mirror of
https://github.com/Gnucash/gnucash.git
synced 2025-02-25 18:55:30 -06:00
removal of old docs
git-svn-id: svn+ssh://svn.gnucash.org/repo/gnucash/trunk@7694 57a11ea4-9604-0410-9ed3-97b8803252fd
This commit is contained in:
Chris Lyttle
parent
718d3d2f47
commit
a5a73b6a7d
14
ChangeLog
14
ChangeLog
@ -1,3 +1,17 @@
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2002-12-16 Chris Lyttle <chris@wilddev.net>
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* Makefile.am: remove doc-tools dir
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* configure.in: remove making in doc-tools, sgml dirs
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* doc/Makefile.am: remove sgml dir
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* src/scm/help-topics-index.scm: add indexes for new help docs
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* doc-tools/build-help-index.in: removed
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* doc-tools/dbadd.c: removed
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* doc-tools/Makefile.am: removed
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* doc-tools/.cvsignore: removed
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* doc/manual/*: removed
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* doc/sgml/*: removed
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* doc/html/*: removed
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2002-12-15 David Hampton <hampton@employees.org>
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* src/report/standard-reports/advanced-portfolio.scm:
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@ -1,5 +1,5 @@
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SUBDIRS = intl m4 macros debian doc-tools doc lib src intl-scm po rpm accounts
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SUBDIRS = intl m4 macros debian doc lib src intl-scm po rpm accounts
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docdir = ${GNC_DOC_INSTALL_DIR}
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@ -1032,9 +1032,6 @@ AC_OUTPUT( m4/Makefile intl/Makefile
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debian/Makefile
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doc/Makefile
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doc/examples/Makefile
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doc/sgml/Makefile
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doc/sgml/C/Makefile
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doc-tools/Makefile
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intl-scm/Makefile
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lib/Makefile
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lib/guile-www/Makefile
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@ -1,6 +0,0 @@
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Makefile
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Makefile.in
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build-help-index
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dbadd
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.deps
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.libs
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@ -1,28 +0,0 @@
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noinst_PROGRAMS = dbadd
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LDADD = \
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${DB_LIBS} \
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${INTLLIBS}
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dbadd_SOURCES = \
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dbadd.c
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EXTRA_DIST = \
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.cvsignore \
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build-help-index.in
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noinst_DATA = build-help-index
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## We borrow guile's convention and use @-...-@ as the substitution
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## brackets here, instead of the usual @...@. This prevents autoconf
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## from substituting the values directly into the left-hand sides of
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## the sed substitutions.
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build-help-index: build-help-index.in
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rm -f $@.tmp
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sed < $< > $@.tmp \
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-e 's:@-PERL-@:${PERL}:g'
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chmod +x $@.tmp
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mv $@.tmp $@
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CLEANFILES = build-help-index
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@ -1,62 +0,0 @@
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#!@-PERL-@ -w
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# -*- perl -*-
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use strict;
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my %contents;
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my $dbadd = $ARGV[0];
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shift @ARGV;
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my $db_file = $ARGV[0];
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shift @ARGV;
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foreach my $file (@ARGV) {
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my %filewords;
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open (HELPFILE, $file) or die "Bad help file $file specified.\n";
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my $size = (stat($file))[7];
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my $data;
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read HELPFILE, $data, $size;
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$data =~ s/<[^>]*>/ /gs; # get rid of HTML tags
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$data =~ tr/\",();&<>!$*/ /; # get rid of extra punct
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$data =~ tr/[A-Z]/[a-z]/; # lowercase everything
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$data =~ tr/ \012\011/ /s; # crunch whitespace
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$data =~ s/[\.,\'\":\;\+|-]+ / /gs; # get rid of terminal punct
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$data =~ s/ [.,\'\":;+|-]+/ /gs; # get rid of initial punct
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$data =~ s/ [^ ] / /gs; # remove 1-letter words
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$data =~ s/ [^ ][^ ] / /gs; # remove 2-letter words
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$data =~ tr/ \012\011/ /s; # crunch whitespace again
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my @words = split (' ', $data);
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@words = sort (@words);
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foreach my $w (@words) {
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$filewords{$w} = ' ';
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}
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foreach my $w (keys(%filewords)) {
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my $flist = $contents{$w};
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$flist = "" unless $flist;
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$contents{$w} = "$flist$file\012";
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}
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}
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my @keys = keys (%contents);
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my @prefix;
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# we don't store all the keys at once in case there
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# are limits on the size of argv. But do more than
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# one at a time for efficiency.
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while (@prefix = splice (@keys, 0, 32)) {
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my @args = ();
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foreach my $w (@prefix) {
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unshift (@args, $w, $contents{$w});
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}
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system ($dbadd, $db_file, @args);
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}
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@ -1,120 +0,0 @@
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/********************************************************************\
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* This program is free software; you can redistribute it and/or *
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* modify it under the terms of the GNU General Public License as *
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* published by the Free Software Foundation; either version 2 of *
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* the License, or (at your option) any later version. *
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* *
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* This program is distributed in the hope that it will be useful, *
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* but WITHOUT ANY WARRANTY; without even the implied warranty of *
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* MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the *
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* GNU General Public License for more details. *
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* *
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* You should have received a copy of the GNU General Public License*
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* along with this program; if not, contact: *
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* *
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* Free Software Foundation Voice: +1-617-542-5942 *
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* 59 Temple Place - Suite 330 Fax: +1-617-542-2652 *
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* Boston, MA 02111-1307, USA gnu@gnu.org *
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* *
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\********************************************************************/
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#include "config.h"
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#include <errno.h>
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#include <fcntl.h>
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#include <stdio.h>
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#include <stdlib.h>
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#include <string.h>
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#include <sys/stat.h>
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#include <sys/types.h>
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#include <unistd.h>
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/* needed for db.h with 'gcc -ansi -pedantic' */
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#ifndef _BSD_SOURCE
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# define _BSD_SOURCE 1
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#endif
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#ifdef PREFER_DB1
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#ifdef HAVE_DB1_DB_H
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# include <db1/db.h>
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#else
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# ifdef HAVE_DB_185_H
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# include <db_185.h>
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# else
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# include <db.h>
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# endif
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#endif
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#else
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#ifdef HAVE_DB_185_H
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# include <db_185.h>
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#else
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# ifdef HAVE_DB_H
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# include <db.h>
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# else
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# include <db1/db.h>
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# endif
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#endif
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#endif
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#define ZERO(Dbt) memset (&(Dbt), sizeof (DBT), 0)
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static DB *database;
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static void
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usage (const char *name)
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{
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fprintf (stderr, "Usage: %s database key1 value1 key2 value2 ...\n",
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name ? name : "");
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exit(1);
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}
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int
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main (int argc, char *argv[])
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{
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const char *db_name;
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int i;
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if (argc < 2)
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usage (argv[0]);
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if (argc % 2 != 0)
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usage (argv[0]);
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db_name = argv[1];
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database = dbopen (db_name, O_CREAT | O_RDWR, 0644, DB_HASH, NULL);
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if (!database)
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{
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fprintf (stderr, "Error opening database %s: %s\n",
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db_name ? db_name : "",
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strerror (errno) ? strerror (errno) : "");
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exit (1);
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}
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for (i = 2; i < argc; i += 2)
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{
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DBT key;
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DBT value;
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ZERO (key);
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ZERO (value);
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key.data = argv[i];
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key.size = strlen (key.data);
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value.data = argv[i + 1];
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value.size = strlen (value.data) + 1;
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if (database->put (database, &key, &value, 0))
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{
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fprintf (stderr, "Error writing data.\n");
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exit (1);
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}
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}
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database->close (database);
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return 0;
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}
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@ -1,7 +1,7 @@
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docdir = ${GNC_DOC_INSTALL_DIR}
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SUBDIRS = examples sgml
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SUBDIRS = examples
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doc_DATA = \
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README.francais \
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@ -1,2 +0,0 @@
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Makefile
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Makefile.in
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@ -1,2 +0,0 @@
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Makefile
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Makefile.in
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@ -1,7 +0,0 @@
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docdir = ${GNC_SHAREDIR}/html/C
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doc_DATA = \
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xacc-tax-report-example.html
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EXTRA_DIST = \
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${doc_DATA}
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File diff suppressed because it is too large
Load Diff
File diff suppressed because it is too large
Load Diff
@ -1,12 +0,0 @@
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docdir = ${GNC_SHAREDIR}/html
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SUBDIRS = C fr
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doc_DATA = \
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gnucash.css \
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index.html
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EXTRA_DIST = \
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.cvsignore \
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${doc_DATA}
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@ -1,2 +0,0 @@
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Makefile
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Makefile.in
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@ -1,41 +0,0 @@
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SUBDIRS = image
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docdir = ${GNC_SHAREDIR}/html/fr
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doc_DATA = \
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bofa-mym.html \
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projects.html \
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xacc-about.html \
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xacc-accountedit.html \
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xacc-acctypes.html \
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xacc-accwin.html \
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xacc-adjbwin.html \
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xacc-apar.html \
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xacc-apprdepr.html \
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xacc-bal_tracker.html \
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xacc-balsheet.html \
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xacc-currency.html \
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xacc-date.html \
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xacc-double.html \
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xacc-expense.html \
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||||
xacc-globalprefs.html \
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xacc-gpl.html \
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xacc-gpl-fr.html \
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xacc-groups.html \
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xacc-main.html \
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xacc-mainwin.html \
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xacc-pnl.html \
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||||
xacc-print.html \
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xacc-quicken.html \
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xacc-recnwin.html \
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xacc-regwin.html \
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||||
xacc-reports.html \
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xacc-ticker.html \
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xacc-trans_report.html \
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||||
xacc-y2k.html
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||||
|
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EXTRA_DIST = \
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||||
.cvsignore \
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tidy-up \
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${doc_DATA}
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@ -1,39 +0,0 @@
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<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN">
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<HTML>
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<HEAD>
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
<META NAME="GENERATOR" CONTENT="Mozilla/4.06 [fr] (Win98; I) [Netscape]">
|
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<TITLE>Importation des fichiers MYM</TITLE>
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<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
</HEAD>
|
||||
<BODY>
|
||||
|
||||
<H1>
|
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Managing Your Money --> GNUCash</H1>
|
||||
J'ai finallement produit le script Perl qui me permet d'utiliser GNUCash
|
||||
jusque sur un site web. J'ai deux années de données dans
|
||||
Managing Your Money 2.x que je ne veux pas réentrer. Le script sortira
|
||||
un simple fichier QIF avec toutes les transactions, comptes, et catégories.
|
||||
(Actuellement seulement les transactions de non-investissement sont traitées.)
|
||||
Le fichier QIF peut être importé vers xacc-1.0.18 si un petit
|
||||
patch est appliqué à QIFIO.c. Le site est:
|
||||
<P>http://www-cad.eecs.berkeley.edu/~gooch/mymdump.html
|
||||
<H1>
|
||||
Transactions dupliquées</H1>
|
||||
J'ai aussi un script que j'utilise pour enlever les transactions dupliquées
|
||||
au niveau du QIF. J'utilise ce script parce que Xacc est très strict
|
||||
à propos des duplications (ce qui est très bon) et parce
|
||||
qu'éditer des transactions importées causera une ré-importation
|
||||
des mêmes transactions qui produiront des doubles. (Je télécharge
|
||||
les transactions du même mois depuis ma banque plusieurs fois
|
||||
chaque mois, alors chaque fichier QIF téléchargé --après
|
||||
le premier--contient des transactions que j'ai déjà
|
||||
importé. Je ne veux pas compter sur ma banque pour m'envoyer les
|
||||
transactions dans le même ordre ou avec le même formatage.)
|
||||
Le site est
|
||||
<P>http://www-cad.eecs.berkeley.edu/~gooch/qifuniq.html
|
||||
<P>J'espère que les autres trouveront ces scripts facile à
|
||||
utiliser.
|
||||
<P>Ken Yamaguchi Octobre 1998
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,2 +0,0 @@
|
||||
Makefile
|
||||
Makefile.in
|
||||
@ -1,34 +0,0 @@
|
||||
|
||||
docdir = ${GNC_SHAREDIR}/html/fr/image
|
||||
|
||||
doc_DATA = \
|
||||
appr-asset1.gif \
|
||||
appr-asset2.gif \
|
||||
appr-income.gif \
|
||||
appr-main1.gif \
|
||||
appr-main2.gif \
|
||||
contract.gif \
|
||||
depr-asset.gif \
|
||||
depr-main.gif \
|
||||
expand.gif \
|
||||
foliowin-single.gif \
|
||||
foliowin.gif \
|
||||
newaccwin-code.gif \
|
||||
newaccwin-trade.gif \
|
||||
newaccwin.gif \
|
||||
recnwin.gif \
|
||||
regwin-double.gif \
|
||||
regwin-multi.gif \
|
||||
regwin-single.gif \
|
||||
regwin-single2.gif \
|
||||
regwin.gif \
|
||||
report-baln.gif \
|
||||
report-folio.gif \
|
||||
report-option.gif \
|
||||
reportwin.gif \
|
||||
ticker-a.gif \
|
||||
ticker-b.gif
|
||||
|
||||
EXTRA_DIST = \
|
||||
.cvsignore \
|
||||
${doc_DATA}
|
||||
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@ -1,7 +0,0 @@
|
||||
#!/bin/ksh
|
||||
# $ID$
|
||||
# If you have Dave Raggett's "tidy" utility, this will tidy up
|
||||
# the HTML files here.
|
||||
for i in *.html ; do
|
||||
tidy -m -i $i
|
||||
done
|
||||
@ -1,789 +0,0 @@
|
||||
<!doctype html public "-//w3c//dtd html 4.0 transitional//en">
|
||||
<html>
|
||||
<head>
|
||||
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<title>A propos de Gnucash</title>
|
||||
</head>
|
||||
<body bgcolor="#EEEEEE">
|
||||
|
||||
<h1>
|
||||
A propos de GnuCash</h1>
|
||||
GnuCash est un programme de suivi de vos finances personnelles. Quelques-unes
|
||||
de ses fonctions sont :
|
||||
<ul>
|
||||
<div STYLE="margin-bottom: 0cm"><b>Des comptes multiples</b>, qui peuvent
|
||||
être ouverts en même temps. Créez un compte GnuCash
|
||||
pour chacun de vos comptes bancaires.</div>
|
||||
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">Chaque compte garde un solde actuel en plus
|
||||
d'un solde de rapprochement, alors vous pouvez suivre les transactions
|
||||
qui n'ont pas encore été pointées, comme les chèques
|
||||
en cours de règlement qui n'ont pas encore été débités
|
||||
de votre compte.
|
||||
<p><b>Interface facile à utiliser</b>.</ul>
|
||||
Si vous savez utiliser
|
||||
le talon de votre carnet de chèques, vous savez utiliser GnuCash.
|
||||
<ul><b><a href="xacc-recnwin.html">Rapprochement automatique du compte</a></b>.</ul>
|
||||
A la fin du mois,
|
||||
ouvrez la fenêtre de <b>rapprochement</b>, entrez le solde final
|
||||
de votre relevé bancaire, et pointez les transactions qui apparaissent
|
||||
sur celui-ci. Cela permet de faire concorder ce que vous avez enregistré
|
||||
dans GnuCash avec ce que votre banque vous a rendu-compte, cela rend facile
|
||||
le dépistage de n'importe quel écart ou erreurs.
|
||||
<ul><b>QuickFill</b> (saisie rapide)...</ul>
|
||||
Lorsque vous
|
||||
commencez une saisie dans les champs de description, s'il retrouve une
|
||||
précédente transaction, il vous la propose, frappez <TAB>
|
||||
copiera alors la précédente transaction. C'est commode si
|
||||
vous avez des transactions semblables assez régulièrement.
|
||||
<ul><b>Portefeuille d'actions/de sociétés d'investissements</b>
|
||||
(n.d.t: pour ces dernières : FCP et SICAV en France).</ul>
|
||||
Suivis d'actions
|
||||
individuellement (une par compte) ou dans un portefeuille de comptes (un
|
||||
groupe de comptes qui peuvent être affichés ensemble).
|
||||
<br> Il y a
|
||||
des outils pour <a href="xacc-ticker.html">automatiser la collecte des
|
||||
cours des actions</a>.
|
||||
<ul>Support pour de <b><a href="xacc-currency.html">multiples monnaies</a></b>
|
||||
et <b>comptes de<i> </i>marché des changes/devises</b>. (partiel,
|
||||
toujours défaillant)</ul>
|
||||
Les comptes
|
||||
bancaires peuvent être établis dans différentes monnaies,
|
||||
et des ventes/achats à des taux de change variables peuvent être
|
||||
fait, comme les actions peuvent vendues/achetées à des prix
|
||||
variables.
|
||||
<ul><a href="xacc-quicken.html">Importation des fichiers de Quicken</a>.</ul>
|
||||
Importation
|
||||
des fichiers Quicken au format QIF.
|
||||
<ul><a href="xacc-reports.html">Rapports</a>. Affiche ou produit en HTML
|
||||
les rapports du solde, transaction et pertes/profits, ainsi qu'un suivi
|
||||
du solde du compte de manière graphique (requiert gnuplot).</ul>
|
||||
|
||||
<h2>
|
||||
Fonctions Avancées</h2>
|
||||
X-Accountant possède quelques-unes des fonctions qui ne se trouvent
|
||||
pas habituellement dans un simple logiciel de gestion de finances personnelles
|
||||
:
|
||||
<ul><a href="xacc-groups.html">Une hiérarchie de comptes</a></ul>
|
||||
Un compte principal
|
||||
peut avoir un classement de petits comptes ou de comptes spécialisés
|
||||
au-dessous de lui. Cela permet d'avoir des types de comptes semblables
|
||||
(par exemple : Espèces, Banque, Actions) qui peuvent être
|
||||
groupés dans un compte principal (par exemple: Possessions ou Avoirs).
|
||||
<ul><a href="xacc-double.html">Double livret</a></ul>
|
||||
Chaque transaction
|
||||
implique deux comptes, et <i>chaque transaction</i> est requise pour équilibrer.
|
||||
Cela donne l'assurance que l'ensemble total des livres sera lié
|
||||
correctement, et prévient entièrement les erreurs de déséquilibre
|
||||
de soldes.
|
||||
<br> (Chaque
|
||||
transaction apparaît dans deux comptes; un compte est débité
|
||||
et l'autre est crédité avec exactement le même montant.
|
||||
Avec le double livret, une transaction affichée dans une fenêtre
|
||||
sera automatiquement mise à jour dans toutes les autres fenêtres
|
||||
montrant cette transaction, et dans les deux comptes.)
|
||||
<ul><a href="xacc-expense.html">Types de comptes revenus/dépenses
|
||||
(Catégories)</a>.</ul>
|
||||
Le produit
|
||||
<a href="xacc-quicken.html">Quicken</a>
|
||||
d'Intuit a ce qu'ils appellent des "catégories", qui sont utilisées
|
||||
pour suivre les revenus et dépenses. Celles-ci devraient être
|
||||
utilisées pour créer des rapports Profits/Pertes. Correctement
|
||||
utilisées avec la fonction du double livret, elles peuvent être
|
||||
utilisées pour créer un Bilan et un rapport des Profits et
|
||||
des Pertes. Par exemple, l'épargne des intérêts du
|
||||
compte, les dividendes d'actions, ou la feuille de paie peuvent être
|
||||
marqués l'un et l'autre comme dépôt dans un compte
|
||||
bancaire, et comme gains/revenus dans un compte de type Revenus, utilisant
|
||||
la fonction du double livret (transfert). De la même manière,
|
||||
les paiements par la carte de crédit peuvent être notés
|
||||
dans un compte de carte de crédit, en plus du compte correspondant
|
||||
aux dépenses.
|
||||
<ul><b>Registre général/Grand livre</b></ul>
|
||||
Des comptes multiples
|
||||
peuvent être affichés dans une fenêtre registre au même
|
||||
moment. Cela peut soulager de l'ennui du dépistage d'erreurs de
|
||||
saisie ou d'enregistrement .Il permet aussi une vision pratique d'un portefeuille
|
||||
contenant beaucoup d'actions, en y montrant toutes les transactions de
|
||||
ce portefeuille.
|
||||
<br>
|
||||
<br>
|
||||
<ul><b>Traitement de <a href="xacc-currency.html">multiples monnaies/devises</a></b></ul>
|
||||
|
||||
<h2>
|
||||
Version</h2>
|
||||
Le schéma de numérotage pour GnuCash est semblable à
|
||||
celui du noyau Linux, où les sous-versions "paires" indiquent des
|
||||
versions qui sont prévues pour être stable, seulement modifiées
|
||||
pour corriger les bugs, et les sous-versions "impaires" indiquent un flux
|
||||
"expérimental" qui poursuit le but d'ajout d'améliorations
|
||||
et d'extensions.
|
||||
<p>Le courant "expérimental" actuel est gnucash-1.3.x, qui est considéré
|
||||
comme étant instable.
|
||||
<p>La dernière version stable est la 1.2.x; si vous n'avez pas l'intention
|
||||
de participer au travail de développement, vous ne devriez utiliser
|
||||
que cette version, ou une ancienne version 1.0.x.
|
||||
Ces versions sont assez
|
||||
stable, avec tous les bugs actuellement connus corrigés.
|
||||
<p>Une fois le série 1.3.x stabilisée, la prochaine série
|
||||
stable sera la 1.4.x, et l'expérimentation devrait probablement
|
||||
continuer avec les 1.5.x.
|
||||
<p>Si tu es intéressé pour "hacker" sur la version expérimentale,
|
||||
tu devrais d'abord commencer par lire de bout en bout le document <a href="projects.html">GnuCash
|
||||
Project Goals(buts du projet Gnucash)</a> afin d'acquérir quelques
|
||||
perspectives sur la conception globale.
