ......................................................................... 37, 84 entering tax information.................................................100
entering prior year........................................................... 37 planning the engagement .................................................27
investigating on a financial statement ............................. 84 saving as HTML ..............................................................11
bank reconciliation .............................................................. 67 signing in .........................................................................30
bank statement signing out .......................................................................30
entering information for .................................................. 69 updating while signed out ................................................30
book value per share............................................................ 80 client profile .........................................................................37
bookkeeping changing the period date sequence...................................37
deleting transactions........................................................ 39 closing
entering transactions ....................................................... 38 client files ..........................................................98, 99, 100
finding transactions ......................................................... 39 to a new file name............................................................98
browse windows columns ............................................................................8, 83
grouping items in .............................................................. 9 folding................................................................................9
sorting items in.................................................................. 9 hiding.................................................................................8
building leadsheets .............................................................. 64 reordering ..........................................................................8
re-sizing .............................................................................9
C columns, hiding in issue pane...............................................61
calculating ..................................................................... 16, 80 combinations and consolidations
foreign exchange ............................................................. 42 combining entities from different files.............................93
new map numbers ........................................................... 16 combined entities ...........................................................89, 95
percentage of sales .......................................................... 86 combining client files .....................................................89, 95
ratios based on shares...................................................... 80 commentary text
calculations.................................................................... 72, 83 add to a spreadsheet .........................................................74
CaseView and XBRL .......................................................... 19 adding to documents ........................................................56
CaseView documents adding to tickmarks..........................................................45
permitting access............................................................. 28 comparative
CaseWare IDEA .................................................................. 53 figures ..............................................................................37
cash flow Comparing milestones..........................................................58
entries.............................................................................. 88 completing............................................................................60
cash flow setup issues................................................................................60
entering amounts in......................................................... 88 programs and checklists...................................................71
cash flow statements............................................................ 86 Completing account properties automatically ......................41
changing .............................................................................. 54 consolidated files......................................................89, 93, 95
account information ........................................................ 40 adding entities............................................................92, 94
document fonts................................................................ 54 combining entities from external client files....................93
document properties........................................................ 53 context entity selector ......................................................90
leadsheet heading ............................................................ 53 entering transactions ........................................................96
passwords........................................................................ 26 entity structure .....................................................90, 91, 95
period date sequence ....................................................... 37 overview ..........................................................................89
periods....................................................................... 37, 49 preparing statements ........................................................96
rounding for a draft statement ......................................... 84 troubleshooting ................................................................96
tax code rate .................................................................... 49 contacting technical support...............................................104
the normal sign................................................................ 40 Context Entity Selector - Local ............................................93
chart of accounts.................................................................. 39 context entity selector for consolidated files ........................90
assigning map numbers to............................................... 43 converting
Check In Check Out overview............................................. 31 documents to PDF format ................................................12
Check Out............................................................................ 32 converting working paper files.............................................35
undo adjusting entries ..................................................... 32 copying.............................................................................6, 23
undo for documents......................................................... 32 all components.................................................................23
Checking in a document ...................................................... 32 documents..........................................................................6
Checking out a document .................................................... 32 folders ................................................................................6
checklists information from one file to another................................23
items on the Document Manager .......................................6
Working Papers Reference • 108
 Index

some components............................................................ 23 time ..................................................................................52

