ICommander General Ledger System Features Summary (GLICC)

General Ledger and Financial Reporting for the LIFE of your Entity: Flexible Chart of Accounts Structure that YOU define and may massage at

will as conditions change.

Complete Period Flexibility--No hold-up on processing your current

information while still making adjustments to the prior year.

Reporting with Standard and Ad-Hoc Selections that eliminate your need to

re-enter data in electronic spreadsheets.

Monthly Comparative History may be maintained for up to 99 years and

stays comparative even if your chart and structure changes.

Any Period may temporarily be used as the starting point for your fiscal

year for reporting purposes.

Balance Sheet Accounts may be set up to have effectively their own

activity statement comprised of Temporary Balance Sheet Accounts
that track components of posting to any specified accounts in
subsidiary nominal accounts.

Budgeting can be done on your General Ledger System instead of with much

extra off-the-ledger effort.

Explain the things you know about your accounts to ICommander and learn

how it can produce virtually anything you want.

Posting and Reporting on ICommander General Ledger is FAST! The files

are structured very efficiently and current large users with charts
containing from 10,000 to 25,000 accounts can produce almost any
report in 1 or 2 minutes.

See how a General Ledger and Financial reporting System can provide the

controlled management reporting for your operation like you always
thought any Computerized System would.

Flexible Chart of Accounts Structure: Adapts to any type and size of entity.
Thirty Digits available to form an Account Number Structure of from one

to five Components which YOU explain to the System.

Any Component may be from not used to 6 digits.
You only enter Components and Digits YOU specify.
Each Component is grouped by codes YOU establish to begin to form the

Logical Connections among detail codes for later selection
and analyses.

Groupings of Codes/Components may be further classified into Alternate

Logical Connections for later selection and analyses.

Each Component may also be grouped into Co-Existing Alternate Groupings

which YOU define to enable reporting in several different directions
and to enable use of a single component for multiple purposes.

The grouping and classifying of Components and Groups is maintained

outside of your actual chart of accounts and permits major structural
changes for reporting and analyses without any maintenance of the
Chart of Accounts.

Financial Statement Classifications Flexibility: Standard Classifications for Balance Sheet and Income Statement Board

Groupings and Totals are maintainable by you to fit your type of
Entity and Preferences.

Alternative Classifications may be defined by you to permit special

unconventional analyses automatically.

Individual Accounts are automatically channeled into appropriate Alternate

Classifications but may be re-directed by you for special purposes,
if needed.

The flexibility of these Classifications combined with the hierarchical

structure you explain to the System via the Components and Groupings
in the Chart provide effectively an automated Report Writer without
the difficulties usually inherent in such functions where constant
maintenance is the norm.

Complete Period Flexibility: Periods may be 12 Monthly or 13 Four-Week periods.
The System maintains its own "Ledger Years" that relate to how many prior

years you have available to compare to. Actual dates are in relation
to the System Years and Periods.

Period-End Closings are both a continuous and a non-existent process.

The Balance Sheet always balances on its own as does the Income
Statement. Each period is its own fiscal period. This provides the
flexibility of being able to choose any month or period as the
"pretend" Beginning of your fiscal year and to produce valid
financial statements, statements, trial balances, cumulative ledgers
and anaylses on reports and the screen for the alternate fiscal year.
If you have a non-calendar fiscal year-end but have need of calendar
year results for particular purposes, this is available
automatically.

Closing a Fiscal Year does not really occur since each period functions

as if closed on its own. You simply initiate a new System Ledger
year and confirm the Period Dates to the System. The System simply
opens up the new year as the current year for processing and shifts
the former current year to the first prior, former first prior to
second, and so on for all years on file. The only ramification is
that the year becoming the second prior year is no longer available
for you to post any entries to it. The first prior year is available
for such entries for a full year after the current year was initiated
and all entries to it are automatically updated to the current year.

You may select any period in the current or prior fiscal year as your

current processing period for posting entries or producing reports
or displays of any type. The range of periods available to be
reported as current versus year-to-date results depends on what
period of the fiscal year you are in. However, the alternate fiscal
year starting option always makes this up to a full year, if desired.

Reporting Capabilities: Essentially any report desired may be generated from ICommander General

Ledger with a minimum of effort and standard reports may be stored
for production with no effort at all except to ask the System to
print them.

