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Spokane Software Systems Modules

Pool Accounting Module

 Spokane Software Systems has been providing quality data processing and consulting to the agricultural industry throughout the U.S. since 1975. We offer proven accounting, sales automation and management information systems to growers, packers and shippers of produce nationwide.

All functions in the Pool Accounting System which generate financial data are fully integrated with our general ledger system. These functions are:

Pool accounting also interacts with the Grower Ledger system where pool accounting is the original source of transactions.

Packout/Pool accounting also interacts with other subsidiary systems where the other system is the original source of the transaction. These cases are:

There are functions which interact with non-financial data. These include:

Pool Customization Features
Where ever possible, user-definable set up tables have been provided to allow the greatest possible flexibility in fitting the software to your business environment. These tables are:

Pool-related Charges/Credits
Charges associated with pools are considered as falling into four general types, as far as our system is concerned.

Crop Estimation Feature
The system offers a crop estimation feature which tracks your original harvest estimates (by commodity/variety for each grower/block combination) as compared with the actual delivered quantities (as updated via the received commodity ticket entry program).

The estimation system asks you to input your original pre-season estimate (the container type is user-defined). The system also asks you for the number of acres and trees associated with each block. As the harvesting proceeds, it asks you to input the number of trees which have been picked (perhaps on a weekly basis). With this information, the system calculates a per tree harvest rate and extends that rate times the total trees in the block to arrive at the revised estimate.

Received Bin Inventory
The system offers a received fruit inventory monitoring feature which tracks the movement of bulk fruit from the point the receiving ticket is entered until it is "dumped" into the packing line.

The purpose is to track the number of bulk containers of fruit delivered as opposed to the number of pounds, cartons, field boxes, or other delivered unit of measure. The lowest level of information in this system is still the receiving ticket, but, if you will tell the system via received ticket entry how many bins of fruit are on that ticket, and later report back to the system how many bins were dumped, the system will keep a running balance of un-dumped bulk fruit by:

There are various inquiry screens and reports which allow you to look at this inventory for a single grower, a single commodity/variety, as well as the entire warehouse for all fruit.

Received commodity ticket entry allows manual assigned or computer assigned ticket numbers. All tickets must identify the grower, the block (if used), commodity, variety, and date. You may optionally enter the week number, day of the week, and warehouse storage location. Valid receiving container types are user definable. Number of containers and/or weights may be entered. You may optionally enter gross & tare weights if desired.

There are various inquiry screens or reports which show quantities received by:

Packout Processing
Updating the system with packout results involves:

Receiving tickets are cleared by grower. The system requires that each batch of tickets cleared matches -- as to grower, block, pool, commodity and variety. Quantities cleared (dumped) are compared to quantities packed out and any differences highlighted. Packout may be entered as actual quantities or percentages. The system will convert percentages to actual units for you.

Packout for each unit of measure (carton type) can be entered on a single screen for all valid grades and sizes. You may optionally feed packout results to the packed fruit inventory records.
PACKOUT ENTRY OPTIONS
Enter Packout Feed the Pool Update Inventory
in actual units in actual units in actual units
in actual units in actual units in equivalent units
in actual units in equivalent units in actual units
in actual units in equivalent units in equivalent units
in equivalent units in equivalent units in equivalent units

There are various inquiry screen and reports which show packout activity. They are:

Packout results are posted automatically to the specified pool.

Sales Revenue Assignment
The update of sales revenue to the pool accounting record is an interactive step tied to the Invoicing System. There are four avenues available to you to tell the system which sales items are to be posted to which pools.

The pool ID assigned to the receiving ticket when the commodity is first received can flow through the entire system and be attached by the system to the invoice item when ordered and invoiced. From there, it is updated directly to the appropriate pool.

You can manually assign the pool ID to each item as you enter it on the order or invoice. From there it is updated directly to the appropriate pool. Multiple order lines for the same product required because of splits to separate pools are consolidated for printing as one line item on the invoice.

