Complete Accounting through XML Technology Alone within a Network Environment

665 Comments / অন্যান্য / By Dr. Subodh Chandra Garai

Complete Accounting through XML Technology Alone

within a Network Environment

By
Dr. Subodh Chandra Garai

Former Principal
Baruipur College
(at south of Kolkata)
(PIN – 743610)

Residence:
Laskarpur (Purbapara)
(in between Garia and Narendrapur)
PIN – 700153

[This paper was prepared in 2004 as Reader in Commerce of K. K. Das College, Kolkata – 700 084]

Abstract

Today’s competitive and risky business environment demands continuous, timely and relevant information through state-of-the-art IT supported communication system using a standardised and widely accepted electronic or digital language (e.g., eXtensible Markup Language, XML, eXtensible Business Reporting Language, XBRL etc.) capable of storing, manipulating, communicating and displaying data comfortably and cheaply for good corporate governance including satisfaction of the management as well as the stakeholders. In this paper an attempt is made to devise a process of complete accounting (i.e., up to the point of marshaled final balance sheet preparation) for an entity using solely XML technology within a network environment by means of Active Server Pages (ASP).

Introduction

Due to massive advancement of information technology in terms of (1) favourable speed and memory capacity per rupee of hardware, (2) efficient telecommunication and client/server [Bradley (1993), Kothari (2003), Kuo (2004)] or peer-to-peer [Krishnan et al. (2003), Fakas & Karakostas (2004)] intranet (as well as Internet) facility and (3) progress of web-enabled dynamic and interactive system and basic application software (e.g., Common Gateway Interface, CGI or Active Server Pages, ASP, JSP etc.) technology, business communication (including storing and processing of data as well as efficient electronic payment mechanism/ technology) system has significantly gone forward a dramatic step. In today’s competitive environment and hence risky situations, timely and relevant information (as well as action) is continuously required by every business house from inside and outside of the organization for planning, decision-making, controlling and many other administrative and important activities [Bradley et al. (1993), Fingar (1996)]. Again, for good corporate governance and regulatory and other filings, business and other information or documents are required to be stored and processed electronically following a widely accepted and standardized format¹ which can also be displayed easily in traditional style and format. Consequently, accounting information system of an organisation should strive to use most and up to date facilities of the technology on one hand and satisfy the needs of the management as well as of the stakeholders accordingly on the other. In this standpoint, it is worthy of a mention that one of the most recent development of IT is the XML (eXtensible Markup Language) technology that is capable of storing, manipulating, communicating and displaying² data comfortably and cheaply and it is also being quickly and universally accepted and widely applied in different areas. The World Wide Web Consortium has released its recommendations on 3rd edition of the XML version 1.0 on 4th February, 2004 at http://www.w3.org/TR/2004/REC-xml-20040204/. In this context, XBRL International³ devised eXtensible Business Reporting Language (XBRL, which is also XML based) is an advanced step towards standardization, for filing of business documents in electronic version [Vasal & Srivastava (2002)].

In market, there are several accounting software solution packages in use but those are proprietary and patented in nature [Johnston (2003)]; information on degree and extent of present day technology used by them cannot be readily and objectively known. However, in an earlier attempt [Garai (2003)], the present author devised a method of traditional accounting up to the preparation of trial balance, using Relational Database Management System technology within a network environment (i.e., applying the ASP technology at the front end). In this paper, an attempt is made to perform the traditional complete accounting tasks (i.e., up to the preparation of final balance sheet) using XML technology alone again with the help of Active Server Pages in a network environment too. For a working knowledge on ASP 3.0 and a preliminary concept on XML Buser et al. (1999) may be consulted. For further enquiry on XML, XSLT and related topics inquisitive readers may go through Harold (2000), Patel-Schneider and Siméon (2003), Diao et al. (2003) etc. but for most recent developments on XML and ASP technologies, on line help files and Internet sources may be explored. Some relevant Internet addresses are given in Reference section of this paper. On intranet and Internet technologies including Hypertext Transfer Protocol (http:// as well as https://) and Common Gateway Interface (CGI), elaborate discussions are also available in Muller (1999). A most appropriate resource for the present work is MSXML 4.0 SDK which is available free from ‘Microsoft Downloads’ through Internet, for advanced topics on XML like XML Document Object Model (DOM), XML Schema Definition, formatting XML documents using eXtensible Style Language Transform files, XPath programming etc.

The XML Model of Complete Accounting

The structure of XML-documents⁴ is apparent and hence it elicits no further mention or explanation – Figure 6 and Figure 9 of the next section may be verified in this regard. In our XML-formatted documents, all spaces between words for document name (used as the name of the documentElement or root element of the document concerned) are removed, e.g., opBalanceSheet etc. and spaces within name of elements (i.e., of leaf-nodes) are filled using an underscore character (_), e.g., Name_of_Account, Opening_Balance etc. because the name of an XML element (called ‘no-colon-name’ or ‘NCName’) does not accept white spaces (including the space character) and some reserved characters or symbols. It is to be noted that in XML-formatted opening Balance Sheet a negative sign precedes the amount for a liability item.

To use functional notation, suppose for an accounting entity,
B_OX is the balance sheet at the point of time t₀, i.e., B_OX is the opening balance sheet at the beginning of an accounting period and
J_X is the Journal for the time span t₀ to t₁, i.e., for the above-mentioned accounting period.

Then, in functional form,

J = f_J(J_X, S_JX)

(1)

J is the traditionally formatted and styled output for the Journal of the accounting entity for the said accounting period and it is functionally related to J_X and the corresponding eXtensible Style Language Transform (XSLT) file, S_JX, in XML format (for such styled transformation of J_X).

Again,

L_X = f_L(B_OX, J_X)

(2)

Here, L_X is the Ledger (containing all accounts before preparation of final accounts) for the said time period. That is to say, L_X is functionally related to both B_OX and J_X. It should be remembered that all B_OX, J_X and L_X are in XML format – the subscript X in each case is used here for indicating an XML formatted document.

Now,

O_i = f_O(L_X, S_Xi),

(3)

Here, O_i is the ith output (account or statement), i.e., they are the group or collection of Ledger accounts⁵, Receipt & Payment A/c, Trial Balance, Profit & Loss A/c (or Income & Expenditure A/c, for a non-profit seeking entity) and Balance Sheet (closing and final) respectively, in one of the traditional format; S_Xi is the corresponding XSLT file certainly in XML format. Thus, the same L_X is transformed to a desired output O_i (i.e., account or statement) passing through the same process by application of an appropriate XSLT file, S_Xi.

During the process of transformation of XML formatted L_X to traditionally formatted final balance sheet (i.e., O₅), an intermediate product in XML format (say, B_X) for final balance sheet can be produced using a template file in XML format (say, B_TX with no textual content which is shown in the next section) for the facility of marshaling of closing final balance sheet, O₅. In effect, from this B_X (i.e., the XML-formatted closing balance sheet of a preceding period), the opening balance sheet of the immediately succeeding period B_OX is derived in XML format too but the XML-elements (or nodes) of this file are defined and arranged in a different way which will be detailed and shown (Figure 6 and Figure 7) in the next section. The category of each ledger account (i.e., a capital item as well as a revenue item) in B_OX shall accompany with their corresponding name of account such that the opening balance of a revenue income or expenditure account or of an account opened during the period shall have zero value.

Diagrammatically, the process of getting XML-formatted Ledger and other subsequent accounts and statements is summarized in Figure 1, in two steps, as follows:

Figure 1

Each call of ASP file “Ledger.asp”, through a browser (preferably Internet Explorer 5.0 or a higher version even some other browsers), expects choice via drop-down or combo boxes for preparation and exhibition of styled account(s) or statement; albeit as a default setting (i.e., for the first time) ‘All Ledger Accounts’ in traditional T-format will be shown.

The Implementation of the XML Model of Accounting

In this section, we shall detail our present accounting process using XML technology alone following the model proposed in the preceding section. As the Home Page for our complete accounting job, we shall use the Active Server Page (ASP) that follows:

Figure 2

All ASP’s in HTML format with server and client VBScripts are given in Appendix A. All instructions with comments and run time messages are clearly provided in each page including for this Accounting Home Page which is given filename “default.asp” and saved in the virtual directory of our intranet site (i.e., using Personal Web Server, PWS, within WindowsME or Internet Information Server, IIS, within WindowsXP) in the server computer, say, “http://garai/” as shown in Figure 2. Albeit, the “global.asa”⁶ file may also be saved in this virtual directory to create some session level ActiveX objects within tags and to perform some session level common tasks through server VBScripts.

For creation of a new account during an accounting period we have to click the menu item I of our Accounting Home Page which will open the following ASP (saved in the same directory with filename “NewAccount.asp”):

New Account Opening Page for XML Accounting

Figure 3

Indeed, this same menu item will also be activated and same ASP shown as Figure 3 should be used to start the initial accounting job too at the beginning of an accounting period. For an accounting entity which already applied this system of accounting for a previous period, from the closing final Balance Sheet in XML format (i.e., B_X as mentioned earlier in the immediately preceding section), the new XML-formatted opening Balance Sheet (i.e., B_OX, of the preceding section) will be automatically created and saved with filename “opBalanceSheet.xml” in the same directory) – but before starting accounting job for a subsequent period the already existing “opBalanceSheet.xml” file must be deleted (i.e., must be permanently and manually removed from this directory) and all accounts characterizing revenue income or expenditure should be opened with appropriate category and zero opening balance, using this ASP shown as Figure 3. The dropdown box as shown in this Web page shows all the categories of accounts from the template file in XML-format (B_TX of the preceding section) and direct and indirect revenue incomes and expenditures. Albeit, on first introduction of this system of accounting for an accounting entity, opening Balance Sheet in XML format must be created and saved as “opBalanceSheet.xml” in the same directory – for this purpose, the menu item VI (sub-items i & ii) of the Accounting Home Page may be effectively used. The first sub-item of this menu item will open the following ASP (saved as “createXML.asp” in the virtual directory):

Optional Page to Create Any XML Document

Figure 4

It is to be noted here that the page shown, as Figure 4, shall initially give the names of leaf-nodes as “Child_No.1”, “Child_No.2” etc. And to rename the childNodes of the childNodes of the documentElement for the XML file the second sub-item of menu item VI of the Accounting Home Page should be activated which will open the following ASP (saved as “NamesXML.asp” in the same virtual directory):

Figure 5

Hence, the opening Balance Sheet in required XML format will appear as:

Figure 6

And this balance sheet in styled tabular form (applying appropriate XSLT file for transformation) for our illustrative simplified (only to save space) case is as follows:

Styled Opening Balance Sheet in Tabular Format

Figure 7

It is already mentioned that we have taken an XML-formatted template for marshaling of closing and final balance sheet — from this template, categories of all asset and liability items are taken and they also appear as entries in the dropdown or combo box in Figure 3. This XML-formatted template file (B_TX of the preceding section, saved with filename “financialStatements.balanceSheet.xml” in the same virtual directory) is completely reproduced here for its proper anatomy as follows:

Following the XBRL specification, the name of each element forming a class (or category) or descendant of that class starting from the element named “financialStatements.balanceSheet”, consists of two parts separated by a period character (.) using lower camel case convention⁷ – the first part of each element name is the last part of the name of its immediate parent and the last part is the category of asset or liability items (as the case may be) which are contained within the element under consideration as its children. Accordingly, for our XML-formatted opening balance sheet the category is taken from the last part of the immediate parent element as mentioned here which is evident also from Figure 6 and Figure 7. In this template for final balance sheet in XML-format, it is noticeable that the elements with no branch or child (called leaves) are closed using a forward slash (/) before the ‘>’ character at the right-end. During actual preparation of the final balance sheet, each liability/ asset item will try to find place mainly within these elements. Although a more comprehensive and generalized structure of a balance sheet can be formulated, regarding the content of our template, it is worthy of a mention that an accounting entity may maintain some accounts in the capacity of a custodian, fiduciary, guarantor or bailee. And for such items proper (e.g., Employees’ Provident Fund A/c or Loan from Bank Taken by Employees A/c) the accounting entity has no direct or immediate interest though such an account may show a debit or credit balance or both debit and credit balances in slightly different names; hence such type of accounts is categorized here as ‘contraItems’, in the present taxonomical viewpoint.

Though the final balance sheet is now devised to fit to any type of organisation, in this project for the sake of simplicity and normal requirement, only the profit and loss account is drawn by transfer of all direct and indirect revenues and expenditures (categorized respectively as ‘directRevenues’, ‘directExpenditures’, ‘indirectRevenues’ and ‘indirectExpenditures’, under lower camel case convention) to this account of an accounting entity. Albeit, some simple adaptations/ modifications of the same methodology will enable to show (i) Trading and Profit & Loss Accounts for ordinary business concerns, (ii) Trading and Income & Expenditure Accounts for a club with provisions sales or (iii) Profit & Loss and Income & Expenditure (of household) Accounts for a professional person. Each of all the direct and indirect revenues and expenditures must be shown in the opening balance sheet with appropriate category (in the concerned XML document for opening Balance Sheet as shown in Figure 6 and Figure 7, the same file of Figure 6 but in readily intelligible format, following the lower camel case convention mentioned earlier) with zero opening balance, incontrovertibly, any new account may be subsequently opened with zero balance too. Proper categorization of the accounts will lead to preparation of correct and meaningful Profit & Loss A/c and final Balance Sheet.

After conception of the opening Balance Sheet according to the procedures stated in the earlier part of this section in the virtual directory, for an accounting entity whether it used this system of accounting for an earlier period or not, the journal entries can be passed using the following ASP (saved with filename “JournalEntry.asp” in the said virtual directory) with a calendar control or ActiveX object too and activated through the hyperlink of menu item II of the Accounting Home Page shown in Figure 2:

ASP for Journal Entry Using XML Accounting

Figure 8

All relevant instructions, run time errors as warnings (especially as voucher numbers shall be unique⁸) and other messages are available in appropriate situation, from this page. In effect, the Journal in XML format (saved automatically with the filename “Journal.xml” in the same directory) shall appear as follows:

Journal in XML Format Using XML Accounting

Figure 9

In simple tabular form (after a transformation using XSLT file “Tjournal.xsl”), the whole Journal is reproduced here as:

Journal in (after applying appropriate XSLT) Simple Tabuler Format Using XML Accounting

Figure 10

But to exhibit the Journal in traditional style and format, the transformation shown in equation (1) of the preceding section used appropriate XSLT file “Fjournal.xsl” (i.e., SJX of preceding section) in the ASP with filename “FormattedJournal.asp” (both the XSLT and ASP files are saved in the virtual directory) — a part of this page for the properly formatted and styled Journal (i.e., J in equation (1) of the preceding section) appears as:

Journal in (after applying another suitable XSLT) Traditional Format Using XML Accounting

Figure 11

All XSLT files (with the file-extension characters ‘.xsl’) used for this project are saved in the virtual directory and they are shown with entirety in Appendix B. For correction (i.e., modification or deletion) of previously entered and saved journal entries, a special and user friendly ASP is designed (saved in the same directory with filename “Rectification.asp”) to accommodate all situations and providing very helpful data (i.e., showing at the beginning – dates, voucher numbers and amounts of all entered journal entries), messages, warnings and guides for performing this crucial task. Even voucher number itself can be modified using this page. A part of this page is given here as follows:

ASP for Rectification Journal Entries Using XML Accounting

Figure 12

After entering the voucher number of the wrong journal entry in the appropriate text box, a click at a different place on this page will show the entire details of the entry to extend full help to the user and direct correction in the newly appeared text boxes is possible as well.

Just now, we are in a position to get the derived results, i.e., the accounts or statements⁹. For application of the transformations over L_X (the file “Ledger.xml” produced by the first part of the ASP “Ledger.asp” – both are saved in the virtual directory; amongst other XSLT files “Ledger.xsl” file is also used to get all ledger accounts or a specific account as per user’s choice and it is saved in the same directory too), to get traditionally formatted and styled (in the last part of “Ledger.asp”) Receipt & Payment A/c, Trial Balance, Profit & Loss A/c and final Balance Sheet, the XSLT files used are with the filenames “ReceiptPayment.xsl”, “TrialBalance.xsl”, “PandL.xsl” and “BalanceSheet.xsl” respectively all of which are saved in the same virtual directory. As a byproduct during the application of the XSLT file “BalanceSheet.xsl” (which contains Microsoft’s proprietory “msxsl:script” tag to enable VBScript programming like other XSLT files barring “Fjournal.xsl” and “TrialBalance.xsl”), the XML-formatted file “BalanceSheet.xml” (B_X of the preceding section – saved in the same virtual directory) for closing and final Balance Sheet is additionally available with the help of the template file “financialStatements.balanceSheet.xml” (mentioned earlier and referred as B_TX in the preceding section). This “BalanceSheet.xml” file can be effectively used for conception of the (differently) XML-formatted opening Balance Sheet (mentioned as B_OX in the immediately preceding section) for the succeeding accounting period. The ASP “Ledger.asp” with the choice of the ledger account “Cash A/c” is shown here:

A Specific Ledger Account Applying Appropriate XSLT Using XML Accounting

Figure 13

All instructions are clearly given together with two combo or dropdown boxes to register user’s choices, in this page. All other account(s) or statements are easily available by choosing desired options in the dropdown boxes with updated data; albeit, as a default setting, all ledger accounts will appear initially. From the Accounting Home Page too, effect to a choice can be given through hyperlinks. Other derived accounts and statements are given here sequentially as Figure 14 to Figure 17 respectively:

Traditional Receipt & Payment Account Applying Appropriate XSLT Using XML Accounting

Figure 14

Traditional Trial Balance Applying Appropriate XSLT Using XML Accounting

Figure 15

Traditional Profit & Loss Account Applying Appropriate XSLT Using XML Accounting

Figure 16

Traditional Final Balance Sheet Applying Appropriate XSLT Using XML Accounting

Figure 17

Summary and Conclusion

This paper attempted to devise a process of traditional accounting for an accounting entity using eXtensible Markup Language (XML, which is powerful enough to mount up data, to manipulate them for getting meaningful information and to display traditionally styled and formatted information) technology only within a network environment by means of Active Server Pages up to the point of marshaled final balance sheet preparation. For such marshaled balance sheet, a template is used in XML-format where category for a group of accounts is named following the eXtensible Business Reporting Language specification. From this process of accounting, as byproducts XML-formatted Journal, Ledger and opening as well as closing final Balance Sheet are produced as well which can easily be reused for other internal or external purposes. This XML technology alone can similarly be applied for preparation of departmental or sectional accounts, cash and fund flow statements, inventory accounts and even inflation-adjusted accounts etc. too using similar procedures.