|
||||
<h2>
|
||||
Développeurs principaux</h2>
|
||||
|
||||
<dl>
|
||||
<dt>
|
||||
<a href="mailto:rclark@hmc.edu">Robin Clark</a></dt>
|
||||
|
||||
<dd>
|
||||
a écrit le X-Accountant originel en Motif comme un projet scolaire,
|
||||
l'amenant jusqu'à la version 0.9 en Octobre 1997.</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:linas@linas.org">Linas Vepstas</a></dt>
|
||||
|
||||
<dd>
|
||||
comme il le dit: le GUI était léger, le code était
|
||||
documenté et bien structuré, et il était entièrement
|
||||
sous GPL. Aussi, il le ré-écrit : ajoutant des widgets de
|
||||
cellules avec XbaeMatrix, alors que les combobox et flèches devaient
|
||||
faire de nouveau une même GUI légère, réécrivant
|
||||
le code interne de X-Accountant pour lui ajouter la double-entrée,
|
||||
une hiérarchie de comptes, l'augmenta d'un mini-moteur de transaction,
|
||||
ajouta le support pour les actions, et ajouta les menus d'aide. C'était
|
||||
la version 1.0 de Janvier 1998. Depuis lors, pour la version 1.1, le moteur
|
||||
fut étendu et redéfini, et le code de la fenêtre d'enregistrement
|
||||
fut complètement reconçu et fait pour la plupart en Motif
|
||||
et indépendant du GUI. Présentant un certain prototype de
|
||||
OFX fonctionnant.</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:jcollins@gnucash.org">Jeremy Collins</a></dt>
|
||||
|
||||
<dd>
|
||||
fit connaître au public largement et grandement le projet GnoMoney,
|
||||
et alors changea son nom en GnuCash. Jeremy créa le site web de
|
||||
gnucash.org, enregistra le domaine, fit fonctionner le code initial en
|
||||
GTK/gnome.</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:rlb@cs.utexas.edu">Rob Browning</a></dt>
|
||||
|
||||
<dd>
|
||||
abusa tout le monde pour ne pas utiliser perl, et alors ajouta le support
|
||||
guile/scheme. Rob maintient l'infrastructure de construction, traite de
|
||||
toute chose qui touche au langage d'extension guile/perl, et traite de
|
||||
configuration et configurabilité.</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:schoenberger@signsoft.com">Dirk Schoenberger</a></dt>
|
||||
|
||||
<dd>
|
||||
travaille sur le portage en Qt/KDE</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:peticola@cs.ucdavis.edu">Dave Peticolas</a></dt>
|
||||
|
||||
<dd>
|
||||
travaille d'une manière obsédante sur GnuCash. Mais il peut
|
||||
s'arrêter à tout moment s'il le veut . Vraiment.</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:y-le-ny@ifrance.com">Yannick Le Ny</a></dt>
|
||||
|
||||
<dd>
|
||||
Localise (traduction et adaptation) Xacc et Gnucash pour la France et les
|
||||
pays francophones.</dd>
|
||||
|
||||
<br>Travail effectué : traduction du Readme, des messages et de
|
||||
l'aide en ligne de Gnucash en français.
|
||||
<br>A fini de traduire tout le site web de Gnucash en français sauf
|
||||
la liste de courriers, et le maintient à jour.</dl>
|
||||
|
||||
<h2>
|
||||
Correctifs et patches</h2>
|
||||
L<i>'équipe des milliers</i> inclut :
|
||||
<br>
|
||||
<br>
|
||||
<dl>
|
||||
<dt>
|
||||
<a href="mailto:arensb@cfar.umd.edu">Andrew Arensburger</a></dt>
|
||||
|
||||
<dd>
|
||||
pour FreeBSD et d'autres patch</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:matt_armstrong@bigfoot.com">Matt Armstrong</a></dt>
|
||||
|
||||
<dd>
|
||||
pour différentes corrections</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:fred@moremagic.com">Fred Baube</a></dt>
|
||||
|
||||
<dd>
|
||||
pour l'essai de port de Java/MoneyDance</dd>
|
||||
|
||||
<dt>
|
||||
<a href="http://www.hex.net/~cbbrowne">Christopher B. Browne</a></dt>
|
||||
|
||||
<dd>
|
||||
pour les scripts des actions en perl, code d'importation des fichiers QIF
|
||||
en Guile, beaucoup de changements dans la documentation anglaise</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:grahamc@zeta.org.au">Graham Chapman</a></dt>
|
||||
|
||||
<dd>
|
||||
pour l'ajout du package xacc-rpts</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:georgec@sco.com">George Chen</a></dt>
|
||||
|
||||
<dd>
|
||||
pour le support des QIF de MS-Money</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailtochina@thewrittenword.com">Albert Chin-A-Young</a></dt>
|
||||
|
||||
<dd>
|
||||
patch configure.in</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:jcollins@gnucash.org">Jeremey Collins</a></dt>
|
||||
|
||||
<dd>
|
||||
pour le port de GnoMoney et de GTK</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:pcondon@rackspace.com">Patrick Condron</a></dt>
|
||||
|
||||
<dd>
|
||||
pour le serveur web et la connection T1</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:Ciaran.Deignan@bull.net">Ciaran Deignan</a></dt>
|
||||
|
||||
<dd>
|
||||
pour la version AIX du binaire</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:tyson@tyse.net">Tyson Dowd</a></dt>
|
||||
|
||||
<dd>
|
||||
pour les patch de config/make et la maintenance de debian</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:ripley@xs4all.nl">Koen D'Hondt</a></dt>
|
||||
|
||||
<dd>
|
||||
pour les patch de Solaris patches vers XmHTML</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:bob@mostly.com">Bob Drzyzgula</a></dt>
|
||||
|
||||
<dd>
|
||||
pour la conception budgétaire</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:ju_finck@mail.netwave.de">Jan-Uwe Finck</a></dt>
|
||||
|
||||
<dd>
|
||||
pour la traduction des messages en allemand</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:rjf@aracnet.com">Ron Forrester</a></dt>
|
||||
|
||||
<dd>
|
||||
pour des patch de gnome</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:DFreese@osc.uscg.mil">Dave Freese</a></dt>
|
||||
|
||||
<dd>
|
||||
pour les corrections des années bissextiles</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:otto@bug.redhat.com">Otto Hammersmith</a></dt>
|
||||
|
||||
<dd>
|
||||
pour le packaging RedHat RPM</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:haral@codec.ro">Alexandru Harsanyi</a></dt>
|
||||
|
||||
<dd>
|
||||
pour la correction de différents core dumps et lockups</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:hellan@acm.org">Jon Kåre Hellan</a></dt>
|
||||
|
||||
<dd>
|
||||
pour la correction de différents core dumps et lockups</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:PrakashK@bigfoot.com">Prakash Kailasa</a></dt>
|
||||
|
||||
<dd>
|
||||
pour des correction de gnome</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:tkludy@csd.sgi.com">Tom Kludy</a></dt>
|
||||
|
||||
<dd>
|
||||
pour le port SGI Irix</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:sk@xgm.de">Sven Kuenzler</a></dt>
|
||||
|
||||
<dd>
|
||||
pour le fichier README de SuSE</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:mellon@andare.fugue.com">Ted Lemon</a></dt>
|
||||
|
||||
<dd>
|
||||
pour le port NetBSD</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:y-le-ny@ifrance.com">Yannick Le Ny</a></dt>
|
||||
|
||||
<dd>
|
||||
pour la traduction en français</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:glikely@nortelnetworks.com">Grant Likely</a></dt>
|
||||
|
||||
<dd>
|
||||
pour des patch de gnome et du moteur</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:martinh@pegasus.cc.ucf.edu">Heath Martin</a></dt>
|
||||
|
||||
<dd>
|
||||
pour des patch de gnome et du registre</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:mgmartin@abacusnet.net">Matt Martin</a></dt>
|
||||
|
||||
<dd>
|
||||
correction des erreurs de code guile</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:rgmerk@mira.net">Robert Graham Merkel</a></dt>
|
||||
|
||||
<dd>
|
||||
rapport, patch gnome et de configuration</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:mooney@dogbert.cc.ndsu.NoDak.edu">Tim Mooney</a></dt>
|
||||
|
||||
<dd>
|
||||
port vers alpha-dec-osf4.0f</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:gam3@ann.softgams.com">G. Allen Morris III</a></dt>
|
||||
|
||||
<dd>
|
||||
pour des corrections de core dump de QIF</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:spacey@inch.com">Peter Norton</a></dt>
|
||||
|
||||
<dd>
|
||||
pour un valeureux effort de port vers GTK</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:webmaster@obsidian.uia.net">OmNiBuS</a></dt>
|
||||
|
||||
<dd>
|
||||
contenu et graphiques du site web</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:mopyr@IPM.Lviv.UA">Myroslav Opyr</a></dt>
|
||||
|
||||
<dd>
|
||||
pour différents patch</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:laurent.pelecq@wanadoo.fr">Laurent Pélecq</a></dt>
|
||||
|
||||
<dd>
|
||||
patch d'i18n avec gettext</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:Alain.Peyrat@nmu.alcatel.fr">Alain Peyrat</a></dt>
|
||||
|
||||
<dd>
|
||||
pour des patch <tt>configure.in</tt></dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:peter@wuzel.m.isar.de">Peter Pointner</a></dt>
|
||||
|
||||
<dd>
|
||||
patch motif et de configuration</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:maufk@csv.warwick.ac.uk">Gavin Porter</a></dt>
|
||||
|
||||
<dd>
|
||||
pour les styles de date européens</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:rr@sco.com">Ron Record</a></dt>
|
||||
|
||||
<dd>
|
||||
pour les binaires de SCO Unixware et OpenServer</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:jan.schrage@urz.uni-heidelberg.de">Jan Schrage</a></dt>
|
||||
|
||||
<dd>
|
||||
patch de documentation</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:cls@seawood.org">Christopher Seawood</a></dt>
|
||||
|
||||
<dd>
|
||||
pour des core dump de XbaeMatrix</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:msimons@fsimons01.erols.com">Mike Simons</a></dt>
|
||||
|
||||
<dd>
|
||||
pour des patch <tt>configure.in</tt></dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:rich@brake.demon.co.uk">Richard Skelton</a></dt>
|
||||
|
||||
<dd>
|
||||
pour des nettoyages de Solaris</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:spruth@bigfoot.com">Henning Spruth</a></dt>
|
||||
|
||||
<dd>
|
||||
pour des révisions des textes allemand et des formats de date européens</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:detrout@earthlink.net">Diane Trout</a></dt>
|
||||
|
||||
<dd>
|
||||
patch d'importation en scheme de QIF</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:rob@valinux.com">Rob Walker</a></dt>
|
||||
|
||||
<dd>
|
||||
patch de guile et du registre</dd>
|
||||
|
||||
<dt>
|
||||
<a href="mailto:gooch@ic.EECS.Berkeley.EDU">Ken Yamaguchi</a></dt>
|
||||
|
||||
<dd STYLE="margin-bottom: 0.5cm">
|
||||
correction d'importation de QIF; import de MYM</dd>
|
||||
</dl>
|
||||
|
||||
<h2>
|
||||
Systèmes d'exploitation supportés</h2>
|
||||
gnucash-1.0.18 (ex xacc-1.0.18) est connu pour fonctionner dans ces différentes
|
||||
configurations :
|
||||
<br>Linux 2.0.x -- Intel w/ RedHat Motif
|
||||
<br>Linux 2.0.x -- Intel w/ Lesstif v0.81
|
||||
<br>Linux Debian -- Intel w/ Lesstif v0.81
|
||||
<br>SGI IRIX -- MIPS
|
||||
<br>IBM AIX 4.1.5 -- RS/6000
|
||||
<br>SCO Unixware 7 -- Intel
|
||||
<br>SCO OpenServer 5.0.4 -- Intel
|
||||
<br>NetBSD -- Intel
|
||||
<br>
|
||||
<br>
|
||||
<p><a href="http://www.gnucash.org/"><img SRC="../logos/linux.gif" NAME="Image1" NOSAVE BORDER=1 height=102 width=121></a><a href="http://www.sco.com/skunkware"><img SRC="skunkware.gif" NAME="Image2" BORDER=1 height=80 width=108 align=BOTTOM></a><a href="http://www.bull.de/pub/"><img SRC="bullogogross.gif" NAME="Image3" BORDER=1 height=75 width=75 align=BOTTOM></a><a href="http://www.bull.de/pub/"><img SRC="ibm.gif" NAME="Image4" BORDER=1 height=54 width=93 align=BOTTOM></a><a href="http://www.sgi.com/"><img SRC="sgi.gif" NAME="Image5" BORDER=1 height=43 width=151 align=BOTTOM></a><a href="http://www.debian.org/"><img SRC="debian.jpg" NAME="Image6" BORDER=1 height=140 width=114 align=BOTTOM></a><img SRC="NetBSD-banner.gif" NAME="Image7" BORDER=0 height=44 width=98 align=BOTTOM>
|
||||
<h2>
|
||||
Historique</h2>
|
||||
|
||||
<div STYLE="margin-bottom: 0cm">Le tableau ci-dessous montre quelques historiques
|
||||
de lignes de code et le nombre de fichiers comptés pour le développement
|
||||
du projet X-Accountant/GnuCash</div>
|
||||
|
||||
<center>
|
||||
<p>Statistiques de l'historique du développement</center>
|
||||
|
||||
<br>
|
||||
<table BORDER CELLSPACING=2 CELLPADDING=2 >
|
||||
<tr>
|
||||
<th>
|
||||
<center>Version </center>
|
||||
</th>
|
||||
|
||||
<th>
|
||||
<center>moteur </center>
|
||||
</th>
|
||||
|
||||
<th>
|
||||
<center>registre </center>
|
||||
</th>
|
||||
|
||||
<th>
|
||||
<center>grand livre </center>
|
||||
</th>
|
||||
|
||||
<th>
|
||||
<center>motif </center>
|
||||
</th>
|
||||
|
||||
<th>
|
||||
<center>prefs (scm) </center>
|
||||
</th>
|
||||
|
||||
<th>
|
||||
<center>docs (html) </center>
|
||||
</th>
|
||||
|
||||
<th>
|
||||
<center>divers </center>
|
||||
</th>
|
||||
|
||||
<th>
|
||||
<center>Total </center>
|
||||
</th>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>
|
||||
<center>xacc-0.9
|
||||
<br>Sept 97 </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>34 fichiers
|
||||
<br>(7.5+0.9) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>5 fichiers
|
||||
<br>(0.4) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>39 fichiers
|
||||
<br>(8.8) </center>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>
|
||||
<center>xacc-0.9w
|
||||
<br>Dec 97 </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>51 fichiers
|
||||
<br>(13.8+1.5) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>9 fichiers
|
||||
<br>(0.8) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>60 fichiers
|
||||
<br>(16.1) </center>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>
|
||||
<center>xacc-1.0.17
|
||||
<br>Fev 98</center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>52 files
|
||||
<br>(14.8+1.8) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>12 files
|
||||
<br>(1.4) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>- </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>64 files
|
||||
<br>(18.0) </center>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>
|
||||
<center>gnucash-1.1.15
|
||||
<br>Aou 98 </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>24 fichiers
|
||||
<br>(6.2+1.5) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>31 fichiers
|
||||
<br>(6.1+1.7) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>5 fichiers
|
||||
<br>(1.4+0.4) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>30 fichiers
|
||||
<br>(7.4+0.7) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>3 fichiers
|
||||
<br>(0.3) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>16 fichiers
|
||||
<br>(1.9) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>non compté
|
||||
<br>(>1.0) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>109 fichiers
|
||||
<br>(32.9) </center>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>
|
||||
<center>gnucash-1.2.2
|
||||
<br>Aou 99 </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>41 fichiers
|
||||
<br>(10.2+3.6) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>28 fichiers
|
||||
<br>(5.5+1.7) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>14 fichiers
|
||||
<br>(2.4+0.6) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>26 fichiers
|
||||
<br>(8.7+0.5) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>14 fichiers
|
||||
<br>(1.4) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>30 fichiers
|
||||
<br>(2.6) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>non compté
|
||||
<br>(>1.0) </center>
|
||||
</td>
|
||||
|
||||
<td>
|
||||
<center>153 fichiers
|
||||
<br>(37.2) </center>
|
||||
</td>
|
||||
</tr>
|
||||
</table>
|
||||
|
||||
<p>Chaque cellule contient:
|
||||
<p>nombre de fichiers *c et *.h
|
||||
<br>(KLOCS dans *.c + KLOCS dans *.h),
|
||||
<p>où KLOC == kilo-lignes-de-code, comme rapporté par
|
||||
<tt>wc</tt>.
|
||||
<br>
|
||||
<hr>
|
||||
<br>
|
||||
<p>Retour à la <a href="xacc-main.html">Page principale de la documentation.</a>
|
||||
</body>
|
||||
</html>
|
||||
@ -1,40 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE>Edition des paramètres du compte</TITLE>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#eeeeee">
|
||||
<H1>Modification des paramètres du compte</H1>
|
||||
<P>La boîte de dialogue "Modification du compte" vous
|
||||
permet de changer les propriétés d'un compte. Vous
|
||||
pouvez accéder à celle-ci via le bouton "Afficher"
|
||||
de la barre d'outils de la fenêtre principale, le menu
|
||||
"Comptes", ou via les raccourcis clavier. Pour une
|
||||
description des utilisations des différentes propriétés,
|
||||
regardez l'information à propos de <A HREF="xacc-accwin.html">nouveau
|
||||
comptes</A>.
|
||||
</P>
|
||||
<P><B>L'information du compte </B>peut être changée en
|
||||
tapant dans le champ approprié. Le type de compte ne peut pas
|
||||
être changé.
|
||||
</P>
|
||||
<P>Un nouveau <B>Compte parent </B>peut être sélectionné.
|
||||
Seuls ceux de ces comptes qui peuvent légalement devenir le
|
||||
parent du compte actuel sont montrés.
|
||||
</P>
|
||||
<P>La source pour le <B>Cours des actions</B> peut être
|
||||
sélectionné. <I>FIXME: Y-a-t-il quelqu'un qui utilise
|
||||
cette fonction qui pourrait la documenter, s'il vous plaît ?</I></P>
|
||||
<P STYLE="margin-bottom: 0cm"><B>Les notes</B> à propos du
|
||||
comptes peuvent être modifiées.
|
||||
</P>
|
||||
<P STYLE="margin-bottom: 0cm"><BR>
|
||||
</P>
|
||||
<HR>
|
||||
<P>Retour à la <A HREF="xacc-main.html">Page principale de la
|
||||
documentation.</A>
|
||||
</P>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,169 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE>Types de comptes</TITLE>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#eeeeee">
|
||||
<H1>Types de comptes</H1>
|
||||
<DL>
|
||||
<DT><B>Liquidités</B>
|
||||
</DT><DD>
|
||||
Le type de compte <B>liquidités</B> est utilisé pour
|
||||
contenir l'argent que vous stockez dans votre porte-monnaie, une
|
||||
boite à chaussures, tirelire ou matelas.
|
||||
</DD><DT>
|
||||
<B>Banque</B>
|
||||
</DT><DD>
|
||||
Le type de compte <B>banque</B> contient l'épargne ou le
|
||||
compte chèques détenu dans une banque. Ces comptes
|
||||
sont parfois rémunéré (n.d.t : pas en France).
|
||||
</DD><DT>
|
||||
<B>Carte de crédit</B>
|
||||
</DT><DD>
|
||||
Le compte <B>carte de crédit</B> est utilisé pour
|
||||
contenir des comptes de carte de crédit (par exemple American
|
||||
Express) et débit (par exemple visa, Eurocard/Mastercard,
|
||||
Carte Bleue). Ceux-ci accordent des lignes flottante de crédit
|
||||
comme avec VISA, Eurocard/MasterCard, ou Discover (aux USA pour ce
|
||||
dernier), aussi bien que les autres comme American Express qui ne
|
||||
vous permettent pas de maintenir des soldes prolongés. En
|
||||
france, on peut utiliser ce compte uniquement avec des cartes
|
||||
bancaires à débit différé et pour
|
||||
certains rares possesseurs de cartes American Express.
|
||||
</DD><DD>
|
||||
(n.d.t: ce qui suit ne concerne que les U.S.A.)
|
||||
</DD><DD>
|
||||
L'introduction des <A HREF="http://www.visa.com/pd/debit/checkcard.html">Check
|
||||
Cards</A> où les paiements sont débités
|
||||
(withdrawn) directement depuis un compte chèques rend la
|
||||
sélection moins claire; il est probablement plus approprié
|
||||
de traiter un "Check Card" (carte chèque) comme un
|
||||
compte <B>banque</B>, comme il débite les montants
|
||||
directement depuis de tel compte, ne nécessite pas réellement
|
||||
aucune garantie de crédit.
|
||||
</DD><DT>
|
||||
<B>Avoir, Dette</B>
|
||||
</DT><DD>
|
||||
Les comptes <B>avoir</B> et <B>dette</B> indiquent des comptes
|
||||
généralisés, génériques qui ne
|
||||
font pas partie de ceux présentés ci-dessus. Les
|
||||
comptes <B>avoir</B> et <B>dette</B> sont utilisés pour le
|
||||
suivi de biens qui ont de la valeur, mais qui ne sont pas comme ça
|
||||
directement transposable en <I>espèces/argent comptant</I>.
