Do you need a balance sheet or income statement in a different structure than the one prescribed by legislation? Do you want an internal report for the bank, management, or owners that totals only selected accounts? That is what the Report List agenda is for. In the web interface, you define your own accounting report in it – its rows, the accounts that populate the rows, and the summation formulas – and then calculate the report for a selected period.

💡 In brief

Standard reports (balance sheet, income statement, cash flow) are defined by legislation and cannot be modified. You therefore always create a custom report either as a copy of a standard report or as a new general report. Each row is either regular (populated from accounts according to a rule) or summation (adds up other rows). You calculate a custom report directly in the Report List – the Balance Sheet and Profit and Loss Statement wizards work only with standard reports.

What the Report List is

The Report List is a general "generator" of accounting reports. A report is a form with rows into which ABRA Flexi totals account balances or turnovers for the selected period during calculation. The list contains two kinds of reports:

Report type	What it is	Can it be edited?
Standard	Reports defined by legislation – balance sheet and profit and loss statement in various levels of detail, cash flow. They are linked to the legislation table.	No. You can only change the placement of certain accounts that have multiple possible rows.
User-defined	A report you create yourself – as a copy of a standard report or completely from scratch.	Yes – the header, rows, rules, and summations.

Typical uses of a custom report:

a balance sheet or income statement in a more detailed structure for a bank or investor,
a management report (e.g. revenue, direct costs, margin, overhead, result),
a report for selected cost centers or for a period shorter than a full year,
a comparison with the previous period in your own structure.

Do you need a report that combines accounting data with other data (orders, inventory, plan), or graphical reporting? The Report List cannot produce such output – we will gladly prepare it for you as a custom solution. Contact us via chat or write to podporaflexi@abra.eu.

Where to find the Report List

Open the agenda from the Agenda List in the Accounting section, in the Accounting Outputs folder. You can find it faster by searching – just enter the word reports.

In the WUI, a report opens the same way as other agendas: you select a row in the list and the detail appears in the side panel. The report rows, rules, and summations open as nested lists in the detail.

How the report generator works

Each report consists of three layers. Once you understand them, setup takes just a few minutes:

Layer	What it defines	Example
Report rows	The structure of the statement – row number, label, and name.	A.I. Revenue from sales of products and services
Rule	Which accounts are added into a regular row, into which column, and by which calculation method.	Row A.I. = turnover of accounts 601 and 602 for the period
Summation	Which rows are added (or subtracted) into a total row.	Row *** = A.I. + A.II. − A.III.

A rule exists in two forms:

Standard rule works with synthetic accounts (e.g. 311). One synthetic account can have multiple possible placements – typically 311 in short-term or long-term receivables.
User-defined rule works with analytical accounts from your chart of accounts (e.g. 311001, 311002) and specifies exactly where each of them belongs. The report is actually calculated according to this rule.

⚠️ Rule vs. summation: a regular row is populated from accounts (rule), a summation row from other rows (summation). A row never uses both – that is why the row detail shows either rules or summations.

Creating a custom report

The fastest way is to copy the standard report whose structure is closest to what you need. You take over all rows, rules, and summations and only modify what differs.

Copying a standard report:

In the Report List, select a standard report (e.g. the full-scope balance sheet).
Use the Copy report action.
For the copy, fill in your own Abbreviation (it must be unique) and Name.
Save. The copy appears in the list as a user-defined report and you can edit it.

⛔ A standard report cannot be edited. If you try to edit it, the application displays a notice that you need to create a copy. This is intentional – standard reports must comply with legislation, and the balance sheet and P&L wizards rely on them.

If you want a report completely from scratch (e.g. a simple management report with a few rows), create a new report using the button for adding a record. A user-defined report always has the General type.

Report header and the Value 1–6 columns

In the report header, you set the report identification and which columns are calculated and displayed.

Field	Meaning
Abbreviation	Unique report code.
Report type	Balance sheet, Income statement, Cash flow, or General. A user-defined report can only be General.
Name (A, B, C)	Required report name, optionally in foreign languages (max. 255 characters).
Calculate previous period	When enabled, values for the selected period are calculated into columns 1–3 and values for the same period of the previous year into columns 4–6.
Column 3 is the sum of columns 1 and 2	Used by the balance sheet: gross + correction = net. Similarly, Column 6 is the sum of columns 4 and 5 for the previous period.
Valid from / Valid to	The range of accounting periods in which the report is offered. Empty = unlimited.