This includes conventional Balance Sheet and Income Statement reports but

as you will see from the ensuing discussion of the reporting
function, it also includes nearly any type of analytical or
management report that you can picture.

Several formats of Balance Sheets and Income Statements are available

and all function identically when it comes to specifying what you
want included, how detailed or summarized they should be and how they
should be sorted.

Balance Sheet Formats include the following:

Compared to Prior Year--Current and Year-To-Date (YTD)
Compared to Prior Year--Year-To-Date Only
Current Year Only--Current Activity and YTD Balances
Columnar Format--Year-To-Date Balances
Columnar Format--Net Changes for Period(s)
Comparisons of up to 4 Prior Years at 10cpi Printing
Comparisons of up to 9 Prior Years at 17cpi Printing

Income Statement Formats include the following:

Compared to Prior Year--Current Period(s) and YTD Results
Compared to Prior Year--YTD Results Only
Difference and Percent of Change--YTD Results
Difference and Percent of Change--Current Period(s)
Percentage of Sales or Total--YTD Results
Percentage of Sales or Total--Current Period(s)
Current Year Only--Current Period(s) and YTD
Current Year Only--Current Period(s) and YTD with % of Sales/Total
Columnar Format--YTD Results
Columnar Format--Current Period(s) Results
Comparisons of up to 4 Prior Years
Comparisons of up to 9 Prior Years

Budget Comparisons to Actual (Annual Total or Sum of Periods to Date)

Current Period(s), Total Budget vs. CYTD and Difference
Prior YTD, Total Budget vs CYTD, and Difference
Original & Current Budget vs Actual & Difference

Budget Comparisons to Actual and Commitments

Total Budget vs CYTD + Commitments, and Difference
PYTD, Total Budget vs Current YTD, & Difference
Orig & Curr Budget vs Actual & Diff(W/Commitments)

Reporting Options Once Desired Format is Selected: Use a different starting point for fiscal year (System presents you

you with valid starting points considering the period you are
presently processing as the Current Period).

Include Multiple Periods in the Current Period on Reports where Current

Period is reported (System presents you with valid range of periods
giving the real or alternate fiscal year starting period and the
current period you are processing).

Account Number Range to Include. This defaults to all accounts but

you may specify any start and end point desired. The System will
evaluate each component of your account structure in the specified
range independently in making the selection. This provides complete
flexibility to select a particular Fund, Department, Object Account,
and so on but to also combine the selection so you may select for
instance all salary and wage accounts but only in a particular
department range within a specified Fund or Entity.

Whether to Exclude Accounts with Zeroes in all periods
Optional Rounding and Sign Reversal for Financial Statement Reports.

ICommander defaults to reporting true signs (Debits Positive and
Credits Negative) to avoid any confusion, especially when
analytical selections are involved.

Option to Select only One Account Class (such as only expense accounts

on the income statements).

Option to Limit Selection Based on Group Ranges. This permits

selection based on any of the logical connections in the form of
groupings and classifications you explained to the System in
structuring your chart. Although these codes are not directly a
part of your account numbers, you may use them to select accounts
as the System is aware of which accounts belong in each Group
or Class.

General Financial Statement Classification Definition to use if other

than the standard one.

Detail to print. Full Detail is every complete account number within

your selections. Alternate Detail includes Object Account Totals
or Object Group Totals or any other Grouping connected to the
Object Account Component of your account number. Additionally you
may leave this blank and subsequently select any account number
component or any group or class of those components to be your
detail.

Grouping Option for Detail. If full detail or object account totals

are selected to print, you have an additional option to group the
detail by any Group or Classification connected to the Object
Account piece of your account number.

If you have selected a Columnar Report Format, the first sort you

specify becomes the columns for your reports and a fourth sort
option is then available to still provide three sorts within.

If you did not specify the Detail to Print as noted above, the last

Component or Code you specify for the Sorts becomes your Detail
with still up to three levels of actual sorts.

The consistent combination of Report Selection and Sorting Options

described permit you to extract nearly any desired information in
whatever level of detail and sort order you wish. The options may
seem confusing at first but in actual use are fairly simple when
related to your particular chart structure.

ICommander G/L Reporting Advantages: A major advantage of the way in which ICommander creates reports is
that you do not have to worry about the reliability of existing reports
as you make changes to your chart or structure over time. New accounts
are automatically incorporated in applicable ranges as are revisions to
or addition of new grouping codes or classes for any component of your
account number.