|
||||
</DD><DD>
|
||||
Par exemple, vous devriez rassembler les coûts d'achat d'une
|
||||
maison dans un compte avoir intitulé <B>Ma maison</B><SPAN STYLE="font-weight: medium">,
|
||||
o</SPAN>u le coût d'une voiture dans <B>Ma voiture</B><SPAN STYLE="font-weight: medium">,
|
||||
ou</SPAN> rassembler ensemble la valeur de votre Équipement<B>
|
||||
Informatique</B><SPAN STYLE="font-weight: medium">. E</SPAN>t
|
||||
l'hypothèque de la maison ou l'emprunt de la voiture
|
||||
devraient être représentés par des comptes
|
||||
dettes, <B>Hypothèque de la maison</B> et l'<B>Emprunt de la
|
||||
voiture</B>, et être vu (drawn down) comme des paiements qui
|
||||
sont faits sur/pour ces emprunts.
|
||||
</DD><DD>
|
||||
Si vous possédez des avoirs à buts
|
||||
commerciaux/professionnels, leur déclin en valeur dans le
|
||||
temps devrait être traité comme une déduction
|
||||
pour des buts fiscaux, cette déduction est appelée
|
||||
<A HREF="xacc-apprdepr.html#depr">Dépréciation.</A>
|
||||
</DD><DD>
|
||||
D'un autre côté, si vous possédez des avoirs qui
|
||||
s'<I>apprécient </I>en valeur avec le temps, tel que des
|
||||
biens immobiliers, des collections comme des tableaux de peinture,
|
||||
et des investissements comme des actions dans des sociétés,
|
||||
vous devrez les voir s'apprécier en valeur, et être
|
||||
forcé de reconnaître, en vue d'impôts, ce qui est
|
||||
appelé <A HREF="xacc-apprdepr.html#appr">Gains en capital ou
|
||||
Plus-values.</A>
|
||||
</DD><DT>
|
||||
<B>Actions, OPCVM (SICAV et FCP)</B>
|
||||
</DT><DD>
|
||||
Les comptes d'actions et OPCVM seront typiquement montrés
|
||||
dans des registres qui possèdent trois colonnes: cours,
|
||||
nombre de titres, et montant.
|
||||
</DD><DD>
|
||||
Les valeurs/titres dans lesquels vous investissez sont une forme
|
||||
d'avoirs qui sont normalement acquis avec le but express de recevoir
|
||||
des revenus soit dans l'une ou l'autre forme de dividendes,
|
||||
intérêts, ou <A HREF="xacc-apprdepr.html#appr">Gains en
|
||||
Capital ou Plus-values.</A> Il y a une multitude de marchés
|
||||
de valeurs dans le monde, et les valeurs qui sont assez largement
|
||||
échangées peuvent avoir de jolies valeurs concrètes
|
||||
qui peuvent être analysées sur une base de jour-à-jour.
|
||||
</DD><DD STYLE="margin-bottom: 0.5cm">
|
||||
Les comptes Actions et OPCVM sont typiquement suivis dans des
|
||||
registres qui ont trois colonnes principales :
|
||||
</DD></DL>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">
|
||||
Cours
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Nombre de titres
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Montant
|
||||
</P>
|
||||
</UL>
|
||||
<DL>
|
||||
<DD STYLE="margin-bottom: 0.5cm">Afin d'obtenir de l'information
|
||||
<I>utile</I> en dehors du registre, il est nécessaire d'avoir
|
||||
de multiples "vues" sur les données de telle façon
|
||||
que vous puissiez évaluer des choses telles que :
|
||||
</DD></DL>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">
|
||||
Valeur totale par valeur
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Gains/Pertes par valeur
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Taux de Retour Sur Investissement
|
||||
par valeur
|
||||
</P>
|
||||
</UL>
|
||||
<DL>
|
||||
<DD>Plus de détails peuvent être trouvés dans la
|
||||
section <A HREF="xacc-ticker.html">Stock Ticker</A>.
|
||||
</DD><DT>
|
||||
<A HREF="xacc-expense.html"><B>Revenus, Dépenses</B></A>
|
||||
</DT><DD>
|
||||
Les comptes de <B>revenus</B> et <B>dépenses</B> sont
|
||||
utilisés pour contenir les revenus et dépenses. Ainsi,
|
||||
quand les données dans ces comptes sont affichées, le
|
||||
signe des entrées est inversé par rapport à
|
||||
l'usage habituel.
|
||||
</DD><DT>
|
||||
<B>Capitaux propres</B>
|
||||
</DT><DD>
|
||||
Le compte <B>capitaux propres</B> est utilisé pour équilibrer
|
||||
la feuille du bilan, indiquant la portion de la valeur "collective"
|
||||
représentant <I>le montant net que les propriétaires
|
||||
possèdent.</I>
|
||||
</DD><DD>
|
||||
Sur une base d'année-par-année, une valeur calculée
|
||||
appelée <B>Reste de profits</B> indique la valeur nette de
|
||||
l'entreprise; il est généralement considéré
|
||||
comme étant une bonne chose quand cette valeur augmente.
|
||||
</DD><DT>
|
||||
<A HREF="xacc-currency.html"><B>Devises</B></A>
|
||||
</DT><DD>
|
||||
Les <B>comptes de devises</B> sont utilisés pour faire du
|
||||
commerce/spéculer sur les devises.
|
||||
</DD><DD>
|
||||
Dans beaucoup de cas, elles se comportent comme les actions,
|
||||
(excepté que le calcul de la valeur est différent) et
|
||||
que la seule voie qui permette d'avoir des "revenus" à
|
||||
partir d'elles est la fluctuation entre leurs valeurs relatives.
|
||||
Notez que les transferts ne peuvent pas être faits directement
|
||||
entre deux comptes libellés dans des devises différentes.
|
||||
De tel transferts ne peuvent être faits que grâce à
|
||||
un compte (de change) monnaie intermédiaire où le
|
||||
champ 'devise' contient la devise d'un compte, et le champ 'valeur'
|
||||
contient le code de la devise de l'autre compte.
|
||||
</DD><HR>
|
||||
<DD STYLE="margin-bottom: 0.5cm">Retour à la <A HREF="xacc-main.html">Page
|
||||
principale de la documentation.</A>
|
||||
</DD></DL>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,42 +0,0 @@
|
||||
<!doctype html public "-//w3c//dtd html 4.0 transitional//en">
|
||||
<html>
|
||||
<head>
|
||||
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<title>Fenêtre nouveau compte</title>
|
||||
</head>
|
||||
<body bgcolor="#EEEEEE">
|
||||
|
||||
<h1>
|
||||
Fenêtre Nouveau Compte</h1>
|
||||
|
||||
<p><br>Ci-dessous se trouve un exemple de fenêtre 'nouveau compte'
|
||||
:
|
||||
<p><img SRC="pix/newaccwin-code.gif" NAME="Image1" NOSAVE BORDER=0 height=550 width=494>
|
||||
<br>
|
||||
<br>
|
||||
<p>Choisissez un <b><a href="xacc-acctypes.html">Type de compte</a></b>.
|
||||
<p>Le champ <b>Monnaie</b> devrait être typiquement un <a href="xacc-currency.html#ISOCURR">code
|
||||
monétaire ISO à trois lettres ISO</a> (par exemple <tt>USD</tt>
|
||||
pour les dollars US). Le <b>code du compte </b>est un numéro qui
|
||||
détermine l'<a href="xacc-groups.html#SORTORDER">ordre de tri</a>
|
||||
pour le compte quand il apparaît dans un rapport ou dans le <b><a href="xacc-groups.html">Tableau
|
||||
de comptes</a></b>.
|
||||
<p>L'image ci-dessus montre un exemple pour un compte d'actions ou d'achat/ventes
|
||||
de monnaies/devises. Notez que le champ valeur n'est pas grisé,
|
||||
et que vous pouvez entrer une valeur. Cette valeur est typiquement un <a href="xacc-ticker.html">code
|
||||
de valeur d'une action</a>, ou un <a href="xacc-currency.html#ISOCURR">code
|
||||
monétaire à trois lettres ISO</a>. Dans le cas d'un compte
|
||||
de devise, le code valeur permet de faire des transferts entre des comptes
|
||||
dont la monnaie est différente.
|
||||
<br>
|
||||
<br>
|
||||
<p><img SRC="pix/newaccwin.gif" NAME="Image2" NOSAVE BORDER=0 height=550 width=494>
|
||||
<br>
|
||||
<hr>
|
||||
<p>Retour à la <a href="xacc-main.html">Page principale de la documentation.</a>
|
||||
<br>
|
||||
<br>
|
||||
<br>
|
||||
</body>
|
||||
</html>
|
||||
@ -1,20 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//IETF//DTD HTML//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE>Fenêtre d'ajustement du solde</TITLE>
|
||||
<X-SAS-WINDOW TOP=25 BOTTOM=475 LEFT=4 RIGHT=534>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#EEEEEE">
|
||||
|
||||
<H1>CE FICHIER EST VIDE</H1>
|
||||
|
||||
<P>Fenêtre d'ajustement du solde. Utiliser la pour ajuster le
|
||||
solde. Entrez le montant en francs , et une entrée dans le
|
||||
registre sera créée qui mettra le solde courant
|
||||
équivalent à ce nouveau solde. Ajouter plus de
|
||||
documentation ici.
|
||||
<HR>
|
||||
</P>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,209 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE>Dettes (dues aux) fournisseurs et crédits (à
|
||||
recevoir des) fournisseurs</TITLE>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#eeeeee">
|
||||
<H1>Dettes (dues aux) fournisseurs et crédits (à
|
||||
recevoir des) fournisseurs</H1>
|
||||
<P>Dettes (D/F)(dettes dues aux fournisseurs) et crédit (C/F)
|
||||
(crédit à recevoir des fournisseurs) sont complexe, et
|
||||
requièrent de la réflexion pour bien les comprendre.
|
||||
</P>
|
||||
<H1><FONT SIZE=6>Crédits fournisseurs</FONT></H1>
|
||||
<P><BR>Premièrement, considérons les crédits
|
||||
fournisseurs. Nous ne <I>devrions</I> rien <I>avoir </I>à
|
||||
raconter sur les D/F parce que nous payons toujours <I>nos</I>
|
||||
factures à temps, n'est ce pas ? :-)
|
||||
</P>
|
||||
<P>Aussi comme première considération, supposons que
|
||||
nous ne demandons pas aux clients de payer <I>instantanément,</I>
|
||||
en liquide, mais plutôt que nous leur envoyons une facture, et
|
||||
leur donnons 30 jours pour la payer. (Après 30 jours, nous
|
||||
pouvons commencer à leur faire payer des intérêts
|
||||
et leur envoyer des lettres de harcèlement :-)).
|
||||
</P>
|
||||
<P>Quand nous faisons une vente, les deux comptes affectés
|
||||
sont les <B>Ventes</B> (un compte revenus) et <B>Crédit
|
||||
fournisseurs</B>. Crédit fournisseurs est un avoir, mais il
|
||||
n'est pas liquide, comme vous ne pouvez pas volontairement le vendre,
|
||||
et il n'est forcément pas en espèces/argent comptant.
|
||||
</P>
|
||||
<P>Alors quand ils réussissent à payer leurs factures,
|
||||
déposant un gros sac de vingt dollars de factures, (ou, plus
|
||||
probablement, un chèque) nous transférons le montant
|
||||
depuis Crédit fournisseurs vers Liquidités.
|
||||
</P>
|
||||
<P>La raison pour laquelle nous le faisons en deux étapes est
|
||||
que nous avons décidé de faire notre comptabilité
|
||||
sur une base d'accumulation et non sur une base de liquidités,
|
||||
parce que la plupart de nos transactions ne sont pas seulement basées
|
||||
sur un changement de main de liquidités, mais plutôt
|
||||
basées sur l'établissement<I> d'obligations, </I>ce
|
||||
sont des engagements.
|
||||
</P>
|
||||
<P>Dans des opérations plus sophistiqués, il peut y
|
||||
avoir une plus large séquence de documents générés
|
||||
et suivis :
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Un client envoi un <B>Ordre
|
||||
d'achat</B>, ainsi il autorise un achat.
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Nous créons un <B>Ordre de
|
||||
travail</B> pour planifier la production de tout ce qu'un client
|
||||
achète.</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Nous créons un <B>Avis
|
||||
d'expédition</B>, pour expédier les biens au client.</P>
|
||||
<LI><P>Une fois expédié, nous émettons une
|
||||
<B>Facture</B>, représentant la <I>demande à payer.</I></P>
|
||||
</UL>
|
||||
<P>Nous reportons les ventes dans nos chiffres de ventes au moment où
|
||||
nous les faisons. Malheureusement, nous devrons arrêter de
|
||||
vendre nos produits à des opérateurs qui n'en valent
|
||||
pas la peine et dont nous ne savions pas qu'ils étaient
|
||||
douteux, et ainsi rester coincé avec quelques "dettes
|
||||
perdues."
|
||||
</P>
|
||||
<P>Afin de déterminer quelles parts de Crédit
|
||||
fournisseurs apparaît être à plus haut risque, il
|
||||
est typique d'arranger les Crédits fournisseurs sur base des
|
||||
"âges" des débits, généralement
|
||||
en le segmentant en plusieurs périodes d'âges
|
||||
différents, de paiements qui sont en cours de règlement
|
||||
de 0-30 jours, ceux qui sont en cours de règlement de 31-60
|
||||
jours, puis 61-90 jours, et ensuite ceux qui <I>n'ont pas été
|
||||
payés à l'échéance.</I>
|
||||
</P>
|
||||
<P>A un certain point, il peut devenir clair qu'un client ne va
|
||||
jamais payer ce qu'il doit, et nous devons l'inscrire comme un
|
||||
<B>Mauvais débiteur.</B>
|
||||
</P>
|
||||
<P STYLE="margin-bottom: 0cm">A ce point, il est typique
|
||||
d'enregistrer une entrée ainsi :
|
||||
</P>
|
||||
<P STYLE="margin-bottom: 0cm"><BR>
|
||||
</P>
|
||||
<TABLE CELLPADDING=2 CELLSPACING=2>
|
||||
<TR>
|
||||
<TH>
|
||||
<P>Compte</P>
|
||||
</TH>
|
||||
<TH>
|
||||
<P>DR</P>
|
||||
</TH>
|
||||
<TH>
|
||||
<P>CR</P>
|
||||
</TH>
|
||||
</TR>
|
||||
<TR>
|
||||
<TD>
|
||||
<P>Dépense mauvais débiteurs</P>
|
||||
</TD>
|
||||
<TD>
|
||||
<P>10,000F</P>
|
||||
</TD>
|
||||
<TD></TD>
|
||||
</TR>
|
||||
<TR>
|
||||
<TD></TD>
|
||||
<TD COLSPAN=2 VALIGN=TOP></TD>
|
||||
</TR>
|
||||
<TR>
|
||||
<TD>
|
||||
<P>Crédit fournisseurs</P>
|
||||
</TD>
|
||||
<TD></TD>
|
||||
<TD>
|
||||
<P>10,000F</P>
|
||||
</TD>
|
||||
</TR>
|
||||
</TABLE>
|
||||
<P><BR><BR>
|
||||
</P>
|
||||
<P>Nous pouvons avoir <B>Revenus de ventes</B> réduits à
|
||||
la place, mais les sociétés tendent à préférer
|
||||
spécifiquement le suivi de montants qu'ils ont perdus avec de
|
||||
mauvais clients.
|
||||
</P>
|
||||
<P><I>Attention : <B>Concept de comptabilité avancée.</B>
|
||||
Les dettes perdues / créances douteuses sont un exemple d'un
|
||||
"contre-compte." Qui ne se réfère pas aux
|
||||
<B>montants payés aux rebelles nicaraguayens (n.d.t:!!!) ,</B>
|
||||
mais plutôt à la notion de compte de revenus qui espère
|
||||
conserver un solde opposé à ce qui est normalement
|
||||
espéré, pour annuler le solde dans un autre compte de
|
||||
revenus. <A HREF="xacc-apprdepr.html#depr">La dépréciation
|
||||
accumulée</A>, utilisée pour diminuer la valeur d'un
|
||||
avoir au cours du temps, est un autre exemple de contre-compte.</I> <BR><BR><BR>
|
||||
</P>
|
||||
<H1>Dettes fournisseurs</H1>
|
||||
<P>Le scénario pour les dettes fournisseurs, inversement,
|
||||
reflète comment les dettes fournisseurs fonctionnent; changez
|
||||
juste le client par le fournisseur, et voyez comment les rôles
|
||||
sont inversés.
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Si nous achetons des biens "sur
|
||||
notre compte", la comptabilité accumulative requiert que
|
||||
nous enregistrions nos dépenses immédiatement, et
|
||||
plutôt que de réduire les liquidités, nous
|
||||
mettons le "crédit" dans le compte <B>Dettes
|
||||
fournisseurs</B>.
|
||||
</P>
|
||||
<LI><P>Trois semaines plus tard, la facture arrive, et nous émettons
|
||||
un paiement, débitons <I>Dettes fournisseurs,</I><SPAN STYLE="font-style: normal">
|
||||
et créditons </SPAN><I>Liquidités</I></P>
|
||||
</UL>
|
||||
<H1>Avances aux clients / Dépenses prépayées</H1>
|
||||
<P>Des techniques analogues sont aussi utilisées pour les
|
||||
dépenses qui sont prépayées.
|
||||
</P>
|
||||
<P>Si vous devez payer six mois de loyer à l'avance, c'est
|
||||
traité comme un "avoir accumulé".
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P>Au moment du paiement, vous <I>débitez</I> <B>Location
|
||||
prépayée</B> du montant payé qui est un <I>Crédit</I>
|
||||
de <B>Liquidités.</B>
|
||||
</P>
|
||||
<P STYLE="margin-bottom: 0cm">Tandis que cela impose un malheureux
|
||||
préjudice dans le compte de Liquidités, il apparaît<I>
|
||||
sur les livres </I>comme un avoir, et il n'y a plus de paiements à
|
||||
faire pour les six prochains mois.
|
||||
</P>
|
||||
</UL>
|
||||
<P STYLE="margin-bottom: 0cm"><BR>
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P>Chaque mois, le solde dans <B>Loyer prépayé</B>
|
||||
devrait diminuer via un <I>Débit de </I><B>Dépense de
|
||||
loyer</B>, <I>Crédit de </I><B>Loyer prépayé</B>.
|
||||
</P>
|
||||
</UL>
|
||||
<P>De la même manière, les sociétés
|
||||
collectent les impôts sur la paie au nom des employés,
|
||||
et les gardent dans un compte bancaire spécial.
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><I>Cet </I>argent n'est pas celui
|
||||
de la société, ainsi il y a un <I>Débit</I> du
|
||||
compte <B>Liquidités</B> d'un côté, et un <I>Crédit</I>
|
||||
de Dettes Accumulées, c'est-à-dire, <B>des impôts
|
||||
sur le revenu payés</B>, d'un autre côté.
|
||||
</P>
|
||||
<LI><P>Quand le chèque trimestriel va au gouvernement afin
|
||||
qu'il puisse faire <I>sa</I> paie, <B>les impôts sur le revenu
|
||||
payés</B> tombent, comme le fait le solde dans le <B>compte
|
||||
chèques</B>.<BR><BR><BR>
|
||||
</P>
|
||||
</UL>
|
||||
<HR>
|
||||
<P>Retour à la <A HREF="xacc-main.html">Page principale de la
|
||||
documentation.</A> <BR>
|
||||
</P>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,731 +0,0 @@
|
||||
<!doctype html public "-//w3c//dtd html 4.0 transitional//en">
|
||||
<html>
|
||||
<head>
|
||||
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<title>Dépréciation et gains en capital/plus-values</title>
|
||||
</head>
|
||||
<body bgcolor="#EEEEEE">
|
||||
|
||||
<h1>
|
||||
Dépréciation et gains en capital/plus-values</h1>
|
||||
Cette section fournit une analyse du traitement de la dépréciation
|
||||
et l'appréciation des avoirs dans GnuCash.
|
||||
<p>Il fournit aussi une brève introduction relative aux impôts.
|
||||
<p><b>Attention :</b> <i>Soyez conscients que les différents pays
|
||||
peuvent avoir des politiques fiscales <b>considérablement
|
||||
</b>différentes
|
||||
pour le traitement de ces choses; tout ce que ce document peut réellement
|
||||
fournir est un certain nombre d'idées fondamentales pour vous aider
|
||||
à appliquer votre méthode "favorite"d'impôts/dépréciation.</i>
|
||||
<p>Notez que l'appréciation et la dépréciation des
|
||||
avoirs tend à être traitée quelque peu différemment
|
||||
:
|
||||
<ul><a href="#depr">La dépréciation</a> est <i>habituellement</i>
|
||||
reconnue (le terme technique est <b>accru/accumulé</b>) comme une
|
||||
dépense sur une base continue, réduisant graduellement la
|
||||
valeur d'un avoir vers zéro.