A report has six numeric columns. Their meaning is derived from the balance sheet:

Column	Meaning (balance sheet)
Value 1	Gross – sum of balances of gross accounts
Value 2	Correction – sum of balances of correction accounts (accumulated depreciation, allowances)
Value 3	Net = Gross + Correction
Value 4	Gross, previous period
Value 5	Correction, previous period
Value 6	Net, previous period = Value 4 + Value 5

You can name each column and use the Show checkbox to specify whether it appears in the row list and in the output. The standard balance sheet calculates all six columns but displays only 1, 2, 3, and 6. For an income statement, columns 1 (current period) and 4 (previous period) are sufficient.

A change to a column's name or visibility takes effect in the WUI immediately – in the row list, in the row form, and in the breakdown by accounts, even before the report is saved.

Add a row from another report

To one row of the current report (the target row), you can add the result from a source report and its source row. A typical case: the result from the income statement is added to the row Profit or loss for the current accounting period in the balance sheet.

⚠️ Copying both the balance sheet and the income statement? Check that the balance sheet copy adds the result from the income statement copy, not from the standard income statement. Otherwise, changes in your custom income statement will not be reflected in the balance sheet.

Report rows

The rows make up the report form itself. They are ordered by row number, the label corresponds to the statement's notation (e.g. A.II.1.), and the name is required. In the row list, summation rows are distinguished from regular ones by their label.

When you open a row, you see its label, number, name, texts, values, and, depending on the row type, additional sections:

Property	Regular row	Summation row
Populated from	accounts according to the rule	other rows according to the summation
Shown in the detail	Row breakdown by accounts, Report rule, Standard rule	Row breakdown by accounts, Summation
Value can be entered manually	yes	no – it is always a sum

Whether a row shows rules or summations is determined from the data when the row is opened. When you add the first item to a new row, close and reopen the detail so that the correct sections are displayed. The desktop application behaves the same way.

Entering a row value manually

For a regular row, you can override the value manually – this is useful for a figure that is not in the accounting records (e.g. the average number of employees) or for a one-time correction. This is not possible for a summation row; its value is always calculated.

Rules – which accounts enter a row

A rule specifies which accounts are added into a regular row, into which column, and how their value is calculated.

User-defined rule (analytical accounts)

In a user-defined report, you can add and remove analytical accounts for a row and set the following for each of them:

Column number of the report (1–6, or 1–3 if the previous period is calculated),
Calculation method (see the table below),
Reverse sign – a positive value is changed to negative and vice versa,
Consider positive values only – a positive value is included, while zero and negative values are ignored.

Accounts are displayed in rules together with their names, so you do not need to look them up in the chart of accounts.

Calculation method	What is calculated	Typical use
Account balance at the beginning of the period	Opening balance + turnovers (Debit − Credit) before the first month of the calculated period	balance sheet, cash flow
Account balance at the end of the period	Balance at the beginning + turnover for the period	balance sheet, cash flow
Turnover for the period	Debit turnover − credit turnover in the calculated range	income statement, management reports
Debit turnover for the period	Only turnovers on the Debit side	cash flow, general reports
Credit turnover for the period	Only turnovers on the Credit side	cash flow, general reports

⚠️ Revenues coming out negative? Revenue accounts have a balance on the Credit side, so the Debit − Credit turnover is negative. For revenue accounts in the rule (or for the revenue row in the summation), enable Reverse sign.

Standard rule (synthetic accounts)

A standard rule works with synthetic accounts and specifies for each of them whether it is an asset or liability account, the calculation method, sign reversal, and whether to consider only positive values. In standard reports, it serves as a template from which the user-defined rule for your analytical accounts is generated.

⛔ A new analytical account does not get into a custom report on its own. When you create a new analytical account in the chart of accounts, add it to the user-defined rule manually. Otherwise, the report will omit it during calculation and the totals will not match the trial balance.

Summations – total rows

A summation specifies which rows are added into a summation row. In a summation row, you can:

add or remove a row that enters the total (the Add row field),
enable Reverse sign for a specific row – the row is then subtracted from the total.

In the Add row field, rows are displayed in the format number – label – name, so you can easily tell them apart even in a large report.

[SCREENSHOT 10 – Summation row detail – Summation with reversed sign for a cost row]

Tip: a summation row can also add other summation rows. Build the report in tiers – subtotals (e.g. Operating result) and an overall result above them. A change to one subtotal is then reflected everywhere.

Calculating the report and the row breakdown by accounts

The report is calculated directly in the Report List. The calculation first generates user-defined rules for your analytical accounts and then fills the rows with values according to the current settings.

Calculation procedure:

Open the report.
Run Calculation.
Enter the period range (months) and optionally select cost centers – without a selection, the turnovers of all cost centers are summed, i.e. for the entire company.
When it finishes, the values are displayed in the report rows.

