What are the Column Heading Codes?

The Financial Analysis and Financial Statements report writers use column heading codes to determine the type of value that appears in a column on a report. The column heading codes are defined using Financial Reports Column Headings (FRH).

This Period Column Heading Codes

Code	Standard Column Heading	Meaning
PA	PERIOD	This period actual
PB	PERIOD BUDGET	This period budget
PC	PERIOD BUDGET VARIANCE	This period variance of actual from budget
PD	PERIOD BUDGET VARIANCE %	This period % variance of actual and budget
PE	PERIOD LAST YEAR	This period last year actual
PF	PERIOD LAST YEAR VARIANCE	Variance of this period and this period last year
PG	PERIOD LAST YEAR VARIANCE %	Variance of this period and this period last year, as a percentage
PH	LAST PERIOD	Last period actual
PI	LAST PERIOD VARIANCE	Variance of this period and last period
PJ	LAST PERIOD VARIANCE %	Variance of this period and last period, as a percentage
PM	PERIOD DEBITS	This period debit (use PM & PN to design a trial balance)
PN	PERIOD CREDITS	This period credit (use PM & PN to design a trial balance)
PR	PERIOD RATIO %	This period ratio

Quarterly Column Heading Codes

Code	Standard Column Heading	Meaning
QA	QUARTER	This quarter actual
QB	QUARTER BUDGET	This quarter budget
QC	QUARTER BUDGET VARIANCE	Variance of this quarter actual and this quarter budget
QD	QUARTER BUDGET VARIANCE %	Variance of this quarter actual and this quarter budget, as a percentage
QE	QUARTER LAST YEAR	This quarter last year actual
QF	QUARTER LAST YEAR VARIANCE	Variance of this quarter and this quarter last year
QG	QUARTER LAST YEAR VARIANCE %	Variance of this quarter and this quarter last year, as a percentage
QH	LAST QUARTER	Last quarter actual
QI	LAST QUARTER VARIANCE	Variance of this quarter and last quarter
QJ	LAST QUARTER VARIANCE %	Variance of this quarter and last quarter, as a percentage
QR	QUARTER RATIO %	This quarter ratio (say, ratio to sales)

Year to Date Column Heading Codes

Code	Standard Column Heading	Meaning
YA	Y-T-D	Year-to-date actual
YB	Y-T-D BUDGET	Year-to-date budget
YC	Y-T-D BUDGET VARIANCE	Variance year-to-date actual and year-to-date budget
YD	Y-T-D BUDGET VARIANCE %	Variance of year-to-date actuals and year-to-date budgets, as a percentage
YE	Y-T-D LAST YEAR	Year-to-date actual last year
YF	Y-T-D LAST YEAR VARIANCE	Variance of current year-to-date and year-to-date last year
YG	Y-T-D LAST YEAR VARIANCE %	Variance of current year-to-date and year-to-date last year, as a percentage
YH	LAST YEAR END	Last year end actual
YK	YEAR END	Year end actual
YL	YEAR END BUDGET	Year end budget
YM	Y-T-D DEBITS	Year-to-date debit
YN	Y-T-D CREDITS	Year-to-date credit
YR	Y-T-D RATIO %	Year-to-date ratio

Balance Column Heading Codes

Code	Standard Column Heading	Meaning
BA	BALANCE	Balance actual
BB	BALANCE BUDGET	Balance budget
BC	BALANCE BUDGET VARIANCE	Variance of balance actual and balance budget
BD	BALANCE BUDGET VARIANCE %	Variance of balance actual and balance budget as a percentage
BE	BALANCE LAST YEAR	Balance this period last year actual
BF	BALANCE LAST YEAR VARIANCE	Variance of balance this period and balance this period last year
BG	BALANCE LAST YEAR VARIANCE %	Variance of balance this period and balance this period last year, as a percentage
BH	BALANCE LAST PERIOD	Balance last period actual
BI	LAST PERIOD VARIANCE	Variance of balance this period and balance last period
BJ	LAST PERIOD VARIANCE %	Variance of balance this period and balance last period, as a percentage
BK	BALANCE YEAR END	Actual balance at year end (for forward postings on balance sheets)
BL	BALANCE YEAR END BUDGET	Budget balance at year end
BR	BALANCE RATIO %	Balance ratio
BS	BALANCE YEAR START	Actual balance at start of year

Forecast Column Heading Codes

Code	Standard Column Heading	Meaning
FA	FORECAST BASED ON ACTUAL	Year end forecast based on actual, where forecast actual to - date x total number periods/number of periods to - date
FB	FORECAST BASED ON BUDGET	Year end forecast based on budget, where forecast actual to - date + budget for remaining periods

Spread Column Heading Codes

Code	Standard Column Heading	Meaning
SA	PERIOD SPREAD	Period spread of actuals
SB	BUDGET SPREAD	Period spread of budgets

Note: The headings for column codes SA and SB are fixed and cannot be changed.

Ratio Columns

Some of these column codes calculate ratio values, for example PR-Period Ratio %. If you use one of these ratio column codes on a report, you must enter the account code, or range of account codes, to be used as the basis of the ratio in the report.

For example, if you want the statement to show the ratio to sales, enter the range of account codes which represent sales. If only one account code is required, enter it in the From field.