MODACC - ACCOUNTING Ó UNCTAD – SITE (V1.15) 4.28 The   account   summary   describes   each   operation   against   the   account   –   both   payments   and declaration  assessments.  The  summary  gives  assessment  and  receipt  numbers,  with  debit  and credit  amounts  and  totals.  The  next  screen  is  an  example  of  an  account  summary  report.  (The report can be printed, through the ‘Local menu’, ‘Print’ option.) Fig. 4. 13  Function: Print/Query: Account: Account summary Cashier's Reports Cashier  operations  require  certain  basic  reporting  functions,  to  allow  reconciliation  of  daily  cash takings, and for reporting of revenue collection. The standard reporting options for cashiers appear on the  'Functions', 'Daybook operations’, 'Shift operations'. Daybook Print/Query There are three standard menu options for printing or querying the Daybook: 1.     The provisional daybook; 2.     The definitive daybook; and 3.     Monthly report. The  'Provisional  daybook'  allows  a  trial  balance  -  to  check  transactions  (receipts)  against  cash takings - before the close of the accounting period, i.e., with the 'daybook' still open. The 'Definitive daybook' is a report of transactions, covering the period in which the Daybook was open, available after the daybook has been closed. The Daybooks, (provisional or definitive), and the Monthly report can be printed in two forms - by type of operation or by means of payment 'Type  of  operation'  report  lists  all  payments  in  and  out  within  the  Daybook  period,  and  gives reference details, such as receipt numbers, declarant code and transaction amount, with totals. 'Means  of  payment'  reports  give  subtotals  of  transactions  for  the  Daybook  period  and  groups according to the 'means of payment' codes; e.g. cash, cheque, guarantee etc. Budget Account Report The  'Definitive  daybook'  sub-menu  has  an  additional  reporting  option:   ‘Budget  account’.   The standard Budget account report gives a bigger picture of revenue collections by the Administration, within the reporting period. It gives: - · Totals  of  all  transactions  for  the  period  (payments  in  and  payments  out),  grouped  and subtotalled, first by budget code, then second by tax code; and · Shows amounts in two columns; (1) total duty/tax assessed during Daybook period; and (2), total duty/tax collected for the Daybook period.