templates ......................................................................... 23 zero balances..............................................................52, 83
Copying annotation in aoutomatic documents..................... 56 document formats
corporation, tax jurisdiction............................................... 100 Account analysis ..............................................................76
creating ................................................................................ 17 Adjusting Journal Entry ...................................................47
accounts .......................................................................... 37 Analytical review.............................................................77
client files........................................................................ 23 diagnostics .......................................................................75
documents ....................................................................... 51 Leadsheet/Groupings .......................................................63
financial statement footers .............................................. 84 Programs and Checklists..................................................71
group numbers................................................................. 17 Spreadsheet analysis ........................................................73
groups of users ................................................................ 27 document history ..................................................................57
leadsheet numbers ........................................................... 17 Document Manager ............................................................6, 7
programs and checklists .................................................. 71 adding documents ................................................51, 52, 68
statement of cash flow accounts...................................... 86 adding folders ..................................................................52
the staff list...................................................................... 26 adding spreadsheets .........................................................73
tickmarks......................................................................... 44 copying ............................................................................. 6
Creating a calculated map number....................................... 16 creating documents ..........................................................52
Creating a milestone ............................................................ 58 creating folders ................................................................52
Creating a template from a client file .................................. 20 finding documents in the................................................... 7
creating an issue .................................................................. 59 moving documents............................................................ 6
creating calculated group numbers ...................................... 18 moving items .................................................................... 6
Creating draft financial statement documents................ 81, 82 selecting items .................................................................. 6
Creating new issue views tabs ............................................. 60 toolbars ............................................................................. 4
Creating split-ups for accounts ............................................ 41 viewing initials.................................................................. 7
Customizing automatic documents ...................................... 54 document properties .............................................................83
customizing CaseWare .................................................... 5, 54 changing...........................................................................53
changing document fonts ................................................ 54 setting filters ....................................................................83
viewing the Status Bar ...................................................... 5 document references.............................................................55
document types
D Automatic documents ......................................................51
documents .......................................... 7, 11, 27, 28, 32, 54, 67
data adding annotation.............................................................56
exporting to tax packages.............................................. 101 adding initials...................................................................57
importing into CaseWare ................................................ 35 changing fonts..................................................................54
database filters checking in.......................................................................32
on a financial statement................................................... 83 checking out.....................................................................32
on a journal or ledger ...................................................... 72 converting to PDF............................................................12
date copying ............................................................................. 6
analyzing accounts by ..................................................... 76 creating ............................................................................52
printing on reports ........................................................... 52 finding............................................................................... 7
dates..................................................................................... 37 jumping to......................................................................... 7
monthly ........................................................................... 37 moving .............................................................................. 6
yearly .............................................................................. 37 opening ............................................................................. 7
deactivating staff members .................................................. 26 preferences for .................................................................52
defaults (preferences) .............................................. 17, 18, 28 previewing before printing...............................................10
defining the number of users ............................................... 28 printing.............................................................................10
deleting .................................................................... 16, 39, 41 referencing .......................................................................55
accounts .......................................................................... 41 restricting access to..........................................................28
adjusting journal entries .................................................. 49 saving as HTML ..............................................................11
lines in programs and checklists...................................... 71 settings .............................................................................52
map numbers ................................................................... 16 types.................................................................................51
tickmarks......................................................................... 45 viewing ............................................................................. 7
transactions ..................................................................... 39 draft financials......................................................................84
users from a client file..................................................... 29 adding accounts................................................................85
Deleting annoation in automatic documents........................ 57 changing the rounding for ................................................84
denominator designating rounding accounts for ...................................84
calculating percentage of sales ........................................ 86 totaling using accumulators .............................................85
Diagnostic............................................................................ 75 drilldown in issues................................................................60
document formats............................................................ 75
diagnostic errors .................................................................. 75
diagnostics ........................................................................... 75
E
index................................................................................ 75 editing ............................................................................71, 74
running ............................................................................ 75 accounts ...........................................................................40
disabling protection ............................................................. 26 adjusting journal entries...................................................49
displaying ............................................................................ 84 programs ..........................................................................71
columns ............................................................................. 8 spreadsheets .....................................................................74
dates ................................................................................ 52 effects of changing period ....................................................49
page numbers .................................................................. 84 eliminating journal entries....................................................47