End Notes

1. This is required to get rid of the risk of error from and cost of repetitive job of keying input.

2. It is done in desirable style and format using eXtensible Stylesheet Language Transformation or XSLT files.

3. This non-profit seeking organisation was formed with the initiative and auspices of American Institute of Certified Public Accountants with website at http://www.xbrl. rg.

4. A simple text document of such type starts with an XML declaration line (together with an optional processing instruction line) and different levels of parent-child elements in and including start- and end-tags within angle brackets, ‘<’ and ‘>’ (a start-tag for an element may have attributes and an end-tag for an element contains “</” as first two characters), in a tree-like structure. The first element that contains all other elements is called the root or document element and it dominates the entire document. An element that has no child is called a leaf-node and an empty tag (i.e., the element with no end-tag but the only start-tag containing “/>” as last two characters) does not have textual content, though it can have attributes.

5. During actual operation, both the ASP file for preparation of L_X etc. and the corresponding XSLT file for exhibiting the traditionally formatted output are so designed that an individual ledger account excepting the Profit & Loss A/c and Income & Expenditure A/c, whichever will be relevant, shall be available according to a previously assigned (specific) choice as well.

6. For this present project, “global.asa” file is not necessary at all.

7. That is, first word starts with a lower case letter and no space between words consisting of total 80 or less number of characters.

8. Warning is essential before committing a journal entry when an attempt is made to enter a duplicate voucher number.

9. That is, the transformed output O_i using corresponding XSLT file S_Xi, mentioned in equation (3) of the immediately preceding section together with the L_X file mentioned in equation (2) there as an intermediate product.

References

Bradley, Stephen P., Jerry A. Hausman and Richard L. Nolan (1993), “Globalization, Competition and Technology” in Globalization, Technology and Competition – The Fusion of Computers and Telecommunications in the 1990’s edited by Stephen P. Bradley, Jerry A. Hausman and Richard L. Nolan, Harvard Business School Press, Boston, Massachusetts, pp.3-32.

Buser, David, John Kauffman, Juan T. Llibre, Brian Francis, David Sussman, Chris Ullman and Jon Duckett (1999), Beginning Active Server Pages 3.0, Wrox Press Ltd, Shroff Publishers and Distributors Pvt. Ltd., Navi Mumbai.

Diao, Yanlei, Mehmet Altinel, Michael J. Franklin, Hao Zhang and Peter Fischer (2003), “Path Sharing and Predicate Evaluation for High –Performance XML Filtering”, ACM Transactions on Database Systems, Vol.28, No.4, December, pp. 467-516.

Fakas, Georgios John and Bill Karakostas (2004), “A Peer to Peer (P2P) Architecture for Dynamic Workflow Management”, Informatin and Software Technology, Vol.46, No.6 (May), pp.423-31.

Fingar, Peter (1996), The Blueprints of Business Objects, SIGS Books & Multimedia, New York, London, Paris, Munich, Cologne, pp.1-2.

Garai, Subodh Chandra (2003), “Accounting in RDBMS and Internet Architecture”, Indian Accounting Review, Vol.7, No.2 (December), pp.36-54.

Harold, Elliotte Rusty (2000), XML Bible, IDG Books India Pvt. Ltd., Daryaganj, New Delhi.

Johnston, Randolph P. (2003), “A Strategy for Finding the Right Accounting Software”, Journal of Accountancy, Vol.196, No.3 (Sept), pp.39-46.

Kothari, Nitin (2003), “Connect to Your Office PC from Home”, Information Technology, Vol.12, No.1 (March), pp.50-51.

Krishnan, Ramaya, Michael Smith and Rahul Telang (2003), “The Economics of Peer-to-Peer Networks”, Journal of Information Technology Theory and Application, Vol.5, No.3, pp.31-44.

Kuo, Jong-Yih (2004), “A Document-Driven Agent-Based Approach for Business Processes Management”, Information and Software Technology, Vol.46, No.6 (May), pp.373-82.

Muller, Nathan J. (1999), “Choosing and Equipping an Internet Server” in Handbook of Local Area Networks (On ‘Building Enterprise Solutions Using LAN-Based Technology’) edited by John P. Stones, CRC Press LLC, Viva Books Pvt. Ltd., New Delhi, Mumbai, Chennai, pp. 469-81.

Patel-Schneider, Peter F. and Jérôme Siméon (2003), “The Yin/ Yang Web: A Unified Model for XML Syntax and RDF Semantics”, IEEE Transactions on Knowledge and Data Engineering, Vol.15, No.4, July-August, pp. 797-812.

Vasal, Virendra K. and Rajendra P. Srivastava (2002), “eXtensible Business Reporting Language (XBRL) – the Digital Language of Business: an Indian Perspective”, Indian Accounting Review, Vol.6, No.1, pp.41-59.

Websites (on XBRL – Recent):
https://www.xbrl.org/the-standard/what/an-introduction-to-xbrl/;
https://www.xbrl.org/the-standard/what/financial-statement-data/;
https://www.xbrl.org/the-standard/what/ixbrl/;
https://in.xbrl.org/;
https://www.mca.gov.in/MinistryV2/xbrl.html;
https://www.sec.gov/structureddata/osd-inline-xbrl.html;
https://en.wikipedia.org/wiki/XBRL;
https://www.investopedia.com/terms/x/xbrl.asp.

APPENDIX A (Active Server Pages)

Listings of ASP Files (with server and client VBScripts)