Batch Reporting Function: The parameters described above are selecting reports may optionally be
stored in an unlimited number of Batch Groups that you define. You
assign a Report-ID and up to a 60-character description that explains
the purpose of the Report to you for future reference. Once stored, any
Report in the Batch Files may be executed by selecting the Batch and the
particular report or range of reports in the Batch which you wish to
print.

Reports may be easily moved or duplicated among Batches as you refine the
use of different reports.

Updating Report parameters on Reports in the Batch Function is simply a
matter of selecting the revised parameters via the normal report
selection confirming that you wish to save the revised parameters on
top of an existing Report-ID in a Batch, and then exiting without
printing currently.

Other Analysis Reports: Reports discussed above start from conventional Balance Sheet and Income
Statement formats. ICommander extends its reporting power into General
Ledger Detail and Working Trial Balance Reporting. Most of the
reporting options noted above are available for printing General Ledger
Detail reports.

This includes specifying the Current Period to be whatever range of
periods or dates within the real or alternate fiscal year start you wish
to include. Thus you can print sorted and selected General Ledger Detail
including cumulative Detail that spans a "real" fiscal year-end.

Some additional options, such as limiting the detail to that from a
specified Journal posting source, are also available.

Further, General Ledger Detail may be printed in Journal Source Order
thus providing a cumulative Journal for any or all posting sources for
whatever period range you specify.

Free-Form Data Extraction: ICommander G/L as well as all other ICommander Applications provide a
powerful Free-Form Data Extraction (FFDE) capability in addition to the
MANY specific reporting options available.

This is a "built-in" definition of all fields in each ICommander File
that prevents hundreds of hours of attempting to do this yourself with
some third-party tool.

Output may be to the screen, to formatted reports, to tab-delimited files
for spreadsheet or database import, as web pages, and to automatically
created graphs.

The FFDE options in G/L include some special-purpose tools to enable
reporting across an unlimited number of years and/or periods.

Temporary Balance Sheet Reports: The subsidiary accounts that optionally track the activity of specified
Balance Sheet accounts may also be printed with most of the same
options as for other reports. However, such reports take the form of
accounting for the changes to a Balance Sheet Account so normally all
accounts related to a specific account are printed in order to show how
you get from the beginning to the ending balance for the Current Period
and Year-to-Date.

Screen Displays: All ICommander Reports may be optionally spooled to a Disk File for
subsequent printing. These files may also be displayed on the screen,
if desired. However, ICommander also provides several direct screen
accesses to the financial information available to increase the
efficiency of inquiries. Direct Displays include the following:

Periods Activity of Specified Accounts
TD Balances of a Range or All Accounts
Current Period(s) Activity of a Range or All Accounts
Net Income per Period
YTD Balances of All Accounts using a Specific Object A/C#
Current Period(s) Activity of All Accounts using Object A/C#
YTD Balances of All Accounts using a Specific Object Group#
Current Period(s) Activity of All Accounts using Object Group#
General Ledger Detail for Current Period(s) for Any Account

The Direct Display options also include the same Date Flexibility as
Reports.

Tab-Delimited Export File Creation for Spreadsheet Import: The same reporting flexibility used for traditional report printing is
available for creating Tab-Delimited Files which may be imported into
spreadsheet programs in very little time to have a completely formatted
report.

This includes integration into the Batch Reporting Facility mentioned
earlier.

Additional formats including rolling 12 and 24 months of comparative
Income Statement and Balance Sheet Activity are available.

Additional reporting features include the option to round amounts and to
report balances in accounts with normal credit balances as positive.

All columns are automatically totalled for every sort/control break.

Option to exclude documentation and sort header lines to format for import
into database software such as Access. These options are in addition to
the Free-Form Data Extraction capability to create tab-delimited files
for spreadsheet or database import. They use the same reporting options
as standard reports vs the fields selections handling in the Free-Form
Data Extraction programs.

Budgeting Functions: Budgets may be created on-screen using ICommander Budgeting Functions.
If your entity is subject to budgetary control for certain funds, this
may be used to work-up tentative budgets that go through a review
process with revisions until a Final Budget is adopted by the Board.
ICommander facilitates this controlled budget process as well as where
budgets are established as a business operating guideline.