Working Papers 2005

employees moving...............................................................................6
list of ............................................................................... 26 folding columns......................................................................9
enforcing protection............................................................. 29 fonts
Engagement Manager............................................................ 2 changing document..........................................................54
managing files................................................................... 2 footers ..................................................................................84
overview............................................................................ 2 foreign currency translation..................................................42
synchronizing files ............................................................ 3 gain or loss.......................................................................42
enlarging foreign exchange ..................................................................42
documents when in Preview............................................ 10 foreign exchange rates..........................................................42
entering...............................................................37, 38, 57, 87 formatting.................................................................83, 84, 86
account numbers for draft financial statements............... 82 financial ratios .................................................................80
adjusting journal entries .................................................. 48 leadsheets.........................................................................64
balances in the statement of cash flow ............................ 88 the appearance of data on the draft financials ..................83
foreign exchange rates .................................................... 42 the draft statement of cash flow .......................................86
journal entries.................................................................. 38 the report setup ................................................................84
preparer information ....................................................... 57
prior year balances .......................................................... 37 G
ratio classes ..................................................................... 79
reviewer information....................................................... 57 gain (loss) account for foreign currency...............................42
statement of cash flow balances ...................................... 87 general ledger
transactions ..................................................................... 38 entering filters..................................................................72
users' initials.................................................................... 57 specifying an account range.............................................72
entity structure..................................................................... 95 viewing the journal source ...............................................72
adding entities ................................................................. 94 general ledger detail
consolidated files ............................................................ 90 importing from accounting software................................35
setting up......................................................................... 91 group numbers................................................................17, 63
theory .............................................................................. 95 assigning to accounts .......................................................63
errors ................................................................................... 75 creating ............................................................................17
export deleting ............................................................................18
index ............................................................................. 101 Grouping documents ............................................................63
of adjusting entries ........................................................ 102 formats.............................................................................63
to tax software packages ............................................... 101 grouping in browse windows .................................................9
export index....................................................................... 101 grouping names ....................................................................18
exporting grouping schedules...............................................................65
batch of documents as PDF............................................. 13 entering a wildcard ..........................................................65
extended descriptions .......................................................... 53 groups (users).......................................................................27
assigning users to groups .................................................27
F
H
file ....................................................................................... 98
creating from scratch....................................................... 23 headings
year end closing a............................................................ 98 entering in the report setup ..............................................82
files help
consolidating ............................................................. 89, 95 using ..............................................................................104
filtering information ............................................................ 72 hiding columns.......................................................................8
filters ................................................................................... 72 Hiding or reordering columns in an automatic document ....54
setting on financial statements ........................................ 83 History events created automatically....................................57
using to analyze accounts................................................ 77 history items.........................................................................57
finalize................................................................................. 97 introduction......................................................................57
financial ratio document How to Archive your file .....................................................97
creating ........................................................................... 79 how to enter prior year balances...........................................37
formatting........................................................................ 80 how to generate a cash flow statement .................................86
headings .......................................................................... 80 HTML ..................................................................................11
financial ratios overview ..........................................................................11
entering classes for.......................................................... 79 saving a document ..........................................................11
financial statements ............................................................. 84 saving a client file............................................................11
creating footers................................................................ 84
investigating balance....................................................... 84 I
printing page numbers..................................................... 84 implementing security ..........................................................27
setting filters ................................................................... 83 importing
finding ................................................................................... 7 ASCII text files ....................................................35, 36, 93
accounts .......................................................................... 40 data into a consolidated file .............................................93
documents ......................................................................... 7 from accounting software ................................................35
journal entries.................................................................. 39 from working paper software...........................................35
firm chart of accounts.......................................................... 16 Importing ASCII balances....................................................36
folders imports
copying ............................................................................. 6 ASCII.........................................................................35, 36
creating ........................................................................... 52 income statement............................................................86, 87
Working Papers Reference • 110
 Index

calculating the percentage of sales .................................. 86 lines ......................................................................................71