1. Active Server Page for Accounting Home Page – “default.asp” <%@LANGUAGE=VBS%><%Option Explicit: dim bd, ed bd=Request(“t1”): Session(“SDate”)=bd: if bd=”” then Session(“SDate”)=”01 Apr 2004″ ed=Request(“t2”): Session(“CDate”)=ed: if ed=”” then Session(“CDate”)=”30 Apr 2004″%> <HTML><HEAD><TITLE>Starting Page for Accounting (using XML technology alone)</TITLE></HEAD> <BODY bgcolor=”#ffddbb”><P style=”font-size: 50px; color: darkblue; text-align: center”>Starting Page for Accounting</P> <FORM method=”post” id=”f1″ name=”f1″ action=”default.asp”><P>Starting Date <INPUT name=”t1″ id=”t1″ style=”font-size: 23px; color: white; background-color: #006077″ value =”01 Apr 2004″> <INPUT name=”t2″ id=”t2″ style=”font-size: 23px; color: white; background-color: #007760″ value =”30 Apr 2004″> Closing Date</P><CENTER><INPUT type=”submit” name=”sm” id=”sm” style=”font-weight: 900; font-size: 20px; color: gold; background-color: brown” value=”Click Here to Give Effect”></CENTER></FORM><P> After setting above Dates, Choose and Click One Menu Item Below: <UL type=”I” style=”font-size: 20px; font-family: Lucida Sans”> <LI><A href=”NewAccount.asp”>For Creation of New Account </A>(Name of Account must be unique)</LI> <LI><A href=”JournalEntry.asp”>For Journal Entry </A>(voucher no. must be unique)</LI> <LI><A href=”FormattedJournal.asp”>For Formatted Journal </A>(arranged – first date-wise then voucher no.-wise)</LI> <LI>For Differint Derived Results as – <UL type=”a” style=”font-size: 17px; font-family: Arial Alternative”> <LI><A href=”Ledger.asp”>Ledger Account</A></LI> <LI><A href=”Ledger.asp?s1=rp”>Receipt & Payment Account</A></LI> <LI><A href=”Ledger.asp?s1=tb”>Trial Balance</A></LI> <LI><A href=”Ledger.asp?s1=pl”>Profit & Loss Account</A></LI> <LI><A href=”Ledger.asp?s1=bs”>Final Balance Sheet</A></LI></UL></LI> <LI><A href=”Rectification.asp”>For Rectification of Journal Entries </A>(which were already recorded)</LI> <LI><FONT size=”2″>For Miscellaneous Tasks, alternatively, for opening Balance Sheet or Journal – </FONT> <UL type=”i” style=”font-size: 15px; font-family: Arial Alternative”> <LI><A href=”createXML.asp”>To Create, Develop and Save XML File</A><FONT style=”font-size: 11″> [Children of document element will be ‘Record'(s) and leaf-nodes will be ‘Child_No.1’, ‘Child_No.2’ and so on]</FONT></LI> <LI><A href=”NamesXML.asp”>To Rename the ChildNodes of the ChildNodes of the DocumentElement for XML File</A></LI></UL></LI></UL></P></BODY></HTML> 2. Active Server Page to Get “opBalanceSheet.xml” with Any New Account – “NewAccount.asp” <%@LANGUAGE=VBS%><%Option Explicit: dim xDoc, opBS, ns(), c(), ns1, x, y, n0, n1, fso, s, t, a, b, i, j, k On Error Resume Next set xDoc=Server.CreateObject(“MSXML2.DomDocument.4.0”) set opBS= Server.CreateObject(“MSXML2.DomDocument.4.0”)’ MSXML2 DOM document objects set fso=Server.CreateObject(“Scripting.FileSystemObject”) if not fso.FileExists(Server.MapPath(“opBalanceSheet.xml”)) then ‘For properly formatting opening Balance Sheet from that at the end of previous period, both in XML format opBS.loadXML “<?xml version=’1.0′?><?xml-stylesheet type=’text/xsl’ href=’opBS.xsl’?><opBalanceSheet/>” s=”<P style=’color: red; font-size: 22′>Neither opBalanceSheet nor BalanceSheet (i.e., closing for previous period) exists – in (required) XML format!” s=s+”<BR/><FONT color=’magenta’><EM>Either</EM> supply last period’s closing Balance Sheet in XML format (prepared through this accounting process,” s=s+” using the template) – by placing the file once in the physical directory for this web site;</BR>” s=s+”</FONT><FONT color=’orange’><EM>Or,</EM> take the help of first sub-menu item of menu VI of AccountingHOME page ” s=s+” (to enter opening balance sheet items with category of accounts, including revenue items with zero op. balances).</FONT></P>” t=Server.MapPath(“BalanceSheet.xml”): if fso.FileExists(t) then xDoc.load t: reDim ns(2): ns(1)=”equitiesAndLiabilities”: ns(2)=”assets” for t=1 to 2′ When value of t is 1, it indicates liability side items of the Balance Sheet set ns1=xDoc.documentElement.selectNodes(“//”+”balanceSheet.”+ns(t)+”//Item”) for each x in ns1 s=x.parentNode.NodeName: i=instr(1, s, “.”): k=mid(s, i+1)’ For account category set n0=opBS.documentElement.appendChild(xDoc.createElement(“Record”)) set n1=n0.appendChild(xDoc.createElement(“Name_of_Account”)) s=x.firstChild.text: if k=”cumulativeDeficitOrLoss” then s=mid(s, 18, len(s)-21) n1.text=s: set n1=n0.appendChild(xDoc.createElement(“Category”)) s=k: if k=”cumulativeDeficitOrLoss” then s=”revenueReserves” n1.text=s: set n1=n0.appendChild(xDoc.createElement(“Opening_Balance”)) s=x.lastChild.text: if t=1 then s=”-“+s n1.text=s next: next: opBS.save Server.MapPath(“opBalanceSheet.xml”)’ Op. Balance Sheet is saved in XML fso.DeleteFile Server.MapPath(“BalanceSheet.xml”)’ Closing Balance Sheet of previous period is destroyed else Response.Write s+”<P style=’font-size: 26; color: green’>You may also use this page, to enter items of OpBalanceSheet <EM>de novo</EM>.</P>” end if else’ When already opening Balance Sheet exists opBS.load Server.MapPath(“opBalanceSheet.xml”) end if ‘ The following section is to augment the opening Balance Sheet by opening another new revenue or capital account set ns1=opBS.documentElement.selectNodes(“//Record”) t=ns1.length: reDim ns(t): s=1: k=1: a=TRim(Request(“newAccount”)) b= “<P style=’color:violet; font-size: 40′>Duplicate Account Name!<BR/>Enter Unique Name, please.</P>” if a=”” then s=0: Response.Write “<P style=’color: blue; font-size: 25′>’Name of New Account’ Box is Blank!<BR/>Please, fill in the following Form Elements to Include a New Account.</P>” for i=1 to t: if a=RTrim(ns1(i-1).firstChild.text) then s=0: k=0 end if next: if k=0 then Response.Write b if s=1 then’ For inclusion of a new account, providing details by the user set x=opBS.documentElement.appendChild(opBS.createElement(“Record”)) set y=x.appendChild(opBS.createElement(“Name_of_Account”)): y.text=a set y=x.appendChild(opBS.createElement(“Category”)): y.text=Request(“category”) set y=x.appendChild(opBS.createElement(“Opening_Balance”)): y.text=Request(“balance”) opBS.save Server.MapPath(“opBalanceSheet.xml”)’ Opening Balance Sheet is saved in XML format Response.Write “<P style=’color: green; font-size:23′>New Account is created! You may proceed further, by giving particulars, again.</P>” else Response.Write “<P style=’color: red; font-size:27′>Particulars are not properly given – so, new Account is not created! Give particulars now, please.</P>” end if %><HTML><HEAD><TITLE>For Preparing Opening Balance Sheet and to Include New Account in XML Format</TITLE> <SCRIPT ID=clientEventHandlersVBS LANGUAGE=vbscript><!– Sub window_onload fm.newAccount.focus End Sub –></SCRIPT></HEAD><BODY><FORM name=”fm” id=fm action=”NewAccount.asp” method=”post”> <P><INPUT tabindex=”1″ size=”30″ name=”newAccount” id=”newAccount”/>Name of New Account</P> <SELECT name=”category” id=”category”><% xDoc.load Server.MapPath(“financialStatements.balanceSheet.xml”)’ ‘ The template file in XML for a standard Balance Sheet is loaded in the DOM document object xDoc set ns1=xDoc.documentElement.selectNodes(“//*[name()!=’financialStatements.balanceSheet’ and name()!=’fictitiousAssets.cumulativeDeficitOrLoss’]”) t=ns1.length: reDim ns(t+2)’ Array variable is created to hold categories of accounts including revenue matters for i=1 to t a=TRim(ns1(i-1).nodeName): j=instr(1, a, “.”): ns(i-1)=mid(a, j+1) next ns(t-2)=ns(t-1)’ To avoid duplicate category for ‘contraItems’ ns(t-1)=”directRevenues”: ns(t)=”indirectRevenues”: ns(t+1)=”directExpenditures” ns(t+2)=”indirectExpenditures”: t=t+2′ To accomodate revenue incomes and expenditures – direct and indirect for i= 0 to t’ To fill the OPTION elements with appropriate values a=TRim(ns(i)): b=a: If a=”cash” Then a=”‘”+a+”‘ selected” else a=”‘”+a+”‘” end If Response.Write “<OPTION Value=”+a+”>”+b Next: set xDoc=nothing: set opBS=nothing: set fso=nothing%> </SELECT>Select a Category, from this Dropdown box.<BR> <INPUT type=”text” value=”0″ name=”balance” id=”balance” size=”9″ style=”color: darkgreen; font-size: 20; font-weight: 900″/> : Enter the Amount of Opening Balance Here (default value is zero, as shown)<BR/> <INPUT type=”submit” value=”Click to Enter the Details of New Account” name=”sb” id=”sb” style=”color: gold; background-color: darkmagenta; font-size: 25; font-weight: 900″/></FORM> <A style=”FONT-SIZE: 20px” href=”JournalEntry.asp”>Click Here for Journal Entries</A><BR/><A href=””>Click Here for Accounting HOME</A></P></BODY></HTML></BODY></HTML> 3. ASP to Create “opBalanceSheet.xml” or Similar XML File for a New User – “CreateXML.asp” <%@LANGUAGE=VBS%><%Option Explicit: Response.ContentType=”text/html”: dim sfo, ts, xDoc, ns, fil, st, st1, n, i, j, k, ent() On Error Resume Next set sfo=Server.CreateObject(“Scripting.FileSystemObject”): set xDoc=Server.CreateObject(“MSXML2.DomDocument.4.0”) n=0: k=Request(“t2″): if not k=”” then st1=”<?xml version=’1.0′?>”: if k=”opBalanceSheet” then st1=st1+”<?xml-stylesheet type=’text/xsl’ href=’opBS.xsl’?>” st1=st1+”<“+Request(“t2″)+”/>”: fil=Server.MapPath(k+”.xml”) if not sfo.FileExists(fil) or Request(“t1″)=”d” or Request(“t1″)=”D” then set ts=sfo.CreateTextFile(fil): ts.WriteLine st1: ts.Close ‘ Started and saved an XML file de novo else ‘ When the file with given name already exists and it is not required to be destroyed xDoc.load fil: if xDoc.documentElement.hasChildNodes then set ns=xDoc.documentElement.selectNodes(“child::node()[1]/*”) n=ns.length ‘ n=number of children at the leaf-level, in the document tree structure end if end if if n=0 then n=Request(“t3”) if sfo.FileExists(fil) and (Request(“t1″)=”d” or Request(“t1″)=”D”) then set ts=sfo.CreateTextFile(fil): ts.WriteLine st1: ts.Close: n=Request(“t3”) end if ‘ Destroyed an existing file with given name and specifically instructed to delete it xDoc.load fil: if n>0 and not Request(“t4″)=”” then set ns=xDoc.documentElement.selectNodes(“//Record”): k=1: j=1: if TRim(Request(“t2″))=”Journal” then j=4 st1=TRim(Request(“t”+CStr(j+3))): for each st in ns: if st1=TRim(st.childNodes(j-1).text) then k=0 next: if k=1 then ‘ On confirmation of uniqueness of the entry, i.e., when value of k remains 1 set st=xDoc.documentElement.appendChild(xDoc.createElement(“Record”)) for i=1 to n: set st1=st.appendChild(xDoc.createElement(Request(“h”+CStr(i+3)))) st1.text=Request(“t”+Cstr(i+3)) next ‘ Hence all the leaf-nodes are added to the new child ‘Record’ of XML document if ns.length>1 then for each j in ns: if j.firstChild.text=”” then xDoc.documentElement.removeChild j next end if ‘ Thus any Child Element with no textual content is removed xDoc.save fil ‘ The XML document with an added ‘Record’ element is hence saved else ‘ When uniquenes of entry is violated, i.e., text for a leaf-node (required to be unique) is same as an earlier one Response.Write “<P style=’color: red; font-size: 30’>Uniqueness of entry is violated! Enter proper values, please.</P>” end if if not TRim(Request(“t2″))=”opSheet” and sfo.FileExists(Server.MapPath(“opSheet.xml”)) then sfo.DeleteFile Server.MapPath(“opSheet.xml”) ‘ When the file name given is other than ‘opSheet’ end if end if end if %><HTML><HEAD><META NAME=”GENERATOR” Content=”Microsoft Visual Studio 6.0″/> <TITLE>For Creation, Development and Saving of an XML File</TITLE> <SCRIPT ID=”clientEventHandlersVBS” LANGUAGE=”vbscript”><!– Sub window_onload f1.s1.focus: f1.t2.select End Sub Sub r1_onclick f1.s1.focus End Sub –></SCRIPT></HEAD><BODY> <P style=”color:#996000; font-size: 40; text-align: center”>Page to Create, Develop & Save an XML File<BR/> <FONT size=”3″>(for renaming of columns Click the last sub-menu item of menu IV of the AccountingHOME page, please) </FONT></P><FORM id=”f1″ name=”f1″ method=”POST” action=”createXML.asp”> <P style=”color: #ffbbbb; font-size: 20″>If you want to destroy an earlier file with same name, write D or d in this small box: <INPUT type=”text” id=”t1″ name=”t1″ size=”1″ value=”C”/></P> <P style=”color:green; font-size: 22″>Give the name only of your XML File HERE: <FONT size=”3″ color=”red”>(every time – required): </FONT><INPUT type=”text” id=”t2″ name=”t2″ value=”opSheet”/></P> <P style=”color:blue; font-size: 18″>Give the No. of Columns in Your Table HERE <FONT size=”2″ color=”red”>(required – up to second time only, for new files): </FONT> <INPUT type=”text” id=”t3″ name=”t3″ value=”0″ size=”3″/></P><HR color=”gold” size=”9″/> <%st1=”<P style=’color: darkmagenta; font-size: 30′>”: if n>0 then set st=xDoc.documentElement.selectNodes(“//Record[1]/*”) for i=1 to n k=”Child_No.”+CStr(i): if not (Request(“t1″)=”d” and Request(“t1″)=”D”) then k=st(i-1).nodeName j=””: if k=”Opening_Balance” or k=”Amount” then j=”0″ st1=st1+”Enter Value for ‘”+k+”‘ here: <INPUT type=’text’ size=’30’ name=’t”+CStr(i+3)+”‘ id=’t”+CStr(i+3)+”‘ value='”+j+”‘/>” st1=st1+”<INPUT type=’hidden’ name=’h”+CStr(i+3)+”‘ id=’h”+CStr(i+3)+”‘ value='”+k+”‘/><BR/>” next end if st1=st1+”</P>”: Response.Write st1: st1=””: if xDoc.hasChildNodes then st1=st1+”<TABLE border=’5′ style=’border-color: gold’><THEAD bgcolor=’lightcyan’>Existing Records</THEAD><TR>” set st=xDoc.documentElement.selectNodes(“//Record”): for i=1 to n st1=st1+”<TH>”+st(0).childNodes(i-1).nodeName+”</TH>”: next: st1=st1+”</TR>”: for each k in st:: st1=st1+”<TR>” for i=1 to n: st1=st1+”<TD>”+k.childNodes(i-1).text+”</TD>”: next: st1=st1+”</TR>”: next:: st1=st1+”</TABLE>” end if %><HR color=”red” size=”5″/> <INPUT type=”reset” id=”r1″ name=”r1″ value=”Click It to Reset All” style=”background-color:yellow”/> <INPUT type=”submit” id=”s1″ name=”s1″ value=”Click It to Give Effect” style=”font-size:20; background-color:lightgreen”/> </FORM><P><A href=””>Go to AccountingHOME</A></P><P id=”p1″><%=st1%></P></BODY> <%set sfo=nothing: set ts=nothing: set xDoc=nothing%></HTML> 4. ASP to Rename Leaf-Nodes after Creating XML-File Using “CreateXML.asp” – “NamesXML.asp” <%@LANGUAGE=VBS%><%Option Explicit: dim xDoc, sfo, st, st1, h, i, j, k, n, t() On Error Resume Next set xDoc=Server.CreateObject(“MSXML2.DomDocument.4.0”): set sfo=Server.CreateObject(“Scripting.FileSystemObject”) k=Request(“tt”): if not k=”” and sfo.FileExists(Server.MapPath(k+”.xml”)) then xDoc.load Server.MapPath(k+”.xml”): if xDoc.documentElement.hasChildNodes then set st=xDoc.documentElement.selectNodes(“//Record”) st1=”<DIV style=’color: darkviolet’>”: n=st(0).childNodes.length for i= 1 to n: st1=st1+”Enter Changed Name for ‘”+st(0).childNodes(i-1).nodeName st1=st1+”‘ here: <INPUT type=’text’ size=’30’ name=’tt”+CStr(i) st1=st1+”‘ id=’tt”+CStr(i)+”‘ style=’color: darkmagenta; font-weight: 900’/><BR/>” next: st1=st1+”</DIV>”: if not Request(“tt1″)=”” then reDim t(n, 2): for i=1 to n: k=Request(“tt”+Cstr(i)): for j=1 to len(k): h=Mid(k, j, 1) if h=” ” then k=Mid(k, 1, j-1)+”_”+Mid(k, j+1) next: t(i, 1)=k: next: for each st1 in st for i=0 to n-1: t(i+1,2)=st1.firstChild.text: st1.removeChild st1.firstChild: next for i=0 to n-1: set k=st1.appendChild(xDoc.createElement(t(i+1,1))): k.text=t(i+1,2): next next: xDoc.save Server.MapPath(Request(“tt”)+”.xml”): Response.Redirect “default.asp” end if else Response.Write “<P style=’font-size: 22; color: violet’>Document Element has no child node!</P>” end if else Response.Write “<P style=’color: red; font-size: 25′>File does not exist! Please enter another.