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">La dépréciation tend à
|
||||
être calculée uniquement sur les avoirs qui sont utilisés
|
||||
par des professionnels ou à objectifs professionnels, parce que
|
||||
les gouvernements ne vous permettent généralement pas de
|
||||
réclamer des déductions de dépréciation sur
|
||||
les avoirs personnels, et c'est inutile de s'ennuyer avec la procédure
|
||||
si ce n'est pas déductible.</ul>
|
||||
|
||||
<div STYLE="margin-bottom: 0cm"></div>
|
||||
|
||||
<ul>En contraste, <a href="#appr">les gains en capital,</a> qui pourraient
|
||||
être appelés <i>appréciation de la valeur des avoirs,</i>
|
||||
ne sont typiquement <i>pas</i> reconnus jusqu'à un certain moment,
|
||||
quand les avoirs sont vendus, et à cet <i>instant,</i> le gain en
|
||||
entier devient revenus.
|
||||
<br>Différent de la dépréciation, les gouvernements
|
||||
tendent à être <i>très intéressés </i>par
|
||||
la taxation des gains en capital d'une manière ou d'une autre.
|
||||
<p>(Comme toujours, il y a des exceptions. Si vous possédez une
|
||||
obligation qui paie tous ses intérêts en fin de vie, les autorités
|
||||
fiscales requerront souvent que vous reconnaissez/perceviez des intérêts
|
||||
chaque année, et refuser cela pourrait être traité
|
||||
comme un gain en capital. L'expression <i>intérêts accumulés,</i>
|
||||
ou <i>intérêts imputés</i> sont souvent là pour
|
||||
effrayer ceux qui sont sensibles à de telles choses...)</ul>
|
||||
|
||||
<h1>
|
||||
Gains en capital/Plus-values - Appréciation des avoirs</h1>
|
||||
L'appréciation des avoirs est, en général, une question
|
||||
assez astucieuse à traiter. C'est le cas pour certains types d'avoirs,
|
||||
pour lesquels il est difficile d'estimer correctement une augmentation
|
||||
en valeur <i>tant que vous n'avez pas vendu ces avoirs.</i>
|
||||
<p>Si vous investissez dans des <a href="xacc-ticker.html">valeurs</a>
|
||||
qui sont échangées sur une base journalière sur des
|
||||
marchés ouverts tel que des bourses d'actions, les cours peuvent
|
||||
être assez exacts, et vendre l'avoir aux prix du marché peut
|
||||
être aussi simple que d'appeler un courtier et d'émettre un
|
||||
<b>Ordre de bourse.</b>
|
||||
<p>D'un autre côté, les maisons de votre voisinage sont vendues
|
||||
bien moins souvent, et ces ventes requièrent des efforts considérables,
|
||||
générateurs de dépenses, et entraînant des négociations,
|
||||
ce qui veut dire que les estimations sont probablement moins précises.
|
||||
De la même manière, vendre une automobile utilisée
|
||||
implique un processus de négociation qui rend la tarification un
|
||||
peu moins prévisible.
|
||||
<p>Plus difficile à estimer sont les valeurs de collections d'objets
|
||||
tel que les bijoux, création d'Art, cartes de base-ball, et "Beanie
|
||||
Babies." Les marchés pour de tels objets sont quelque peu moins
|
||||
ouvert/accessible que les marchés de valeurs.
|
||||
<p>Le pire est pourtant un type de bien. Les usines contiennent souvent
|
||||
des presses et font des produits personnalisés pour construire un
|
||||
produit très spécifique qui coûte dix ou cent mille
|
||||
dollars; cet équipement peut être <i>de moins de valeur</i>
|
||||
en dehors de ce contexte très spécifique. Dans de tels cas,
|
||||
il y a plusieurs valeurs contradictoires qui peuvent être attachées
|
||||
au bien, <i>aucunes</i> d'elles sans ambiguïté ne sont correctes.
|
||||
<p>Supposons que vous achetiez un avoir devant augmenter de valeur, disons
|
||||
un tableau de Degas, et que vous vouliez suivre cela. (Une compagnie d'assurances
|
||||
se souciera de cela, même si personne d'autre ne le fait.)
|
||||
<p>Le suivi correct de la valeur en augmentation continuelle du Degas requerra
|
||||
au moins trois, plutôt peut-être les quatres comptes suivants
|
||||
(plus un compte bancaire ou de liquidités d'où l'argent pour
|
||||
l'achat provient) :
|
||||
<ul>
|
||||
<div STYLE="margin-bottom: 0cm">Un compte avoirs <i>Coût de l'avoir</i>
|
||||
pour suivre le coût original du tableau,</div>
|
||||
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">Un compte avoirs <i>Gains accumulés
|
||||
non réalisés sur Avoir</i> pour suivre les augmentations
|
||||
en valeur, et
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">Un compte revenus <i>Gains accumulés
|
||||
sur les revenus de l'avoir</i> dans lequel l'enregistrement du côté
|
||||
revenus des gains annuels dans votre richesse, et
|
||||
<p>Un compte revenus <i>Gains réalisés sur les revenus de
|
||||
l'avoir </i>qui enregistre le revenu réalisé quand vous vendez
|
||||
l'avoir.</ul>
|
||||
Les <i>gains accumulés</i> n'affectent sûrement pas vos revenus
|
||||
imposables en ayant objectif d'impôts sur le
|
||||
<i>revenu</i>, bien
|
||||
qu'ils puissent avoir quelques effets sur les impôts sur les <i>biens</i>.
|
||||
<h2>
|
||||
Le traitement des gains en capital dans GnuCash</h2>
|
||||
|
||||
<h3>
|
||||
L'acquisition</h3>
|
||||
La première chose que vous devez faire est de créer le <i>compte
|
||||
coût de l'avoir</i>, alors transférez la somme que vous avez
|
||||
payée pour ce tableau depuis votre compte bancaire vers ce compte
|
||||
avoirs pour enregistrer l'achat.
|
||||
<p>Un mois plus tard, vous avez raison de suspecter que la valeur de votre
|
||||
tableau a augmenté de 1200F. Afin d'enregistrer cela vous transférez
|
||||
1200F depuis votre compte revenus <i>gains accumulés sur un avoir
|
||||
vers votre compte avoirs</i>.
|
||||
<p>Votre fenêtre principale ressemblera à cela :
|
||||
<br><img SRC="pix/appr-main1.gif" NAME="Image1" ALT="Main window after purchase and appreciation" NOSAVE BORDER=0 height=281 width=586>
|
||||
<p>et votre compte avoirs ressemblera à cela :
|
||||
<br><img SRC="pix/appr-asset1.gif" NAME="Image2" ALT="Asset account after purchase and appreciation" NOSAVE BORDER=0 height=372 width=683>
|
||||
<h3>
|
||||
Jusqu'à ce que vous possédiez l'avoir</h3>
|
||||
L'appréciation de l'avoir est une sorte de revenus mais il n'est
|
||||
<i>pas</i> en espèces dans votre main.
|
||||
<p>Les gens qui sont devenus "riches" en 1999 grâce à l'offre
|
||||
initiale au public en bourse (IPO) de sociétés ayant rapport
|
||||
à Linux comme Red Hat Software et VA Linux Systems permettent de
|
||||
vérifier cela. Ils détiennent des options ou des actions
|
||||
qui sont <i>théoriquement </i>évaluées à des
|
||||
millions de dollars USD.
|
||||
<p>Ce qui ne veut pas dire qu'ils sont actuellement millionnaires; les
|
||||
participants principaux devaient garder leurs actions au moins six mois
|
||||
avant de vendre <i>n'importe lesquelles</i> d'entre elles. Le fait qu'ils
|
||||
<i>ne pouvaient</i> les vendre veut dire que tant qu'elles doivent en théorie
|
||||
être d'une valeur de millions de dollars sur le papier, il n'y a,
|
||||
comme à la fin de 1999, aucune voie pour eux pour légalement
|
||||
<i>recevoir ces
|
||||
</i>millions.
|
||||
<h3>
|
||||
Vendre l'avoir</h3>
|
||||
Disons qu'un autre mois plus tard les prix des tableaux de Degas ont encore
|
||||
montés, dans votre cas d'environ 2500F, d'après votre estimation.
|
||||
Vous enregistrez dûment ces 2500F comme un revenu comme ci-dessus.
|
||||
A ce moment vous décidez de vendre le tableau.
|
||||
<p>Maintenant vous avez trois possibilités :
|
||||
<ol>
|
||||
<div STYLE="margin-bottom: 0cm">Votre estimation optimiste de la valeur
|
||||
du tableau était correcte.</div>
|
||||
|
||||
<br>Le compte revenus est laissé tranquille (ou peut-être
|
||||
recevra des transferts depuis un compte revenus <i>Gain</i> <i>accumulé
|
||||
</i>vers un compte revenus <i>Gain réalisé</i>), et l'enregistrement
|
||||
est plutôt comme cela :
|
||||
<br>
|
||||
<table BORDER=0 CELLSPACING=0 CELLPADDING=2 WIDTH="242" >
|
||||
<caption><COL WIDTH=148><COL WIDTH=86></caption>
|
||||
|
||||
<tr>
|
||||
<th WIDTH="148">Compte</th>
|
||||
|
||||
<th WIDTH="86">Montant</th>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="148">Liquidités</td>
|
||||
|
||||
<td WIDTH="86">
|
||||
<div align=right>16 055,00 F</div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="148">Tableau</td>
|
||||
|
||||
<td WIDTH="86" SDVAL="-11000" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right><font color="#FF0000">-11 000,00 F</font></div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="148">Revenu du gain réalisé</td>
|
||||
|
||||
<td WIDTH="86" SDVAL="-5055" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right><font color="#FF0000">-5 055,00 F</font></div>
|
||||
</td>
|
||||
</tr>
|
||||
</table>
|
||||
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">Et si n'importe lequel des montants a été
|
||||
accumulé comme des <i>Gains accumulés,</i> le montant de
|
||||
l'avoir devrait être augmenté (closed out), compensé
|
||||
par une valeur <i>négative</i> pour le revenu <i>Gain accumulés</i>.
|
||||
Si le total qui a été accumulé était de 5000F,
|
||||
alors la transaction devrait ressembler à ce qui suit :
|
||||
<br>
|
||||
<table BORDER=0 CELLSPACING=0 CELLPADDING=2 WIDTH="265" >
|
||||
<caption><COL WIDTH=168><COL WIDTH=89></caption>
|
||||
|
||||
<tr>
|
||||
<th WIDTH="168">Compte</th>
|
||||
|
||||
<th WIDTH="89">Montant</th>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="168">Liquidités</td>
|
||||
|
||||
<td WIDTH="89" SDVAL="16055" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right>16 055,00 F</div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="168">Tableau</td>
|
||||
|
||||
<td WIDTH="89" SDVAL="-11000" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right><font color="#FF0000">-11 000,00 F</font></div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="168">Avoir du gain accumulé</td>
|
||||
|
||||
<td WIDTH="89" SDVAL="-5000" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right><font color="#FF0000">-5 000,00 F</font></div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="168">Revenu du gain réalisé</td>
|
||||
|
||||
<td WIDTH="89" SDVAL="-5055" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right><font color="#FF0000">-5 055,00 F</font></div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="168">Revenu du gain accumulé</td>
|
||||
|
||||
<td WIDTH="89" SDVAL="5000" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right>5 000,00 F</div>
|
||||
</td>
|
||||
</tr>
|
||||
</table>
|
||||
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">Notez que les deux comptes de revenus compensent
|
||||
un autre de sorte que le revenu <i>actuel</i> résultant de la transaction
|
||||
est seulement de 55F. Le reste de 5000F a précédemment été
|
||||
reconnu comme un <i>Revenu de gain accumulé.</i></ol>
|
||||
|
||||
<div STYLE="margin-bottom: 0cm"></div>
|
||||
|
||||
<ol>Vous étiez suroptimiste à propos de la valeur du tableau.
|
||||
<p>A la place de 16055F que vous pensiez que le tableau était évalué,
|
||||
il est seulement proposé à 15000F. Mais vous décidez
|
||||
pourtant de le vendre, parce que vous l'évaluez à 15000F
|
||||
de plus que ce que vous évaluez le tableau.
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">Les chiffres changent un petit peu, mais
|
||||
pas aussi dramatiquement :
|
||||
<br>
|
||||
<table BORDER=0 CELLSPACING=0 CELLPADDING=2 WIDTH="262" >
|
||||
<caption><COL WIDTH=168><COL WIDTH=86></caption>
|
||||
|
||||
<tr>
|
||||
<th WIDTH="168">Compte</th>
|
||||
|
||||
<th WIDTH="86">Montant</th>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="168">Liquidités</td>
|
||||
|
||||
<td WIDTH="86">
|
||||
<div align=right>15 000,00 F</div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="168">Tableau</td>
|
||||
|
||||
<td WIDTH="86" SDVAL="-11000" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right><font color="#FF0000">-11 000,00 F</font></div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="168">Avoir du gain accumulé</td>
|
||||
|
||||
<td WIDTH="86" SDVAL="-5000" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right><font color="#FF0000">-5 000,00 F</font></div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="168">Revenu du gain réalisé</td>
|
||||
|
||||
<td WIDTH="86" SDVAL="-4000" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right><font color="#FF0000">-4 000,00 F</font></div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="168">Revenu du gain accumulé</td>
|
||||
|
||||
<td WIDTH="86" SDVAL="5000" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right>5 000,00 F</div>
|
||||
</td>
|
||||
</tr>
|
||||
</table>
|
||||
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">Notez que les deux comptes de revenus compensent
|
||||
un autre de sorte que le revenu <i>actuel</i> résultant de la transaction
|
||||
fait ressortir une <i>pertes</i> de 1000F. C'est formidable, comme vous
|
||||
aviez précédemment reconnu 5000F de revenus.</ol>
|
||||
|
||||
<div STYLE="margin-bottom: 0cm"></div>
|
||||
|
||||
<ol>Vous avez réussi à vendre votre tableau pour plus que
|
||||
vous pensiez dans vos rêves délirants.
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">La valeur supplémentaire est, encore,
|
||||
enregistrée comme un gain, par exemple un revenu :</ol>
|
||||
|
||||
<dl>
|
||||
<table BORDER=0 CELLSPACING=0 CELLPADDING=2 WIDTH="270" >
|
||||
<caption><COL WIDTH=174><COL WIDTH=88></caption>
|
||||
|
||||
<tr>
|
||||
<th WIDTH="174">Compte</th>
|
||||
|
||||
<th WIDTH="88">Montant</th>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="174">Liquidités</td>
|
||||
|
||||
<td WIDTH="88" SDVAL="50000" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right>50 000,00 F</div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="174">Tableau</td>
|
||||
|
||||
<td WIDTH="88" SDVAL="-11000" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right><font color="#FF0000">-11 000,00 F</font></div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="174">Avoir du gain accumulé</td>
|
||||
|
||||
<td WIDTH="88" SDVAL="-5000" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right><font color="#FF0000">-5 000,00 F</font></div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="174">Revenus du gain réalisé</td>
|
||||
|
||||
<td WIDTH="88" SDVAL="-39000" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right><font color="#FF0000">-39 000,00 F</font></div>
|
||||
</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td WIDTH="174">Revenus du gain accumulé</td>
|
||||
|
||||
<td WIDTH="88" SDVAL="5000" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<div align=right>5 000,00 F</div>
|
||||
</td>
|
||||
</tr>
|
||||
</table>
|
||||
</dl>
|
||||
En pratique, il est vraiment important de garder le <i>Revenu du gain accumulé</i>
|
||||
séparé du <i>Revenu du gain réalisé,</i> comme
|
||||
ci-dessus il est sûrement ignoré par vos autorités
|
||||
fiscales, qui voudront seulement vous faire payer quelque chose sur le
|
||||
<i>Gain réalisé.</i>
|
||||
<p>En bas, nous montrons le second cas à discuter.
|
||||
<br><img SRC="pix/appr-main2.gif" NAME="Image3" ALT="Main window after sale" NOSAVE BORDER=0 height=281 width=586>
|
||||
<br><img SRC="pix/appr-asset2.gif" NAME="Image4" ALT="Asset account after sale" NOSAVE BORDER=0 height=372 width=683>
|
||||
<h2>
|
||||
Précaution à propos de l'évaluation</h2>
|
||||
Comme nous le voyons dans cette exemple, pour des biens non-financier,
|
||||
il peut être difficile d'estimer correctement la ``vraie'' valeur
|
||||
d'un bien.
|
||||
<p>Il est tout à fait facile de compter vous-même votre richesse
|
||||
en vous basant sur des estimations discutables qui ne reflètent
|
||||
pas "l'argent à la banque."
|
||||
<p>Ainsi, quand vous traitez de l'appréciation des avoirs,
|
||||
<ol>Soyez prudent avec l'estimation de valeurs.
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">Ne vous adonnez pas à un espoir secret.</ol>
|
||||
|
||||
<div STYLE="margin-bottom: 0cm"></div>
|
||||
|
||||
<ol>Jamais, au grand jamais, ne comptez sur l'argent que vous n'avez pas
|
||||
à votre banque ou en espèces.
|
||||
<p>Tant que vous n'avez pas vendu vos avoirs et récupéré
|
||||
l'argent, n'importe quel chiffres sur le papier (ou une preuve magnétique
|
||||
sur votre disque dur) n'est rien de plus que cela.
|
||||
<p>Si vous pouvez convaincre avec réalisme un banquier de vous prêter
|
||||
de l'argent en utilisant les biens comme garantie. Il est évident
|
||||
que les biens ont de la valeurs. Comme les prêteurs sont professionnellement
|
||||
suspicieux des surestimations douteuses de valeurs, vous savez ce qu'il
|
||||
vous reste à faire.
|
||||
<p>Soyez conscient : de trop nombreuses sociétés qui apparaissent
|
||||
"profitable" sur le papier quittent les affaires à la suite d'un
|
||||
épuisement des <i>liquidités,</i> précisément
|
||||
parce que les "biens de valeur" ne seront pas la même chose que l'argent
|
||||
comptant.</ol>
|
||||
|
||||
<h2>
|
||||
Taxation des gains en capital/plus-values</h2>
|
||||
Les politiques fiscales varient considérablement entre les pays,
|
||||
ainsi il est virtuellement impossible de dire quelque chose qui sera universellement
|
||||
utile.
|
||||
<p>Pourtant, il est <i>commun</i> pour les revenus générés
|
||||
par des gains en capital de n'être pas sujet à la taxation
|
||||
jusqu'à la date où le bien est réellement vendu, et
|
||||
quelque fois pas même alors.
|
||||
<p>Les propriétaires de maisons nord-américain
|
||||
<i>habituellement
|
||||
</i>trouvent que, quand ils vendent leurs résidences personnelles,
|
||||
les gains en capital qui surviennent sont exempts de taxation. Il apparaît
|
||||
que d'autres pays traitent les ventes de maisons différemment, taxant
|
||||
les gens sur de tels gains. Les autorités allemandes, par exemple,
|
||||
taxent ces gains seulement si vous possédez la propriété
|
||||
depuis moins de dix ans.
|
||||
<p><a href="mailto:cbbrowne@hex.net">J'ai</a> une histoire de mes jours
|
||||
de préparation de taxe en tant que professionnel où une famille
|
||||
vendit une ferme, et s'attendit à une facture fiscale <i>considérable</i>
|
||||
qui se trouva être virtuellement nulle en raison de la possession
|
||||
de la propriété avant 1971 (en quoi les mensonges sont une
|
||||
critique de la date du "Jour de l'évaluation" au Canada) et en raison
|
||||
du fait qu'il s'agissait d'une ferme <i>laitière,</i> avec quelques
|
||||
déductions résultant d'un régime
|
||||
<i>réellement
|
||||
singulier</i>.
|
||||
<p>En résumé, cette présentation est assez simple,
|
||||
mais la taxation souvent devient terriblement compliquée...
|
||||
<h1>
|
||||
Dépréciation des avoirs/biens</h1>
|
||||
<a NAME="depr"></a>Comparé à des estimations souvent incertaines
|
||||
à faire, où l'appréciation des avoirs est concernée,
|
||||
nous sommes ici en terrain plus solide.
|
||||
<ul>
|
||||
<div STYLE="margin-bottom: 0cm">Les gouvernements tendent à installer
|
||||
des règles précises sur la façon dont il vous est
|
||||
demandé de calculer la dépréciation à objectifs
|
||||
fiscaux.</div>
|
||||
|
||||
<p>Il est facile d'aller voir les références telles que les
|
||||
"Livres bleus" estimant de combien une automobile devrait être évalué
|
||||
après 3 années d'utilisation.</ul>
|
||||
Depuis que la dépréciation des avoirs est très souvent
|
||||
conduite par des politiques fiscales, la discussion de la dépréciation
|
||||
se concentrera dans cette direction, sur certains des plus communs schémas
|
||||
de calcul de la dépréciation.
|
||||
<p>Alors qu'il y a eu quelques discussions à propos de la manière
|
||||
d'accomplir des calculs automatisés et de création de transactions
|
||||
pour traiter des choses comme la dépréciation, il n'y a encore
|
||||
eu aucun code fonctionnel, ainsi actuellement, vous devrez faire les calculs
|
||||
à la main.
|
||||
<h2>
|
||||
Systèmes de dépréciation</h2>
|
||||
|
||||
<h3>
|
||||
Dépréciation linéaire</h3>
|
||||
La dépréciation linéaire diminue la valeur d'un bien
|
||||
par un montant fixé pour chaque période jusqu'à ce
|
||||
que la valeur nette soit nulle. C'est le calcul le plus <i>simple</i>,
|
||||
comme vous estimez une durée de vie utile, et simplement divisez
|
||||
le coût de manière égale au cours de la durée
|
||||
de vie.
|
||||
|
||||
<p STYLE="margin-bottom: 0cm"><b>Exemple :</b> Vous avez acheté
|
||||
un ordinateur pour $1500 et souhaitez le déprécier sur une
|
||||
période de 5 années. Chaque année le montant de dépréciation
|
||||
est de $300, aboutissant aux calculs suivants :
|
||||
<br>
|
||||
<div STYLE="margin-bottom: 0cm"></div>
|
||||
|
||||
<br>
|
||||
<table CELLSPACING=2 CELLPADDING=2 >
|
||||
<tr>
|
||||
<th>Année</th>
|
||||
|
||||
<th>Dépréciation</th>
|
||||
|
||||
<th>Valeur restante</th>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>1</td>
|
||||
|
||||
<td>300</td>
|
||||
|
||||
<td>1200</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>2</td>
|
||||
|
||||
<td>300</td>
|
||||
|
||||
<td>900</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>3</td>
|
||||
|
||||
<td>300</td>
|
||||
|
||||
<td>600</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>4</td>
|
||||
|
||||
<td>300</td>
|
||||
|
||||
<td>300</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>5</td>
|
||||
|
||||
<td>300</td>
|
||||
|
||||
<td>0</td>
|
||||
</tr>
|
||||
</table>
|
||||
|
||||
<h3>
|
||||
Dépréciation géométrique</h3>
|
||||
A chaque période, le bien est déprécié d'un
|
||||
pourcentage fixé dans la précédente période
|
||||
de sa valeur. Dans ce système, le reste de la valeur d'un bien diminuant
|
||||
exponentiellement est ce qui reste de la valeur à la fin et qui
|
||||
est plus grand que zéro (par exemple - une valeur de revente).