formatting........................................................................ 83 deleting in programs and checklists .................................71
linking to the statement of cash flow............................... 87 inserting in programs and checklists ................................71
index .................................................................................... 75 inserting in spreadsheets ..................................................74
of diagnostics .................................................................. 75 linking ..................................................................................87
initial boxes ................................................................... 28, 57 accounts ...........................................................................87
inputting journal entries....................................................... 38 loading
inserting............................................................................... 71 layout options...................................................................36
accounts .......................................................................... 37 Local Context Entity Selector ..............................................93
lines in programs and checklists...................................... 71 locating.................................................................................. 7
lines in spreadsheets........................................................ 74 accounts ...........................................................................40
introducing the program ........................................................ 1 documents ......................................................................... 7
introduction ......................................................................... 76 journal entries ..................................................................39
account analysis .............................................................. 76 location of initial boxes ........................................................57
introduction to milestones ................................................... 57
investigating an account balance ......................................... 84 M
Issue Pane ............................................................................ 59
creating new views.......................................................... 60 making
hiding/ showing columns ................................................ 61 adjusting journal entries...................................................48
viewing............................................................................ 59 Managing files with the Engagement Manager ..................... 2
issues ................................................................................... 60 managing milestones ............................................................58
adding.............................................................................. 59 manual..................................................................................67
clearing when completed................................................. 60 account reconciliation ......................................................67
overview.......................................................................... 59 map numbers ........................................................................16
using the drilldown.......................................................... 60 assigning ..........................................................................43
viewing the Issues Pane .................................................. 59 creating ............................................................................16
items ...................................................................................... 6 creating a calculated map number....................................16
deleting ............................................................................16
J mapping database .................................................................16
deleting map numbers ......................................................16
journal entries .......................................................... 38, 39, 49 Marking an issue as cleared..................................................60
deleting adjusting ............................................................ 49 mask .....................................................................................17
document formats............................................................ 47 milestone ..............................................................................58
editing adjusting.............................................................. 49 comparing ........................................................................58
finding transactions ......................................................... 39 creating ............................................................................58
journal source ...................................................................... 72 managing .........................................................................58
journals ................................................................................ 72 overview ..........................................................................57
printing............................................................................ 10 setting automatic comparison...........................................58
setting a filter for............................................................. 72 modifying
specifying a range of accounts ........................................ 72 accounts ...........................................................................40
types ................................................................................ 72 adjusting journal entries...................................................49
viewing the journal source from...................................... 72 monthly client file ................................................................37
jumping to documents ........................................................... 7 entering prior balances.....................................................37
moving .................................................................................. 6
K documents ......................................................................... 6
folders ............................................................................... 6
key commands ................................................................... 103 items on the Document Manager ...................................... 6
keyboard shortcuts............................................................. 103 lines................................................................................... 6
multiple periods....................................................................37
L multiple year end close.........................................................99
layout options
overview.......................................................................... 36 N
saving .............................................................................. 36 new file
leadsheet numbers ............................................................... 17 creating from scratch .......................................................23
leadsheets....................................................................... 64, 66 new page
assigning accounts to....................................................... 64 inserting ...........................................................................80
building based on the report setup................................... 64 normal adjusting journals .....................................................47
creating supporting.......................................................... 66 number of users ....................................................................28
document formats............................................................ 63
entering a wildcard.......................................................... 65
setting up summary and sub ............................................ 65
O
summary and sub ............................................................ 65 opening
using wildcards ............................................................... 65 documents using the document number ............................ 7
ledgers ........................................................................... 10, 72 Opening the Engagement Manager ....................................... 2
setting a filter for............................................................. 72 options..................................................................................36
specifying a range of accounts ........................................ 72 Other Journal entries and consolidated files .........................38
types ................................................................................ 72 Overview to saving as HTML ..............................................11
viewing the journal source from...................................... 72
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 ratios
P adding ..............................................................................80