</P>” end if %><HTML><HEAD><META NAME=”GENERATOR” Content=”Microsoft Visual Studio 6.0″><TITLE> To Rename Leaf Nodes of an XML Document</TITLE><SCRIPT ID=clientEventHandlersVBS LANGUAGE=vbscript><!– Sub window_onload fm1.sm1.focus: fm1.tt.select End Sub Sub res1_onclick fm1.sm1.focus End Sub sub tt_onchange fm1.submit end sub –></SCRIPT></HEAD><BODY><FORM action=”NamesXML.asp” method=POST id=fm1 name=fm1> <P style=”color: darkblue; font-size: 18″>Give the Name of the XML File in This Text Box (then Click the Second Button): <INPUT type=”text” id=”tt” name=”tt” value=”opSheet” size=”15″><BR/><%=st1%> <INPUT type=”reset” value=”May Be Reset” id=”res1″ name=”res1″> <INPUT type=”submit” style=”background-color: lightgreen; font-weight: 900″ value=”Give Effect by Clicking It” id=”sm1″ name=”sm1″></FORM></P><P><A href=””>Go to AccountingHOME</A></P> <%set xDoc=nothing: set sfo=nothing%></BODY></HTML> 5. ASP to Record New Journal Entries with Necessary Helps – “JournalEntry.asp” <%@ LANGUAGE=VBSCRIPT %><%Option Explicit dim sfo, xJ, xB, xFrag, x, hdv, s, st, fil, st1, st2, h, i, j, k, a, b, y(), n, status On Error Resume Next set xJ=Server.CreateObject(“MSXML2.DomDocument”): set xB=Server.CreateObject(“MSXML2.DomDocument”) set sfo=Server.CreateObject(“Scripting.FileSystemObject”): set xFrag=xJ.createDocumentFragment fil=Server.MapPath(“Journal.xml”): if not sfo.FileExists(fil) then’ For initial creation of ‘Journal’ XML file in the same folder set st=sfo.CreateTextFile(fil) st.WriteLine “<?xml version=’1.0′?><?xml-stylesheet type=’text/xsl’ href=’TJournal.xsl’?><Journal/>”: st.Close set st=Nothing: Response.Write “<P style=’font-size:30; color: gold’>Your XML File is created.</P>” end if xJ.load fil: set st=xJ.documentElement.selectNodes(“//Voucher_No”): hdv=””: j=0: status=”OK”: for each h in st st1=TRim(h.text): hdv=hdv+st1+”`”: j=j+1: if st1=TRim(Request(“voucherNo”)) then status=”” next: n=j’ Here n=No. of already recorded journal entries if Request(“amount”)>0 and status=”OK” then’ Only under these conditions new entry can be recorded xJ.load fil: set st=xJ.documentElement.selectNodes(“//Voucher_No”) st1=Request(“text1″)+”~”: for k=1 to Request(“text2”) set s=xJ.documentElement.appendChild(xJ.createElement(“Record”)) j=instr(1,st1,”`”): b=mid(st1, 1, j-1): st1=mid(st1, j+1) set h=s.appendChild(xJ.createElement(“Date”)): h.text=TRim(b) j=instr(1,st1,”`”): b=mid(st1, 1, j-1): st1=mid(st1, j+1) set h=s.appendChild(xJ.createElement(“Debit_Account”)): h.text=TRim(b) j=instr(1,st1,”`”): b=mid(st1, 1, j-1): st1=mid(st1, j+1) set h=s.appendChild(xJ.createElement(“Credit_Account”)): h.text=TRim(b) j=instr(1,st1,”`”): b=mid(st1, 1, j-1): st1=mid(st1, j+1) set h=s.appendChild(xJ.createElement(“Voucher_No”)): h.text=TRim(b) j=instr(1,st1,”`”): x=TRim(mid(st1, 1, j-1)): st1=mid(st1, j+1) set h=s.appendChild(xJ.createElement(“Amount”)): h.text=TRim(x) j=instr(1,st1,”`”): b=mid(st1, 1, j-1): st1=mid(st1, j+1) set h=s.appendChild(xJ.createElement(“Narration”)): h.text=TRim(b) j=instr(1,st1,”`”): b=mid(st1, 1, j-1): st1=mid(st1, j+2) set h=s.appendChild(xJ.createElement(“Authority”)): h.text=TRim(b) next: xJ.save fil: session.Abandon ‘ Journal file is again saved in the same directory, after update a=”<A href= ‘AccountingHOME.asp’>”: s=”You may click here now to go for Accounting HOME</A>” Response.Write a + s Else a=”<P style=’color:red’>Not entered, no effective details are given!</P>” Response.Write a+”<P style=’color:gold’>Please try again.</P>” End If %><HTML><HEAD><META http-equiv=”Content-Type” content=”text/html; charset=windows-1252″> <TITLE>For Journal Entry</TITLE><script ID=”clientEventHandlersVBS” LANGUAGE=”vbscript”> Dim s, a, b, d,e, n, r(): s=”<TABLE id=t1 width=1000><TR style=’font-size:15′><TH width=100><P align=left>” s=s+”Date</P></TH><TH width=150><P align=left>Debit Account</P></TH><TH width=150>” s=s+”<P align=left>Credit Account</P></TH><TH width=100><P align=left>Voucher No.</P>” s=s+”</TH><TH width=100><P align=left>Amount (Rs.)</P></TH><TH width=250><P align=left>” s=s+”Narration</P></TH><TH width=150><P align=left>Authority</P></TH></TR>” Sub window_onload ‘Next section is to collect the array of voucher nos. already in ‘Journal’ table of the database e=0: st=trans.hd.Value’ Already existing Voucher Nos. do until st=””: e=e+1: d=instr(1, st, “`”): b=mid(st, 1, d-1): redim preserve r(e) r(e-1)=b: st=mid(st, d+1)’ To collect the next recorded Voucher No loop: n=e: redim preserve r(n+50): with trans: .text1.value=””: .text2.value=0: .date.select: end with End Sub a=0 Sub b1_onclick ‘Following small section is to show an alert when a proposed voucher no. is same as an earlier one d=RTrim(trans.voucherNo.value): if d=”” then window.alert “‘Voucher No’ is Blank! – Enter one, please.”: exit sub if trans.amount.value=”0″ then window.alert “‘Amount’ is ZERO! – Enter Amount, please.”: exit sub for e=0 to n+a-1 if d=r(e) then window.alert “Voucher No Conflict! *** “+CStr(d)+vbCr+”Please enter appropriate and unique Voucher No. and continue pressing OK” exit sub end if next ‘These Client Codes are to store temporarily the details of journal entries e=trans.authority.value: if isnull(e) or e=”” then e=” “: b =trans.text1.value+trans.date.value +”`” b= b+trans.debitAccount.value+”`”+trans.creditAccount.value+”`” b= b+d+”`”+trans.amount.value+”`”+trans.narration.value: b= b+”`”+e+”`~”: trans.text1.value=b s= s+”<TR><TD>”+trans.date.value+”</TD><TD>”+trans.debitAccount.value+”</TD><TD>” s= s+trans.creditAccount.value+”</TD><TD>”+d+”</TD><TD>” s= s+trans.amount.value+”</TD><TD>”+trans.narration.value+”</TD><TD>” s=s+e+”</TD></TR>”: d2.innerHTML=s+”</TABLE>”: r(n+a)=Trim(d): a= a+1: trans.text2.Value=a End Sub Sub c1_AfterUpdate d=CStr(FormatDateTime(c1.Value,1)): e=InStr(7,d,” “,1):d=Mid(d,e+1) e=InStr(4,d,”,”):d=Mid(d,e-2,2)+” “+Mid(d,1,3)+Mid(d,e+1): trans.date.value=d End Sub </script></HEAD><BODY ><DIV id=”d1″><FORM name=”trans” method=”post” action=”JournalEntry.asp”> <INPUT type=”hidden” id=”hd” name=”hd” value=”<%=hdv%>”/> <P style=”color:darkgreen; font-size=25″>Enter Details of the Transaction as below:</P> <P style=”color:darkgreen”>Date :<INPUT type=”text” id=”date” name=”date” value=”<%=Session(“SDate”)%>” size=”25″ tabindex=”2″ style=”font-size: 14pt; font-family: ‘AGaramond Bold'”></P> <P style=”color:darkgreen”>Debit Account:<SELECT id=”debitAccount” name=”debitAccount”> <%xB.load Server.MapPath(“opBalanceSheet.xml”)’ To collect Name of Accounts set st=xB.documentElement.selectNodes(“//Name_of_Account”) ‘ For arrangement of Name of Ledger accounts in Alphabetical order, to fill OPTION elements n=st.length: reDim y(n-1): for i=0 to n-1: y(i)=TRim(st(i).text): next for i=0 to n-1: for j=i to n-1: if y(i)>y(j) then k=y(i): y(i)=y(j): y(j)=k: next: next for i=0 to n-1 ‘This part of Server Code is for the dropdown box for Debit Account a=y(i): b=a: If a=”Cash” Then a=”‘”+a+”‘ selected” Else a=”‘”+a+”‘” End If Response.Write “<OPTION Value=”+a+”>”+b next%> </SELECT></P><P style=”color:darkgreen”>Credit Account:<SELECT id=”creditAccount” name=”creditAccount”> <%for i=0 to n-1 ‘This part of Server Code is for the dropdown box for Credit Account a=y(i): b=a: If a=”Bank” Then a=”‘”+a+”‘ selected” Else a=”‘”+a+”‘” End If Response.Write “<OPTION Value=”+a+”>”+b next%></SELECT></P> <P>Voucher Number: <input type=”text” id=”voucherNo” name=”voucherNo” size=”24″></P> <P>Amount (Rs.): <input type=”text” id=”amount” name=”amount” value=”0″ size=”11″></P> <P>Narration:<textarea rows=”3″ id=”narration” name=”narration” cols=”67″>The amount is withdrawn in cash from bank for office use.</textarea></P> <P style=”color:darkgreen”>Authority Reference (order number etc.): <INPUT type=”text” id=”authority” name=”authority” size=”30″ tabindex=”3″ style=”font-size: 12pt”></P> <INPUT name=”b1″ type=”button” value=”Temporarily Store” id=”b1″> <INPUT name=”b2″ type=”submit” value=”Permanently Commit Journal Entries” id=”b2″> <INPUT type=”hidden” id=”text1″ name=”text1″ value=””><INPUT type=”hidden” id=”text2″ name=”text2″ value=”0″> </FORM><A href=””>Go to AccountingHOME</A></DIV><DIV id=”d2″></DIV> <OBJECT id=c1 style=”LEFT: 430px; TOP: 40px;position:absolute” classid=”clsid:8E27C92B-1264-101C-8A2F-040224009C02″ VIEWASTEXT><PARAM NAME=”_Version” VALUE=”524288″><PARAM NAME=”_ExtentX” VALUE=”7620″> <PARAM NAME=”_ExtentY” VALUE=”5080″><PARAM NAME=”_StockProps” VALUE=”1″> <PARAM NAME=”BackColor” VALUE=”-2147483633″><PARAM NAME=”DayLength” VALUE=”1″> <PARAM NAME=”MonthLength” VALUE=”2″><PARAM NAME=”DayFontColor” VALUE=”0″> <PARAM NAME=”FirstDay” VALUE=”1″><PARAM NAME=”GridCellEffect” VALUE=”1″> <PARAM NAME=”GridFontColor” VALUE=”10485760″><PARAM NAME=”GridLinesColor” VALUE=”-2147483632″> <PARAM NAME=”ShowDateSelectors” VALUE=”-1″><PARAM NAME=”ShowDays” VALUE=”-1″> <PARAM NAME=”ShowHorizontalGrid” VALUE=”-1″><PARAM NAME=”ShowTitle” VALUE=”-1″> <PARAM NAME=”ShowVerticalGrid” VALUE=”-1″><PARAM NAME=”TitleFontColor” VALUE=”navyblue”> <PARAM NAME=”ValueIsNull” VALUE=”0″></OBJECT></BODY></HTML> 6. ASP to Delete or Modify a Recorded Wrong Journal Entry with Helps – “Rectification.asp” <%@LANGUAGE=VBS%><%Option Explicit: dim fso, ts, xDoc, xJ, st, z, a, b, d, st1, st2, st3, st4, fil, url, voucher, df, vno(), item(), m(), tc, i, j, k, n On Error Resume Next set xDoc=Server.CreateObject(“MSXML2.DomDocument.4.0”): set xJ=Server.CreateObject(“MSXML2.DomDocument.4.0”) url=Server.MapPath(“Journal.xml”): xDoc.Load url’ Journal (not properly arranged) in XML format is loaded xJ.loadXML “<?xml version=’1.0′?><Journal/>”: set z = xDoc.documentElement.selectNodes(“//Record”) n = z.length: ReDim item(n, 2)’ Array variable m() is created to arrange Dates and Voucher Nos. for i = 0 to n – 1: item(i, 1) = Trim(z(i).firstChild.Text): item(i, 2) = Trim(z(i).childNodes(3).Text): Next for i = 0 to n – 1: for j = i to n – 1 if CDate(item(i, 1)) > CDate(item(j, 1)) then d = item(i, 1): item(i, 1) = item(j, 1): item(j, 1) = d: d = item(i, 2): item(i, 2) = item(j, 2): item(j, 2) = d end if’ For date wise arrangement if CDate(item(i, 1)) = CDate(item(j, 1)) then if Trim(item(i,2))>TRim(item(j,2)) then d = item(i, 1): item(i, 1) = item(j, 1): item(j, 1) = d: d = item(i, 2): item(i, 2) = item(j, 2): item(j, 2) = d end if’ For voucher no. wise arrangement (when date is same) end if next: next: for i = 0 to n – 1 set z = xDoc.documentElement.selectNodes(“//Record[Date='” + item(i, 1) + “‘ and Voucher_No='” + item(i, 2) + “‘]”) xJ.documentElement.appendChild z(0) next: xJ.save url’ Date and Voucher No. wise arranged journal entries are saved, now. voucher=TRim(Request(“vn”)): fil=Server.MapPath(“Journal.xml”): set fso=createObject(“Scripting.FileSystemObject”) set df=xJ.createDocumentFragment set st=xJ.documentElement.selectNodes(“//Record”): a=st.length: reDim vno(a-1): a=0: st3=”” st2=”<TABLE border=’5′><THEAD bgcolor=’lightcyan’>A Snappy List of Recorded “+CStr(st.length) st2=st2+” Entries<TR><TH>Date</TH><TH>Voucher No.</TH><TH style=’text-align: right’>Amount (Rs.)</TH><TR>” for each st1 in st: st2=st2+”<TR><TD style=’color:blue’>”+TRim(st1.firstChild.text)+”</TD>” b=TRim(st1.childNodes(3).text): vno(a)=b: a=a+1: st2=st2+”<TD style=’color:brown’>”+b+”</TD>” st2=st2+”<TD style=’color:brown; text-align: right’>”+TRim(st1.childNodes(4).text)+”</TD></TR>” for i=0 to 6: st3=st3+Trim(st1.childNodes(i).text)+”`”:next: st3=st3+”~” next: st2=st2+”</TABLE>” ‘ For Alphabetical arrangement of Name of Ledger accounts and to store in hdd hidden element as a string xDoc.load Server.MapPath(“opBalanceSheet.xml”): set st=xDoc.documentElement.selectNodes(“//Record”) tc=st.length: reDim item(tc-1): for i=0 to tc-1: item(i)=st(i).firstChild.text: next for i=0 to tc-1: for j=i to tc-1: if item(i)>item(j) then k=item(i): item(i)=item(j): item(j)=k next: next: st4=””: for i=0 to tc-1: st4=st4+Trim(item(i))+”`”: next: reDim item(1) ‘This part of Server Code is for the dropdown box for Field Names of Journal table set st=xJ.documentElement.selectSingleNode(“//Record”): tc=0 for each st1 in st.childNodes: a=Trim(st1.nodeName): tc=tc+1: reDim preserve item(tc): item(tc)=a: next: k=0: st1=”<P style=’color: darkcyan; font-size: 24′>You may confirm from the following table after a REFRESH.” st1=st1+”You may continue rectification as well.</P>” if voucher=”” then Response.Write “<P style=’font-size:30; color: darkmagenta’>To rectify ENTER after the following table (voucher no. first).</P>” elseif mid(Request(“c”), 1, 1)=”d” or mid(Request(“c”), 1, 1)=”D” then xJ.load fil: set st=xJ.documentElement.selectNodes(“//Record[Voucher_No='”+voucher+”‘]”) xJ.documentElement.removeChild st(0) xJ.save fil ‘ Journal entry is deleted and residue is saved again (i.e., overwtitten) Response.Write “<P style=’color: red; font-size: 30’>Your entry is entirely destroyed!</P>”: Response.Write st1 else xJ.load fil: k=CInt(Request(“vnEffected”)): if k=1 then for j=0 to 9E9: if voucher=TRim(vno(j)) then exit for next: set st=xJ.documentElement.selectNodes(“//Record”) set z=xJ.createDocumentFragment(): Set b=z.appendChild(xJ.createElement(“Record”)) for i=1 to 7: a=TRim(st(j).childNodes(i-1).nodeName) set ts=b.appendChild(xJ.createElement(a)): ts.text=TRim(Request(“w”+CStr(i))) next: with xJ.documentElement: .removeChild st(j): .appendChild z: end with xJ.save fil ‘ Journal entry is modified and changed XML file is hence saved (i.e., overwritten) Response.Write “<P style=’color: green’>Journal is properly rectified! You may Click at the end now for the Accounting HOME Page.</P>” Response.Write st1 else ‘ When no changed data is provided Response.Write “<P style=’color: red; font-size:30′>No effective detail is given!<BR/><FONT color=’darkblue’> Supply something as per instruction below, please.</FONT></P>” end if end if %><HTML><HEAD><META NAME=”GENERATOR” Content=”Microsoft Visual Studio 6.0″><TITLE>Rectification</TITLE> <SCRIPT ID=”clientEventHandlersVBS” LANGUAGE=”vbscript”><!– dim s, st, st1, t, x, h, i, j, k, ss(), index Sub window_onload f1.c.value=”MOD”: redim ss(7, 2): ss(1, 1)=”Date”: ss(2, 1)=”Debit Account”: ss(3, 1)=”Credit Account” ss(4, 1)=”Voucher No”: ss(5, 1)=”Amount (Rs.)”: ss(6, 1)=”Narration”: ss(7, 1)=”Authority” f1.vnEffected.value=”0″: f1.vn.focus End Sub Sub vn_onchange ‘ This event-driven sub-routine is for showing the record with given Voucher No st1=”<TABLE width=’100%’ border=’5′><THEAD bgcolor=’lightyellow’>Details of the Entry<TBODY>” st=f1.hd.value: index=0: do until st=”” for k=1 to 7: j=instr(1,st,”`”): t=mid(st, 1, j – 1): ss(k, 2)=Trim(t): st=mid(st, j+1) next if ss(4, 2)=Trim(f1.vn.value) then index=1: exit do st=mid(st,2) loop: if index=0 then for k=1 to 7: ss(k, 2)=””: next end if for k=1 to 7: st1=st1+”<TR><TH style=’color: gold’ width=’160′>”+CStr(ss(k, 1))+”</TH><TD>” if k<2 or k>3 then 1=st1+”<INPUT type=’text’ style=’font-size: 20; color: darkblue’ size=’90’ name=’w”+CStr(k)+”‘ id=’w”+CStr(k)+”‘ value='”+ss(k, 2)+”‘/>” else st1=st1+”<SELECT name=’w”+CStr(k)+”‘ id=’w”+CStr(k)+”‘ style=’color: darkmagenta; font-size: 25’>” st=f1.hdd.Value: x=TRim(f1.vn.value): do until st=””: h=instr(1,st, “`”): s=Trim(mid(st, 1, h-1)): t=s if s=ss(k, 2) then s=”‘”+s+”‘ selected” else loop: st1=st1+”</SELECT>” end if st1=st1+”</TD></TR>” next: st1=st1+”</TBODY></TABLE>”: if index=1 then f1.vnEffected.value=”1″ st1=st1+”<FONT color=’darkcyan’> Then correct the wrong values of the attributes shown above.