Working up the Budget for an ensuing Fiscal Year involves

Defining the Next Year to ICommander
Defining an Initial Budget Version Number
Creating the Budget with Zero Balances
Or Creating from a Current Year Budget Version as

Various on-line aids assist with going through each account and projecting
budget amounts. Budget Worksheets are also available with relevant prior
and current information for use in manually noting budget totals for later
entry. These worksheets are also designed for use by others to review the
proposed budget at various stages and make changes.

When working up the Budget online, the System presents prior year
totals for reference. It also presents the Current Year-To-Date
Actual. You then enter your projection of the Projected Total for
the Current Year. The System will then calculate tentative budget
amounts based on criteria you establish is relation to the Projected
Total for the Current Year. There is also an on-screen calculator
function to assist you in setting the budget amounts. Entry of
Budget Amounts per period is an option. When this option is not used,
the Budget for the year is allocated equally to all periods in the
applicable year.

Up to 99 versions of a Budget for any fiscal year starting point may be
kept on file. New versions are created from prior versions so a trail
may be maintained of the Budget projections at various points in
time. Once a final budget is adopted for a year, it is so flagged on
the System and at that point becomes available to financial reporting
functions for comparisons to actual.

Subsequent amendments are entered via a controlled Budget Amendments
Entry Function which provides an organized history of all budget
changes. This includes an option to create budget amendments by
comparison to a new budget version for the year versus the currently
adopted budget as amended to date.

Budgets may also be entered for varying fiscal year starting points for
part of the General Ledger accounts. This permits entry of Grant
Budgets where the Grant Period does not correspond to your Fiscal
Year. Along with this option is another which permits creating a
combined budget for your fiscal year by accumulating the period
amounts of various overlapping grant-year budgets. The financial
reporting functions allow comparison to both the Fiscal Year and
Grant Year Budgets based on whether you have selected an alternate
fiscal year and whether a Budget for that year exists for the account
selected for a Budget Comparison Report.

Passage of Time: The ability of ICommander General Ledger to provide a permanent financial
reporting system to you takes into account that over a many year period,
substantial changes in your operation may occur. This is primarily
addressed by two powerful features.

The first is that you may use formerly unused components of the account
number structure without affecting prior history. If you did not
need departments at first but now you do, you simply change the
structure to allow for the new component and all existing accounts
are automatically adjusted to include it with a zero value. Likewise
if you later need to expand your department or location component
from 1 to 2 or 3 digits. All existing accounts are automatically
adjusted for the change.

The second feature is referred to as a Chart Rearrange Function within
ICommander. This powerful function effectively lets you move any
range of accounts to a range adjusted for some change in the
components. An example might be if you have a State-mandated Chart
of Accounts and Activity 255 has been renumbered to 270 by the State.
You would simply tell ICommander to move all accounts with the 255
Activity Component to accounts with a 270 Activity Component. As
this occurs, all prior history is adjusted for the change so that
when you subsequently run prior year comparisons reports, the subject
amounts are in the 270 Activity just as though they always have been.

Effectively, ICommander takes all your files apart and puts them back
together reflecting the changes you specify so that even though you
may have history dating back 20 years, it is still comparable. This
function even permits consolidating previously separate
Funds/Entities, if needed, or using a range of a current Fund/Entity
to extract into a new separate Fund or Entity because that is how you
will be accounting for it now.

Interface or Import G/L Transactions from Other ICommander Systems: If you have General Ledger on the same computer as Accounts Receivable,
Accounts Payable, and Payroll for instance, you may elect to interface
transactions from those systems directly into the General Ledger either
when normal Period-End Updates are executed in those applications or
daily.

Interfaced entries are brought into a "holding" file in ICommander
General Ledger and are selected from there for actual posting to General
Ledger Files. This provides an opportunity to review the entries before
they are posted but also relates to the extensive period flexibility.
Interfaced transactions are for specific periods and a number of periods
may co-exist in the "holding" file mentioned.

There is no assurance that someone is not signed onto a prior period
(or even a prior year period) when the interface holding file is updated.
Consequently you need to sign on to the applicable period(s) and process
the Interface holding file for those transactions applicable just to that
period.

This feature also permits proceeding with normal processing of the next
period in all of the other applications without worry about whether
General Ledger is ready to accept the period just completed. It also
assures that you never fail to have an audit trail of what has been
updated to General Ledger.

