"Fossies" - the Fresh Open Source Software Archive  

Source code changes of the file "guide/C/ch_accts.xml" between
gnucash-docs-4.12.tar.gz and gnucash-docs-4.13.tar.gz

About: GnuCash is a personal and small business finance application (documentation).

ch_accts.xml  (gnucash-docs-4.12):ch_accts.xml  (gnucash-docs-4.13)
skipping to change at line 46 skipping to change at line 46
you own and owe <emphasis>at a point in the time</emphasis>, while the inc ome and expense you own and owe <emphasis>at a point in the time</emphasis>, while the inc ome and expense
accounts can be summarized in the Profit &amp; Loss report, which shows th e <emphasis>change accounts can be summarized in the Profit &amp; Loss report, which shows th e <emphasis>change
of values in a period of time</emphasis> like the economic year. of values in a period of time</emphasis> like the economic year.
</para> </para>
<para>Let&rsquo;s have a quick look at the Accounting Equation (<emphasis>As sets - Liabilities = Equity + <para>Let&rsquo;s have a quick look at the Accounting Equation (<emphasis>As sets - Liabilities = Equity +
(Income - Expenses)</emphasis>) again as a reminder, before we go deeper i nto each account (Income - Expenses)</emphasis>) again as a reminder, before we go deeper i nto each account
type. type.
</para> </para>
<screenshot id="accts-AccountRelationships"> <figure pgwide="1">
<mediaobject> <title>The basic accounts relationships</title>
<imageobject role="html"> <screenshot id="accts-AccountRelationships">
<imagedata fileref="figures/basics_AccountRelationships.png" <mediaobject>
srccredit="Geert Janssens"/> <imageobject role="html">
</imageobject> <imagedata fileref="figures/basics_AccountRelationships.png"
srccredit="Geert Janssens"/>
<imageobject role="fo"> </imageobject>
<imagedata fileref="figures/basics_AccountRelationships.svg" <imageobject role="fo">
format="SVG" srccredit="Geert Janssens" <imagedata fileref="figures/basics_AccountRelationships.svg"
contentwidth="4in"/> srccredit="Geert Janssens"
</imageobject> contentwidth="4in"/>
</imageobject>
<textobject> <caption>
<phrase>The basic accounts relationships</phrase> <para>A graphical view of the relationship between the 5 basic accou
</textobject> nts. Net worth (equity) increases
through income and decreases through expenses. The arrows represen
<caption> t the movement of
<para>A graphical view of the relationship between the 5 basic account value.
s. Net worth (equity) increases </para>
through income and decreases through expenses. The arrows represent </caption>
the movement of </mediaobject>
value. </screenshot>
</para> </figure>
</caption>
</mediaobject>
</screenshot>
<sect3 id="accts-bsa2"> <sect3 id="accts-bsa2">
<title>Balance Sheet Accounts</title> <title>Balance Sheet Accounts</title>
<para>The three so-called <emphasis>Balance Sheet Accounts</emphasis> are <guilabel>Assets</guilabel>, <para>The three so-called <emphasis>Balance Sheet Accounts</emphasis> are <guilabel>Assets</guilabel>,
<guilabel>Liabilities</guilabel>, and <guilabel>Equity</guilabel>. Balan ce Sheet Accounts <guilabel>Liabilities</guilabel>, and <guilabel>Equity</guilabel>. Balan ce Sheet Accounts
are used to track the things you own or owe. are used to track the things you own or owe.
</para> </para>
<para><guilabel>Assets</guilabel> is the group of things that you own. You r assets could include a car, <para><guilabel>Assets</guilabel> is the group of things that you own. You r assets could include a car,
skipping to change at line 380 skipping to change at line 377
</para> </para>
</note> </note>
<para>Below are the standard <guilabel>Income</guilabel> and <guilabel>Exp ense</guilabel> accounts after <para>Below are the standard <guilabel>Income</guilabel> and <guilabel>Exp ense</guilabel> accounts after
selecting <guilabel>Common Accounts</guilabel> in the assistant for crea ting a new Account selecting <guilabel>Common Accounts</guilabel> in the assistant for crea ting a new Account
Hierarchy (<menuchoice> Hierarchy (<menuchoice>
<guimenu>Actions</guimenu><guimenuitem>New Account Hierarchy...</guime nuitem> <guimenu>Actions</guimenu><guimenuitem>New Account Hierarchy...</guime nuitem>
</menuchoice>). </menuchoice>).