|
||||
<p><i>Faites attention : les autorités fiscales peuvent demander
|
||||
(ou permettre) un plus large pourcentage dans la première période.</i>
|
||||
D'un autre côté, au Canada, c'est changé/inversé,
|
||||
comme ils permettent seulement une
|
||||
<i>moitié </i>de la part de "Remise
|
||||
du coût du capital" dans la première année.
|
||||
<p>Le résultat de cette approche est que la valeur du bien diminue
|
||||
plus rapidement au départ qu'à la fin, ce qui est <i>probablement</i>
|
||||
plus réaliste pour la plupart des biens qu'un système linéaire.
|
||||
C'est certainement vrai pour les automobiles.
|
||||
|
||||
<p STYLE="margin-bottom: 0cm"><b>Exemple:</b> Nous prenons le même
|
||||
exemple que précédemment, avec une dépréciation
|
||||
annuelle de 30%.
|
||||
<br>
|
||||
<div STYLE="margin-bottom: 0cm"></div>
|
||||
|
||||
<br>
|
||||
<table CELLSPACING=2 CELLPADDING=2 >
|
||||
<tr>
|
||||
<th>Année</th>
|
||||
|
||||
<th>Dépréciation</th>
|
||||
|
||||
<th>Valeur restante</th>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>1</td>
|
||||
|
||||
<td>450</td>
|
||||
|
||||
<td>1050</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>2</td>
|
||||
|
||||
<td>315</td>
|
||||
|
||||
<td>735</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>3</td>
|
||||
|
||||
<td>220.50</td>
|
||||
|
||||
<td>514.50</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>4</td>
|
||||
|
||||
<td>154.35</td>
|
||||
|
||||
<td>360.15</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>5</td>
|
||||
|
||||
<td>108.05</td>
|
||||
|
||||
<td>252.10</td>
|
||||
</tr>
|
||||
</table>
|
||||
|
||||
<h3>
|
||||
Somme de chiffres</h3>
|
||||
Une troisième méthode, la plus souvent employé dans
|
||||
les pays Anglo/Saxon est la méthode de la "somme de chiffres". En
|
||||
voici une illustration :
|
||||
|
||||
<p STYLE="margin-bottom: 0cm"><b>Exemple :</b> Premièrement, vous
|
||||
divisez la valeurs des biens par la somme des années d'utilisation.
|
||||
Dans notre exemple, avec la valeur d'un bien de $1500 qui est utilisé
|
||||
sur une période de cinq années, vous avez 1500/(1+2+3+4+5)=100.
|
||||
La dépréciation et la valeur du bien sont alors calculées
|
||||
comme suit :
|
||||
<br>
|
||||
<div STYLE="margin-bottom: 0cm"></div>
|
||||
|
||||
<br>
|
||||
<table CELLSPACING=2 CELLPADDING=2 >
|
||||
<tr>
|
||||
<th>Année</th>
|
||||
|
||||
<th>Dépréciation</th>
|
||||
|
||||
<th>Valeur restante</th>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>1</td>
|
||||
|
||||
<td>100*5=500</td>
|
||||
|
||||
<td>1000</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>2</td>
|
||||
|
||||
<td>100*4=400</td>
|
||||
|
||||
<td>600</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>3</td>
|
||||
|
||||
<td>100*3=300</td>
|
||||
|
||||
<td>300</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>4</td>
|
||||
|
||||
<td>100*2=200</td>
|
||||
|
||||
<td>100</td>
|
||||
</tr>
|
||||
|
||||
<tr>
|
||||
<td>5</td>
|
||||
|
||||
<td>100*1=100</td>
|
||||
|
||||
<td>0</td>
|
||||
</tr>
|
||||
</table>
|
||||
|
||||
<h2>
|
||||
Le traitement de la dépréciation dans gnucash</h2>
|
||||
Afin de suivre la dépréciation d'un bien, vous avez besoin
|
||||
:
|
||||
<ul>
|
||||
<div STYLE="margin-bottom: 0cm">Un compte avoirs <i>Coût de l'avoir</i>
|
||||
pour suivre la valeur originale;</div>
|
||||
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">Un compte avoirs <i>Dépréciation
|
||||
accumulée</i> dans lequel est collecté la somme de tous les
|
||||
montants de dépréciation des années;
|
||||
<p>Un compte dépenses <i>Dépense de dépréciation
|
||||
</i>dans lequel enregistrer les dépenses périodiques de dépréciation.</ul>
|
||||
La première étape, encore, est d'enregistrer l'achat de vos
|
||||
biens en transférant l'argent d'un compte bancaire vers le compte
|
||||
<i>coût de bien</i>. Ensuite, dans chaque période comptable
|
||||
vous enregistrez la dépréciation comme une dépense
|
||||
dans le compte approprié.
|
||||
<p>Les deux fenêtres ci-dessous montrent votre compte avoirs et la
|
||||
fenêtre principale après la troisième année
|
||||
de dépréciation en utilisant un système de "somme
|
||||
de chiffres" pour l'exemple ci-dessous.
|
||||
<br><img SRC="pix/depr-asset.gif" NAME="Image5" ALT="Asset account after depreciation" NOSAVE BORDER=0 height=372 width=683>
|
||||
<br><img SRC="pix/depr-main.gif" NAME="Image6" ALT="Main window after depreciation" NOSAVE BORDER=0 height=281 width=586>
|
||||
<h2>
|
||||
Un mot d'avertissement</h2>
|
||||
|
||||
<div STYLE="margin-bottom: 0cm">Depuis que la dépréciation
|
||||
et le sujet des impôts sont définis de manière précise,
|
||||
vous n'êtes pas toujours libre dans le choix de votre méthode.
|
||||
La correction de mauvais calculs coûtera bien plus de temps et d'ennui
|
||||
que d'obtenir des calculs bon la première fois. Ainsi, si vous projetez
|
||||
de déprécier les biens, il est prudent d'être sûr
|
||||
du système qu'il vous sera permit <i>ou requis</i> d'utiliser.</div>
|
||||
|
||||
<br>
|
||||
<hr>
|
||||
<br>
|
||||
<p>Retour à la <a href="xacc-main.html">Page principale de la documentation.</a>.
|
||||
<br>
|
||||
<br>
|
||||
</body>
|
||||
</html>
|
||||
@ -1,17 +0,0 @@
|
||||
<!doctype html public "-//w3c//dtd html 4.0 transitional//en">
|
||||
<html>
|
||||
<head>
|
||||
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
|
||||
<meta name="GENERATOR" content="Mozilla/4.7 [fr] (Win98; I) [Netscape]">
|
||||
<title>Rapport de suivi du solde/bilan</title>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
</head>
|
||||
<body>
|
||||
|
||||
<h1>
|
||||
Rapport du suivi du solde</h1>
|
||||
<i>FIXME: Documenter ce rapport!</i>
|
||||
<hr>
|
||||
<p>Retour à la <a href="xacc-main.html">Page principale de la documentation.</a>
|
||||
</body>
|
||||
</html>
|
||||
@ -1,20 +0,0 @@
|
||||
<!doctype html public "-//w3c//dtd html 4.0 transitional//en">
|
||||
<html>
|
||||
<head>
|
||||
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
|
||||
<meta name="GENERATOR" content="Mozilla/4.7 [fr] (Win98; I) [Netscape]">
|
||||
<title>Feuille du solde/bilan</title>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
</head>
|
||||
<body>
|
||||
|
||||
<h1>
|
||||
Bilan</h1>
|
||||
Ce rapport résume votre Actifs (avoirs), Passif (dettes), et Capitaux
|
||||
propres.
|
||||
<p>Il n'y a pas actuellement pas d'options pour ce rapport, mais l'option
|
||||
pour spécifier une date pour laquelle le bilan est calculé
|
||||
sera ajouté bientôt.
|
||||
<p>Retour à la <a href="xacc-main.html">Page principale de la documentation.</a>
|
||||
</body>
|
||||
</html>
|
||||
File diff suppressed because it is too large
Load Diff
@ -1,49 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE>L'entrée de dates</TITLE>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#eeeeee">
|
||||
<H1>L'entrée de dates</H1>
|
||||
<P>La cellule/case de la date fonctionne avec les raccourcis clavier
|
||||
suivants :
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><TT>+ , = </TT>incrémente
|
||||
d'un jour
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><TT>_ , - </TT>décrémente
|
||||
d'un jour
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><TT>} , ] </TT>incrémente
|
||||
d'un mois
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><TT>{ , [ </TT>décrémente
|
||||
d'un mois
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><TT>M , m </TT>début du
|
||||
mois
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><TT>H , h </TT>fin du mois
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><TT>Y , y </TT>début de
|
||||
l'année
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><TT>R , r </TT>fin de l'année
|
||||
</P>
|
||||
<LI><P><TT>T , t </TT>aujourd'hui
|
||||
</P>
|
||||
</UL>
|
||||
<P STYLE="margin-bottom: 0cm">GnuCash peut être compilé
|
||||
pour utiliser soit les dates au format européen, soit les
|
||||
dates au format américain. <BR>Chercher <I>UK_DATES</I> dans
|
||||
dates.h
|
||||
</P>
|
||||
<HR>
|
||||
<P>Retour à la <A HREF="xacc-main.html">Page principale de la
|
||||
documentation.</A>
|
||||
</P>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,165 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE>Utilisation de la fonction de la double entrée</TITLE>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#eeeeee">
|
||||
<H1><FONT SIZE=6>Qu'est-ce que la comptabilité en double
|
||||
livret/double entrée?</FONT></H1>
|
||||
<P>La comptabilité en double livret est une méthodologie
|
||||
comptable introduite au 13ème siècle pour s'assurer que
|
||||
chaque transaction est correctement équilibrée/égale.
|
||||
</P>
|
||||
<P>Comme celles-ci sont toutes requises pour s'équilibrer, la
|
||||
probabilité qu'une erreur sur les données entrées
|
||||
aie été faite est bien moindre. Pour les grands et
|
||||
complexes ensembles de comptes avec beaucoup de transactions, il est
|
||||
facile de faire des erreurs qui peuvent continuer à rester
|
||||
indétectées pendant longtemps, et être
|
||||
épouvantablement difficile à localiser, même
|
||||
quand la comptabilité en double livret est utilisée.
|
||||
</P>
|
||||
<P>Une transaction à double entrée est une transaction
|
||||
qui contient des entrées pour deux comptes (ou plus), qui
|
||||
s'annulent l'une et l'autre. Un compte est <I>débité</I>
|
||||
d'un montant exactement égal à celui dont l'autre <I>est
|
||||
crédité. </I><SPAN STYLE="font-style: normal">En</SPAN>
|
||||
s'assurant que chaque transaction s'équilibre/s'annule, un
|
||||
ensemble équilibré de comptes est garanti. Cela ne vous
|
||||
empêche pas d'avoir des erreurs, mais élimine
|
||||
certainement le grand type d'erreurs du genre : <B>J'ai oublié
|
||||
d'entrer cette partie de la transaction</B>.
|
||||
</P>
|
||||
<P>La double entrée peut être introduite d'une façon
|
||||
plus intuitive grâce à la notion de transfert d'un
|
||||
compte bancaire vers un autre, où un montant est retiré
|
||||
d'un compte et déposé dans un autre. C'est
|
||||
effectivement le "rôle" de la comptabilité en
|
||||
double livret; si vous avez ajouté quelque chose dans un
|
||||
compte, vous <I>devez</I> avoir un autre composant de cette
|
||||
transaction pour équilibrer cela.
|
||||
</P>
|
||||
<P><B>Pas forcément un aparté :</B> Si vous regardez
|
||||
votre relevé de compte, il est typiquement décrit en
|
||||
détail à partir du <B>point de vue de la banque</B>,
|
||||
qui est exactement l'<I>opposé</I> du vôtre. Par
|
||||
exemple, quand vous y mettez de l'argent, effectuant un dépôt,
|
||||
qui établit un <B>DÉBIT</B> de leur part/pour eux.
|
||||
</P>
|
||||
<P>Peut-être moins évident est le fait que la double
|
||||
entrée peut être utilisée pour représenter
|
||||
les revenus et dépenses aussi bien que les transferts
|
||||
bancaires. Regardez la fenêtre d'aide "<A HREF="xacc-expense.html">Revenu/Dépense</A>"
|
||||
pour plus d'informations.
|
||||
</P>
|
||||
<P><A NAME="IDENTITY"></A>Dans un système traditionnel qui
|
||||
enregistre les débits et crédits séparément,
|
||||
l'identité de toutes les transactions sont requises pour
|
||||
satisfaire que : <TT>Total de débits = Total de crédits.</TT>
|
||||
</P>
|
||||
<P>Le fait que l'identité requiert seulement que le <I>total</I>
|
||||
des soldes s'équilibre montre que c'est un petit peu trompeur
|
||||
d'appeler celle-ci comptabilité de la <I>double</I>-entée;
|
||||
il serait plus exact de l'appeler comptabilité
|
||||
<I>multiple-</I>entrée. Malheureusement, il y a 700 ans
|
||||
d'histoire d'utilisation de ce terme, ce qui est suffisamment
|
||||
décourageant pour le changer. (Et certains pensent qu'UNIX a
|
||||
quelques croustillants et vieux morceaux d'étrangeté.
|
||||
Ah!)
|
||||
</P>
|
||||
<P>GnuCash traite les "Débits" comme valeurs
|
||||
positives, et "Crédits" comme valeurs négatives,
|
||||
de telle façon que cette identité est simplifiée
|
||||
en : <TT>valeur<SUB>1</SUB> + valeur<SUB>2</SUB> + valeur<SUB>3</SUB>
|
||||
+ ... = 0</TT>.
|
||||
</P>
|
||||
<H1>Utiliser la double entrée/double livret</H1>
|
||||
<H2>Création de transactions</H2>
|
||||
<P>Pour créer une transaction à double-entrée :
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P>Cliquez sur une boîte dans la colonne marquée
|
||||
<TT>Transfert depuis</TT> sur le côté gauche du
|
||||
registre.
|
||||
</P>
|
||||
<P STYLE="margin-bottom: 0cm">Un menu se déroulera, listant
|
||||
tous les comptes depuis lequel un transfert peut être réalisé.</P>
|
||||
<P STYLE="margin-bottom: 0cm"></P>
|
||||
<LI><P>Sélectionnez-en un.
|
||||
</P>
|
||||
<P>Quand vous enregistrez la transaction, la double entrée
|
||||
sera automatiquement réalisée, et la transaction
|
||||
apparaîtra automatiquement dans toutes les fenêtres
|
||||
montrant les comptes transféré-depuis et
|
||||
transféré-vers.</P>
|
||||
</UL>
|
||||
<H2>Changement des transactions</H2>
|
||||
<P>Pour <I>changer</I> une transaction à double entrée
|
||||
:
|
||||
</P>
|
||||
<P>Afficher simplement la transaction dans n'importe quelle fenêtre
|
||||
dans laquelle elle apparaît.</P>
|
||||
<P>Tout changement effectué sera automatiquement reflété
|
||||
dans l'ensemble des comptes et dans toutes les fenêtres
|
||||
affichant la transaction.
|
||||
</P>
|
||||
<P>De la même manière, quand une transaction à
|
||||
double entrée est supprimée, les répartitions
|
||||
seront supprimés depuis l'ensemble des comptes; et les soldes
|
||||
seront automatiquement recalculés pour l'<I>ensemble</I> des
|
||||
comptes.
|
||||
</P>
|
||||
<P>Pour changer le compte de transfert, sélectionnez
|
||||
simplement un nouveau compte depuis le menu déroulant. Quand
|
||||
vous enregistrez la transaction, elle sera automatiquement
|
||||
sélectionnée depuis le vieux compte, et insérée
|
||||
dans le nouveau compte.
|
||||
</P>
|
||||
<H1>Nettoyage impeccable</H1>
|
||||
<P>GnuCash peut être configuré pour être strict ou
|
||||
"relâché" à propos de la double entrée.
|
||||
</P>
|
||||
<P>En mode "relâché", vous pouvez créer
|
||||
des <I>transactions anormales/non équilibrées</I>,
|
||||
c'est à dire, des transactions où les répartitions
|
||||
ne s'équilibrent pas pour faire zéro. Cela met de côté
|
||||
la validation qui vient en utilisant le schéma le plus strict
|
||||
de la double entrée, qui n'est probablement pas réellement
|
||||
une prudente modification. En effet :
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Si vous n'êtes pas sûr
|
||||
de ce que vous faites, vous ne voulez probablement pas mettre de
|
||||
côté la validation de la <B>double entrée,</B>
|
||||
comme cela vous aide à garder vos comptes équilibrés
|
||||
même quand tout cela n'est pas clair.
|
||||
</P>
|
||||
<LI><P>Si vous êtes une <I>"bête"/expert de la
|
||||
comptabilité,</I> vous savez ce qui est <I>réellement
|
||||
important</I> de garder en équilibre et préférerez
|
||||
encore la <B>double entrée.</B>
|
||||
</P>
|
||||
</UL>
|
||||
<P STYLE="margin-bottom: 0cm">Mais si vous décidez de
|
||||
"dépasser le système", et d'avoir un nombre
|
||||
de transactions non équilibrées, vous voudrez
|
||||
probablement nettoyer ce travail à un certain point. Pour
|
||||
nettoyer ces transactions anormales/non équilibrées,
|
||||
vous pouvez choisir "Nettoyage" à partir de la
|
||||
fenêtre du menu. Cela examinera chaque transaction; si la
|
||||
transaction ne s'équilibre pas, une entrée
|
||||
divisée/répartie sera créée et placée
|
||||
dans un compte nommé "<B>Anormal/Unbalanced</B>".
|
||||
Vous pouvez alors revoir ces divisions/répartitions et les
|
||||
déplacer vers leurs comptes appropriés.
|
||||
</P>
|
||||
<P STYLE="margin-bottom: 0cm"><BR>
|
||||
</P>
|
||||
<HR>
|
||||
<P>Retour à la <A HREF="xacc-main.html">Page principale de la
|
||||
documentation.</A> <BR>
|
||||
</P>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,239 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE>Utilisation des comptes Revenus/Dépenses</TITLE>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#eeeeee">
|
||||
<H1>Que sont les Revenus et Dépenses ?</H1>
|
||||
<P>Les mots "Revenu" et "Dépenses " sont
|
||||
bigrement simple; n'importe qui pense savoir ce qu'ils veulent dire;
|
||||
c'est <I>habituellement</I> ce qui suit : <B>Quand j'achète
|
||||
quelque chose, c'est une dépense, et quand je reçois de
|
||||
l'argent, c'est un revenu.</B>
|
||||
</P>
|
||||
<P>Cela simplifie trop les choses; il est souvent une <I>assez-bonne</I>
|
||||
approximation quand je fais de la comptabilité personnelle,
|
||||
mais quand je fais fonctionner un commerce, revenus et dépenses
|
||||
ont souvent été reconnu/identifié comme ayant
|
||||
lieu quand quelques "événement critique" ont
|
||||
lieu et qui peut-être ne correspondent pas parfaitement à
|
||||
"quand l'argent comptant rentre ou sort".
|
||||
</P>
|
||||
<P>Par exemple, les sociétés habituellement doivent
|
||||
reconnaître revenus <I>quand une vente se passe.</I> Cela veut
|
||||
dire que j'ai reconnu une vente de 100 000F <I>sur le moment avec moi
|
||||
et le client nous serrant la main lors de l'accord.</I>
|
||||
</P>
|
||||
<P>Depuis que l'argent ne rentre pas, les ventes ont été
|
||||
estimé d'une autre manière; la manière qui est
|
||||
faite est de <B>cumuler</B> une vente à ce moment, et la faire
|
||||
mettre dans le solde de la transaction, plutôt que d'ajouter
|
||||
quelque chose en argent comptant, j'ajoute les 100 000F de la vente
|
||||
dans <B>Crédit fournisseurs.</B>
|
||||
</P>
|
||||
<P>Dans un système à double entrée, deux sortes
|
||||
de comptes doivent être créés: certains de type
|
||||
"Revenus" et d'autres de type "Dépenses ".
|
||||
(Il tend à y avoir beaucoup plus de différentes sortes
|
||||
de dépenses qu'il y a de revenus.)
|
||||
</P>
|
||||
<P>Les Revenus de ce genre: salaire, primes, intérêts
|
||||
bancaires et les dividendes d'actions sont alors enregistrés
|
||||
comme transferts depuis un compte revenus vers un compte bancaire
|
||||
(ou, en général, quelques avoirs (actif) ). De la même
|
||||
manière, les dépenses sont enregistrées comme
|
||||
des transferts depuis un compte de carte de crédit (ou, en
|
||||
général, un compte de passif(dettes)).
|
||||
</P>
|
||||
<P>Une autre voie pour décrire la nécessité de
|
||||
la "double entrée" est que quand vous recevez un
|
||||
revenu, deux choses se passent :
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Vous recevez une somme d'<I>argent,</I>
|
||||
et devez enregistrer cet effet sur votre compte bancaire.