Import of General Ledger Transactions is used where the other Systems are
on one computer but General Ledger is on another (perhaps at your
account's office or at corporate headquarters). A file that may be
copied to diskette or tape or transferred electronically is created in
that case and loaded into the General Ledger Data Directory on the
computer containing the General Ledger programs and data. In such
cases, interfaces for separate period must be maintained in separate
physical files and Imported uniquely.

Note that a Real-Time G/L Update from the Purchase Order and A/P Systems
is available when budget control is applicable. This enables blocking
issuance of Purchase Orders that would cause Commitments to exceed the
Un-Committed Budget Remainder. It also enables online review and
approval of Purchase Orders by a Business Manager or Controller.

Other Features: Accounts are validated interactively during transaction entry. You may
leave an invalid account for subsequent correction but the System will
force you to correct it before posting may occur. This is true even
for Imported Transactions where it is possible that the General Ledger
Chart on the Remote System is out of synchronization with the main
system. The invalid accounts will be spotted and must be resolved
before posting to the actual General Ledger Files.

Journal Posting Sources are specified by you. A two-character ID is
assigned, the Journal Source named, and an Abbreviation for reference
in General Ledger Detail Reports assigned. You may specify separately
for each Journal Source whether Year-to-Date entries are allowed and
whether Reversing Entries may be specified. You may also specify a
complete Journal to be automatically reversed.

Balancing of Debits and Credits per Period by Fund/Entity Number per
Journal Source is provided before actual posting may proceed. If
Year-to-Date entries are involved, this balancing includes proving that
each period affected balances to zero also.

Standard Journal entries may be defined without limit and with varying
user-defined frequencies to enable some to be copied in each period and
others only as applicable.

Multiple Fund/Equity Net Income Closing Accounts are controlled by you
and separate Fund/Entity Balancing is always proved.

Net Income may be closed to several specified Closing Accounts based on a
Percentage to allow for Partnership entities.

Specific Allocations of Portions of Net Income may be allocated separately
using a Component Net Income function that deals with complex
arrangements.

Automatic Calculations and allocations may be defined that spread costs
across department or for other reasons. Execution of the Calculations
is controlled by you.

Accounts may be flagged as Protected from User Entry thereby disabling
entry and posting to them. This can be useful if old accounts are not
to be used but is also related to the use of Temporary Balance Sheet
Accounts. If it is desired that ALL activity of a Balance Sheet Account
flow through various Temporary Balance Sheet Accounts that track its
activity, the actual Balance Sheet Account would be flagged as protected
to assure no entries are inadvertently posted directly to it. This is
not required, however, if you wish to track only certain types of
activity.

Other Features, Continued: The overall balancing of all General Ledger accounts for each period is
the year you are currently processing is proved every time you post both
in total and by Fund/Entity, if applicable. If you use the Re-arrange
Function mentioned above, this balancing is proved for every period in
every year that exists in prior history after the specified Re-arrange
has been processed.

A Posting History is maintained for an audit trail with a separate
Interface History to track each update.

Implementation of ICommander General Ledger can involve allowing for
totals for several prior years to be subsequently entered to allow
comparative reporting.

Although Period Total History may be relevant for many, many years, the
General Ledger Detail is normally relevant for a much more limited
period. The System permits purging out General Ledger Detail
Transactions while preserving Period Totals for years prior to the one
just before the Current Fiscal Year. You may elect to retain it longer
but the reports and displays that may access the old detail are
limited.

New Departments or other Profit Centers or Activities which are to have
the same accounts as an existing one may be created by copying an
existing range to the new Department.

A Chart Cross-Reference Option is available to permit entry of General
Ledger Entries using an old chart of accounts during conversion to
ICommander or in the event of a remote site using Non-ICommander
Systems.

Most Balance Sheet report formats include a Current Period Column which
may be either the current month or a range of months. If the Current
Period for such reports is set to the number of months processed thus
far in the fiscal year, it presents the net change in every Balance
Sheet Account since the beginning of the year much more completely than
a Cash Flow Statement.

Journal entries entered directly into the General Ledger Entry Function
permit up to 9,999 account distributions per Reference Number.
Individual Reference Numbers do NOT have to Balance to Zero but the
overall Journal Total (per period if YTD entries are involved and per
Fund/Entity if multiple ones are involved) does have to net to zero.