[SCREENSHOT 11 – Report calculation – entering the period and cost centers]

[VERIFY BEFORE PUBLISHING: exact name of the calculation button and the appearance of the dialog (period, cost centers) in the WUI]

⚠️ The WUI has no separate Generate action. In the desktop application, you can generate user-defined rules without a calculation. In the WUI, generation is always performed together with the calculation. If you only need to prepare and review the rules, run the calculation – the values are simply recalculated.

Row breakdown by accounts

After the calculation, open any row and look at the Row breakdown by accounts section. You will see all analytical accounts that entered the row and their values in the individual columns. The breakdown is the fastest way to find out why a row does not add up.

[SCREENSHOT 12 – Row breakdown by accounts after calculation]

The row breakdown by accounts is read-only – bulk changes are not available in it.

Printing and exporting a report

You can print or export the calculated report from the report detail.

[VERIFY BEFORE PUBLISHING: FW-4464 requires PDF/XLSX export directly from the report list – Final Result does not confirm this; verify availability, action location, and formats, or remove the section]

[SCREENSHOT 13 – Export of a calculated report]

Custom reports can also be calculated and exported via the REST API – useful if you need the report regularly in another system.

Example: the Profit report step by step

We will create a simple management report with three rows: costs (accounts 501 and 521), revenues (accounts 601 and 602), and profit as their difference.

Procedure:

In the Report List, create a new report with the abbreviation ZISK and the name Profit. The type remains General.
Name the Value 1 column Current period and hide the other columns.
Create three rows: 1 – Costs, 2 – Revenues, 3 – Profit.
In row 1, add analytical accounts 501 and 521 in the rule, column 1, calculation method Turnover for the period.
In row 2, add accounts 601 and 602, column 1, Turnover for the period, and enable Reverse sign so that revenues come out positive.
In row 3, set the summation: add row 2 and add row 1 with a reversed sign.
Run the Calculation for the required period. Row 3 shows revenues minus costs.

You can verify the result quickly: the value of the Profit row must match the difference between the turnovers of account classes 6 and 5 in the trial balance for the same period (provided you included all cost and revenue accounts).

Differences compared to the desktop application

The Report List in the WUI has the same features as the report list in the desktop application. There is only one functional difference:

Feature	Desktop	WUI
Copying a report, editing the header, rows, rules, and summations	yes	yes
Calculation and row breakdown by accounts	yes	yes
Generate rules without calculation	yes	no – generation always takes place together with the calculation

For a theoretical description of all fields of the report card, see the article detailed description of the report generator.

Most common mistakes

When a report does not turn out as expected, go through this table first:

Symptom	Cause	Solution
The report cannot be edited	It is a standard report.	Create a copy (Copy report).
A row is empty or lower than expected	A new analytical account is missing from the user-defined rule.	Add the account to the rule and recalculate the report. Check using the Row breakdown by accounts.
Revenues or the result have the opposite sign	Revenue accounts have a balance on the Credit side.	Enable Reverse sign in the rule or in the summation.
The profit or loss in the balance sheet does not match	The balance sheet copy adds the result from the standard income statement.	In the header, correct the source report in the Add row from another report section.
Rules or summations are missing in the row detail	Visibility was evaluated when an empty row was opened.	Close and reopen the row detail.
The custom report is not in the balance sheet/P&L wizard	The wizards work only with standard reports.	Calculate the custom report in the Report List.
Columns have different names than you expect	The report took over the column settings from the copied report.	Edit the names and the Show option in the report header.

Frequently asked questions

Can I modify the standard balance sheet to better suit the bank's needs?

No, standard reports are defined by legislation. Create a copy and edit that – the standard balance sheet for the financial statements will remain unchanged.

Why don't I see my custom report in the Balance Sheet wizard?

The Balance Sheet and Profit and Loss Statement wizards work with standard reports. You calculate and export a custom report directly in the Report List.

Can a report be calculated for just one cost center?

Yes. When calculating, select the required cost centers. Without a selection, the turnovers of all cost centers are summed.

How do I find out which accounts a row is made up of?

After the calculation, open the row and look at the Row breakdown by accounts – you will see each analytical account and its value.

I created a new account and the report does not calculate it. Why?

A custom report is calculated according to the user-defined rule, to which new analytical accounts are not added automatically. Add the account to the rule of the relevant row and recalculate the report.

Can I enter a value in a row that is not in the accounting records?

Yes, for a regular row you can enter the value manually. Not for a summation row – it is always a sum.

How do I compare a report with the previous year?

In the header, enable Calculate previous period. Values for the same period of the previous year are calculated into columns 4–6; do not forget to display them.

How do I round a report to thousands?

Rounding is offered by the standard report wizards – see the article on rounding the balance sheet and P&L for details.

[VERIFY BEFORE PUBLISHING: whether the Calculation in the Report List in the WUI offers rounding – if so, update the answer]

Report List - WUI