</FONT>” else f1.vnEffected.value=”0″ st1=”<FONT color=’red’ size=’6′>There’s no entry in the file, ‘Journal’, with this Voucher No.!</FONT>” st1=st1+”<BR/><FONT size=’5′ color=’#CC8800′>You may try again, also now.</FONT>” end if p1.innerHTML=st1 End Sub –></SCRIPT></HEAD><BODY id=”bod”><%Response.Write st2 Response.Write “Fill the following TEXT BOX with the <EM style=’font-size: 23; color: darkcyan; font-weight: 900′>voucher no.</EM> (entered for the wrong journal entry) – you may copy (or drag and drop) from the above list too: “%> <DIV><FORM name=”f1″ id=”f1″ method=”POST” action=”Rectification.asp”> <INPUT name=”hd” id=”hd” type=”hidden” value=”<%=st3%>”/> <INPUT name=”hdd” id=”hdd” type=”hidden” value=”<%=st4%>”/> <INPUT name=”vnEffected” id=”vnEffected” type=”hidden”/> Voucher No.: <INPUT tabindex=”1″ name=”vn” id=”vn” type=”text” value=”” size=”34″ style=”font-size:20; color: brown”/> <P id=”p1″></P> <P style=’color: green’>After entering value(s) for one or more attribute(s), select your choice below and click the button at the end please!</P> Write D or d in the BOX at right side, to completely DELETE the ENTRY: <INPUT type=”text” name=”c” id=”c” size=”3″/><BR/> <INPUT name=”sm1″ id=”sm1″ type=”submit” value=”Click this button to give EFFECT” size=”45″ style=”font-size:20;background-color:brown; color: gold”/> </FORM><A href=””>Go to AccountingHOME</A></DIV></BODY></HTML> 7. ASP to Get Traditionally Formatted Journal Using XSLT file “Fjournal.xsl” – “FormattedJournal.asp” <%@LANGUAGE=VBS%><%option explicit: dim xDoc, xJ, z, n, s, ts, i, j, d, m(), url On Error Resume Next set xDoc=createObject(“MSXML2.DomDocument.4.0”): set xJ=createObject(“MSXML2.DomDocument.4.0”) set s=createObject(“Scripting.FileSystemObject”): url=Server.MapPath(“Journal.xml”) xDoc.Load url’ Journal (not properly arranged) in XML format is loaded xJ.loadXML “<?xml version=’1.0′?><Journal/>”: set z = xDoc.documentElement.selectNodes(“//Record”) n = z.length: ReDim m(n, 2)’ Array variable m() is created to arrange Dates and Voucher Nos. for i = 0 to n – 1: m(i, 1) = Trim(z(i).firstChild.Text): m(i, 2) = Trim(z(i).childNodes(3).Text): Next for i = 0 to n – 1: for j = i to n – 1: if CDate(m(i, 1)) > CDate(m(j, 1)) then d = m(i, 1): m(i, 1) = m(j, 1): m(j, 1) = d: d = m(i, 2): m(i, 2) = m(j, 2): m(j, 2) = d end if’ For date wise arrangement if CDate(m(i, 1)) =CDate(m(j, 1)) then if Trim(m(i,2))>TRim(m(j,2)) then d = m(i, 1): m(i, 1) = m(j, 1): m(j, 1) = d: d = m(i, 2): m(i, 2) = m(j, 2): m(j, 2) = d end if’ For voucher no. wise arrangement (when date is same) end if next: next: for i = 0 to n – 1 set z = xDoc.documentElement.selectNodes(“//Record[Date='” + m(i, 1) + “‘ and Voucher_No='” + m(i, 2) + “‘]”) xJ.documentElement.appendChild z(0) next: xJ.save url’ Date and Voucher No. wise arranged journal entries are saved, now. xDoc.load Server.MapPath(“FJournal.xsl”)’ XSLT file is loaded for exhibiting formatted Journal %><HTML><HEAD><TITLE>To Show Formatted Journal</TITLE></HEAD><BODY> <DIV><%=xJ.transformNode(xDoc)%></DIV></BODY><%set xDoc=nothing: set xJ=nothing: set z = nothing%></HTML> 8. ASP to Get Ledger Accounts and Optionally Other Derived Results Using XSLT – “Ledger.asp” <%@LANGUAGE=VBS%><%dim xDoc, Jx, Lx, n, u, v, d, m(), url, st, i, k, opt, act, a, e, f, g, h, td(), tc(), fd, ld’ Variables On Error Resume Next ‘Following two are XML DOM Document objects to hold files in XML format set xDoc=Server.createObject(“MSXML2.DomDocument.4.0”): set Jx=Server.createObject(“MSXML2.DomDocument.4.0”) set Lx=Server.createObject(“MSXML2.DomDocument.4.0”): ‘Following section of server code is to arrange journal entries, date & voucher no. wise url=Server.MapPath(“Journal.xml”): Jx.Load url’ Journal is loaded in Jx XML DOM object Lx.loadXML “<?xml version=’1.0′?><Journal/>” ‘Lx is kept reserved to collect Ledger accounts in XML format Set d = Jx.documentElement.selectNodes(“//Record”): n = d.length: ReDim m(n, 2)’ For collection of dates and voucher nos. for i = 0 to n – 1: m(i, 1) = Trim(d(i).firstChild.Text): m(i, 2) = Trim(d(i).childNodes(3).Text): Next for i = 0 to n – 1: for k= i to n – 1: if CDate(m(i, 1)) > CDate(m(k, 1)) then’ For date wise arrangement st = m(i, 1): m(i, 1) = m(k, 1): m(k, 1) = st: st = m(i, 2): m(i, 2) = m(k, 2): m(k, 2) = st end If if CDate(m(i, 1)) =CDate(m(k, 1)) then if Trim(m(i,2))>TRim(m(k,2)) then’ For voucher no. wise arrangement, when same date st = m(i, 1): m(i, 1) = m(k, 1): m(k, 1) = st: st = m(i, 2): m(i, 2) = m(k, 2): m(k, 2) = st end if end if next: next’ Now the array m() is arranged date wise (and then voucher no. wise) for i = 0 To n – 1: set d = Jx.documentElement.selectNodes(“//Record[Date='” + m(i, 1) + “‘ and Voucher_No='” + m(i, 2) + “‘]”) Lx.documentElement.appendChild d(0)’ L is the DOM Document object to store arranged Journal in XML format Next: Lx.save url’ Hence date (and then voucher no.) wise arranged journal entries are saved ‘Rest of this page is to prepare all ledger accounts and show the XSL-transformed results opt=”Ledger”: If not Request(“s1″)=”” then select case Request(“s1”)’ For choosing an option (A/c or Statement) case “rp” opt=”ReceiptPayment”: case “tb” opt=”TrialBalance”: case “pl” opt=”PandL” case “bs” opt=”BalanceSheet”: case “led” opt=”Ledger” end select end if opt=opt+”.xsl”: act=Request(“ss”)’ opt is XSLT file name and act is the name of desired a/c Lx.save Jx’ Arranged Journal is saved (i.e., transferred) in J, now Lx.loadXML “<?xml version=’1.0′?><Ledger/>”‘ for Ledger (all accounts) in XML-format ‘Following MSXML2 ActiveX object xDoc for DomDocument is also declared in Global.asa xDoc.load Server.MapPath(“opBalanceSheet.xml”)’ xDoc is for opening Balance Sheet in XML format ‘Following two are MSXML2 documentFragment objects for various intermediate processing of Ledger set u=Lx.createDocumentFragment: set v=Lx.createDocumentFragment fd=Session(“SDate”): ld=Session(“CDate”)’ Opening and closing dates respectively ‘This section is to test whether beginning date and ending date are beyond the acceptable range set d=Jx.documentElement.selectNodes(“//Date”): for each e in d: if CDate(fd)>CDate(e.text) then fd=e.text if CDate(ld)<CDate(e.text) then ld=e.text next ‘ The next section is to find the list of accounts (to be created) set d=Jx.documentElement.selectNodes(“//Debit_Account | //Credit_Account”) for each e In d’ here d is nodeList collection type of object set f=u.appendChild(Lx.createElement(“Account”)): u.lastchild.appendChild e’ u is for intermediate processing u.lastChild.appendChild Lx.createElement(“None”) next’ Thus debit and credit accounts, in the Journal, are ascertained with overlaps set d=xDoc.documentElement.selectNodes(“Record”) for each e In d’ here d is for nodeList of accounts in Balance Sheet with v: set f=.appendChild(Lx.createElement(“Account”)) if CSng(e.lastChild.Text)<0 then st=”Credit_Account”‘ for Liabilities else st=”Debit_Account”‘ for Assets end if .lastChild.appendChild Lx.createElement(st): lastChild.lastChild.text=e.firstChild.text .lastChild.appendChild Lx.createElement(“Category”): lastChild.lastChild.text=e.childNodes(1).text .lastChild.appendChild Lx.createElement(“Balance”) .lastChild.lastChild.text=round(CSng(e.lastChild.text),2)’ for opening balances end with next’ Thus all debit and credit balances in Balance Sheet got (in XML formattted v) ‘ The next section is to remove from the list of accounts in v the accounts ‘with zero opening balance but not participating in any journal entry set d=v.selectNodes(“Account[Balance=0]”) for each f in d: st=false: set g=u.selectNodes(“Account”): for each e in g k=f.firstChild.text: if k=e.firstChild.text or k=”Trading” then st=true if k=”Profit and Loss” or k=”Income and Expenditure” then st=true next: if not st then v.removeChild f next: set d=v.selectNodes(“Account”): for each f in d set e=u.appendChild(Lx.createElement(“Account”)) e.appendChild f.firstChild: e.appendChild f.firstChild’ It’s the Category! next’ List of all ledger accounts is simplied and kept in u in XML format, with overlaps set v=nothing: set v=Jx.createDocumentFragment’ v is to be reused for intermediate processing of Ledger ‘In the next section the final list of ledger accounts is kept in v, in XML format, removing overlaps do until u.xml=””: st=u.firstChild.firstChild.text: v.appendChild Lx.createElement(“Account”) set f=Lx.createAttribute(“Name”):f.nodeValue=st: v.lastChild.attributes.setNamedItem f’ Account’s Name set d=u.selectNodes(“Account[Debit_Account='”+st+”‘] | Account[Credit_Account='”+st+”‘]”) st=””: for each e in d: if e.lastChild.nodeName=”Category” then st=e.lastChild.text’ To incorporate category u.removeChild e next: set f=Lx.createAttribute(“Category”): f.nodeValue=st: v.lastChild.attributes.setNamedItem f’ Category loop’ Thus all overlaps are eliminated and the list of all accounts is kept in v set d=v.selectNodes(“Account”): st=d.length’ st=No. of accounts, now. for i=0 to st-1: v.childNodes(i).appendChild Lx.createElement(“Debit”) v.childNodes(i).appendChild Lx.createElement(“Credit”) next’ Thus two child elements of each Account element are created redim td(st-1): redim tc(st-1): for i=0 to st-1:td(i)=0.0: tc(i)=0.0:next’ For totals of Debits & Credits set d=xDoc.documentElement.selectNodes(“Record[Opening_Balance!=0]”) for each e in d’ d is the nodeList of accounts with non-zero opening balances in Balance Sheet for i=0 to st-1: set f=v.Childnodes(i)’ For each account kept in v if f.attributes.item(0).nodeValue=e.firstChild.text and CSng(e.lastChild.text)>0 then ‘ For all accounts (in v) having opening debit balances td(i)=round(CSng(e.lastChild.text),2): f.firstChild.appendChild Lx.createElement(“Posting”) set g=f.firstChild.lastChild.appendChild(Lx.createElement(“Date”)) g.text=fd: set g=f.firstChild.lastChild.appendChild(Lx.createElement(“Particulars”)) g.text=”To Balance b/d”: set g=f.firstChild.lastChild.appendChild(Lx.createElement(“Amount”)) g.text=round(CSng(e.lastChild.text),2) elseIf f.attributes.item(0).nodeValue=e.firstChild.Text and CSng(e.lastChild.text)<0 then ‘ For all accounts (in v) having opening credit balances tc(i)=round(Abs(CSng(e.lastChild.text)),2): f.lastChild.appendChild Lx.createElement(“Posting”) set g=f.lastChild.lastChild.appendChild(Lx.createElement(“Date”)) g.text=fd: set g=f.lastChild.lastChild.appendChild(Lx.createElement(“Particulars”)) g.text=”By Balance b/d”: set g=f.lastChild.lastChild.appendChild(Lx.createElement(“Amount”)) g.text=round(Abs(CSng(e.lastChild.text)),2) End If Next: next’ thus all opening balances of concerned ledger accounts are incorporated in v Jx.load url’ Journal is reloaded in XML-format, as earlier set d=v.selectNodes(“Account”): i=0′ For Posting of every transaction as follows for each e in d: st=e.attributes.item(0).nodeValue set a=Jx.documentElement.selectNodes(“Record[Debit_Account='”+st+”‘]”) for each f in a’ for debits of all transactions for the concerned account set g=v.childNodes(i).firstChild.appendChild(Lx.createElement(“Posting”)) set h=g.appendChild(Lx.createElement(“Date”)): h.text=f.childNodes(0).text set h=g.appendChild(Lx.createElement(“Particulars”)): h.text=”To “+f.childNodes(2).text+” A/c” set h=g.appendChild(Lx.createElement(“Amount”)) k=f.childNodes(4).Text: h.text=round(CSng(k),2): td(i)=td(i)+round(CSng(k),2) next’ thus all debit entries of each ledger account are posted set a=Jx.documentElement.selectNodes(“Record[Credit_Account='”+st+”‘]”) for each f in a’ for credits of all transactions for the concerned account set g=v.childNodes(i).lastChild.appendChild(Lx.createElement(“Posting”)) set h=g.appendChild(Lx.createElement(“Date”)): h.text=f.childNodes(0).text set h=g.appendChild(Lx.createElement(“Particulars”)): h.text=”By “+f.childNodes(1).text+” A/c” set h=g.appendChild(Lx.createElement(“Amount”)): k=f.childNodes(4).Text h.text=round(CSng(k),2): tc(i)=tc(i)+round(CSng(k),2): next’ thus all credit entries of each ledger account are posted if td(i)<tc(i) Then’ last entry for a closing credit balance set g=v.childNodes(i).firstChild.appendChild(Lx.createElement(“Posting”)) set h=g.appendChild(Lx.createElement(“Date”)): h.text=ld set h=g.appendChild(Lx.createElement(“Particulars”)): h.text=”To Balance c/d” set h=g.appendChild(Lx.createElement(“Amount”)): h.text=round(tc(i)-td(i),2) end if if td(i)>tc(i) Then’ last entry for a closing debit balance set g=v.childNodes(i).lastChild.appendChild(Lx.createElement(“Posting”)) set h=g.appendChild(Lx.createElement(“Date”)): h.text=ld set h=g.appendChild(Jx.createElement(“Particulars”)): h.text=”By Balance c/d” set h=g.appendChild(Lx.createElement(“Amount”)): h.text=round(td(i)-tc(i),2) end if i=i+1: next: set e=v.appendChild(Lx.createElement(“SelectedAccount”)): if act=”” then act=”AllAccounts” e.text=act: st=”The following nodes are for setting the phycal directory for the server location and about the researcher.” set e=v.appendChild(Lx.createCDATASection(st)): st=Server.MapPath(“A.xml”): st=mid(st, 1, len(st) – 5) set e=v.appendChild(Lx.createElement(“VirtualDirectory”)): e.text=st: set e=v.appendChild(Lx.createElement(“Designer”)) set f=Lx.createAttribute(“Designation”): f.nodeValue=”Reader in Commerce”: e.attributes.setNamedItem f set f=Lx.createAttribute(“Date”): f.nodeValue=”14 April 2004″: e.attributes.setNamedItem f e.text=”Dr. Subodh Chandra Garai”: Lx.documentElement.appendChild v’ in XML-format, Ledger is finalised in Lx Lx.save st+”Ledger.xml” ‘Ledger accounts is saved, in XML format ‘ For Alphabetical arrangement of Name of Ledger accounts, to fill initial OPTION elements set v=Lx.documentElement.selectNodes(“//@Name[.!=’Trading’ and .!=’Profit and Loss’ and .!=’Income and Expenditure’]”): ld=””: fd=v.length: reDim td(fd-1): for i=0 to fd-1: td(i)=v(i).text: next for i=0 to fd-1: for k=i to fd-1: if td(i)>td(k) then h=td(i): td(i)=td(k): td(k)=h next: next: for i= 0 to fd-1: ld=ld+”<OPTION value='”+td(i)+”‘>”+td(i)+”</OPTION>”: next ld=ld+”<OPTION value=’AllAccounts’ selected>All Ledger Accounts</OPTION>” xDoc.load st+opt ‘ Now, eXtensible Stylesheet Language transform for Desired Object is loaded in xDoc st=Lx.transformNode(xDoc)’ direct from the Ledger (in XML format) to Desired Object, using XSLT-file Response.Write st’ the Desired Object (in one of traditional formats) is displayed at the end set L=nothing: set v=nothing: set J=nothing: set u=nothing: set a=nothing: set d=nothing: set e=nothing: set f=nothing set g=nothing’ All objects created in this page are ultimately destroyed now. %> <HTML> <HEAD> <TITLE>For Preparation and Formatting of Different Financial Statements</TITLE> </HEAD> <BODY> <P> <FORM name=”f1″ id=”f1″ action=”Ledger.asp”> <P style=”color: blue; font-size: 17; font-weight: 900″>Please Select an Account from This Drop-Down Box: <SELECT name=”ss” id=”ss” onchange=”f1.submit()”><%=ld%></SELECT> </P> <P>Or Select a Statement/ Account Here: <SELECT name=”s1″ id=”s1″ onchange=”f1.submit()”> <OPTION value=”led” selected>Ledger Account(s)</OPTION> <OPTION value=”rp”>Receipt & Payment A/c</OPTION><OPTION value=”tb”>Trial Balance</OPTION> <OPTION value=”pl”>Profit & Loss A/c</OPTION><OPTION value=”bs”>Balance Sheet</OPTION> </SELECT> <INPUT type=”submit” style=”background-color:gold” name=”sub1″ id=”sub1″ value=”Click to Make Effective”/> </P> </FORM><A href=””>Go to Accounting HOME Page</A></BODY></HTML>