page breaks.......................................................................... 80 calculating based on shares..............................................80
inserting .......................................................................... 80 entering classes for ..........................................................79
page numbers viewing ............................................................................79
printing on statements ..................................................... 84 re-arranging columns .............................................................8
partnership......................................................................... 100 reclassifying journal entries .................................................47
password protection............................................................. 29 reconciliation documents..........................................67, 68, 69
enforcing ......................................................................... 29 creating ............................................................................68
passwords ...................................................................... 25, 26 understanding...................................................................68
changing.......................................................................... 26 reconciling
PDF bank statements................................................................67
saving documents as........................................................ 12 outstanding credits .....................................................69, 70
percentage change ............................................................... 78 outstanding debits ............................................................70
percentage of sales............................................................... 86 reducing
percentages documents when in Preview ............................................10
calculating for sales......................................................... 86 removing
performing..................................................................... 76, 98 users.................................................................................29
a year end close............................................................... 98 renumbering accounts ..........................................................41
account mapping ............................................................. 43 reordering columns.................................................................8
analysis by date ............................................................... 76 report information ................................................................82
analytical procedures....................................................... 76 report setup...............................................................64, 83, 84
period dates ......................................................................... 37 accessing..........................................................................82
periods basics ...............................................................................81
effects of changing .......................................................... 49 building leadsheets based on the......................................64
permitting access to documents ........................................... 28 entering account numbers for...........................................82
planning the engagement ..................................................... 28 entering headings .............................................................82
access rights .................................................................... 27 entering total lines............................................................82
preferences .......................................................................... 18 formatting ........................................................................83
preparer and reviewer information ...................................... 57 formatting the statement of cash flow..............................86
preparing initials preparing for leadsheet presentation ................................64
viewing for all documents................................................. 7 setting up rounding ..........................................................84
preparing the report setup .................................................... 64 reporting in a foreign currency .............................................42
previewing a document........................................................ 10 reports
print preview ....................................................................... 10 changing fonts..................................................................54
printing ................................................................................ 84 copying ..............................................................................6
documents ....................................................................... 10 finding................................................................................7
journals ........................................................................... 10 moving...............................................................................6
page numbers .................................................................. 84 preferences for .................................................................52
previewing a document before ........................................ 10 previewing before printing...............................................10
Printing the working trial balance........................................ 40 restricting access to..........................................................28
prior period journal entries .................................................. 47 viewing ..............................................................................7
prior year balances............................................................... 37 re-sizing columns ...................................................................9
entering ........................................................................... 37 Resizing columns in an automatic document .......................54
procedures ........................................................................... 71 restoring .................................................................................9
product support.................................................................. 104 columns to their default state .............................................9
programs.............................................................................. 71 retained earnings account .....................................................99
completing ...................................................................... 71 reviewer information............................................................57
creating ........................................................................... 71 reviewer initials
deleting lines ................................................................... 71 viewing for all documents..................................................7
document formats............................................................ 71 roll forward ..........................................................................98
editing ............................................................................. 71 rolling forward a client file...................................................98
inserting lines .................................................................. 71 rounding ...............................................................................84
properties changing for a draft statement..........................................84
changing account ............................................................ 40
changing document ......................................................... 53 S
protecting the client file....................................................... 27
protection................................................................. 26, 27, 29 sales
changing passwords ........................................................ 26 calculating percentage of .................................................86
creating passwords .......................................................... 25 saving
creating the staff list........................................................ 26 a batch of documents as PDF...........................................13
permitting access to CaseView ....................................... 27 a client file as HTML.......................................................11
removing users ................................................................ 29 a document as HTML ......................................................11
turning off ....................................................................... 26 document as pdf...............................................................12
layout options for ASCII import ......................................36
securing the file ....................................................................29
R security.................................................................................27
ratio analysis........................................................................ 79 access rights.....................................................................27

