IntenseFinance/gnucash
3
0
Fork 0
mirror of https://github.com/Gnucash/gnucash.git synced 2025-02-25 18:55:30 -06:00
Code Issues Packages Projects Releases Wiki Activity

attempt to fix up postrscript formatting

Browse Source 
git-svn-id: svn+ssh://svn.gnucash.org/repo/gnucash/trunk@2980 57a11ea4-9604-0410-9ed3-97b8803252fd
This commit is contained in:
Linas Vepstas 2000-09-29 21:26:30 +00:00
parent d1aaf4e6d9
commit 0c25c32df7
1 changed files with 39 additions and 92 deletions
Show Stats Download Patch File Download Diff File Expand all files Collapse all files

131
doc/sgml/C/xacc-acctypes.sgml
View File

@ -25,11 +25,8 @@ decide.
<GLOSSDEF> <GLOSSDEF>
<PARA>The <EMPHASIS>Bank</EMPHASIS> account type denotes a savings or <PARA>The <EMPHASIS>Bank</EMPHASIS> account type denotes a savings or
checking account held at a bank or other financial checking account held at a bank or other financial
institution.</PARA> institution.
</GLOSSDEF> Such accounts sometimes bear interest.
<GLOSSDEF>
<PARA> Such accounts sometimes bear interest.
</PARA> </PARA>
</GLOSSDEF> </GLOSSDEF>
</GLOSSENTRY> </GLOSSENTRY>
@ -41,19 +38,14 @@ decide.
with VISA, MasterCard, or Discover, as well as others like with VISA, MasterCard, or Discover, as well as others like
American Express that do <EMPHASIS> not</EMPHASIS> permit you to maintain American Express that do <EMPHASIS> not</EMPHASIS> permit you to maintain
continuing balances.</PARA> continuing balances.</PARA>
</GLOSSDEF>
<GLOSSDEF>
<PARA>The introduction of <ULINK URL="http://www.visa.com/pd/debit/checkcard.html"> Check <PARA>The introduction of <ULINK URL="http://www.visa.com/pd/debit/checkcard.html"> Check
Cards</ULINK> where payments are withdrawn directly from a Cards</ULINK> where payments are withdrawn directly from a
checking account makes the selection less clear; it is checking account makes the selection less clear; it is
probably more appropriate to treat a "Check Card" as a <EMPHASIS> Bank</EMPHASIS> account, as it does withdraw amounts directly from probably more appropriate to treat a "Check Card" as a <EMPHASIS> Bank</EMPHASIS> account, as it does withdraw amounts directly from
such an account, not really involving any granting of such an account, not really involving any granting of
credit.</PARA> credit.
</GLOSSDEF> Note the ambiguity of AMEX and Check Cards. This shows that
<GLOSSDEF> deciding where to put accounts is not an exact science.
<PARA> Note the ambiguity of AMEX and Check Cards. This shows that
deciding where to put accounts is not an exact science.
</PARA> </PARA>
</GLOSSDEF> </GLOSSDEF>
</GLOSSENTRY> </GLOSSENTRY>
@ -62,27 +54,24 @@ deciding where to put accounts is not an exact science.
<GLOSSDEF> <GLOSSDEF>
<PARA><EMPHASIS>Asset</EMPHASIS> and <EMPHASIS>Liability</EMPHASIS> accounts are used for <PARA><EMPHASIS>Asset</EMPHASIS> and <EMPHASIS>Liability</EMPHASIS> accounts are used for
tracking things that are of value, but that are not so tracking things that are of value, but that are not so
directly translated into <EMPHASIS> cash</EMPHASIS> .</PARA> directly translated into <EMPHASIS>cash</EMPHASIS>.
</GLOSSDEF> For instance, you might collect the costs of purchasing a
<GLOSSDEF> house into an asset account entitled <EMPHASIS>My
<PARA>For instance, you might collect the costs of purchasing a House</EMPHASIS>, or the
house into an asset account entitled <EMPHASIS> My House,</EMPHASIS> or the
cost of a car into <EMPHASIS> My Car,</EMPHASIS> or collect together the cost of a car into <EMPHASIS> My Car,</EMPHASIS> or collect together the
value of your <EMPHASIS> Computer Equipment.</EMPHASIS></PARA> value of your <EMPHASIS> Computer Equipment.</EMPHASIS>
</GLOSSDEF> The home mortgage or car loan would be represented by
<GLOSSDEF>
<PARA>And the home mortgage or car loan would be represented by
liability accounts, <EMPHASIS> Home Mortgage</EMPHASIS> and <EMPHASIS> Car liability accounts, <EMPHASIS> Home Mortgage</EMPHASIS> and <EMPHASIS> Car
Loan</EMPHASIS>, to be drawn down as payments are made on these Loan</EMPHASIS>, to be drawn down as payments are made on these
loans.</PARA> loans.
