Overview

To present a general ledger account on either the asset or liability side based on whether the amount is positive or negative, you can use IF statements in Francis.

We recommend fixing issues like this “at the source,” which means in your ERP. Consider creating two accounts - one asset and one liability - and moving amounts between them based on the sign. If that’s not feasible, use the solution below.

Basics

Follow these steps to set up formulas that display amounts correctly under assets and liabilities:

1

Separate the GL account

Move the relevant account “out of your balance sheet” and into a separate sheet. You’ll reference these amounts in step 3.

2

Create an extra row

Create an additional row “on the opposite side.” For example, if the original row is under assets, add a corresponding line item under liabilities, and vice versa.

3

Create IF statements

For the two rows under assets and liabilities, create IF statements to display values correctly with the appropriate sign. Here are some examples:

if("Bank account"[0]>0,"Bank account"[0],0)
if("Bank account"[0]>0,0,-"Bank account"[0])
4

Apply to other periods

Start from a period far enough back to include all relevant data, and ensure it applies to all future periods.

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