|
||||
</P>
|
||||
<LI><P>Vous avez reçu un revenu, et devez enregistrer cet
|
||||
effet sur un compte de revenus.
|
||||
</P>
|
||||
</UL>
|
||||
<P STYLE="margin-bottom: 0cm">Quand, par exemple, le salaire est
|
||||
déposé dans un compte bancaire, le compte bancaire est
|
||||
crédité, et le compte de revenus est débité,
|
||||
ainsi :
|
||||
</P>
|
||||
<TABLE WIDTH=270 BORDER=0 CELLPADDING=2 CELLSPACING=0>
|
||||
<COL WIDTH=109>
|
||||
<COL WIDTH=75>
|
||||
<COL WIDTH=74>
|
||||
<TR>
|
||||
<TH WIDTH=109>
|
||||
<P>Compte</P>
|
||||
</TH>
|
||||
<TH WIDTH=75>
|
||||
<P>Débit</P>
|
||||
</TH>
|
||||
<TH WIDTH=74>
|
||||
<P>Crédit</P>
|
||||
</TH>
|
||||
</TR>
|
||||
<TR>
|
||||
<TD WIDTH=109>
|
||||
<P>Compte chèques</P>
|
||||
</TD>
|
||||
<TD WIDTH=75>
|
||||
<P ALIGN=RIGHT>1.600,00F</P>
|
||||
</TD>
|
||||
<TD WIDTH=74></TD>
|
||||
</TR>
|
||||
<TR>
|
||||
<TD WIDTH=109>
|
||||
<P>Salaire</P>
|
||||
</TD>
|
||||
<TD WIDTH=75></TD>
|
||||
<TD WIDTH=74>
|
||||
<P ALIGN=RIGHT>1.600,00F</P>
|
||||
</TD>
|
||||
</TR>
|
||||
</TABLE>
|
||||
<P STYLE="margin-bottom: 0cm">Cela peut être volontairement
|
||||
étendu à un grand nombre d'éléments
|
||||
"répartis" ainsi :
|
||||
</P>
|
||||
<TABLE WIDTH=298 BORDER=0 CELLPADDING=2 CELLSPACING=0>
|
||||
<COL WIDTH=132>
|
||||
<COL WIDTH=75>
|
||||
<COL WIDTH=79>
|
||||
<TR>
|
||||
<TH WIDTH=132>
|
||||
<P>Compte</P>
|
||||
</TH>
|
||||
<TH WIDTH=75>
|
||||
<P>Débit</P>
|
||||
</TH>
|
||||
<TH WIDTH=79>
|
||||
<P>Crédit</P>
|
||||
</TH>
|
||||
</TR>
|
||||
<TR>
|
||||
<TD WIDTH=132>
|
||||
<P>Compte chèques</P>
|
||||
</TD>
|
||||
<TD WIDTH=75>
|
||||
<P ALIGN=RIGHT>1.300,00F</P>
|
||||
</TD>
|
||||
<TD WIDTH=79></TD>
|
||||
</TR>
|
||||
<TR>
|
||||
<TD WIDTH=132>
|
||||
<P>Impôts sur le revenu</P>
|
||||
</TD>
|
||||
<TD WIDTH=75 SDVAL="200" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<P ALIGN=RIGHT>200,00 F</P>
|
||||
</TD>
|
||||
<TD WIDTH=79></TD>
|
||||
</TR>
|
||||
<TR>
|
||||
<TD WIDTH=132>
|
||||
<P>Sécurité sociale</P>
|
||||
</TD>
|
||||
<TD WIDTH=75 SDVAL="100" SDNUM="1036;0;# ##0,00 [$F-40C];[RED]-# ##0,00 [$F-40C]">
|
||||
<P ALIGN=RIGHT>100,00 F</P>
|
||||
</TD>
|
||||
<TD WIDTH=79></TD>
|
||||
</TR>
|
||||
<TR>
|
||||
<TD WIDTH=132>
|
||||
<P>Salaire</P>
|
||||
</TD>
|
||||
<TD WIDTH=75></TD>
|
||||
<TD WIDTH=79>
|
||||
<P ALIGN=RIGHT>1.600,00F</P>
|
||||
</TD>
|
||||
</TR>
|
||||
</TABLE>
|
||||
<P>Il peut y avoir un lot entier de plus de deux entrées dans
|
||||
la transaction, mais la somme totale des débits, de 1.600,00F,
|
||||
pourtant égalera la somme totale des crédits,
|
||||
1.600,00F.
|
||||
</P>
|
||||
<P>Si, comme avec <B>GnuCash,</B> tout est forcé sur une
|
||||
colonne, de façon à ce que les <B>débits</B>
|
||||
soit représentés par des valeurs positives, et les
|
||||
<B>crédits</B> sont représentés par des valeurs
|
||||
négatives, les comptes revenus/dépenses font une chose
|
||||
légèrement non-intuitive et vous voyez des revenus
|
||||
comme valeurs <I>négatives</I>. Cela <I>apparaît</I>
|
||||
contraire à l'intuition, mais c'est néanmoins
|
||||
nécessaire pour que l'ordre de l'<A HREF="xacc-double.html#IDENTITY">identité
|
||||
de la comptabilité de la double-entrée se maintienne
|
||||
vraie</A>.</P>
|
||||
<P>Une autre manière de voir la façon dont les comptes
|
||||
revenus et dépenses sont spéciaux est que leurs totaux
|
||||
de comptes n'apparaissent pas directement sur la feuille du
|
||||
solde/bilan. Une feuille du solde montre la "Valeur nette":
|
||||
la somme de tous les avoirs moins toutes les dettes.
|
||||
</P>
|
||||
<P>Les revenus et dépenses ne sont ni des avoirs ni des
|
||||
dettes, et ainsi n'apparaissent pas sur la feuille du solde. Ce qui
|
||||
apparaît sur la feuille du solde est leurs effets sur les
|
||||
<B>capitaux propres.</B>
|
||||
</P>
|
||||
<P>Il y a un rapport séparé, un rapport "Pertes et
|
||||
profits" (P&P), pour analyser les revenus et dépenses.
|
||||
Le profit total (ou pertes) est calculé comme le total des
|
||||
revenus moins le total des dépenses. D'une manière
|
||||
agréablement symétrique, étant donné que
|
||||
les avoirs et les dettes ne sont ni des revenus et ni des dépenses,
|
||||
<I>ils</I> n'apparaissent pas également sur l'état des
|
||||
Pertes et Profits.
|
||||
</P>
|
||||
<P>Même si malgré tout, ces comptes peuvent être
|
||||
en quelque sorte "spéciaux", vous n'avez pas besoin
|
||||
de faire quelque chose de particulièrement spécial pour
|
||||
utiliser les comptes de revenus et dépenses. GnuCash traite
|
||||
les valeurs automatiquement, de façon à ce que si vous
|
||||
enregistrez proprement les effets des transactions sur votre compte
|
||||
bancaire ou de carte de crédit, la face revenus/dépenses
|
||||
de la transaction devrait aussi être traitée
|
||||
correctement.
|
||||
</P>
|
||||
<P>Lorsque les choses deviennent "particulières", et
|
||||
que vous avez besoin d'une compréhension plus profonde de
|
||||
celles-ci, est quand les montants sont transférés entre
|
||||
les comptes revenus/dépenses. (Les <I>causes</I> pour de tels
|
||||
transferts tendent à être particulières, ainsi
|
||||
c'est une jolie exposition pour celui-ci d'être une jolie
|
||||
situation singulière.)
|
||||
</P>
|
||||
<H2><FONT SIZE=6>Utiliser les comptes Revenus/Dépenses</FONT></H2>
|
||||
<P>Pour utiliser un compte revenus/dépenses, créez -en
|
||||
un simplement depuis la fenêtre de dialogue "Nouveau
|
||||
Compte", et alors soyez sûr de transférer
|
||||
revenus/dépenses vers celui où vous enregistrez feuille
|
||||
de paie, intérêt, etc.
|
||||
</P>
|
||||
<P>Vous souhaitez sans doute créer un certain nombre de
|
||||
comptes de revenus et dépenses. Il peut être utile de
|
||||
regarder le <A HREF="xacc-groups.html#SAMPLECHART">Tableau de comptes
|
||||
d'exemple</A> pour avoir des idées.
|
||||
</P>
|
||||
<P>Cette séparation des revenus et dépenses est
|
||||
sûrement utile quand <I>le temps des impôts</I> arrive.
|
||||
</P>
|
||||
<H1><FONT SIZE=6>Utilisation de la terminologie dans d'autres
|
||||
logiciels</FONT></H1>
|
||||
<P STYLE="margin-bottom: 0cm">Si vous avez utilisé d'autres
|
||||
logiciels de finances personnelles, sachez que <A HREF="xacc-quicken.html#QUICKENCATS">Quicken
|
||||
les appelle "Catégories."</A>
|
||||
</P>
|
||||
<P STYLE="margin-bottom: 0cm"><BR>
|
||||
</P>
|
||||
<HR>
|
||||
<P>Retour à la <A HREF="xacc-main.html">Page principale de la
|
||||
documentation.</A>
|
||||
</P>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,52 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE>Préférences</TITLE>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#eeeeee">
|
||||
<H1>Préférences</H1>
|
||||
<P>Vous pouvez personnaliser le comportement de GnuCash en changeant
|
||||
les paramètres dans cette boîte de dialogue. Tous les
|
||||
paramètres sont automatiquement sauvegardés ainsi que
|
||||
les changements qui sont préservés pour de futures
|
||||
sessions.
|
||||
</P>
|
||||
<P>Pour changer les paramètres, cliquez simplement pour
|
||||
sélectionner la page appropriée, alors faites les
|
||||
changements souhaités, et cliquez sur le bouton "Appliquer"
|
||||
pour voir vos changements prendre effet. Cliquez sur "OK"
|
||||
applique les changements, alors fermez la boîte de dialogue
|
||||
propriétés. Le bouton "Fermer" ferme
|
||||
simplement la boîte de dialogue sans appliquer les derniers
|
||||
changements.
|
||||
</P>
|
||||
<P>Les paramètres sont groupés dans les catégories
|
||||
suivantes :
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><B>Champs du compte :</B> règle
|
||||
les champs qui sont affichés dans la liste de compte de la
|
||||
fenêtre principale.
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><B>Types de comptes :</B> règle
|
||||
ceux des types de comptes qui sont affichés dans la fenêtre
|
||||
principale.
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><B>Général :</B>
|
||||
toute chose qui s'ajuste n'importe où autrement.
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><B>International :</B> Options
|
||||
relatives aux formats affichant la date et l'heure.
|
||||
</P>
|
||||
<LI><P><B>Registre :</B> Options relatives à l'apparence par
|
||||
défaut des registres du compte.
|
||||
</P>
|
||||
</UL>
|
||||
<HR>
|
||||
<P>Retour à la <A HREF="xacc-main.html">Page principale de la
|
||||
documentation.</A>
|
||||
</P>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,408 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//FR">
|
||||
<html>
|
||||
<head>
|
||||
<title>GPL (adaptation française non officielle)</title>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
</head>
|
||||
<body>
|
||||
<h1>GPL</h1>
|
||||
|
||||
<h2>Introduction</h2>
|
||||
This is an unofficial translation of the GNU General Public License into
|
||||
French. It was not published by the Free Software Foundation, and does not
|
||||
legally state the distribution terms for software that uses the GNU
|
||||
GPL--only the original English text of the GNU GPL does that. However, we
|
||||
hope that this translation will help French speakers understand the GNU GPL
|
||||
better.
|
||||
<p>
|
||||
Voici (http://www.linux-france.org/article/these/gpl.html) une adaptation non
|
||||
officielle de la Licence Publique Générale du projet GNU. Elle n'a pas été
|
||||
publiée par la Free Software Foundation et son contenu n'a aucune portée
|
||||
légale car seule la version anglaise de ce document détaille le mode de
|
||||
distribution des logiciels sous GNU GPL. Nous espérons cependant qu'elle
|
||||
permettra aux francophones de mieux comprendre la GPL.
|
||||
|
||||
<h2>Licence Publique Générale GNU Version 2, Juin 1991</h2>
|
||||
|
||||
Copyright © Free Software Foundation, Inc.<br>
|
||||
59 Temple Place, Suite 330,
|
||||
Boston, MA 02111-1307<br>
|
||||
États-Unis, 1989, 1991.<br>
|
||||
La copie et la distribution de copies exactes de ce document sont
|
||||
autorisées, mais aucune modification n'est permise.
|
||||
|
||||
<h2>Préambule</h2>
|
||||
|
||||
Les licences d'utilisation de la plupart des programmes sont définies pour
|
||||
limiter ou supprimer toute liberté à l'utilisateur. À l'inverse, la
|
||||
Licence Publique Générale (General Public License) est destinée à vous
|
||||
garantir la liberté de partager et de modifier les logiciels libres, et de
|
||||
s'assurer que ces logiciels sont effectivement accessibles à tout
|
||||
utilisateur.<p>
|
||||
|
||||
Cette Licence Publique Générale s'applique à la plupart des programmes de
|
||||
la Free Software Foundation, comme à tout autre programme dont l'auteur
|
||||
l'aura décidé (d'autres logiciels de la FSF sont couverts pour leur part
|
||||
par la Licence Publique Générale pour Bibliothèques GNU (LGPL)). Vous
|
||||
pouvez aussi appliquer les termes de cette Licence à vos propres
|
||||
programmes, si vous le désirez.<p>
|
||||
|
||||
<em>Liberté</em> des logiciels ne signifie pas nécessairement
|
||||
<em>gratuité</em>. Notre Licence est conçue pour vous assurer la liberté de
|
||||
distribuer des copies des programmes, gratuitement ou non, de recevoir le
|
||||
code source ou de pouvoir l'obtenir, de modifier les programmes ou d'en
|
||||
utiliser des éléments dans de nouveaux programmes libres, en sachant que
|
||||
vous y êtes autorisé.<p>
|
||||
|
||||
Afin de garantir ces droits, nous avons dû introduire des restrictions
|
||||
interdisant à quiconque de vous les refuser ou de vous demander d'y
|
||||
renoncer. Ces restrictions vous imposent en retour certaines obligations si
|
||||
vous distribuez ou modifiez des copies de programmes protégés par la
|
||||
Licence. En d'autre termes, il vous incombera en ce cas de :
|
||||
|
||||
<ul>
|
||||
<li>transmettre aux destinataires tous les droits que vous
|
||||
possédez,
|
||||
<li>expédier aux destinataires le code source ou bien tenir celui-ci à
|
||||
leur disposition,
|
||||
<li>leur remettre cette Licence afin qu'ils prennent connaissance de
|
||||
leurs droits.
|
||||
</ul><p>
|
||||
|
||||
Nous protégeons vos droits de deux façons : d'abord par le copyright
|
||||
du logiciel, ensuite par la remise de cette Licence qui vous autorise
|
||||
légalement à copier, distribuer et/ou modifier le logiciel.<p>
|
||||
|
||||
En outre, pour protéger chaque auteur ainsi que la FSF, nous affirmons
|
||||
solennellement que le programme concerné ne fait l'objet d'aucune garantie.
|
||||
Si un tiers le modifie puis le redistribue, tous ceux qui en recevront une
|
||||
copie doivent savoir qu'il ne s'agit pas de l'original afin qu'une copie
|
||||
défectueuse n'entache pas la réputation de l'auteur du logiciel.<p>
|
||||
|
||||
Enfin, tout programme libre est sans cesse menacé par des dépôts de
|
||||
brevets. Nous souhaitons à tout prix éviter que des distributeurs puissent
|
||||
déposer des brevets sur les Logiciels Libres pour leur propre compte. Pour
|
||||
éviter cela, nous stipulons bien que tout dépôt éventuel de brevet doit
|
||||
accorder expressément à tout un chacun le libre usage du produit.<p>
|
||||
|
||||
Les dispositions précises et les conditions de copie, de distribution et de
|
||||
modification de nos logiciels sont les suivantes :
|
||||
|
||||
<h3>Stipulations et conditions relatives à la copie, la distribution et
|
||||
la modification</h3>
|
||||
|
||||
<hr>
|
||||
<ul>
|
||||
<li>Article 0<br>
|
||||
La présente Licence s'applique à tout Programme (ou autre travail) où
|
||||
figure une note, placée par le détenteur des droits, stipulant que ledit
|
||||
Programme ou travail peut être distribué selon les termes de la présente
|
||||
Licence. Le terme <em>Programme</em> désigne aussi bien le Programme
|
||||
lui-même que tout travail qui en est dérivé selon la loi, c'est-à-dire
|
||||
tout ouvrage reproduisant le Programme ou une partie de celui-ci, à
|
||||
l'identique ou bien modifié, et/ou traduit dans une autre langue (la
|
||||
traduction est considérée comme une modification). Chaque personne
|
||||
concernée par la Licence Publique Générale sera désignée par le terme
|
||||
<em>Vous</em>.<p>
|
||||
|
||||
Les activités autres que copie, distribution et modification ne sont pas
|
||||
couvertes par la présente Licence et sortent de son cadre. Rien ne
|
||||
restreint l'utilisation du Programme et les données issues de celui-ci ne
|
||||
sont couvertes que si leur contenu constitue un travail basé sur le
|
||||
logiciel (indépendemment du fait d'avoir été réalisé en lançant le
|
||||
Programme). Tout dépend de ce que le Programme est censé produire.<p>
|
||||
<hr>
|
||||
<li>Article 1.<br>
|
||||
Vous pouvez copier et distribuer des copies conformes du code source du
|
||||
Programme, tel que Vous l'avez reçu, sur n'importe quel support, à
|
||||
condition de placer sur chaque copie un copyright approprié et une
|
||||
restriction de garantie, de ne pas modifier ou omettre toutes les
|
||||
stipulations se référant à la présente Licence et à la limitation de
|
||||
garantie, et de fournir avec toute copie du Programme un exemplaire de la
|
||||
Licence.<p>
|
||||
|
||||
Vous pouvez demander une rétribution financière pour la réalisation de la
|
||||
copie et demeurez libre de proposer une garantie assurée par vos soins,
|
||||
moyennant finances.<p>
|
||||
<hr>
|
||||
<li>Article 2.<br>
|
||||
Vous pouvez modifier votre copie ou vos copies du Programme ou partie de
|
||||
celui-ci, ou d'un travail basé sur ce Programme, et copier et distribuer
|
||||
ces modifications selon les termes de l'article 1, à condition de Vous
|
||||
conformer également aux conditions suivantes :
|
||||
|
||||
<ul>
|
||||
<li>a) Ajouter aux fichiers modifiés l'indication très claire des
|
||||
modifications effectuées, ainsi que la date de chaque changement.
|
||||
|
||||
<li>b) Distribuer sous les termes de la Licence Publique Générale
|
||||
l'ensemble de toute réalisation contenant tout ou partie du
|
||||
Programme, avec ou sans modifications.
|
||||
<li>c) Si le Programme modifié lit des commandes de manière interactive
|
||||
lors de son exécution, faire en sorte qu'il affiche, lors d'une
|
||||
invocation ordinaire, le copyright approprié en indiquant
|
||||
clairement la limitation de garantie (ou la garantie que Vous Vous
|
||||
engagez à fournir Vous-même), qu'il stipule que tout utilisateur
|
||||
peut librement redistribuer le Programme selon les conditions de la
|
||||
Licence Publique Générale GNU, et qu'il montre à tout utilisateur
|
||||
comment lire une copie de celle-ci (exception : si le
|
||||
Programme original est interactif mais n'affiche pas un tel
|
||||
message en temps normal, tout travail dérivé de ce Programme ne
|
||||
sera pas non plus contraint de l'afficher).
|
||||
</ul><p>
|
||||
Toutes ces conditions s'appliquent à l'ensemble des modifications. Si des
|
||||
éléments identifiables de ce travail ne sont pas dérivés du Programme
|
||||
et peuvent être raisonnablement considérés comme indépendants, la
|
||||
présente Licence ne s'applique pas à ces éléments lorsque Vous les
|
||||
distribuez seuls.
|
||||
Mais, si Vous distribuez ces mêmes éléments comme partie d'un ensemble
|
||||
cohérent dont le reste est basé sur un Programme soumis à la Licence, ils
|
||||
lui sont également soumis, et la Licence s'étend ainsi à l'ensemble du
|
||||
produit, quel qu'en soit l'auteur.<p>
|
||||
|
||||
Cet article n'a pas pour but de s'approprier ou de contester vos
|
||||
droits sur un travail entièrement réalisé par Vous, mais plutôt
|
||||
d'ouvrir droit à un contrôle de la libre distribution de tout travail
|
||||
dérivé ou collectif basé sur le Programme.<p>
|
||||
|
||||
En outre, toute fusion d'un autre travail, non basé sur le Programme,
|
||||
avec le Programme (ou avec un travail dérivé de ce dernier),
|
||||
effectuée sur un support de stockage ou de distribution, ne fait pas
|
||||
tomber cet autre travail sous le contrôle de la Licence.<p>
|
||||
<hr>
|
||||
<li>Article 3.<br>
|
||||
Vous pouvez copier et distribuer le Programme (ou tout travail dérivé
|
||||
selon les conditions énoncées dans l'article 1) sous forme de code
|
||||
objet ou exécutable, selon les termes des articles 0 et 1, à
|
||||
condition de respecter les clauses suivantes :
|
||||
|
||||
<ul>
|
||||
<li>a) Fournir le code source complet du Programme,
|
||||
sous une forme lisible par un ordinateur et selon les termes des
|
||||
articles 0 et 1, sur un support habituellement utilisé pour
|
||||
l'échange de données ; ou,
|
||||
|
||||
<li>b) Faire une offre écrite, valable pendant au moins trois ans,
|
||||
prévoyant de donner à tout tiers qui en fera la demande une copie,
|
||||
sous forme lisible par un ordinateur, du code source correspondant,
|
||||
pour un tarif n'excédant pas le coût de la copie, selon
|
||||
les termes des articles 0 et 1, sur un support couramment utilisé
|
||||
pour l'échange de données informatiques ; ou,
|
||||
|
||||
<li>c) Informer le destinataire de l'endroit où le code source peut
|
||||
être obtenu (cette solution n'est recevable que dans le cas d'une
|
||||
distribution non commerciale, et uniquement si Vous avez reçu le
|
||||
Programme sous forme de code objet ou exécutable avec l'offre
|
||||
prévue à l'alinéa <em>b</em> ci-dessus).