Working Papers Reference • 112

 Index

changing passwords ........................................................ 26 sub-leadsheets ......................................................................65

enforcing protection ........................................................ 29 summary leadsheets..............................................................65
removing users ................................................................ 29 supervisor password .............................................................25
turning off ....................................................................... 26 support
selecting................................................................................. 6 contacting.......................................................................104
items in the Document Manager ....................................... 6 supporting leadsheets ...........................................................66
setting Switching between periuod movement and Year to date balances .......39
variance analysis thresholds ............................................ 78 symbols ................................................................................45
setting automatic milestone comparison .............................. 58 synchronizing account numbers with map numbers.............43
setting filters synchronizing files
for journals ...................................................................... 72 Engagement Manager ....................................................... 3
for ledgers ....................................................................... 72 syntax ...................................................................................83
on financial statements.................................................... 83
Setting program defaults........................................................ 4 T
Setting the period date sequence for Other Entries.............. 38
setting up tax codes.......................................................................49, 100
percentage of sales calculations ...................................... 86 assigning ........................................................................100
reports ............................................................................. 81 viewing the report ..........................................................100
subsidiary companies records.......................................... 92 tax entity.............................................................................100
the draft financials........................................................... 84 tax export index..................................................................101
the trial balance ............................................................... 39 tax files
setting up the client file for the parent company.................. 91 exporting data ................................................................101
settings tax information ...................................................................100
for automatic documents ................................................. 52 tax jurisdiction....................................................................100
shares tax packages .......................................................................101
calculating ratios based on .............................................. 80 taxonomy
shortcuts ............................................................................ 103 and copy template ............................................................19
Showing or hiding columns ................................................. 61 copying into client file .....................................................19
shuffling lines ........................................................................ 6 technical support ................................................................104
shuffling lines in a spreadsheet............................................ 74 templates
Sign Out............................................................................... 31 copying into a file ............................................................23
undoing ........................................................................... 31 text files
Updating the central copy ............................................... 30 types of ............................................................................35
Sign Out Overview .............................................................. 30 threshold criteria...................................................................78
signing in a client file .......................................................... 30 thresholds .............................................................................78
signing out a client file ........................................................ 30 for analytical review ........................................................78
software for variance analysis ........................................................78
introducing ........................................................................ 1 tickmarks
sorting in browse windows .................................................... 9 adding annotation text to..................................................45
specifying creating new.....................................................................44
accounts or ranges for journals or ledgers ....................... 72 deleting ............................................................................45
foreign currency account................................................. 42 time
number of users in a file.................................................. 28 printing on reports............................................................52
split-up accounts.................................................................. 41 toolbars.................................................................................. 4
spreadsheet analysis............................................................. 73 using, an overview ............................................................ 4
document formats............................................................ 73 totals
spreadsheets......................................................................... 74 entering in the report setup...............................................82
adding annotation text ..................................................... 74 transactions.....................................................................38, 39
inserting lines .................................................................. 74 deleting ............................................................................39
moving lines.................................................................... 74 entering ............................................................................38
referencing ...................................................................... 74 viewing from the account setup .......................................40
staff list................................................................................ 26 trial balance
adding.............................................................................. 26 importing from accounting software ................................35
creating............................................................................ 26 importing from working paper software ..........................35
staff members ...................................................................... 26 turning protection on ............................................................29
creating............................................................................ 26 types of
deactivating ..................................................................... 26 journals and ledgers .........................................................72
statement of cash flow
balances........................................................................... 87 U
creating accounts............................................................. 86 undo Check Out....................................................................32
entering adjusting journal entries for............................... 88 undoing a Sign Out...............................................................31
entering amounts manually ............................................. 87 updating the central copy during sign out.............................30
formatting........................................................................ 86 user identification.................................................................26
formatting the.................................................................. 86 user information ...............................................................7, 57
linking accounts to .......................................................... 87 viewing on the Document Manager .................................. 7
statement of changes............................................................ 86 user initials ...........................................................................57
status bar users ...............................................................................28, 29
viewing.............................................................................. 5
Working Papers 2005
users of a client file ....................................................... 27, 28 working trial balance
using .................................................................................. 104 accessing the ....................................................................39
help ............................................................................... 104 and consolidations ...........................................................96
wildcards to display a range of groups............................ 65 creating accounts .............................................................37
using the General Ledger..................................................... 72 hiding columns ..................................................................8
referencing .......................................................................44
V referencing accounts ........................................................44
re-ordering columns...........................................................8
variance analysis.................................................................. 78 re-sizing columns in the.....................................................9
variance worksheets............................................................. 78 viewing transactions ........................................................40
thresholds for variance analysis ...................................... 78 working with toolbars ............................................................4
using................................................................................ 78
viewing.................................................................................. 7
a document........................................................................ 7
X
documents ......................................................................... 7 XBRL
initials on the Document Manager .................................... 7 and copy template ............................................................19
journal source from the general ledger............................ 72 CaseView.........................................................................19
reports ............................................................................... 7
the exact transaction........................................................ 40 Y
transactions from the account setup ................................ 40
working papers.................................................................. 7 year end close.................................................................98, 99
Viewing issues on the Document Manager ........................... 7 overview ..........................................................................98
performing a multiple ..............................................99, 100
W to a new file name............................................................98
to the same file name .................................................98, 99
wildcards ............................................................................. 65 yearly file .............................................................................37
workers of a client file......................................................... 28 entering prior year balances .............................................37
working papers .................................................................... 76
account analysis .............................................................. 76 Z
adding annotation............................................................ 56
opening ............................................................................. 7 zero balances
referencing ...................................................................... 55 displaying ........................................................................83
viewing ............................................................................. 7

Working Papers Reference • 114