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attempt to fix up postrscript formatting
git-svn-id: svn+ssh://svn.gnucash.org/repo/gnucash/trunk@2980 57a11ea4-9604-0410-9ed3-97b8803252fd
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Linas Vepstas
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@ -25,11 +25,8 @@ decide.
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<GLOSSDEF>
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<PARA>The <EMPHASIS>Bank</EMPHASIS> account type denotes a savings or
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checking account held at a bank or other financial
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institution.</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA> Such accounts sometimes bear interest.
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institution.
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Such accounts sometimes bear interest.
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</PARA>
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</GLOSSDEF>
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</GLOSSENTRY>
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@ -41,19 +38,14 @@ decide.
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with VISA, MasterCard, or Discover, as well as others like
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American Express that do <EMPHASIS> not</EMPHASIS> permit you to maintain
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continuing balances.</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA>The introduction of <ULINK URL="http://www.visa.com/pd/debit/checkcard.html"> Check
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Cards</ULINK> where payments are withdrawn directly from a
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checking account makes the selection less clear; it is
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probably more appropriate to treat a "Check Card" as a <EMPHASIS> Bank</EMPHASIS> account, as it does withdraw amounts directly from
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such an account, not really involving any granting of
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credit.</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA> Note the ambiguity of AMEX and Check Cards. This shows that
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deciding where to put accounts is not an exact science.
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credit.
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Note the ambiguity of AMEX and Check Cards. This shows that
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deciding where to put accounts is not an exact science.
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</PARA>
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</GLOSSDEF>
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</GLOSSENTRY>
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@ -62,27 +54,24 @@ deciding where to put accounts is not an exact science.
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<GLOSSDEF>
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<PARA><EMPHASIS>Asset</EMPHASIS> and <EMPHASIS>Liability</EMPHASIS> accounts are used for
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tracking things that are of value, but that are not so
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directly translated into <EMPHASIS> cash</EMPHASIS> .</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA>For instance, you might collect the costs of purchasing a
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house into an asset account entitled <EMPHASIS> My House,</EMPHASIS> or the
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directly translated into <EMPHASIS>cash</EMPHASIS>.
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For instance, you might collect the costs of purchasing a
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house into an asset account entitled <EMPHASIS>My
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House</EMPHASIS>, or the
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cost of a car into <EMPHASIS> My Car,</EMPHASIS> or collect together the
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value of your <EMPHASIS> Computer Equipment.</EMPHASIS></PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA>And the home mortgage or car loan would be represented by
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value of your <EMPHASIS> Computer Equipment.</EMPHASIS>
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The home mortgage or car loan would be represented by
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liability accounts, <EMPHASIS> Home Mortgage</EMPHASIS> and <EMPHASIS> Car
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Loan</EMPHASIS>, to be drawn down as payments are made on these
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loans.</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA>If you hold assets for business purposes, their decline
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loans.
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</PARA>
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<PARA>
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If you hold assets for business purposes, their decline
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in value over time might be treated as a deduction for tax
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purposes, that deduction being called <LINK LINKEND="XACC-DEPRECIATION">Depreciation.</LINK></PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA>On the other hand, if you own assets that <EMPHASIS> appreciate</EMPHASIS> in value over time, such as real estate,
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purposes, that deduction being called
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<LINK LINKEND="XACC-DEPRECIATION">Depreciation.</LINK>
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On the other hand, if you own assets that
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<EMPHASIS>appreciate</EMPHASIS> in value over time, such as real estate,
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collectibles like paintings, and investments like shares in
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companies, you may see them appreciate in value, and have to
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recognize, for tax purposes, what are called <LINK LINKEND="APPR"> Capital Gains.</LINK></PARA>
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@ -98,53 +87,38 @@ deciding where to put accounts is not an exact science.