</para> </para>
<screenshot id="accts-DefaultIncomeAccounts"> <figure pgwide="1">
<mediaobject> <title>Default Income Accounts</title>
<imageobject> <screenshot id="accts-DefaultIncomeAccounts">
<imagedata fileref="figures/accts_DefaultIncomeAccounts.png" <mediaobject>
srccredit="Cristian Marchi"/> <imageobject>
</imageobject> <imagedata fileref="figures/accts_DefaultIncomeAccounts.png"
<textobject>
<phrase>Default income accounts</phrase>
</textobject>
<caption>
<para>This image shows the standard <emphasis>Income</emphasis> acco
unts
</para>
</caption>
</mediaobject>
</screenshot>
<screenshot id="accts-DefaultExpenseAccounts">
<mediaobject>
<imageobject>
<imagedata fileref="figures/accts_DefaultExpenseAccounts.png"
srccredit="Cristian Marchi"/> srccredit="Cristian Marchi"/>
</imageobject> </imageobject>
<caption>
<textobject> <para>This image shows the standard <emphasis>Income</emphasis> ac
<phrase>Some default expense accounts</phrase> counts.
</textobject> </para>
</caption>
<caption> </mediaobject>
<para>This image shows some standard <emphasis>Expenses</emphasis> a </screenshot>
ccounts </figure>
</para>
</caption> <figure pgwide="1">
</mediaobject> <title>Default Expense Accounts</title>
</screenshot> <screenshot id="accts-DefaultExpenseAccounts">
<mediaobject>
<imageobject>
<imagedata fileref="figures/accts_DefaultExpenseAccounts.png"
srccredit="Cristian Marchi"/>
</imageobject>
<caption>
<para>This image shows some standard <emphasis>Expense</emphasis>
accounts.
</para>
</caption>
</mediaobject>
</screenshot>
</figure>
</sect3> </sect3>
<sect3 id="accts-other-types"> <sect3 id="accts-other-types">
<title>Other Account Types</title> <title>Other Account Types</title>
<para>There are some special other account types. <para>There are some special other account types.
</para> </para>
<para><emphasis>Trading</emphasis> Multiple currency transactions have spl its in <quote>Trading</quote> <para><emphasis>Trading</emphasis> Multiple currency transactions have spl its in <quote>Trading</quote>
accounts to make the transaction balance in each currency as well as in total value. See accounts to make the transaction balance in each currency as well as in total value. See
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<para>Now you are ready to build this basic starting account structure <para>Now you are ready to build this basic starting account structure
</para> </para>
<orderedlist> <orderedlist>
<listitem> <listitem>
<para>Account name <guilabel>Assets</guilabel> (account type <guilabel >Asset</guilabel>, parent account <para>Account name <guilabel>Assets</guilabel> (account type <guilabel >Asset</guilabel>, parent account
<guilabel>New top level account</guilabel>) <guilabel>New top level account</guilabel>)
</para> </para>
<screenshot id="accts-CreateAssetsAccounts"> <figure pgwide="1">
<mediaobject> <title>Creating an Assets account</title>
<imageobject> <screenshot id="accts-CreateAssetsAccounts">
<imagedata fileref="figures/accts_CreateAssetsAccount.png" <mediaobject>
<imageobject>
<imagedata fileref="figures/accts_CreateAssetsAccount.png"
srccredit="Cristian Marchi"/> srccredit="Cristian Marchi"/>
</imageobject> </imageobject>
<caption>
<textobject> <para>This image shows the dialog to create an asset account.
<phrase>Creating an Assets account</phrase> </para>
</textobject> </caption>
</mediaobject>
<caption> </screenshot>
<para>This image shows the dialog to create an assets account </figure>
</para>
</caption>
</mediaobject>
</screenshot>
</listitem> </listitem>
<listitem> <listitem>
<para>Account name <guilabel>Liabilities</guilabel> (account type <gui label>Liability</guilabel>, parent <para>Account name <guilabel>Liabilities</guilabel> (account type <gui label>Liability</guilabel>, parent
account <guilabel>New top level account</guilabel>) account <guilabel>New top level account</guilabel>)
</para> </para>
</listitem> </listitem>
<listitem> <listitem>
<para>Account name <guilabel>Equity</guilabel> (account type <guilabel >Equity</guilabel>, parent account <para>Account name <guilabel>Equity</guilabel> (account type <guilabel >Equity</guilabel>, parent account
skipping to change at line 543 skipping to change at line 534
<listitem> <listitem>
<para>Account name <guilabel>Expenses</guilabel> (account type <guilab el>Expenses</guilabel>, parent <para>Account name <guilabel>Expenses</guilabel> (account type <guilab el>Expenses</guilabel>, parent
account <guilabel>New top level account</guilabel>) account <guilabel>New top level account</guilabel>)
</para> </para>
</listitem> </listitem>
</orderedlist> </orderedlist>
<para>When you have created the top-level accounts, the main Account page in &app; should look like below. <para>When you have created the top-level accounts, the main Account page in &app; should look like below.