APPENDIX B (XSLT Files)

Listings of XSLT Files (with “<msxsl:script>” elements too)

1. XSLT file to Exhibit the Journal in Simple Two-Dimensional Tabular Form – “Tjournal.xsl” <?xml version=”1.0″?> <xsl:stylesheet version=”1.0″ xmlns:xsl=”http://www.w3.org/1999/XSL/Transform”> <xsl:template match=”Journal”><HTML><HEAD><TITLE>Tabular Journal</TITLE></HEAD><BODY> <TABLE width=”100%”><TR><TH style=”text-align:center; color: darkcyan; font-size: 30″>Journal</TH></TR></TABLE> <TABLE border=”5″ width=”100%” style=”font-size: 15″><TR style=”color:darkred”><xsl:for-each select=”//Record[1]/*”><TH> <xsl:value-of select=”name()”/><xsl:if test=”name()=’Amount'”> (Rs.)</xsl:if></TH></xsl:for-each></TR> <xsl:for-each select=”//Record”><TR><xsl:for-each select=”child::node()”><TD><xsl:value-of select=”.”/></TD> </xsl:for-each></TR></xsl:for-each></TABLE></BODY></HTML></xsl:template></xsl:stylesheet> 2. XSLT file to Get Traditionally Formatted Journal from “FormattedJournal.asp” – “Fjournal.xsl” <?xml version=”1.0″?> <xsl:stylesheet version=”1.0″ xmlns:xsl=”http://www.w3.org/1999/XSL/Transform”> <xsl:template match=”Journal”><HTML><HEAD><TITLE>Conversion from XML to HTML (Table) Document</TITLE> </HEAD><BODY><DIV style=”color:blue;font-size:30; text-align:center;left:0; position:absolute”>Journal <TABLE border=”5″ width=”100%”><TR><TH align=”left” style=”color:brown”>Date</TH> <TH style=”color:brown; border-right-width:0″>Particulars</TH> <TH style=”color:green;border-right-width:3;border-left-width:0;border-top-width:3;border-bottom-width:3″/> <TH align=”center” style=”color:blue”>Voucher No.</TH><TH><B style=”color:green; font-size:20; text-align:center”>Dr.</B> <BR>Amount (Rs.)</BR></TH><TH><B style=”color:green; font-size:20; text-align:center”>Cr.</B><BR>Amount (Rs.) </BR></TH></TR><xsl:for-each select=”Record”><TR><TD valign=”TOP”><xsl:value-of select=”Date”/></TD> <TD valign=”TOP” style=”margin-top:0; border-right-width:0″><xsl:value-of select=”Debit_Account”/> A/c<BR> <SPAN style=”margin-left:20;margin-bottom:0″>To <xsl:value-of select=”Credit_Account”/> A/c</SPAN></BR><BR> <SPAN style=”text-align:justify; font-size:13″>(Being <xsl:value-of select=”Narration”/>)</SPAN></BR></TD> <TD style=”text-align:right; border-left-width:0; font-weight:900″ valign=”TOP”>Dr.</TD> <TD valign=”TOP”><xsl:value-of select=”Voucher_No”/></TD> <TD valign=”TOP” style=”text-align:right”><xsl:value-of select=”Amount”/></TD> <TD valign=”TOP” style=”text-align:right”><BR><xsl:value-of select=”Amount”/></BR></TD></TR> </xsl:for-each></TABLE><P style=”page-break-before: always”><A style=”font-size:16″ href=””> Go to Accounting HOME</A></P></DIV></BODY></HTML></xsl:template></xsl:stylesheet> 3. XSLT file to Exhibit the Ledger Account(s) in Traditional T-Format – “Ledger.xsl” <?xml version=”1.0″?><xsl:stylesheet version=”1.0″ xmlns:xsl=”http://www.w3.org/1999/XSL/Transform” xmlns:Subodh=”urn:schemas-microsoft-com:xslt” xmlns:Garai=”http://mycompany.com/mynamespace”> <xsl:output method=”html”/><Subodh:script language=”VBScript” implements-prefix=”Garai”> dim a function reseta() a=-1: reseta=”” end function function adjusta(nodeset) a=a+1:if a>= nodeset.length then a=nodeset.length-1: adjusta=”” else adjusta=”OK” end if end function function singleItem(stat,nodeset,ind) if stat=”OK” then singleItem=nodeset.Item(a).ChildNodes(ind).Text else singleItem=”…” end if end function </Subodh:script> <xsl:template match=”/”><HTML><HEAD><TITLE>Complete Ledger</TITLE></HEAD><BODY> <P style=”font-size:30; color:darkcyan; text-align:center”>Ledger Account(s)<BR/> <FONT size=”2″ color=”fuchsia”>(For other choices go to left end and select one)</FONT></P> <xsl:variable name=”spAccount” select=”//SelectedAccount”/><xsl:choose> <xsl:when test=”$spAccount=’AllAccounts'”> <xsl:for-each select=”//Account[@Name!=’Trading’ and @Name!=’Profit and Loss’ and @Name!=’Income and Expenditure’]”> <TABLE width=”100%” border=”0″ style=”font-size:30;color:blue”><TR><TD width=”6%” style=”text-align:left”>Dr.</TD> <TD width=”88%” style=”text-align:center”><xsl:value-of select=”@Name”/> A/c</TD> <TD width=”6%” style=”text-align:right”>Cr.</TD></TR></TABLE> <TABLE width=”100%” border=”5″ style=”color:brown;border-color:gold”><TR style=”color:darkgreen”> <TH>Date</TH><TH>Debit Particulars</TH><TH align=”right”>Amount (Rs)</TH> <TH>Date</TH><TH>Credit Particulars</TH><TH align=”right”>Amount (Rs)</TH> </TR><xsl:variable name=”d” select=”Debit/Posting”></xsl:variable> <xsl:variable name=”c” select=”Credit/Posting”></xsl:variable> <xsl:variable name=”dc” select=”count($d)”></xsl:variable> <xsl:variable name=”cc” select=”count($c)”></xsl:variable> <xsl:if test=”$dc>=$cc”><xsl:value-of select=”Garai:reseta()”/><xsl:for-each select=”$d”> <xsl:variable name=”status” select=”Garai:adjusta($c)”></xsl:variable> <TR><TD style=”color:darkmagenta;font-size:23″><xsl:value-of select=”Date”/></TD> <TD style=”color:darkmagenta;font-size:23″><xsl:value-of select=”Particulars”/></TD> <TD align=”right” style=”color:darkmagenta;font-size:23″><xsl:value-of select=”Amount”/></TD> <TD style=”color:darkblue”><xsl:value-of select=”Garai:singleItem($status,$c,0)”/></TD> <TD style=”color:darkblue”><xsl:value-of select=”Garai:singleItem($status,$c,1)”/></TD> <TD align=”right” style=”color:darkblue”><xsl:value-of select=”Garai:singleItem($status,$c,2)”/></TD></TR> </xsl:for-each></xsl:if><xsl:if test=”$dc<$cc”><xsl:value-of select=”Garai:reseta()”/><xsl:for-each select=”$c”> <xsl:variable name=”status” select=”Garai:adjusta($d)”></xsl:variable><TR> <TD style=”color:darkmagenta;font-size:23″><xsl:value-of select=”Garai:singleItem($status,$d,0)”/></TD> <TD style=”color:darkmagenta;font-size:23″><xsl:value-of select=”Garai:singleItem($status,$d,1)”/></TD> <TD align=”right” style=”color:darkmagenta;font-size:23″> <xsl:value-of select=”Garai:singleItem($status,$d,2)”/></TD><TD style=”color:darkblue”> <xsl:value-of select=”Date”/></TD><TD style=”color:darkblue”><xsl:value-of select=”Particulars”/></TD> <TD align=”right” style=”color:darkblue”><xsl:value-of select=”Amount”/></TD> </TR></xsl:for-each> </xsl:if><TR><TD> </TD><TD> </TD> <TD align=”right” style=”color:green”><U><B> <xsl:value-of select=”sum(Debit/Posting/Amount)”/></B></U></TD><TD> </TD><TD> </TD> <TD align=”right” style=”color:green”><U><B> <xsl:value-of select=”sum(Credit/Posting/Amount)”/></B></U></TD></TR></TABLE></xsl:for-each> </xsl:when> <xsl:otherwise> <xsl:for-each select=”//Account[@Name=string($spAccount)]”> <TABLE width=”100%” border=”0″ style=”font-size:30;color:blue”><TR><TD width=”6%” style=”text-align:left”> Dr.</TD> <TD width=”88%” style=”text-align:center”><xsl:value-of select=”@Name”/> A/c</TD> <TD width=”6%” style=”text-align:right”>Cr.</TD></TR></TABLE> <TABLE width=”100%” border=”5″ style=”color:brown;border-color:gold”><TR style=”color:darkgreen”> <TH>Date</TH><TH>Debit Particulars</TH><TH align=”right”>Amount (Rs)</TH> <TH>Date</TH><TH>Credit Particulars</TH><TH align=”right”>Amount (Rs)</TH></TR> <xsl:variable name=”d” select=”Debit/Posting”></xsl:variable> <xsl:variable name=”c” select=”Credit/Posting”></xsl:variable> <xsl:variable name=”dc” select=”count($d)”></xsl:variable> <xsl:variable name=”cc” select=”count($c)”></xsl:variable> <xsl:if test=”$dc>=$cc”><xsl:value-of select=”Garai:reseta()”/><xsl:for-each select=”$d”> <xsl:variable name=”status” select=”Garai:adjusta($c)”></xsl:variable><TR> <TD style=”color:darkmagenta;font-size:23″><xsl:value-of select=”Date”/></TD> <TD style=”color:darkmagenta;font-size:23″><xsl:value-of select=”Particulars”/></TD> <TD align=”right” style=”color:darkmagenta;font-size:23″><xsl:value-of select=”Amount”/></TD> <TD style=”color:darkblue”><xsl:value-of select=”Garai:singleItem($status,$c,0)”/></TD> <TD style=”color:darkblue”><xsl:value-of select=”Garai:singleItem($status,$c,1)”/></TD> <TD align=”right” style=”color:darkblue”> <xsl:value-of select=”Garai:singleItem($status,$c,2)”/></TD></TR></xsl:for-each></xsl:if> <xsl:if test=”$dc<$cc”><xsl:value-of select=”Garai:reseta()”/><xsl:for-each select=”$c”> <xsl:variable name=”status” select=”Garai:adjusta($d)”></xsl:variable><TR> <TD style=”color:darkmagenta;font-size:23″><xsl:value-of select=”Garai:singleItem($status,$d,0)”/></TD> <TD style=”color:darkmagenta;font-size:23″><xsl:value-of select=”Garai:singleItem($status,$d,1)”/></TD> <TD align=”right” style=”color:darkmagenta;font-size:23″> <xsl:value-of select=”Garai:singleItem($status,$d,2)”/></TD> <TD style=”color:darkblue”><xsl:value-of select=”Date”/></TD> <TD style=”color:darkblue”><xsl:value-of select=”Particulars”/></TD> <TD align=”right” style=”color:darkblue”><xsl:value-of select=”Amount”/></TD> </TR> </xsl:for-each></xsl:if><TR><TD> </TD><TD> </TD> <TD align=”right” style=”color:green”><U><B><xsl:value-of select=”sum(Debit/Posting/Amount)”/> </B></U></TD><TD> </TD><TD> </TD><TD align=”right” style=”color:green”><U><B> <xsl:value-of select=”sum(Credit/Posting/Amount)”/></B></U></TD></TR></TABLE></xsl:for-each> </xsl:otherwise></xsl:choose><P style=”page-break-before: always”></P> </BODY></HTML></xsl:template></xsl:stylesheet> 4. XSLT file to Exhibit Traditionally Formatted Receipt & Payment A/c – “ReceiptPayment.xsl” <?xml version=”1.0″?><xsl:stylesheet version=”1.0″ xmlns:xsl=”http://www.w3.org/1999/XSL/Transform” xmlns:Subodh=”urn:schemas-microsoft-com:xslt” xmlns:Garai=”http://mycompany.com/mynamespace”> <Subodh:script language=”VBScript” implements-prefix=”Garai”> dim countCr, countDr, counterCr, counterDr: counterCr=0: counterDr=0 function countCrDr(x, y, cRdR) dim r, u, v, w, s, t, st, total, tItem, n, i, ss: set w=CreateObject(“MSXML2.DomDocument.4.0″) ss=”Credits”:if cRdR=”d” then ss=”Debits”: w.loadXML “<?xml version=’1.0′?><“+ss+”/>”: tItem=0: n=0 for each u in x: n=n + 1: s=u.parentNode.childNodes(1).text: s=Right(s, Len(s)-3): s=Left(s, Len(s)-4): st=true for i=0 to n-2: t=x(i).parentNode.childNodes(1).text: t=Right(t, Len(t)-3): t=Left(t, Len(t)-4): if t=s then st=false next: set v=u.parentNode.parentNode.parentNode.parentNode.selectNodes(“Account[@Name='”+s+”‘]”) t=v(0).attributes.item(1).value: if t=”currentBanks” or t=”cash” then st=false if st then tItem=tItem + 1: w.documentElement.appendChild w.createElement(“Entry”) set r=w.documentElement.lastChild.appendChild(w.createElement(“Item”)) r.text=s: total=0: for each v in x t=v.parentNode.childNodes(1).text: t=Right(t, Len(t)-3): t=Left(t, Len(t)-4) if t=s then total=total + CSng(v.text) end if next: set r=w.documentElement.lastChild.appendChild(w.createElement(“Amount”)) r.text=CStr(total) end if next: if cRdR=”c” then countCr= tItem else countDr= tItem end if set countCrDr=w.documentElement.selectNodes(“Entry”) end function function createIndicator(y) dim temp, i, c, d: c=countCr: d=countDr: if y>0 then d=d – 1: if y<=0 then c=c – 1 if c<d then c=d set temp=CreateObject(“MSXML2.DomDocument.4.0”): temp.loadXML “<?xml version=’1.0′?><ROOT/>” for i=1 to c temp.documentElement.appendChild temp.createElement(“x”) next set createIndicator=temp.documentElement.selectNodes(“x”) end function function creditTesting(x, y) creditTesting=false: if y>0 and countDr>countCr+1 and x>=0 and counterCr=countCr then creditTesting=true if y<=0 and countDr>=countCr and x>=0 and counterCr=countCr then creditTesting=true end function function debitTesting(x, y) debitTesting=false: if y>=0 and countCr>countDr+1 and x>0 and counterDr=countDr then debitTesting=true if y<=0 and countCr>=countDr and x>0 and counterDr=countDr then debitTesting=true end function function testing(x) dim c, d: testing=false: c=countCr – CounterCr: d=countDr – counterDr: if x=”c” and c>=d then testing=true if x=”d” and c<d then testing=true end function function creditEntry(nodeList, op, indexT) if indexT=1 then counterCr=counterCr+1 if counterCr<=countCr then if indexT=1 then creditEntry=”By “+nodeList(counterCr – 1).firstChild.text+” A/c” else creditEntry=nodeList(counterCr – 1).lastChild.text end if else creditEntry=”…” end if end function function debitEntry(nodeList, op, indexT) if indexT=1 then counterDr=counterDr+1 if counterDr<=countDr then if indexT=1 then debitEntry=”To “+nodeList(counterDr-1).firstChild.text+” A/c” else debitEntry=nodeList(counterDr – 1).lastChild.text end if else debitEntry=”…” end if end function function outsideBalancing(x, y, z) outsideBalancing=false if z=”c” then if x>=0 then if y>0 and countCr>=countDr – 1 then outsideBalancing=true if y<0 and countDr<=countCr – 1 then outsideBalancing=true end if else if x>0 then if y>=0 and countDr>=countCr – 1 then outsideBalancing=true if y<0 and countCr<=countDr – 1 then outsideBalancing=true end if end if end function </Subodh:script><xsl:template match=”/”> <xsl:variable name=”opCr” select=”//Account[@Category=’currentBanks’ or @Category=’cash’]/Credit//Amount[parent::node()/Particulars=’By Balance b/d’]”></xsl:variable> <xsl:variable name=”opDr” select=”//Account[@Category=’currentBanks’ or @Category=’cash’]/Debit//Amount[parent::node()/Particulars=’To Balance b/d’]”></xsl:variable> <xsl:variable name=”credits” select=”//Account[@Category=’currentBanks’ or @Category=’cash’]/Credit//Amount[parent::node()/Particulars!=’By Balance b/d’ and parent::node()/Particulars!=’By Balance c/d’]”></xsl:variable> <xsl:variable name=”debits” select=”//Account[@Category=’currentBanks’ or @Category=’cash’]/Debit//Amount[parent::node()/Particulars!=’To Balance b/d’ and parent::node()/Particulars!=’To Balance c/d’]”></xsl:variable> <xsl:variable name=”clCr” select=”//Account[@Category=’currentBanks’ or @Category=’cash’]//Amount[parent::node()/Particulars=’By Balance c/d’]”></xsl:variable> <xsl:variable name=”clDr” select=”//Account[@Category=’currentBanks’ or @Category=’cash’]//Amount[parent::node()/Particulars=’To Balance c/d’]”></xsl:variable> <xsl:variable name=”entriesCr” select=”Garai:countCrDr($credits, sum($clCr) – sum($clDr), ‘c’)”/> <xsl:variable name=”entriesDr” select=”Garai:countCrDr($debits, sum($clDr) – sum($clCr), ‘d’)”/> <xsl:variable name=”tCr”><xsl:choose> <xsl:when test=”sum($opCr)>=sum($opDr) and sum($clCr)>=sum($clDr)”> <xsl:value-of select=”sum($entriesCr/Amount) + sum($opCr) – sum($opDr)+sum($clCr) – sum($clDr)”/></xsl:when> <xsl:when test=”sum($opCr)>=sum($opDr) and sum($clCr)<=sum($clDr)”> <xsl:value-of select=”sum($entriesCr/Amount) + sum($opCr) – sum($opDr)”/></xsl:when> <xsl:when test=”sum($opCr)<=sum($opDr) and sum($clCr)>=sum($clDr)”> <xsl:value-of select=”sum($entriesCr/Amount) + sum($clCr) – sum($clDr)”/></xsl:when> <xsl:otherwise><xsl:value-of select=”sum($entriesCr/Amount)”/></xsl:otherwise></xsl:choose></xsl:variable> <xsl:variable name=”tDr”><xsl:choose> <xsl:when test=”sum($opDr)>=sum($opCr) and sum($clDr)>=sum($clCr)”> <xsl:value-of select=”sum($entriesDr/Amount) + sum($opDr) – sum($opCr)+sum($clDr) – sum($clCr)”/></xsl:when> <xsl:when test=”sum($opDr)>=sum($opCr) and sum($clDr)<=sum($clCr)”> <xsl:value-of select=”sum($entriesDr/Amount) + sum($opDr) – sum($opCr)”/></xsl:when> <xsl:when test=”sum($opDr)<=sum($opCr) and sum($clDr)>=sum($clCr)”> <xsl:value-of select=”sum($entriesDr/Amount) + sum($clDr) – sum($clCr)”/></xsl:when> <xsl:otherwise><xsl:value-of select=”sum($entriesDr/Amount)”/></xsl:otherwise></xsl:choose></xsl:variable> <xsl:variable name=”indicator” select=”Garai:createIndicator(sum($opCr) – sum($opDr))”/> <HTML><HEAD><TITLE>Receipt & Payment A/c</TITLE></HEAD><BODY> <TABLE width=”100%” border=”0″ style=”font-size:22″><TR><TH width=”6%” align=”left”>Dr.</TH> <TH width=”38%” align=”center”>Receipt & Payment A/c <FONT size=”1″>for the period ended <xsl:value-of select=”$clCr/parent::node()/Date”/></FONT></TH><TH width=”6%” align=”right”>Cr.</TH></TR></TABLE> <TABLE width=”100%” border=”7″ style=”font-size:16; color:darkred”><TR style=”color:darkmagenta”> <TH width=”30%” align=”left”>Receipts</TH><TH width=”10%” align=”right”>Amount (Rs.)</TH> <TH align=”right” width=”10%”>Amount (Rs.)</TH><TH width=”30%” align=”left”>Payments</TH> <TH width=”10%” align=”right”>Amount (Rs.)</TH><TH align=”right” width=”10%”>Amount (Rs.)</TH></TR> <xsl:if test=”sum($opCr)>sum($opDr)”><TR><TD align=”left”> <xsl:value-of select=”Garai:debitEntry($entriesDr, sum($opDr) – sum($opCr), 1)”/></TD><TD align=”right”>…</TD> <TD align=”right”><xsl:value-of select=”Garai:debitEntry($entriesDr, sum($opDr) – sum($opCr), 2)”/></TD> <TD align=”left”>By Balance b/d <BR/><xsl:for-each select=”$opCr”> <xsl:value-of select=”concat(‘…..’,ancestor::node()/@Name)”/><BR/></xsl:for-each><xsl:if test=”sum($opDr)>0″><BR/> <xsl:for-each select=”$opDr”><xsl:value-of select=”concat(‘…..’,ancestor::node()/@Name)”/><BR/></xsl:for-each></xsl:if> </TD><TD align=”right”><BR/><xsl:for-each select=”$opCr”> <xsl:choose><xsl:when test=”position()!=last()”><xsl:value-of select=”.”/><BR/></xsl:when><xsl:otherwise><U> <xsl:value-of select=”.”/></U></xsl:otherwise></xsl:choose></xsl:for-each><xsl:if test=”sum($opDr)>0″><BR/> <xsl:value-of select=”sum($opCr)”/><xsl:for-each select=”$opDr”><BR/><xsl:choose><xsl:when test=”position()!=last()”> <xsl:value-of select=”concat(‘-‘, .)”/></xsl:when><xsl:otherwise><U> <xsl:value-of select=”concat(‘-‘, .)”/></U></xsl:otherwise></xsl:choose></xsl:for-each></xsl:if></TD> <TD align=”right” valign=”bottom”><xsl:value-of select=”round(100*(sum($opCr) – sum($opDr))) div 100″/></TD></TR></xsl:if> <xsl:if test=”sum($opDr)>=sum($opCr)”><TR><TD align=”left”>To Balance b/d <BR/><xsl:for-each select=”$opDr”> <xsl:value-of select=”concat(‘…..’,ancestor::node()/@Name)”/><BR/></xsl:for-each><xsl:if test=”sum($opCr)>0″><BR/> <xsl:for-each select=”$opCr”><xsl:value-of select=”concat(‘…..’,ancestor::node()/@Name)”/><BR/></xsl:for-each></xsl:if></TD> <TD align=”right”><BR/><xsl:for-each select=”$opDr”> <xsl:choose><xsl:when test=”position()!=last()”><xsl:value-of select=”.”/><BR/></xsl:when><xsl:otherwise><U> <xsl:value-of select=”.”/></U></xsl:otherwise></xsl:choose></xsl:for-each> <xsl:if test=”sum($opCr)>0″><BR/><xsl:value-of select=”sum($opDr)”/><xsl:for-each select=”$opCr”><BR/> <xsl:choose><xsl:when test=”position()!=last()”><xsl:value-of select=”concat(‘-‘, .)”/></xsl:when> <xsl:otherwise><U><xsl:value-of select=”concat(‘-‘, .)”/></U></xsl:otherwise></xsl:choose></xsl:for-each></xsl:if></TD> <TD align=”right” valign=”bottom”><xsl:value-of select=”round(100*(sum($opDr) – sum($opCr))) div 100″/></TD> <TD align=”left”><xsl:value-of select=”Garai:creditEntry($entriesCr, sum($opCr) – sum($opDr), 1)”/></TD> <TD align=”right”>…</TD><TD align=”right”> <xsl:value-of select=”Garai:creditEntry($entriesCr, sum($opCr) – sum($opDr), 2)”/></TD></TR></xsl:if> <xsl:for-each select=”$indicator”><TR bordercolorlight=”white”> <xsl:if test=”Garai:creditTesting(sum($clCr) – sum($clDr), sum($opCr) – sum($opDr))”> <TR><xsl:if test=”sum($clCr)>=sum($clDr)”> <TD align=”left”><xsl:value-of select=”Garai:debitEntry($entriesDr, sum($clDr) – sum($clCr), 1)”/></TD> <TD align=”right”>…</TD> <TD align=”right”><xsl:value-of select=”Garai:debitEntry($entriesDr, sum($opDr) – sum($opCr), 2)”/></TD> <TD align=”left”>By Balance c/d <BR/><xsl:for-each select=”$clCr”> <xsl:value-of select=”concat(‘…..’,ancestor::node()/@Name)”/><BR/></xsl:for-each> <xsl:if test=”sum($clDr)>0″><BR/><xsl:for-each select=”$clDr”> <xsl:value-of select=”concat(‘…..’,ancestor::node()/@Name)”/> <BR/></xsl:for-each></xsl:if></TD><TD align=”right”><BR/><xsl:for-each select=”$clCr”> <xsl:choose><xsl:when test=”position()!=last()”><xsl:value-of select=”.”/><BR/></xsl:when> <xsl:otherwise><U><xsl:value-of select=”.”/></U></xsl:otherwise></xsl:choose></xsl:for-each> <xsl:if test=”sum($clDr)>0″><BR/><xsl:value-of select=”sum($clCr)”/><xsl:for-each select=”$clDr”><BR/> <xsl:choose><xsl:when test=”position()!=last()”><xsl:value-of select=”concat(‘-‘, .)”/></xsl:when> <xsl:otherwise><U><xsl:value-of select=”concat(‘-‘, .)”/></U></xsl:otherwise></xsl:choose></xsl:for-each></xsl:if></TD> <TD align=”right” valign=”bottom”><xsl:value-of select=”round((sum($clCr) – sum($clDr))*100) div 100″/></TD> </xsl:if></TR></xsl:if> <xsl:if test=”Garai:debitTesting(sum($clDr) – sum($clCr), sum($opDr) – sum($opCr))”> <TR><xsl:if test=”sum($clDr)>sum($clCr)”><TD align=”left”>To Balance c/d <BR/> <xsl:for-each select=”$clDr”><xsl:value-of select=”concat(‘…..’,ancestor::node()/@Name)”/><BR/></xsl:for-each> <xsl:if test=”sum($clCr)>0″><BR/><xsl:for-each select=”$clCr”> <xsl:value-of select=”concat(‘…..’,ancestor::node()/@Name)”/> <BR/></xsl:for-each></xsl:if></TD><TD align=”right”><BR/><xsl:for-each select=”$clDr”> <xsl:choose><xsl:when test=”position()!=last()”><xsl:value-of select=”.”/><BR/></xsl:when> <xsl:otherwise><U><xsl:value-of select=”.”/></U></xsl:otherwise></xsl:choose></xsl:for-each> <xsl:if test=”sum($clCr)>0″><BR/><xsl:value-of select=”sum($clDr)”/><xsl:for-each select=”$clCr”><BR/> <xsl:choose><xsl:when test=”position()!=last()”><xsl:value-of select=”concat(‘-‘, .)”/></xsl:when> <xsl:otherwise><U><xsl:value-of select=”concat(‘-‘, .)”