Your ROLLER reports present your venue's financial data through one of two lenses: accrual accounting (which includes pending bookings and future revenue) or cash accounting (which shows only money actually received).
These two methods produce different numbers and different insights into your business. Learn what those differences are, which reports are affected and how to read your financial data accurately regardless of which accounting method your venue uses.
Key terms
Term | Description |
|---|---|
Accrual accounting and revenue recognition | Recognizes revenue when earned, not when payment is received. In ROLLER, it aligns with booking attendance or expiry date. |
Cash accounting and revenue recognition | Recognizes revenue when money is received, regardless of the booking date. |
Funds received | Represents payments received for bookings, totaling all payments processed on selected date(s) across various payment types. This includes purchases of gift cards, but not gift card redemptions for bookings. |
Gross sales | Total value of booking item sales before discounts and including tax (Qty sold x total value of booking). |
Take a look at Key concepts and terms in ROLLER reports for a quick guide on some other important terms and concepts in ROLLER reports, and for a refresher on accounting methods, see Cash versus accrual accounting.
The differences
ROLLER reports can display different data and columns based on the accounting method enabled in venue settings (cash or accrual).
Accrual accounting offers additional reports and data for financial reporting purposes, but essential figures for daily sales and transaction funds are still available.
Here's a table outlining the differences in ROLLER reports based on the accounting method enabled.
Data | When cash accounting is enabled | When accrual accounting is enabled |
|---|---|---|
Additional reports available | - | Deferred Revenue by Booking, Sales Tax, Product Revenue by Reporting Category Export, Product Sales by Channel Export, Sales by Category Export |
Report showing additional data and columns for accrual accounting | - | Revenue Recognition, Trial Balance, Detailed Product Sales, Package Product Sales, Dashboard revenue metric based on redemptions or product expiry |
Reports showing deferred revenue | No data related to deferred revenue | Revenue Recognition, Trial Balance, Deferred Revenue by Booking |
Sales Tax report available | No, but tax collected on funds received is reported in Detailed Product Sales, Ledger Summary and Revenue Recognition reports | Yes, the Sales Tax report aligns with accrual accounting practices for tax payable on gross revenue |
Data differences in Revenue Recognition report | Columns: Funds received, Fee revenue, Tax collected, Discounts | Additional columns: Deferred revenue, Gift card deferred revenue, Accounts receivable, Gross revenue, Recognized discounts, Tax payable (on gross revenue), Net revenue (gross revenue less tax payable) |
Data differences in Detailed Product Sales report | Columns & metrics: Gross sales, Funds received, Quantity sold, Amount, Discounts, Gift card redeemed | Additional columns: Quantity recognized, Gross revenue, Tax payable, Net revenue |