</GLOSSDEF> </PARA>
<GLOSSDEF> <PARA>
<PARA>If you hold assets for business purposes, their decline If you hold assets for business purposes, their decline
in value over time might be treated as a deduction for tax in value over time might be treated as a deduction for tax
purposes, that deduction being called <LINK LINKEND="XACC-DEPRECIATION">Depreciation.</LINK></PARA> purposes, that deduction being called
</GLOSSDEF> <LINK LINKEND="XACC-DEPRECIATION">Depreciation.</LINK>
<GLOSSDEF> On the other hand, if you own assets that
<PARA>On the other hand, if you own assets that <EMPHASIS> appreciate</EMPHASIS> in value over time, such as real estate, <EMPHASIS>appreciate</EMPHASIS> in value over time, such as real estate,
collectibles like paintings, and investments like shares in collectibles like paintings, and investments like shares in
companies, you may see them appreciate in value, and have to companies, you may see them appreciate in value, and have to
recognize, for tax purposes, what are called <LINK LINKEND="APPR"> Capital Gains.</LINK></PARA> recognize, for tax purposes, what are called <LINK LINKEND="APPR"> Capital Gains.</LINK></PARA>
@ -98,53 +87,38 @@ deciding where to put accounts is not an exact science.
securities that are widely enough traded can have pretty securities that are widely enough traded can have pretty
concrete values that may be analyzed on a day-to-day concrete values that may be analyzed on a day-to-day
basis.</PARA> basis.</PARA>
</GLOSSDEF> <PARA>
<GLOSSDEF> Stock and Mutual Fund accounts are typically tracked in
<PARA> Stock and Mutual Fund accounts are typically tracked in
registers having three main columns: registers having three main columns:
<ITEMIZEDLIST> <ITEMIZEDLIST>
<LISTITEM> <LISTITEM>
<PARA>Price <PARA>Price </PARA>
</PARA>
</LISTITEM> </LISTITEM>
<LISTITEM> <LISTITEM>
<PARA>Number of shares <PARA>Number of shares </PARA>
</PARA>
</LISTITEM> </LISTITEM>
<LISTITEM> <LISTITEM>
<PARA>Cost <PARA>Cost </PARA>
</PARA>
</LISTITEM> </LISTITEM>
</ITEMIZEDLIST> </ITEMIZEDLIST>
</PARA> </PARA>
</GLOSSDEF> <PARA> In order to get <EMPHASIS> useful</EMPHASIS> information out of the
<GLOSSDEF>
<PARA> In order to get <EMPHASIS> useful</EMPHASIS> information out of the
register, it is necessary to have multiple "views" on the register, it is necessary to have multiple "views" on the
data so that you may assess such things as: data so that you may assess such things as:
<ITEMIZEDLIST> <ITEMIZEDLIST>
<LISTITEM> <LISTITEM>
<PARA>Total Values by security <PARA>Total Values by security </PARA>
</PARA>
</LISTITEM> </LISTITEM>
<LISTITEM> <LISTITEM>
<PARA>Gains/Losses by security <PARA>Gains/Losses by security </PARA>
</PARA>
</LISTITEM> </LISTITEM>
<LISTITEM> <LISTITEM>
<PARA>Return On Investment rates by security <PARA>Return On Investment rates by security </PARA>
</PARA>
</LISTITEM> </LISTITEM>
</ITEMIZEDLIST> </ITEMIZEDLIST>
</PARA> </PARA>
</GLOSSDEF>
<GLOSSDEF>
<PARA>More details may be found in the <LINK LINKEND="XACC-TICKER">Stock Ticker</LINK> section.</PARA> <PARA>More details may be found in the <LINK LINKEND="XACC-TICKER">Stock Ticker</LINK> section.</PARA>
</GLOSSDEF> </GLOSSDEF>
</GLOSSENTRY> </GLOSSENTRY>
@ -153,19 +127,13 @@ deciding where to put accounts is not an exact science.