/></U></xsl:otherwise></xsl:choose></xsl:for-each></xsl:if></TD> <TD align=”right” valign=”bottom”><xsl:value-of select=”round((sum($clDr) – sum($clCr))*100) div 100″/></TD> <TD align=”left”><xsl:value-of select=”Garai:creditEntry($entriesCr, sum($clCr) – sum($clDr), 1)”/></TD> <TD align=”right”>…</TD><TD align=”right”> <xsl:value-of select=”Garai:creditEntry($entriesCr, sum($opCr) – sum($opDr), 2)”/></TD></xsl:if></TR></xsl:if> <xsl:if test=”Garai:testing(‘c’)”> <TD align=”left”><xsl:value-of select=”Garai:debitEntry($entriesDr, sum($opDr) – sum($opCr), 1)”/></TD><TD>…</TD> <TD align=”right”><xsl:value-of select=”Garai:debitEntry($entriesDr, sum($opDr) – sum($opCr), 2)”/></TD> <TD align=”left”><xsl:value-of select=”Garai:creditEntry($entriesCr, sum($opCr) – sum($opDr), 1)”/></TD><TD>…</TD> <TD align=”right”><xsl:value-of select=”Garai:creditEntry($entriesCr, sum($opCr) – sum($opDr), 2)”/></TD></xsl:if> <xsl:if test=”Garai:testing(‘d’)”> <TD align=”left”><xsl:value-of select=”Garai:debitEntry($entriesDr, sum($opDr) – sum($opCr), 1)”/></TD><TD>…</TD> <TD align=”right”><xsl:value-of select=”Garai:debitEntry($entriesDr, sum($opDr) – sum($opCr), 2)”/></TD> <TD align=”left”><xsl:value-of select=”Garai:creditEntry($entriesCr, sum($opCr) – sum($opDr), 1)”/></TD><TD>…</TD> <TD align=”right”><xsl:value-of select=”Garai:creditEntry($entriesCr, sum($opCr) – sum($opDr), 2)”/></TD> </xsl:if></TR></xsl:for-each> <xsl:if test=”Garai:outsideBalancing(sum($clCr) – sum($clDr), sum($opCr) – sum($opDr), ‘c’)”><TR> <xsl:if test=”sum($clCr)>=sum($clDr)”><TD>…</TD><TD>…</TD><TD>…</TD> <TD align=”left”>By Balance c/d <BR/><xsl:for-each select=”$clCr”> <xsl:value-of select=”concat(‘…..’,ancestor::node()/@Name)”/><BR/></xsl:for-each> <xsl:if test=”sum($clDr)>0″><BR/><xsl:for-each select=”$clDr”> <xsl:value-of select=”concat(‘…..’,ancestor::node()/@Name)”/><BR/></xsl:for-each></xsl:if></TD><TD align=”right”><BR/> <xsl:for-each select=”$clCr”><xsl:choose><xsl:when test=”position()!=last()”><xsl:value-of select=”.”/><BR/></xsl:when> <xsl:otherwise><U><xsl:value-of select=”.”/></U></xsl:otherwise></xsl:choose></xsl:for-each> <xsl:if test=”sum($clDr)>0″><BR/><xsl:value-of select=”sum($clCr)”/> <xsl:for-each select=”$clDr”><BR/><xsl:choose><xsl:when test=”position()!=last()”> <xsl:value-of select=”concat(‘-‘, .)”/></xsl:when><xsl:otherwise><U><xsl:value-of select=”concat(‘-‘, .)”/></U></xsl:otherwise> </xsl:choose></xsl:for-each></xsl:if></TD><TD align=”right” valign=”bottom”> <xsl:value-of select=”round(100*(sum($clCr) – sum($clDr))) div 100″/></TD></xsl:if></TR></xsl:if> <xsl:if test=”Garai:outsideBalancing(sum($clDr) – sum($clCr), sum($opDr) – sum($opCr), ‘d’)”><TR> <xsl:if test=”sum($clDr)>sum($clCr)”><TD align=”left”>To Balance c/d <BR/><xsl:for-each select=”$clDr”> <xsl:value-of select=”concat(‘…..’,ancestor::node()/@Name)”/><BR/></xsl:for-each> <xsl:if test=”sum($clCr)>0″><BR/><xsl:for-each select=”$clCr”> <xsl:value-of select=”concat(‘…..’,ancestor::node()/@Name)”/><BR/></xsl:for-each></xsl:if></TD> <TD align=”right”><BR/><xsl:for-each select=”$clDr”> <xsl:choose><xsl:when test=”position()!=last()”><xsl:value-of select=”.”/><BR/></xsl:when><xsl:otherwise><U> <xsl:value-of select=”.”/></U></xsl:otherwise></xsl:choose></xsl:for-each> <xsl:if test=”sum($clCr)>0″><BR/><xsl:value-of select=”sum($clDr)”/><xsl:for-each select=”$clCr”><BR/> <xsl:choose><xsl:when test=”position()!=last()”><xsl:value-of select=”concat(‘-‘, .)”/></xsl:when> <xsl:otherwise><U><xsl:value-of select=”concat(‘-‘, .)”/></U></xsl:otherwise></xsl:choose></xsl:for-each></xsl:if></TD> <TD align=”right” valign=”bottom”><xsl:value-of select=”round(100*(sum($clDr) – sum($clCr))) div 100″/></TD><TD>…</TD> <TD>…</TD><TD>…</TD></xsl:if></TR></xsl:if><TR><TD></TD><TD></TD> <TD align=”right” style=”font-weight:900; color:darkgreen”><U><xsl:value-of select=”round(100*$tDr) div 100″/></U></TD> <TD></TD><TD></TD><TD align=”right” style=”font-weight:900; color:darkgreen”><U> <xsl:value-of select=”round(100*$tCr) div 100″/></U></TD></TR></TABLE> <P style=”page-break-before: always”></P></BODY></HTML></xsl:template></xsl:stylesheet> 5. XSLT file to Exhibit Traditionally Formatted Trial Balance – “Trial Balance.xsl” <?xml version=”1.0″?><xsl:stylesheet version=”1.0″ xmlns:xsl=”http://www.w3.org/1999/XSL/Transform”> <xsl:output method=”html”/><xsl:template match=”/”><HTML><HEAD><TITLE> Stylesheet to Prepare Trial Balance</TITLE></HEAD><BODY> <xsl:variable name=”closingDate” select=”//Account/Debit/Posting[Particulars=’To Balance c/d’]/Date”></xsl:variable> <TABLE width=”100%” border=”0″><TR><A name=”trialBalance”><TH style=”text-align:center;color:darkcyan;font-size:30″> Trial Balance as at <xsl:value-of select=”$closingDate”/></TH></A></TR></TABLE> <TABLE width=”100%” border=”15″ style=”color:blue”><TR style=”color:darkred”><TH width=”60%”>Name of Account</TH> <TH width=”20%”>Debit Balance (Rs.)</TH><TH width=”20%”>Credit Balance (Rs.)</TH></TR> <xsl:for-each select=”//Account”> <xsl:if test=”Credit/Posting[Particulars=’By Balance c/d’] | Debit/Posting[Particulars=’To Balance c/d’]”> <TR><TD><xsl:value-of select=”@Name”/> A/c (<FONT color=”#88ddee”> <xsl:value-of select=”@Category”/></FONT>) </TD> <TD style=”text-align:right”> <xsl:value-of select=”Credit/Posting[Particulars=’By Balance c/d’]/Amount”/></TD> <TD style=”text-align:right”> <xsl:value-of select=”Debit/Posting[Particulars=’To Balance c/d’]/Amount”/></TD> </TR></xsl:if></xsl:for-each> <xsl:variable name=”td” select=”sum(//Account/Credit/Posting[Particulars=’By Balance c/d’]/Amount)”></xsl:variable> <xsl:variable name=”tc” select=”sum(//Account/Debit/Posting[Particulars=’To Balance c/d’]/Amount)”></xsl:variable> <TR><TD><FONT color=”#996600″ size=”1″>Designed by: <xsl:value-of select=”//Designer”/><BR>“““““““““` <xsl:value-of select=”//@Designation”/></BR></FONT></TD><TD style=”text-align:right;font-weight:900;color:green;font-size:25″><U><xsl:value-of select=”round(100*$td) div 100″/></U></TD> <TD style=”text-align:right;font-weight:900;color:green;font-size:25″><U><xsl:value-of select=”round(100*$tc) div 100″/></U> </TD></TR></TABLE><P style=”page-break-before: always”></P></BODY></HTML></xsl:template></xsl:stylesheet> 6. XSLT file to Exhibit Traditionally Formatted Profit & Loss A/c – “PandL.xsl” <?xml version=”1.0″?> <xsl:stylesheet version=”1.0″ xmlns:xsl=”http://www.w3.org/1999/XSL/Transform” xmlns:Subodh=”urn:schemas-microsoft-com:xslt” xmlns:Garai=”http://mycompany.com/mynamespace”> <xsl:output method=”html”/> <Subodh:script language=”VBScript” implements-prefix=”Garai”> dim a, b, c, d, e function reseta() reseta=””: a=-1: e=0′ e is used to confirm that pfofit/ loss is entered only once end function function adjusta(nodeset) a=a+1:if a>= nodeset.length then a=nodeset.length-1: adjusta=” ” else adjusta=”OK” end if end function function selectItem(stat,nodeset,ind, surplus, tally) with nodeset.item(a): b=.parentNode.parentNode.attributes.item(0).value: c=.childNodes(1).text d=”To “: if Left(c,2)=”To” then d=”By ” if stat=”OK” and ind=0 then if b=”Profit and Loss” then if c=”To Balance b/d” then selectItem=”To Previous Balance” elseif c=”By Balance b/d” then selectItem=”By Previous Balance” else selectItem=c end if else selectItem=d+b+” A/c” end if c= .parentNode.parentNode.attributes.item(1).value if c=”directMaterials” or b=”indirectMaterials” then selectItem=”To “+b+” A/c” end if elseif stat=”OK” and ind=1 then selectItem=.lastChild.text else’ For entering deficit when no. of credit entries is less if e<2 and surplus<0 and tally<0 then e=e+1: if ind=0 then selectItem=”By Net Loss c/d” else selectItem=-round(surplus, 2) end if elseif e<2 and surplus>0 and tally>0 then e=e+1 if ind=0 then selectItem=”To Net Profit c/d” else selectItem=round(surplus, 2) end if else selectItem=”…” end if end if end with end function </Subodh:script> <xsl:template match=”/”> <xsl:variable name=”pd” select=”//Account[@Name=’Profit and Loss’]/Debit/Posting[Particulars!=’To Balance c/d’] | //Account[@Name!=’Profit and Loss’ and (@Category=’directExpenditures’ or @Category=’indirectExpenditures’ or @Category=’directRevenues’ or @Category=’indirectRevenues’)]/Credit/Posting[Particulars=’By Balance c/d’] | //Account[@Category=’directMaterials’ or @Category=’indirectMaterials’]/Debit/Posting[Particulars=’To Balance b/d’]”></xsl:variable> <xsl:variable name=”pc” select=”//Account[@Name=’Profit and Loss’]/Credit/Posting[Particulars!=’By Balance c/d’] | //Account[@Name!=’Profit and Loss’ and (@Category=’directExpenditures’ or @Category=’indirectExpenditures’ or @Category=’directRevenues’ or @Category=’indirectRevenues’)]/Debit/Posting[Particulars=’To Balance c/d’]”></xsl:variable> <xsl:variable name=”cd” select=”count($pd)”></xsl:variable> <xsl:variable name=”cc” select=”count($pc)”></xsl:variable> <xsl:variable name=”td” select=”sum($pd/Amount)”></xsl:variable> <xsl:variable name=”tc” select=”sum($pc/Amount)”></xsl:variable> <xsl:variable name=”profit” select=”round(100*($tc – $td)) div 100″></xsl:variable> <xsl:variable name=”rowtally” select=”$cc – $cd”></xsl:variable> <HTML><HEAD><TITLE>Profit and Loss Account</TITLE></HEAD><BODY> <TABLE width=”100%” border=”0″ style=”font-size:25;color:#880000″><TR><TH align=”left” width=”10%”>Dr.</TH> <TH align=”center” width=”80%”>Profit & Loss Account <FONT size=”2″>for the period ended <xsl:value-of select=”//Posting[Particulars=’To Balance c/d’]/Date”/></FONT></TH> <TH align=”right” width=”10%”>Cr.</TH></TR></TABLE> <TABLE width=”100%” border=”9″ style=”font-size:20;color:#553300;border-color:#eec777″> <TR><TH align=”left” width=”36%”>Particulars</TH><TH align=”right” width=”14%”>Amount (Rs.)</TH> <TH align=”left” width=”36%”>Particulars</TH><TH align=”right” width=”14%”>Amount (Rs.)</TH></TR> <xsl:if test=”$cd>=$cc”><xsl:value-of select=”Garai:reseta()”/> <xsl:for-each select=”$pd”><xsl:variable name=”status” select=”Garai:adjusta($pc)”/><TR> <TD align=”left”><xsl:choose><xsl:when test=”ancestor::node()[@Name=’Profit and Loss’]”> <xsl:choose><xsl:when test=”Particulars=’To Balance b/d'”>To Previous Balance</xsl:when><xsl:otherwise> <xsl:value-of select=”Particulars”/></xsl:otherwise></xsl:choose></xsl:when> <xsl:otherwise>To <xsl:value-of select=”ancestor::node()/@Name”/> A/c</xsl:otherwise></xsl:choose></TD> <TD align=”right”><xsl:value-of select=”round(100*Amount) div 100″/></TD> <TD align=”left”><xsl:value-of select=”Garai:selectItem($status, $pc, 0, $profit, $rowtally)”/></TD> <TD align=”right”><xsl:value-of select=”Garai:selectItem($status, $pc, 1, $profit, $rowtally)”/></TD> </TR></xsl:for-each></xsl:if><xsl:if test=”$cd<$cc”><xsl:value-of select=”Garai:reseta()”/> <xsl:for-each select=”$pc”><xsl:variable name=”status” select=”Garai:adjusta($pd)”/><TR> <TD align=”left”><xsl:value-of select=”Garai:selectItem($status, $pd, 0, $profit, $rowtally)”/></TD> <TD align=”right”><xsl:value-of select=”Garai:selectItem($status, $pd, 1, $profit, $rowtally)”/></TD> <TD align=”left”><xsl:choose><xsl:when test=”ancestor::node()[@Name=’Profit and Loss’]”> <xsl:choose><xsl:when test=”Particulars=’By Balance b/d'”>By Previous Balance</xsl:when><xsl:otherwise> <xsl:value-of select=”Particulars”/></xsl:otherwise></xsl:choose></xsl:when> <xsl:otherwise>By <xsl:value-of select=”ancestor::node()/@Name”/> A/c</xsl:otherwise></xsl:choose></TD> <TD align=”right”><xsl:value-of select=”round(100*Amount) div 100″/></TD></TR> </xsl:for-each></xsl:if><TR><xsl:if test=”$td<$tc and $cd>=$cc”> <TD>To Net Profit c/d</TD><TD align=”right”><xsl:value-of select=”round(100*($tc – $td)) div 100″/></TD> <TD>…</TD><TD align=”right” >…</TD></xsl:if> <xsl:if test=”$td>$tc and $cd<=$cc”><TD>…</TD><TD align=”right” >…</TD><TD>By Net Loss c/d</TD><TD align=”right”> <xsl:value-of select=”round(100*($td – $tc)) div 100″/></TD></xsl:if></TR> <TR><TD>.</TD><TD align=”right” style=”font-weight:900″> <U><xsl:choose><xsl:when test=”$td<=$tc”><xsl:value-of select=”$tc”/></xsl:when><xsl:otherwise> <xsl:value-of select=”$td”/></xsl:otherwise></xsl:choose></U></TD><TD>.</TD> <TD align=”right” style=”font-weight:900″><U><xsl:choose><xsl:when test=”$td<=$tc”> <xsl:value-of select=”round(100*$tc) div 100″/></xsl:when><xsl:otherwise> <xsl:value-of select=”round(100*$td) div 100″/></xsl:otherwise></xsl:choose></U></TD></TR></TABLE> <P style=”page-break-before: always”></P><P style=”color:darkgreen;font-size:12″>Designed by: <xsl:value-of select=”//Designer”/></P></BODY></HTML></xsl:template></xsl:stylesheet> 7. XSLT file to Exhibit Traditionally Formatted Balance Sheet – “BalanceSheet.xsl” <?xml version=”1.0″?> <xsl:stylesheet version=”1.0″ xmlns:xsl=”http://www.w3.org/1999/XSL/Transform” xmlns:Subodh=”urn:schemas-microsoft-com:xslt” xmlns:Garai=”http://mycompany.com/mynamespace”> <Subodh:script language=”VBScript” implements-prefix=”Garai”> dim xDoc, fso, ts, st, i, debits, credits, ss, cd, cc, id, ic, c, d: set fso=CreateObject(“Scripting.FileSystemObject”) set xDoc=CreateObject(“MSXML2.DomDocument.4.0”): xDoc.load “financialStatements.balanceSheet.xml” function fillBSTemplate(x) dim selectedNode, newChild, newGrandChild: for each y in x with y.parentNode.parentNode.attributes st=”//*[substring-after(name(.),’.’)='”+.item(1).value+”‘]” if .item(1).value=”contraItems” and y.childNodes(1).text=”By Balance c/d” then st=”balanceSheet.assets”+st end if if .item(1).value=”currentBanks” and y.childNodes(1).text=”To Balance c/d” then st=”//currentLiabilities.otherCurrentLiabilities” end if set selectedNode=xdoc.documentElement.selectSingleNode(st) set newChild=selectedNode.appendChild(xDoc.createElement(“Item”)) set newGrandChild=newChild.appendChild(xDoc.createElement(“Name”)) newGrandChild.text=.item(0).value set newGrandChild=newChild.appendChild(xDoc.createElement(“Amount”)) if .item(1).value=”tradeCreditors” and y.childNodes(1).text=”By Balance c/d” then newGrandChild.text= – y.lastChild.text elseif .item(1).value=”tradeDebtors” and y.childNodes(1).text=”To Balance c/d” then newGrandChild.text= – y.lastChild.text else newGrandChild.text=y.lastChild.text end if end with next: fillBSTemplate=”” end function function putSurplusDeficit(x, vd) dim selectedNode, newNode, newBranchNode if x>=0 then st=”reserves.revenueReserves”: i=”Credit” else st=”fictitiousAssets.cumulativeDeficitOrLoss”: x= – x: i=”Debit” end if set selectedNode=xDoc.documentElement.selectSingleNode(“//*[name(.)='”+st+”‘]”) set newNode=selectedNode.appendChild(xDoc.createElement(“Item”)) set newBranchNode=newNode.appendChild(xDoc.createElement(“Name”)) newBranchNode.text=i+” Balance of Profit and Loss A/c” set newBranchNode=newNode.appendChild(xDoc.createElement(“Amount”)) newBranchNode.text= round(x, 2): xDoc.save vd+”BalanceSheet.xml”: putSurplusDeficit=”” end function function forLargerEntry() set credits= xDoc.documentElement.firstChild.selectNodes(“.//Item[name(parent::node())!=’currentLiabilities.tradeCreditors’] | .//currentLiabilities.tradeCreditors”) set debits = xDoc.documentElement.lastChild.selectNodes(“.//Item[name(parent::node())!=’receivables.tradeDebtors’] | .//receivables.tradeDebtors”) cc=credits.length: cd=debits.length if cc>=cd then set forLargerEntry=credits else set forLargerEntry=debits end if ic=-1: id=-1 end function function forActualEntry(side, indexe) if side=”c” then if indexe=0 then ic=ic+1 if ic<cc then if indexe=0 then if credits.item(ic).nodeName=”currentLiabilities.tradeCreditors” then forActualEntry=”Total Creditors” else forActualEntry=credits.item(ic).childNodes(0).text end if elseif indexe=2 then if credits.item(ic).nodeName=”currentLiabilities.tradeCreditors” then d=0: set ss=credits.item(ic).selectNodes(“.//Amount”) for c=0 to ss.length-1: d=d+CSng(ss.item(c).text): next: forActualEntry=d else forActualEntry=credits.item(ic).childNodes(1).text end if elseif indexe=1 then if credits.item(ic).nodeName=”currentLiabilities.tradeCreditors” then forActualEntry=”tradeCreditors” else st=credits.item(ic).parentNode.nodeName: i=InStr(1,st,”.”) forActualEntry=Right(st,len(st)-i) end if end if else forActualEntry=”.” end if else if indexe=0 then id=id+1 if id<cd then if indexe=0 then if debits.item(id).nodeName=”receivables.tradeDebtors” then forActualEntry=”Total Debtors” else forActualEntry=debits.item(id).childNodes(0).text end if elseif indexe=2 then if debits.item(id).nodeName=”receivables.tradeDebtors” then d=0: set ss=debits.item(id).selectNodes(“.//Amount”) for c=0 to ss.length-1: d=d+CSng(ss.item(c).text): next: forActualEntry=d else forActualEntry=debits.item(id).childNodes(1).text end if elseif indexe=1 then if debits.item(id).nodeName=”receivables.tradeDebtors” then forActualEntry=”tradeDebtors” else st=debits.item(id).parentNode.nodeName: i=InStr(1,st,”.”) forActualEntry=Right(st,len(st)-i) end if end if else forActualEntry=”.” end if end if end function function forTotals(x) d=0.0 if x=”c” then for i=0 to cc-1 if credits.item(i).nodeName=”currentLiabilities.tradeCreditors” then set ss=credits.item(i).selectNodes(“.//Amount”) st=0.0: for c=0 to ss.length-1: st=st+CSng(ss.item(c).text): next: d+round(st,2) else d=d+round(CSng(credits.item(i).lastChild.text),2) end if next: forTotals=round(d, 2) else for i=0 to cd-1 if debits.item(i).nodeName=”receivables.tradeDebtors” then set ss=debits.item(i).selectNodes(“.//Amount”) st=0.0: for c=0 to ss.length-1: st=st+CSng(ss.item(c).text): next: d=d+st else d=d+debits.item(i).lastChild.text end if next: forTotals=round(d, 2) end if end function </Subodh:script> <xsl:output method=”html”/><xsl:template match=”/”> <xsl:variable name=”pldt” select=”sum(//Account[@Name=’Trading’]/Debit/Posting[Particulars!=’To Balance c/d’ and Particulars!=’Profit and Loss’ and Particulars!=’Income and Expenditure’]/Amount)+sum(//Account[@Name=’Profit and Loss’]/Debit/Posting[Particulars!=’To Balance c/d’ and Particulars!=’Trading’ and Particulars!=’Income and Expenditure’]/Amount)+sum(//Account[@Name=’Income and Expenditure’]/Debit/Posting[Particulars!=’To Balance c/d’ and Particulars!=’Trading’ and Particulars!=’Profit and Loss’]/Amount)+sum(//Account[@Category=’directExpenditures’ or @Category=’indirectExpenditures’ or @Category=’directRevenues’ or @Category=’indirectRevenues’]/Credit/Posting[Particulars=’By Balance c/d’]/Amount)+sum(//Account[@Category=’directMaterials’ or @Category=’indirectMaterials’]/Debit/Posting[Particulars=’To Balance b/d’]/Amount)”></xsl:variable> <xsl:variable name=”plct” select=”sum(//Account[@Name=’Trading’]/Credit/Posting[Particulars!=’By Balance c/d’ and Particulars!=’Profit and Loss’ and Particulars!=’Income and Expenditure’]/Amount)+sum(//Account[@Name=’Profit and Loss’]/Credit/Posting[Particulars!=’By Balance c/d’ and Particulars!=’Trading’ and Particulars!=’Income and Expenditure’]/Amount)+sum(//Account[@Name=’Income and Expenditure’]/Credit/Posting[Particulars!=’By Balance c/d’ and Particulars!=’Trading’ and Particulars!=’Profit and Loss’]/Amount)+sum(//Account[@Category=’directExpenditures’ or @Category=’indirectExpenditures’ or @Category=’directRevenues’ or @Category=’indirectRevenues’]/Debit/Posting[Particulars=’To Balance c/d’]/Amount)”></xsl:variable> <xsl:variable name=”directory” select=”normalize-space(string(//VirtualDirectory))”></xsl:variable> <xsl:value-of select=”Garai:fillBSTemplate(//Account[@Name!=’Trading’ and @Name!=’Profit and Loss’ and @Name!=’Income and Expenditure’ and @Category!=’directExpenditures’ and @Category!=’indirectExpenditures’ and @Category!=’directRevenues’ and @Category!=’indirectRevenues’ and @Category!=’directMaterials’ and @Category!=’indirectMaterials’]//Posting[Particulars=’To Balance c/d’ or Particulars=’By Balance c/d’] | //Account[@Category=’directMaterials’ or @Category=’indirectMaterials’]/Debit/Posting[Particulars=’To Trading A/c’ or Particulars=’To Profit and Loss A/c’ or Particulars=’To Income and Expenditure A/c’])”/> <xsl:value-of select=”Garai:putSurplusDeficit($plct – $pldt, $directory)”/><HTML><HEAD><BGSOUND src=”http://Garai/Antabihin.wma” loop=”-1″/> <TITLE>Balance Sheet</TITLE></HEAD><BODY><P style=”color:darkgreen;font-size:40;text-align:center”> Balance Sheet<FONT size=”4″> as at <xsl:value-of select=”//Posting[Particulars=’To Balance c/d’]/Date”/></FONT></P> <TABLE border=”9″ width=”100%” style=”color:darkblue;font-size:20″><TR> <TH width=”32%”>Liabilities</TH><TH width=”10%” style=”text-align: left; font-size: 10″>Category</TH><TH width=”13%” style=”border-right-width:2;border-color:blue”>Amount (Rs)</TH><TH width=”32%” style=”border-left-width:2″>Assets</TH> <TH width=”10%” style=”text-align: left; font-size: 10″>Category</TH><TH width=”13%”>Amount (Rs)</TH></TR> <xsl:variable name=”largerEntry” select=”Garai:forLargerEntry()”></xsl:variable><xsl:for-each select=”$largerEntry”><TR> <TD><xsl:value-of select=”Garai:forActualEntry(‘c’,0)”/></TD><TD style=”color: 88ccee; font-size: 10″><xsl:value-of select=”Garai:forActualEntry(‘c’,1)”/></TD><TD align=”right” style=”border-right-width:2;border-color:blue”><xsl:value-of select=”Garai:forActualEntry(‘c’,2)”/></TD> <TD style=”border-left-width:2;border-color:blue”><xsl:value-of select=”Garai:forActualEntry(‘d’,0)”/></TD><TD style=”color: 88ccee; font-size: 10″><xsl:value-of select=”Garai:forActualEntry(‘d’,1)”/></TD><TD align=”right”><xsl:value-of select=”Garai:forActualEntry(‘d’,2)”/></TD></TR></xsl:for-each> <TR><TD>.</TD><TD></TD><TD align=”right” style=”font-weight:900;border-right-width:2;border-color:blue”><U><xsl:value-of select=”Garai:forTotals(‘c’)”/></U></TD><TD style=”border-left-width:2″>.</TD><TD></TD> <TD align=”right” style=”font-weight:900″><U><xsl:value-of select=”Garai:forTotals(‘d’)”/></U></TD></TR></TABLE> <P style=”page-break-before: always”></P></BODY></HTML></xsl:template></xsl:stylesheet>