|
||||
</ul><p>
|
||||
|
||||
Le code source d'un travail désigne la forme de cet ouvrage sous laquelle
|
||||
les modifications sont les plus aisées. Sont ainsi désignés la totalité
|
||||
du code source de tous les modules composant un Programme exécutable, de
|
||||
même que tout fichier de définition associé, ainsi que les scripts
|
||||
utilisés pour effectuer la compilation et l'installation du Programme
|
||||
exécutable. Toutefois, l'environnement standard de développement du
|
||||
système d'exploitation mis en oeuvre (source ou binaire) -- compilateurs,
|
||||
bibliothèques, noyau, etc. -- constitue une exception, sauf si ces
|
||||
éléments sont diffusés en même temps que le Programme exécutable.<p>
|
||||
|
||||
Si la distribution de l'exécutable ou du code objet consiste à offrir un
|
||||
accès permettant de copier le Programme depuis un endroit particulier,
|
||||
l'offre d'un accès équivalent pour se procurer le code source au même
|
||||
endroit est considéré comme une distribution de ce code source, même si
|
||||
l'utilisateur choisit de ne pas profiter de cette offre.<p>
|
||||
<hr>
|
||||
<li>Article 4.<br>
|
||||
Vous ne pouvez pas copier, modifier, céder, déposer ou distribuer le
|
||||
Programme d'une autre manière que l'autorise la Licence Publique Générale.
|
||||
Toute tentative de ce type annule immédiatement vos droits d'utilisation du
|
||||
Programme sous cette Licence. Toutefois, les tiers ayant reçu de Vous
|
||||
des copies du Programme ou le droit d'utiliser ces copies continueront à
|
||||
bénéficier de leur droit d'utilisation tant qu'ils respecteront pleinement
|
||||
les conditions de la Licence.<p>
|
||||
<hr>
|
||||
<li>Article 5.<br>
|
||||
Ne l'ayant pas signée, Vous n'êtes pas obligé d'accepter cette
|
||||
Licence. Cependant, rien d'autre ne Vous autorise à modifier ou distribuer
|
||||
le Programme ou quelque travaux dérivés : la loi l'interdit tant que Vous
|
||||
n'acceptez pas les termes de cette Licence. En conséquence, en modifiant
|
||||
ou en distribuant le Programme (ou tout travail basé sur lui), Vous
|
||||
acceptez implicitement tous les termes et conditions de cette Licence.<p>
|
||||
<hr>
|
||||
<li>Article 6.<br>
|
||||
La diffusion d'un Programme (ou de tout travail dérivé) suppose l'envoi
|
||||
simultané d'une licence autorisant la copie, la distribution ou la
|
||||
modification du Programme, aux termes et conditions de la Licence. Vous
|
||||
n'avez pas le droit d'imposer de restrictions supplémentaires aux droits
|
||||
transmis au destinataire. Vous n'êtes pas responsable du respect de la
|
||||
Licence par un tiers.<p>
|
||||
<hr>
|
||||
<li>Article 7.<br>
|
||||
Si, à la suite d'une décision de Justice, d'une plainte en contrefaçon ou
|
||||
pour toute autre raison (liée ou non à la contrefaçon), des conditions Vous
|
||||
sont imposées (que ce soit par ordonnance, accord amiable ou autre) qui se
|
||||
révèlent incompatibles avec les termes de la présente Licence, Vous n'êtes
|
||||
pas pour autant dégagé des obligations liées à celle-ci : si Vous ne
|
||||
pouvez concilier vos obligations légales ou autres avec les conditions de
|
||||
cette Licence, Vous ne devez pas distribuer le Programme.<p>
|
||||
|
||||
Si une partie quelconque de cet article est invalidée ou inapplicable
|
||||
pour quelque raison que ce soit, le reste de l'article continue de
|
||||
s'appliquer et l'intégralité de l'article s'appliquera en toute autre
|
||||
circonstance.<p>
|
||||
|
||||
Le présent article n'a pas pour but de Vous pousser à enfreindre des
|
||||
droits ou des dispositions légales ni en contester la validité ;
|
||||
son seul objectif est de protéger l'intégrité du système de
|
||||
distribution du Logiciel Libre. De nombreuses personnes ont
|
||||
généreusement contribué à la large gamme de Programmes distribuée
|
||||
de cette façon en toute confiance ; il appartient à chaque
|
||||
auteur/donateur de décider de diffuser ses Programmes selon les critères
|
||||
de son choix.<p>
|
||||
<hr>
|
||||
<li>Article 8.<br>
|
||||
Si la distribution et/ou l'utilisation du Programme est limitée dans
|
||||
certains pays par des brevets ou des droits sur des interfaces, le
|
||||
détenteur original des droits qui place le Programme sous la Licence
|
||||
Publique Générale peut ajouter explicitement une clause de limitation
|
||||
géographique excluant ces pays. Dans ce cas, cette clause devient une
|
||||
partie intégrante de la Licence.<p>
|
||||
<hr>
|
||||
<li>Article 9.<br>
|
||||
La Free Software Foundation se réserve le droit de publier périodiquement
|
||||
des mises à jour ou de nouvelles versions de la Licence. Rédigées dans le
|
||||
même esprit que la présente version, elles seront cependant susceptibles
|
||||
d'en modifier certains détails à mesure que de nouveaux problèmes se font
|
||||
jour.<p>
|
||||
|
||||
Chaque version possède un numéro distinct. Si le Programme précise un
|
||||
numéro de version de cette Licence et « toute version ultérieure », Vous
|
||||
avez le choix de suivre les termes et conditions de cette version ou de
|
||||
toute autre version plus récente publiée par la Free Software Foundation.
|
||||
Si le Programme ne spécifie aucun numéro de version, Vous pouvez alors
|
||||
choisir l'une quelconque des versions publiées par la Free Software
|
||||
Foundation.<p>
|
||||
|
||||
<hr>
|
||||
<li>Article 10.<br>
|
||||
Si Vous désirez incorporer des éléments du Programme dans d'autres
|
||||
Programmes libres dont les conditions de distribution diffèrent, Vous devez
|
||||
écrire à l'auteur pour lui en demander la permission. Pour ce qui est des
|
||||
Programmes directement déposés par la Free Software Foundation,
|
||||
écrivez-nous : une exception est toujours envisageable. Notre décision
|
||||
sera basée sur notre volonté de préserver la liberté de notre Programme ou
|
||||
de ses dérivés et celle de promouvoir le partage et la réutilisation du
|
||||
logiciel en général.<p>
|
||||
|
||||
<center><strong>LIMITATION DE GARANTIE</strong></center>
|
||||
|
||||
<hr>
|
||||
<li>Article 11.<br>
|
||||
|
||||
Parce que l'utilisation de ce Programme est libre et gratuite, aucune
|
||||
garantie n'est fournie, comme le permet la loi. Sauf mention écrite, les
|
||||
détenteurs du copyright et/ou les tiers fournissent le Programme en l'état,
|
||||
sans aucune sorte de garantie explicite ou implicite, y compris les
|
||||
garanties de commercialisation ou d'adaptation dans un but
|
||||
particulier. Vous assumez tous les risques quant à la qualité et aux effets
|
||||
du Programme. Si le Programme est défectueux, Vous assumez le coût de tous
|
||||
les services, corrections ou réparations nécessaires.<p>
|
||||
|
||||
<hr>
|
||||
<li>Article 12.<br>
|
||||
Sauf lorsqu'explicitement prévu par la Loi ou accepté par écrit, ni le
|
||||
détenteur des droits, ni quiconque autorisé à modifier et/ou redistribuer
|
||||
le Programme comme il est permis ci-dessus ne pourra être tenu pour
|
||||
responsable de tout dommage direct, indirect, secondaire ou accessoire
|
||||
(pertes financières dues au manque à gagner, à l'interruption d'activités
|
||||
ou à la perte de données, etc., découlant de l'utilisation du Programme ou
|
||||
de l'impossibilité d'utiliser celui-ci).
|
||||
</ul><p>
|
||||
<hr>
|
||||
|
||||
<center><strong>FIN DES TERMES ET CONDITIONS</strong></center>
|
||||
|
||||
<h2>Comment appliquer ces directives à vos nouveaux programmes</h2>
|
||||
|
||||
Si vous développez un nouveau programme et désirez en faire bénéficier tout
|
||||
un chacun, la meilleure méthode est d'en faire un Logiciel Libre que tout
|
||||
le monde pourra redistribuer et modifier selon les termes de la Licence
|
||||
Publique Générale.<p>
|
||||
|
||||
Pour cela, insérez les indications suivantes dans votre programme (il est
|
||||
préférable et plus sûr de les faire figurer au début de chaque fichier
|
||||
source ; dans tous les cas, chaque module source devra comporter au
|
||||
minimum la ligne de « copyright » et indiquer où résident toutes les
|
||||
autres indications) :
|
||||
|
||||
<hr>
|
||||
<samp>
|
||||
((une ligne pour donner le nom du programme et donner une idée de
|
||||
sa finalité))<br>
|
||||
Copyright (C) 19xx ((nom de l'auteur))<p>
|
||||
|
||||
Ce programme est libre, vous pouvez le redistribuer et/ou le modifier
|
||||
selon les termes de la Licence Publique Générale GNU publiée par la
|
||||
Free Software Foundation (version 2 ou bien toute autre version
|
||||
ultérieure choisie par vous).<p>
|
||||
|
||||
Ce programme est distribué car potentiellement utile, mais SANS AUCUNE
|
||||
GARANTIE, ni explicite ni implicite, y compris les garanties de
|
||||
commercialisation ou d'adaptation dans un but spécifique.
|
||||
Reportez-vous à la Licence Publique Générale GNU pour plus de détails.<p>
|
||||
|
||||
Vous devez avoir reçu une copie de la Licence Publique Générale GNU
|
||||
en même temps que ce programme ; si ce n'est pas le cas, écrivez à la
|
||||
Free Software Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA
|
||||
02111-1307, États-Unis.
|
||||
</samp>
|
||||
<hr><p>
|
||||
|
||||
Ajoutez également votre adresse électronique, le cas échéant, ainsi que
|
||||
votre adresse postale.<p>
|
||||
|
||||
Si le programme est interactif, faites-lui afficher un court avertissement
|
||||
du type de celui-ci à chaque invocation :
|
||||
|
||||
<hr>
|
||||
...(nom du programme) version 69, Copyright (C) 19aa nom de l'auteur<p>
|
||||
|
||||
...(nom du programme) est fourni sans AUCUNE GARANTIE.<br>
|
||||
Pour plus de détails, tapez `g'.<p>
|
||||
|
||||
Ce programme est libre et vous êtes encouragé à le redistribuer
|
||||
sous certaines conditions ; tapez `c' pour plus de détails.
|
||||
<hr><p>
|
||||
|
||||
Les commandes hypothétiques `g' et `c' doivent afficher les sections
|
||||
appropriées de la Licence Publique Générale GNU. Bien entendu, vous pouvez
|
||||
implanter ces commandes comme bon vous semble : options dans un menu,
|
||||
ou bien accessibles d'un clic de souris, etc., tout dépend de votre
|
||||
programme.<p>
|
||||
|
||||
Si vous officiez en tant que programmeur, n'omettez pas de demander à votre
|
||||
employeur, votre établissement scolaire ou autres de signer une décharge
|
||||
stipulant leur renoncement aux droits qu'ils pourraient avoir sur le
|
||||
programme :
|
||||
|
||||
<hr><samp>
|
||||
...((employeur, école...)) déclare par la présente ne pas revendiquer
|
||||
de droits sur le programme « (nom du programme) » réalisé par ...((nom de
|
||||
l'auteur)).<br>
|
||||
|
||||
((signature du responsable)), ...((date)),
|
||||
...((nom et qualité du responsable)).
|
||||
</samp><p>
|
||||
|
||||
La Licence Publique Générale ne permet pas d'inclure votre programme dans
|
||||
des logiciels sous licence commerciale spécifique. Si votre programme est
|
||||
une fonction de bibliothèque, vous jugerez probablement plus judicieux de
|
||||
le faire relever de la Licence Générale de Bibliothèque GNU (LGPL) plutôt
|
||||
que de la présente.
|
||||
<hr>
|
||||
<hr>
|
||||
<!-- hhmts start -->
|
||||
Last modified: Tue Sep 29 22:41:45 MET DST 1998
|
||||
<!-- hhmts end -->
|
||||
</body>
|
||||
</html>
|
||||
@ -1,335 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//IETF//DTD HTML//EN">
|
||||
<html>
|
||||
<head>
|
||||
<title>GNU General Public License</title>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
</head>
|
||||
|
||||
<body bgcolor=#eeeeee>
|
||||
<h1>GNU General Public License</h1>
|
||||
<h2>Version 2, June 1991</h2>
|
||||
|
||||
<CENTER>
|
||||
Copyright (C) 1989, 1991 Free Software Foundation, Inc.
|
||||
675 Mass Ave, Cambridge, MA 02139, USA<P>
|
||||
Everyone is permitted to copy and distribute verbatim copies
|
||||
of this license document, but changing it is not allowed.<P>
|
||||
</CENTER>
|
||||
<P>
|
||||
<h3><a name="SEC001">Preamble</a></h3>
|
||||
|
||||
<P>
|
||||
The licenses for most software are designed to take away your
|
||||
freedom to share and change it. By contrast, the GNU General Public
|
||||
License is intended to guarantee your freedom to share and change free
|
||||
software--to make sure the software is free for all its users. This
|
||||
General Public License applies to most of the Free Software
|
||||
Foundation's software and to any other program whose authors commit to
|
||||
using it. (Some other Free Software Foundation software is covered by
|
||||
the GNU Library General Public License instead.) You can apply it to
|
||||
your programs, too.
|
||||
|
||||
<P>
|
||||
When we speak of free software, we are referring to freedom, not
|
||||
price. Our General Public Licenses are designed to make sure that you
|
||||
have the freedom to distribute copies of free software (and charge for
|
||||
this service if you wish), that you receive source code or can get it
|
||||
if you want it, that you can change the software or use pieces of it
|
||||
in new free programs; and that you know you can do these things.
|
||||
|
||||
<P>
|
||||
To protect your rights, we need to make restrictions that forbid
|
||||
anyone to deny you these rights or to ask you to surrender the rights.
|
||||
These restrictions translate to certain responsibilities for you if you
|
||||
distribute copies of the software, or if you modify it.
|
||||
|
||||
<P>
|
||||
For example, if you distribute copies of such a program, whether
|
||||
gratis or for a fee, you must give the recipients all the rights that
|
||||
you have. You must make sure that they, too, receive or can get the
|
||||
source code. And you must show them these terms so they know their
|
||||
rights.
|
||||
|
||||
<P>
|
||||
We protect your rights with two steps: (1) copyright the software, and
|
||||
(2) offer you this license which gives you legal permission to copy,
|
||||
distribute and/or modify the software.
|
||||
|
||||
<P>
|
||||
Also, for each author's protection and ours, we want to make certain
|
||||
that everyone understands that there is no warranty for this free
|
||||
software. If the software is modified by someone else and passed on, we
|
||||
want its recipients to know that what they have is not the original, so
|
||||
that any problems introduced by others will not reflect on the original
|
||||
authors' reputations.
|
||||
|
||||
<P>
|
||||
Finally, any free program is threatened constantly by software
|
||||
patents. We wish to avoid the danger that redistributors of a free
|
||||
program will individually obtain patent licenses, in effect making the
|
||||
program proprietary. To prevent this, we have made it clear that any
|
||||
patent must be licensed for everyone's free use or not licensed at all.
|
||||
|
||||
<P>
|
||||
The precise terms and conditions for copying, distribution and
|
||||
modification follow.
|
||||
</P>
|
||||
<HR>
|
||||
<h3><a name="SEC002">GNU GENERAL PUBLIC LICENSE
|
||||
TERMS AND CONDITIONS FOR COPYING, DISTRIBUTION AND MODIFICATION</a></h3>
|
||||
|
||||
<P>
|
||||
0. This License applies to any program or other work which contains
|
||||
a notice placed by the copyright holder saying it may be distributed
|
||||
under the terms of this General Public License. The "Program", below,
|
||||
refers to any such program or work, and a "work based on the Program"
|
||||
means either the Program or any derivative work under copyright law:
|
||||
that is to say, a work containing the Program or a portion of it,
|
||||
either verbatim or with modifications and/or translated into another
|
||||
language. (Hereinafter, translation is included without limitation in
|
||||
the term "modification".) Each licensee is addressed as "you".
|
||||
|
||||
<P>
|
||||
Activities other than copying, distribution and modification are not
|
||||
covered by this License; they are outside its scope. The act of
|
||||
running the Program is not restricted, and the output from the Program
|
||||
is covered only if its contents constitute a work based on the
|
||||
Program (independent of having been made by running the Program).
|
||||
Whether that is true depends on what the Program does.
|
||||
|
||||
<P>
|
||||
1. You may copy and distribute verbatim copies of the Program's
|
||||
source code as you receive it, in any medium, provided that you
|
||||
conspicuously and appropriately publish on each copy an appropriate
|
||||
copyright notice and disclaimer of warranty; keep intact all the
|
||||
notices that refer to this License and to the absence of any warranty;
|
||||
and give any other recipients of the Program a copy of this License
|
||||
along with the Program.
|
||||
|
||||
<P>
|
||||
You may charge a fee for the physical act of transferring a copy, and
|
||||
you may at your option offer warranty protection in exchange for a fee.
|
||||
|
||||
<P>
|
||||
2. You may modify your copy or copies of the Program or any portion
|
||||
of it, thus forming a work based on the Program, and copy and
|
||||
distribute such modifications or work under the terms of Section 1
|
||||
above, provided that you also meet all of these conditions:
|
||||
|
||||
<blockquote>
|
||||
a) You must cause the modified files to carry prominent notices
|
||||
stating that you changed the files and the date of any change.
|
||||
<P>
|
||||
b) You must cause any work that you distribute or publish, that in
|
||||
whole or in part contains or is derived from the Program or any
|
||||
part thereof, to be licensed as a whole at no charge to all third
|
||||
parties under the terms of this License.
|
||||
<P>
|
||||
c) If the modified program normally reads commands interactively
|
||||
when run, you must cause it, when started running for such
|
||||
interactive use in the most ordinary way, to print or display an
|
||||
announcement including an appropriate copyright notice and a
|
||||
notice that there is no warranty (or else, saying that you provide
|
||||
a warranty) and that users may redistribute the program under
|
||||
these conditions, and telling the user how to view a copy of this
|
||||
License. (Exception: if the Program itself is interactive but
|
||||
does not normally print such an announcement, your work based on
|
||||
the Program is not required to print an announcement.)
|
||||
</P>
|
||||
</blockquote>
|
||||
|
||||
<HR>
|
||||
These requirements apply to the modified work as a whole. If
|
||||
identifiable sections of that work are not derived from the Program,
|
||||
and can be reasonably considered independent and separate works in
|
||||
themselves, then this License, and its terms, do not apply to those
|
||||
sections when you distribute them as separate works. But when you
|
||||
distribute the same sections as part of a whole which is a work based
|
||||
on the Program, the distribution of the whole must be on the terms of
|
||||
this License, whose permissions for other licensees extend to the
|
||||
entire whole, and thus to each and every part regardless of who wrote it.
|
||||
|
||||
<P>
|
||||
Thus, it is not the intent of this section to claim rights or contest
|
||||
your rights to work written entirely by you; rather, the intent is to
|
||||
exercise the right to control the distribution of derivative or
|
||||
collective works based on the Program.
|
||||
|
||||
<P>
|
||||
In addition, mere aggregation of another work not based on the Program
|
||||
with the Program (or with a work based on the Program) on a volume of
|
||||
a storage or distribution medium does not bring the other work under
|
||||
the scope of this License.
|
||||
|
||||
<P>
|
||||
3. You may copy and distribute the Program (or a work based on it,
|
||||
under Section 2) in object code or executable form under the terms of
|
||||
Sections 1 and 2 above provided that you also do one of the following:
|
||||
|
||||
<blockquote>
|
||||
a) Accompany it with the complete corresponding machine-readable
|
||||
source code, which must be distributed under the terms of Sections
|
||||
1 and 2 above on a medium customarily used for software interchange; or,
|
||||
<P>
|
||||
b) Accompany it with a written offer, valid for at least three
|
||||
years, to give any third party, for a charge no more than your
|
||||
cost of physically performing source distribution, a complete
|
||||
machine-readable copy of the corresponding source code, to be
|
||||
distributed under the terms of Sections 1 and 2 above on a medium
|
||||
customarily used for software interchange; or,
|
||||
<P>
|
||||
c) Accompany it with the information you received as to the offer
|
||||
to distribute corresponding source code. (This alternative is
|
||||
allowed only for noncommercial distribution and only if you
|
||||
received the program in object code or executable form with such
|
||||
an offer, in accord with Subsection b above.)