Expense</LINK></EMPHASIS></GLOSSTERM> Expense</LINK></EMPHASIS></GLOSSTERM>
<GLOSSDEF> <GLOSSDEF>
<PARA><EMPHASIS> Income</EMPHASIS> and <EMPHASIS>Expense</EMPHASIS> account types are used to <PARA><EMPHASIS> Income</EMPHASIS> and <EMPHASIS>Expense</EMPHASIS> account types are used to
record income and expenses.</PARA> record income and expenses.
</GLOSSDEF> For example, if you deposit a paycheck in your bank account, you
<GLOSSDEF> should mark it as a transfer from an 'income' account type.
<PARA> For example, if you deposit a paycheck in your bank account, you Marking income in this way helps balance the books: the change in your
should mark it as a transfer from an 'income' account type. </PARA>
</GLOSSDEF>
<GLOSSDEF>
<PARA> Marking income in this way helps balance the books: the change in your
net worth in the course of a few ekks, a few months, or a year, should net worth in the course of a few ekks, a few months, or a year, should
exactly equal your income (minus expenses) for the same period. </PARA> exactly equal your income (minus expenses) for the same period. </PARA>
</GLOSSDEF> The value stored in the bank account contributes to your 'net worth';
<GLOSSDEF>
<PARA> The value stored in the bank account contributes to your 'net worth';
whereas the income contributes to your 'profits'. whereas the income contributes to your 'profits'.
</PARA> </PARA>
@ -177,38 +145,19 @@ whereas the income contributes to your 'profits'.
<PARA><EMPHASIS>Equity</EMPHASIS> accounts are used to <PARA><EMPHASIS>Equity</EMPHASIS> accounts are used to
store the opening balances when you first start using GnuCash store the opening balances when you first start using GnuCash
(or start a new accounting period). (or start a new accounting period).
Assuming that you've had a bank
</PARA>
</GLOSSDEF>
<GLOSSDEF>
<PARA>Assuming that you've had a bank
account far longer than you've been using GnuCash, and assuming you account far longer than you've been using GnuCash, and assuming you
don't want to type in old transactions, you will want to type in a don't want to type in old transactions, you will want to type in a
non-zero <EMPHASIS> opening balance </EMPHASIS> into your bank account. This opening balance non-zero <EMPHASIS> opening balance </EMPHASIS> into your bank account. This opening balance
should be marked as a transfer from an account of type 'equity'. should be marked as a transfer from an account of type 'equity'.
Alternately, if you close and reopen all your books at the end of every
</PARA>
</GLOSSDEF>
<GLOSSDEF>
<PARA> Alternately, if you close and reopen all your books at the end of every
quarter/year, the 'equity' will be your net-worth at the begining of the quarter/year, the 'equity' will be your net-worth at the begining of the
period: it equal all assets minus all liabilities. period: it equal all assets minus all liabilities.
As time goes by, you will have both income and expenses.
</PARA> At the end of the year, your net
</GLOSSDEF>
<GLOSSDEF>
<PARA> As time goes by,
you will have both income and expenses.
</PARA>
</GLOSSDEF>
<GLOSSDEF>
<PARA> At the end of the year, your net
worth will be the equity at the begining of the year, plus all income worth will be the equity at the begining of the year, plus all income
minus all expense. This value will become, of course, the equity for minus all expense. This value will become, of course, the equity for
the next accounting period. the next accounting period.
</PARA> </PARA>
</GLOSSDEF> </GLOSSDEF>
</GLOSSENTRY> </GLOSSENTRY>
@ -217,10 +166,8 @@ the next accounting period.
<EMPHASIS>Currency</EMPHASIS></LINK></GLOSSTERM> <EMPHASIS>Currency</EMPHASIS></LINK></GLOSSTERM>
<GLOSSDEF> <GLOSSDEF>
<PARA><EMPHASIS> Currency Accounts</EMPHASIS> are used for trading <PARA><EMPHASIS> Currency Accounts</EMPHASIS> are used for trading
currencies.</PARA> currencies.
</GLOSSDEF> In most ways, they behave like stocks, except that the
<GLOSSDEF>
<PARA>In most ways, they behave like stocks, except that the
only way that "income" may be gotten from them is from only way that "income" may be gotten from them is from
fluctuations in the relative values of currencies. Note that fluctuations in the relative values of currencies. Note that
transfers cannot be made directly between two accounts transfers cannot be made directly between two accounts