You can order items without specifying any pool ID. From there the unassigned items are placed in an unassigned pool revenue detail file, where they accumulate until you are ready to access this file and assign the pool ID for each item.

Pool ID is one of the fields of information contained on a pallet ticket if you elect to use the pallet ticket procedure. The pool ID flows through to the invoice line item. From there it is updated directly to the pool.

Pool Summary Overview
The pool accounting summary file is the focal point of the receiving ticket, packout and sales activity related to the grower activity discussed so far.

This file is accessed by a series of on-line interactive screens which operate much like the branches on a tree. The first or highest level shows the total received quantities, packed quantities, and sold quantities and dollars for the entire pool. The next level shows you the same information for each ranch (composed of 2 or more blocks if used) of each grower. The third level shows you the same information for each block of each grower.

The received fruit and packout figures flow into this tree at the bottom (at the grower/block level), and roll up to give us the all grower totals for the entire pool.

The revenue figures flow into the top of the tree (there is no link from invoicing which tells us which fruit was sold) to the all growers level, and from there, the system provides you with a calculation routine which prorates this total revenue down to the individual grower level.

Packing charges and pool charges which you have defined in separate tables and assigned to each pool, are being accumulated automatically in this pool accounting summary file, and the total of such charges are displayed there for your review. However, the total of such charges are not booked anywhere else, including the general ledger until the pool is closed.

The pool accounting summary file is meant to be used as a tool as well as a viewer in the process you go through to close a pool. There are commands provided which allow you to move sales quantities and sales dollars among the various grades and sizes within the pool. You can move sales quantities and dollars between pools with a program provided for that purpose. Through a manual entry via the Unassigned Revenue file, you can add or subtract sales quantities and/or dollars to the pool. Through a manual entry via the packout entry program, you can adjust a grower's packout figures as well. Any of the charge rates can also be changed and charges re-calculated at any time prior to the close. Such changes would be immediately reflected in the pool summary viewer as well as on the closing statements printed thereafter.

Pool Closing
The pool closing process is the culmination of all the steps we have discussed so far. The purpose of the closing process for the system is two fold. First, closing allows you to produce a grower pool closing statement which can be sent to the growers. Secondly, this step generates all of the appropriate pool closing entries for the pool subsystem, as well as the general ledger and the grower ledger.

We frequently find that the exact format of the closing statement varies from client to client. However, our statements have certain things in common.

There is a statement for the entire pool, one consolidating each grower's ranch, if it has 2 or more blocks, and one for each grower's block within the pool.

On the statement, we show the amount of fruit delivered. Next, we list each grade and size packed (including culls and processors) together with the average FOB price and total dollar revenue of each. The system gives you the flexibility to show the FOB prices gross, just as they came over from invoicing, or you may optionally reduce them by any of the pool charges defined in the pool charge table.

Next (if you elect not to net charges against the FOB prices), we list the various packing and pool charges which you have defined for the pool. Most of these would be of a type that are calculated as so much per delivered container, so much per packed carton, or so much per carton or pound of processor fruit.

You also have the option to include as deductions from the pool, such items as harvest payroll charges (fed automatically from the payroll system) growing costs (fed from the accounts payable system), or hauling charges (fed from the grower hauling charge system).

Next, we would deduct any advances previously made to the grower against this pool.

Finally, we would come down to the net due to the grower.

Various statistical information could also be presented on the statement. Such as percentage of packed grades versus delivered; percentage of packed grades versus total packed for the grower and house. The average delivered carton net return for the grower and house, etc.

Revenue and charge figures can be posted either separately or net to the grower ledger. Pools are first closed into an"interim file" where you can selectively close all or only individual grower returns to their grower account. This feature is to accommodate differences in timing between your accounting period and that of individual growers.

As this overview presented, pur Pool Accounting module works in conjunction with the new Barcode Inventory Module as a comprehensive solution to the complex system in most packing & shipping businesses. Please visit our Request Page for more information.

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