No, I'm thinking more in line with creating 8 classes (departments if you will) and setting up 3 locations. So when I go in to create an invoice in the system, you would select your expense account, your class, and your location. Very much like QB is set up and is capable of doing. Would require separate data tables housing your classes and locations and reports could be run for one location, all classes.....one location, multiple classes, etc. The way it is now, I would certainly have to create 24 accounts for each relative income statement line item. Seems rather extreme and I would still have to manually manipulate reports to show comparatives between locations, etc.
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