</para> </para>
<screenshot id="accts-toplevel"> <figure pgwide="1">
<mediaobject> <title>The Basic Top-level Accounts</title>
<imageobject> <screenshot id="accts-toplevel">
<imagedata fileref="figures/accts_toplevel.png" <mediaobject>
srccredit="Cristian Marchi"/> <imageobject>
</imageobject> <imagedata fileref="figures/accts_toplevel.png"
srccredit="Cristian Marchi"/>
<textobject> </imageobject>
<phrase>The Basic Top-level Accounts</phrase> <caption>
</textobject> <para>This image shows the basic top-level accounts.
</para>
<caption> </caption>
<para>This image shows the basic top-level accounts. </mediaobject>
</para> </screenshot>
</caption> </figure>
</mediaobject>
</screenshot>
</sect3> </sect3>
<sect3 id="accts-examples-organization2"> <sect3 id="accts-examples-organization2">
<title>Making Sub-Accounts</title> <title>Making Sub-Accounts</title>
<para>You can now add to this basic top-level tree structure by inserting some real transaction-holding <para>You can now add to this basic top-level tree structure by inserting some real transaction-holding
sub-accounts. Notice that the tax accounts are placed within a sub-accou nt named sub-accounts. Notice that the tax accounts are placed within a sub-accou nt named
<emphasis>Taxes</emphasis>. You can make sub-accounts within sub-account s. This is typically <emphasis>Taxes</emphasis>. You can make sub-accounts within sub-account s. This is typically
done with a group of related accounts (such as tax accounts in this exam ple). done with a group of related accounts (such as tax accounts in this exam ple).
</para> </para>
skipping to change at line 671 skipping to change at line 660
<listitem> <listitem>
<para>Account name <guilabel>Opening Balance</guilabel> (account type <guilabel>Equity</guilabel>, parent <para>Account name <guilabel>Opening Balance</guilabel> (account type <guilabel>Equity</guilabel>, parent
account <emphasis>Equity</emphasis>) account <emphasis>Equity</emphasis>)
</para> </para>
</listitem> </listitem>
</orderedlist> </orderedlist>
<para>After you have created these additional sub-accounts, the end result should look like below <para>After you have created these additional sub-accounts, the end result should look like below
</para> </para>
<screenshot id="accts-tree"> <figure pgwide="1">
<mediaobject> <title>The Basic Chart of Accounts</title>
<imageobject> <screenshot id="accts-tree">
<imagedata fileref="figures/accts_tree.png" <mediaobject>
srccredit="Cristian Marchi"/> <imageobject>
</imageobject> <imagedata fileref="figures/accts_tree.png"
srccredit="Cristian Marchi"/>
<textobject> </imageobject>
<phrase>The Basic Chart of Accounts</phrase> <caption>
</textobject> <para>This image shows a simple chart of accounts.
</para>
<caption> </caption>
<para>This image shows a simple chart of accounts. </mediaobject>
</para> </screenshot>
</caption> </figure>
</mediaobject>
</screenshot>
<para>Save this chart of accounts with the name <filename>gcashdata_3</fil ename>, as well as <para>Save this chart of accounts with the name <filename>gcashdata_3</fil ename>, as well as
<filename>gcashdata_3emptyAccts</filename>, as we will continue to use t hem in the later <filename>gcashdata_3emptyAccts</filename>, as we will continue to use t hem in the later
chapters. chapters.
</para> </para>
<para>You have now created a chart of accounts to track a simple household budget. With this basic <para>You have now created a chart of accounts to track a simple household budget. With this basic
framework in place, we can now begin to populate the accounts with trans actions. The next framework in place, we can now begin to populate the accounts with trans actions. The next
chapter will cover this subject in greater detail. chapter will cover this subject in greater detail.
</para> </para>
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