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My friends thought I was completely crazy. Whenever someone asked what sport I practiced, the conversation usually went like this:

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I’m Mike, a normal American guy, and in the year 2018 I accidentally discovered
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Week after week, I improved. I learned how to use technique and movement.
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“CarJitsu.”

“What is that?”

“Imagine wrestling inside a car.”

“You’re joking.”

“No, that’s the actual sport.”

The most unforgettable competition happened at a major event.
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As soon as the fight started, chaos exploded.

We bounced between seats, bumped into doors, and nearly tangled ourselves in everything inside the vehicle.
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My opponent grabbed the belt hanging beside the seat and accidentally turned
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He pulled, I twisted, the seat belt locked, the door opened slightly, and both of us somehow ended up tangled together like two confused octopuses.

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For a brief moment, I genuinely thought my opponent was going to flatten me.

Fortunately, the officials quickly intervened when things became unsafe, and the situation was resolved without serious injury.
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Even today people who were there still talk about “the legendary belt tangle.”

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Dr. Subodh Chandra Garai

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By Dr. Subodh Chandra Garai

Former Principal Baruipur College (at south of Kolkata) (PIN – 743610) Residence: Laskarpur (Purbapara) (in between Garia and Narendrapur) PIN – 700153

665 thoughts on “Complete Accounting through XML Technology Alone within a Network Environment”

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By
Dr. Subodh Chandra Garai

Former Principal
Baruipur College
(at south of Kolkata)
(PIN – 743610)

Residence:
Laskarpur (Purbapara)
(in between Garia and Narendrapur)
PIN – 700153