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securities that are widely enough traded can have pretty
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concrete values that may be analyzed on a day-to-day
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basis.</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA> Stock and Mutual Fund accounts are typically tracked in
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<PARA>
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Stock and Mutual Fund accounts are typically tracked in
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registers having three main columns:
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Price
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</PARA>
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<PARA>Price </PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Number of shares
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</PARA>
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<PARA>Number of shares </PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Cost
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</PARA>
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<PARA>Cost </PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA> In order to get <EMPHASIS> useful</EMPHASIS> information out of the
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register, it is necessary to have multiple "views" on the
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data so that you may assess such things as:
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<ITEMIZEDLIST>
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<LISTITEM>
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<PARA>Total Values by security
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</PARA>
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<PARA>Total Values by security </PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Gains/Losses by security
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</PARA>
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<PARA>Gains/Losses by security </PARA>
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</LISTITEM>
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<LISTITEM>
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<PARA>Return On Investment rates by security
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</PARA>
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<PARA>Return On Investment rates by security </PARA>
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</LISTITEM>
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</ITEMIZEDLIST>
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</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA>More details may be found in the <LINK LINKEND="XACC-TICKER">Stock Ticker</LINK> section.</PARA>
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</GLOSSDEF>
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</GLOSSENTRY>
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@ -153,19 +127,13 @@ deciding where to put accounts is not an exact science.
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Expense</LINK></EMPHASIS></GLOSSTERM>
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<GLOSSDEF>
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<PARA><EMPHASIS> Income</EMPHASIS> and <EMPHASIS>Expense</EMPHASIS> account types are used to
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record income and expenses.</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA> For example, if you deposit a paycheck in your bank account, you
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should mark it as a transfer from an 'income' account type. </PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA> Marking income in this way helps balance the books: the change in your
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record income and expenses.
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For example, if you deposit a paycheck in your bank account, you
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should mark it as a transfer from an 'income' account type.
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Marking income in this way helps balance the books: the change in your
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net worth in the course of a few ekks, a few months, or a year, should
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exactly equal your income (minus expenses) for the same period. </PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA> The value stored in the bank account contributes to your 'net worth';
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The value stored in the bank account contributes to your 'net worth';
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whereas the income contributes to your 'profits'.
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</PARA>
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@ -177,38 +145,19 @@ whereas the income contributes to your 'profits'.
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<PARA><EMPHASIS>Equity</EMPHASIS> accounts are used to
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store the opening balances when you first start using GnuCash
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(or start a new accounting period).
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</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA>Assuming that you've had a bank
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Assuming that you've had a bank
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account far longer than you've been using GnuCash, and assuming you
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don't want to type in old transactions, you will want to type in a
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non-zero <EMPHASIS> opening balance </EMPHASIS> into your bank account. This opening balance
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should be marked as a transfer from an account of type 'equity'.
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</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA> Alternately, if you close and reopen all your books at the end of every
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Alternately, if you close and reopen all your books at the end of every
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quarter/year, the 'equity' will be your net-worth at the begining of the
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period: it equal all assets minus all liabilities.
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</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA> As time goes by,
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you will have both income and expenses.
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</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA> At the end of the year, your net
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As time goes by, you will have both income and expenses.
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At the end of the year, your net
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worth will be the equity at the begining of the year, plus all income
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minus all expense. This value will become, of course, the equity for
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the next accounting period.
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</PARA>
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</GLOSSDEF>
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</GLOSSENTRY>
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@ -217,10 +166,8 @@ the next accounting period.
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<EMPHASIS>Currency</EMPHASIS></LINK></GLOSSTERM>
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<GLOSSDEF>
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<PARA><EMPHASIS> Currency Accounts</EMPHASIS> are used for trading
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currencies.</PARA>
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</GLOSSDEF>
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<GLOSSDEF>
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<PARA>In most ways, they behave like stocks, except that the
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currencies.
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In most ways, they behave like stocks, except that the
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only way that "income" may be gotten from them is from
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fluctuations in the relative values of currencies. Note that
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transfers cannot be made directly between two accounts
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