|
||||
</blockquote>
|
||||
|
||||
<P>
|
||||
The source code for a work means the preferred form of the work for
|
||||
making modifications to it. For an executable work, complete source
|
||||
code means all the source code for all modules it contains, plus any
|
||||
associated interface definition files, plus the scripts used to
|
||||
control compilation and installation of the executable. However, as a
|
||||
special exception, the source code distributed need not include
|
||||
anything that is normally distributed (in either source or binary
|
||||
form) with the major components (compiler, kernel, and so on) of the
|
||||
operating system on which the executable runs, unless that component
|
||||
itself accompanies the executable.
|
||||
|
||||
<P>
|
||||
If distribution of executable or object code is made by offering
|
||||
access to copy from a designated place, then offering equivalent
|
||||
access to copy the source code from the same place counts as
|
||||
distribution of the source code, even though third parties are not
|
||||
compelled to copy the source along with the object code.
|
||||
</P>
|
||||
|
||||
<HR>
|
||||
4. You may not copy, modify, sublicense, or distribute the Program
|
||||
except as expressly provided under this License. Any attempt
|
||||
otherwise to copy, modify, sublicense or distribute the Program is
|
||||
void, and will automatically terminate your rights under this License.
|
||||
However, parties who have received copies, or rights, from you under
|
||||
this License will not have their licenses terminated so long as such
|
||||
parties remain in full compliance.
|
||||
|
||||
<P>
|
||||
5. You are not required to accept this License, since you have not
|
||||
signed it. However, nothing else grants you permission to modify or
|
||||
distribute the Program or its derivative works. These actions are
|
||||
prohibited by law if you do not accept this License. Therefore, by
|
||||
modifying or distributing the Program (or any work based on the
|
||||
Program), you indicate your acceptance of this License to do so, and
|
||||
all its terms and conditions for copying, distributing or modifying
|
||||
the Program or works based on it.
|
||||
|
||||
<P>
|
||||
6. Each time you redistribute the Program (or any work based on the
|
||||
Program), the recipient automatically receives a license from the
|
||||
original licensor to copy, distribute or modify the Program subject to
|
||||
these terms and conditions. You may not impose any further
|
||||
restrictions on the recipients' exercise of the rights granted herein.
|
||||
You are not responsible for enforcing compliance by third parties to
|
||||
this License.
|
||||
|
||||
<P>
|
||||
7. If, as a consequence of a court judgment or allegation of patent
|
||||
infringement or for any other reason (not limited to patent issues),
|
||||
conditions are imposed on you (whether by court order, agreement or
|
||||
otherwise) that contradict the conditions of this License, they do not
|
||||
excuse you from the conditions of this License. If you cannot
|
||||
distribute so as to satisfy simultaneously your obligations under this
|
||||
License and any other pertinent obligations, then as a consequence you
|
||||
may not distribute the Program at all. For example, if a patent
|
||||
license would not permit royalty-free redistribution of the Program by
|
||||
all those who receive copies directly or indirectly through you, then
|
||||
the only way you could satisfy both it and this License would be to
|
||||
refrain entirely from distribution of the Program.
|
||||
|
||||
<P>
|
||||
If any portion of this section is held invalid or unenforceable under
|
||||
any particular circumstance, the balance of the section is intended to
|
||||
apply and the section as a whole is intended to apply in other
|
||||
circumstances.
|
||||
|
||||
<P>
|
||||
It is not the purpose of this section to induce you to infringe any
|
||||
patents or other property right claims or to contest validity of any
|
||||
such claims; this section has the sole purpose of protecting the
|
||||
integrity of the free software distribution system, which is
|
||||
implemented by public license practices. Many people have made
|
||||
generous contributions to the wide range of software distributed
|
||||
through that system in reliance on consistent application of that
|
||||
system; it is up to the author/donor to decide if he or she is willing
|
||||
to distribute software through any other system and a licensee cannot
|
||||
impose that choice.
|
||||
</P>
|
||||
|
||||
<HR>
|
||||
This section is intended to make thoroughly clear what is believed to
|
||||
be a consequence of the rest of this License.
|
||||
|
||||
<P>
|
||||
8. If the distribution and/or use of the Program is restricted in
|
||||
certain countries either by patents or by copyrighted interfaces, the
|
||||
original copyright holder who places the Program under this License
|
||||
may add an explicit geographical distribution limitation excluding
|
||||
those countries, so that distribution is permitted only in or among
|
||||
countries not thus excluded. In such case, this License incorporates
|
||||
the limitation as if written in the body of this License.
|
||||
|
||||
<P>
|
||||
9. The Free Software Foundation may publish revised and/or new versions
|
||||
of the General Public License from time to time. Such new versions will
|
||||
be similar in spirit to the present version, but may differ in detail to
|
||||
address new problems or concerns.
|
||||
|
||||
<P>
|
||||
Each version is given a distinguishing version number. If the Program
|
||||
specifies a version number of this License which applies to it and "any
|
||||
later version", you have the option of following the terms and conditions
|
||||
either of that version or of any later version published by the Free
|
||||
Software Foundation. If the Program does not specify a version number of
|
||||
this License, you may choose any version ever published by the Free Software
|
||||
Foundation.
|
||||
|
||||
<P>
|
||||
10. If you wish to incorporate parts of the Program into other free
|
||||
programs whose distribution conditions are different, write to the author
|
||||
to ask for permission. For software which is copyrighted by the Free
|
||||
Software Foundation, write to the Free Software Foundation; we sometimes
|
||||
make exceptions for this. Our decision will be guided by the two goals
|
||||
of preserving the free status of all derivatives of our free software and
|
||||
of promoting the sharing and reuse of software generally.
|
||||
<P>
|
||||
|
||||
<h3><a name="SEC003">NO WARRANTY</a></h3>
|
||||
|
||||
<P>
|
||||
11. BECAUSE THE PROGRAM IS LICENSED FREE OF CHARGE, THERE IS NO WARRANTY
|
||||
FOR THE PROGRAM, TO THE EXTENT PERMITTED BY APPLICABLE LAW. EXCEPT WHEN
|
||||
OTHERWISE STATED IN WRITING THE COPYRIGHT HOLDERS AND/OR OTHER PARTIES
|
||||
PROVIDE THE PROGRAM "AS IS" WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED
|
||||
OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF
|
||||
MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. THE ENTIRE RISK AS
|
||||
TO THE QUALITY AND PERFORMANCE OF THE PROGRAM IS WITH YOU. SHOULD THE
|
||||
PROGRAM PROVE DEFECTIVE, YOU ASSUME THE COST OF ALL NECESSARY SERVICING,
|
||||
REPAIR OR CORRECTION.
|
||||
|
||||
<P>
|
||||
12. IN NO EVENT UNLESS REQUIRED BY APPLICABLE LAW OR AGREED TO IN WRITING
|
||||
WILL ANY COPYRIGHT HOLDER, OR ANY OTHER PARTY WHO MAY MODIFY AND/OR
|
||||
REDISTRIBUTE THE PROGRAM AS PERMITTED ABOVE, BE LIABLE TO YOU FOR DAMAGES,
|
||||
INCLUDING ANY GENERAL, SPECIAL, INCIDENTAL OR CONSEQUENTIAL DAMAGES ARISING
|
||||
OUT OF THE USE OR INABILITY TO USE THE PROGRAM (INCLUDING BUT NOT LIMITED
|
||||
TO LOSS OF DATA OR DATA BEING RENDERED INACCURATE OR LOSSES SUSTAINED BY
|
||||
YOU OR THIRD PARTIES OR A FAILURE OF THE PROGRAM TO OPERATE WITH ANY OTHER
|
||||
PROGRAMS), EVEN IF SUCH HOLDER OR OTHER PARTY HAS BEEN ADVISED OF THE
|
||||
POSSIBILITY OF SUCH DAMAGES.
|
||||
|
||||
<h3>END OF TERMS AND CONDITIONS</h3>
|
||||
|
||||
<hr>
|
||||
</body>
|
||||
</html>
|
||||
@ -1,347 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE>Tableau de comptes et numérotation des comptes</TITLE>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#eeeeee">
|
||||
<H1>Tableau de comptes</H1>
|
||||
<P>Typiquement les comptes sont arrangés comme un arbre, de
|
||||
façon hiérarchique.
|
||||
</P>
|
||||
<P>Le tronc principal représente les catégories ou
|
||||
groupes en entier, tandis que les feuilles de l'arbre contiennent des
|
||||
comptes bancaires individuels ou des catégories de dépenses.
|
||||
</P>
|
||||
<P>Quand un rapport sommaire est demandé, habituellement,
|
||||
seules les branches principales sont montrées, plutôt
|
||||
que les comptes individuels. Un tableau de comptes devrait ressembler
|
||||
à ce qui suit :
|
||||
</P>
|
||||
<PRE> 300 Dépenses
|
||||
|
|
||||
+--310 Dépenses en cours
|
||||
| |
|
||||
| +--311 Bière
|
||||
| |
|
||||
| +--312 Câble
|
||||
|
|
||||
+--320 Dépenses commerciales
|
||||
| |
|
||||
| +--321 Disquettes 8 pouces
|
||||
| |
|
||||
: :</PRE><P>
|
||||
Notez que les comptes n'ont pas seulement des noms; ils ont des
|
||||
<B>codes</B><SPAN STYLE="font-weight: medium">, </SPAN>afin de
|
||||
fournir un <I>ordre</I>. Quand un rapport est généré,
|
||||
l'ordre de tri est déterminé entièrement par la
|
||||
numérotation.
|
||||
</P>
|
||||
<P>Une arborescence logique aura généralement des
|
||||
comptes "feuilles" dont le chiffre final est non nul,
|
||||
tandis que les noeuds parents ont des nombres supérieurs à
|
||||
zéro. Par exemple, les comptes "liquidités"
|
||||
devraient logiquement être arrangés ainsi :
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Avoirs globaux: <TT>100</TT>
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Liquidités globales: <TT>110</TT>
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Espèces dans le
|
||||
portefeuille: <TT>111</TT>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Espèces dans la
|
||||
chaussette dans le placard: <TT>112</TT>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Espèces dans le matelas:
|
||||
<TT>113</TT>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Boite à petits frais: <TT>114</TT>
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Avoirs bancaires globaux: <TT>120</TT>
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Compte chèques: <TT>121</TT>
|
||||
</P>
|
||||
<LI><P>Compte d'épargne: <TT>122</TT>
|
||||
</P>
|
||||
</UL>
|
||||
</UL>
|
||||
</UL>
|
||||
<P>
|
||||
Quand vous faites une <A HREF="xacc-accwin.html">création d'un
|
||||
nouveau compte</A>, GnuCash offre une possibilité de deviner à
|
||||
quoi il pense que le code du compte devrait être; vous êtes
|
||||
libre de le changer. GnuCash ne prévient pas la duplication de
|
||||
numérotation, bien que vous êtes encouragés à
|
||||
l'éviter. Les codes de compte sont traités comme des
|
||||
numéros, base-36, ainsi, s'il n'y a plus de numéros,
|
||||
vous pouvez utiliser les lettres, de a jusqu'à z.
|
||||
</P>
|
||||
<P><B><FONT SIZE=6> Un exemple de
|
||||
tableaux de comptes</FONT></B>
|
||||
</P>
|
||||
<P><A NAME="SAMPLECHART"></A>
|
||||
Un tableau "typique" de comptes est montré
|
||||
ci-dessous. Chaque compte est un <A HREF="xacc-acctypes.html">type de
|
||||
compte donné</A>. C'est une combinaison de quelques comptes
|
||||
commerciaux et personnels typiques.
|
||||
</P>
|
||||
<P>>>>>>>> 1.2
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Actifs
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Argent à portée de
|
||||
main / Liquidités
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Compte chèques ou courant
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Compte de marché
|
||||
monétaire
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Certificat de dépôt
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Actifs fixes / Immobilisations
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Meubles
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Ordinateurs
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Bijoux, articles de collection
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Outils, machines
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Investissements
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Actions
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Obligations
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Sociétés
|
||||
d'investissements (n.d.t.: SICAV, FCP, OPCVM, SCPI en France)
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Biens immobiliers
|
||||
</P>
|
||||
</UL>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Passifs
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Impôt/Taxes
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Sécurité sociale
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Impôt sur le revenu
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Taxe d'habitation
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Impôt foncier
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Vignette automobile
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Carte de crédit et carte à
|
||||
débit différé
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Eurocard/MasterCard
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Visa
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">American Express
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Diner's Club
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Emprunts
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Obligations(bourse)
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Prêt étudiant
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Prêt personnel d'oncle
|
||||
Jean
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Prêt immobilier
|
||||
</P>
|
||||
</UL>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Capitaux propres
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Reste de profits
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Primes et profits de l'année
|
||||
en cours
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Règlement d'une demande
|
||||
(justice)
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Revenus
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Revenus d'intérêts
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Intérêt du compte
|
||||
bancaire (compte rémunéré)
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Certificat de dépôt
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Intérêts
|
||||
d'obligations
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Dividendes
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Actions
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Sociétés
|
||||
d'investissements (n.d.t.: SICAV, FCP, OPCVM, SCPI en France)
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Consultant
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">ABC Design
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">PQR Infomatics
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Salaire
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Mon travail de jour
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Commissions
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Royalties
|
||||
</P>
|
||||
</UL>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Dépenses
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Loyer and Services
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Loyer
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Intérêts sur le
|
||||
loyer en retard
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Électricité
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Gaz
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Téléphone
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Internet
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">TV par câble
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Dépenses de bureau
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Comptabilité
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Avocat (pour les USA)
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Logiciels
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Poste
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Frais bancaires
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Frais de cartes de crédit
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Toner, Papier, Paper Clips
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Dépenses automobiles
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Carburant
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Assurance
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Réparation
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Location
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Taxes
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Sécurité sociale
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Assurance chômage
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Amende des impôts
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Salaires et primes
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Consultant
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Primes
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Assurance santé
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Voyage
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Avion
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Hôtel
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Repas
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Auto
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Marketing/Mercatique
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Publicité
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Salon professionnel / Foire
|
||||
commerciale
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Donations/Gadgets
|
||||
</P>
|
||||
</UL>
|
||||
</UL>
|
||||
</UL>
|
||||
<P STYLE="margin-bottom: 0cm"><BR>
|
||||
</P>
|
||||
<HR>
|
||||
<UL>
|
||||
<UL>
|
||||
<P>Retour à la <A HREF="xacc-main.html">Page principale de
|
||||
la documentation.</A></P>
|
||||
</UL>
|
||||
</UL>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,113 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE></TITLE>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
<!-- This file created 09:45 21/12/98 -->
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#eeeeee">
|
||||
<P><B><FONT SIZE=6>Sommaire de la documentation utilisateur</FONT></B>
|
||||
</P>
|
||||
<P>Pour l'aide sur un sujet en particulier :
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-about.html">A propos
|
||||
de GnuCash</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-acctypes.html">Types
|
||||
de compte</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-apar.html">Dettes
|
||||
fournisseurs et crédit fournisseurs</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-groups.html">Tableau
|
||||
de comptes</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-accwin.html">Création
|
||||
d'un nouveau compte</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-date.html">L'entrée
|
||||
de dates</A></P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-apprdepr.html">Dépréciation
|
||||
et gains en capital/plus-values</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-currency.html">Monnaies
|
||||
étrangères</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="bofa-mym.html">Importation
|
||||
des fichiers MYM (Managing Your Money)</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-quicken.html">Guide
|
||||
de l'utilisateur de Quicken (TM)</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-gpl.html">Licence-GPL</A>
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-gpl.html#SEC003">Garantie</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-gpl-fr.html">En
|
||||
français</A>
|
||||
</P>
|
||||
</UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-mainwin.html">La
|
||||
fenêtre principale</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-recnwin.html">La
|
||||
fenêtre de rapprochement</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-regwin.html">La
|
||||
fenêtre registre (ou d'enregistrement)</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-ticker.html">Codes
|
||||
des titres</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-double.html">Utilisation
|
||||
de la double entrée</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-expense.html">Utilisation
|
||||
des comptes de Revenus/Dépenses</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-globalprefs.html">Personnalisation
|
||||
de l'apparence de Gnucash</A>
|
||||
</P>
|
||||
<LI><P><A HREF="xacc-accountedit.html">Changement des propriétés
|
||||
du compte</A>
|
||||
</P>
|
||||
</UL>
|
||||
<H1>Aide étendue/Documentation du système</H1>
|
||||
<P>La documentation suivante se rapporte à l'<I>implémentation</I>
|
||||
de GnuCash et n'est pas destinée à l'utilisateur
|
||||
normal.
|
||||
</P>
|
||||
<P>Ces quelques pages représentent la documentation
|
||||
préliminaire pour les sous-systèmes qui ne sont pas
|
||||
encore suffisamment fonctionnel pour être utilisé par
|
||||
les utilisateurs finaux.</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="projects.html">GnuCash
|
||||
Project Goals</A>
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><A HREF="xacc-print.html">Impression
|
||||
et serveur web</A>
|
||||
</P>
|
||||
<LI><P><A HREF="xacc-reports.html">Rapports</A>
|
||||
</P>
|
||||
</UL>
|
||||
<P> Le sous-système de rapport
|
||||
est actuellement en phase de développement actif; la
|
||||
documentation devrait éventuellement inclure : <BR>
|
||||
* Une documentation utilisateur sur la manière d'utiliser les
|
||||
rapports intégrés.<BR>
|
||||
* Une documentation pour l'utilisateur expert sur la manière
|
||||
de créer de nouveaux rapports.<BR>
|
||||
* Une vue d'ensemble de la conception du logiciel décrivant
|
||||
l'architecture de rapport.</P>
|
||||
<UL>
|
||||
<LI><P><A HREF="xacc-y2k.html">Compatibilité an 2000 de
|
||||
GnuCash</A>
|
||||
</P>
|
||||
</UL>
|
||||
<HR>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,45 +0,0 @@
|
||||
<!doctype html public "-//w3c//dtd html 4.0 transitional//en">
|
||||
<html>
|
||||
<head>
|
||||
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<title>Fenêtre principale de GnuCash</title>
|
||||
</head>
|
||||
<body bgcolor="#EEEEEE">
|
||||
|
||||
<h1>
|
||||
Fenêtre principale de GnuCash</h1>
|
||||
C'est la fenêtre principale du compte. Vous contrôlez l'ensemble
|
||||
de vos des comptes depuis ici.
|
||||
<p>Ci-dessous se trouve une image de la fenêtre principale, avec
|
||||
uniquement les comptes principaux affichés. Notez comment <b>Alimentation
|
||||
</b>a été sélectionné par surbrillance. La
|
||||
boîte avec une croix à l'intérieur, immédiatement
|
||||
à sa gauche montre qu'il y a un ou plusieurs comptes détaillés
|
||||
qui ne sont pas montrés en ce moment. Pour le voir, cliquez sur
|
||||
cette boîte.
|
||||
<p><img SRC="pix/contract.gif" NAME="Image1" NOSAVE BORDER=0 height=281 width=637>
|
||||
<p>Ci-dessous se trouve la fenêtre principale, avec les détails
|
||||
des comptes affichés.
|
||||
<p><img SRC="pix/expand.gif" NAME="Image2" NOSAVE BORDER=0 height=356 width=670>
|
||||
<br>
|
||||
<hr>
|
||||
<p>L'élément du menu "Ouvrir Sous-comptes" est intéressant
|
||||
seulement si vous choisissez un compte avec des sous-comptes (comptes détaillées).
|
||||
En choisissant l'élément du menu "Ouvrir Sous-comptes", une
|
||||
fenêtre du registre général (ou d'enregistrement) est
|
||||
ouverte, qui affiche toutes les transactions pour le compte principal et
|
||||
les comptes détaillés. Notez que la fenêtre de registre
|
||||
général est plus compliquée et difficile à
|
||||
utiliser que les registres de comptes individuels. La fenêtre du
|
||||
registre général permet une vision plus compréhensible
|
||||
des comptes dans un espace plus petit. A cause de sa complexité
|
||||
accrue, son utilisation est recommandée seulement pour les experts
|
||||
en comptabilité.
|
||||
<br>
|
||||
<hr>
|
||||
<br>
|
||||
<p>Retour à la <a href="xacc-main.html">Page principale de la documentation.</a>
|
||||
<br>
|
||||
</body>
|
||||
</html>
|
||||
@ -1,21 +0,0 @@
|
||||
<!doctype html public "-//w3c//dtd html 4.0 transitional//en">
|
||||
<html>
|
||||
<head>
|
||||
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
|
||||
<meta name="generator" content="HTML Tidy, see www.w3.org">
|
||||
<meta name="GENERATOR" content="Mozilla/4.7 [fr] (Win98; I) [Netscape]">
|
||||
<title>Profit And Loss Statement</title>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href=
|
||||
"gnucash.css">
|
||||
</head>
|
||||
<body>
|
||||
|
||||
<h1>
|
||||
Etat des Pertes et Profits</h1>
|
||||
Ce rapport résumes vos sources de revenus et de dépenses.
|
||||
<p>Il n'y a pas actuellement pas d'options pour ce rapport, mais l'option
|
||||
pour spécifier une période/exercice comptable sera ajouté
|
||||
bientôt.
|
||||
<p>Retour à la <a href="xacc-main.html">Page principale de la documentation.</a>
|
||||
</body>
|
||||
</html>
|
||||
@ -1,44 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE>Impression et serveur web</TITLE>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#eeeeee">
|
||||
<H1>Impression</H1>
|
||||
<P>Actuellement, GnuCash ne supporte aucune sortie vers l'imprimante.
|
||||
Pourtant, vous pouvez créer une impression des éléments
|
||||
de la fenêtre registre en ouvrant une fenêtre registre et
|
||||
en sélectionnant "Imprimer ... Vers fichier" depuis
|
||||
le menu "Fichier". Les <A HREF="xacc-reports.html">rapports</A>
|
||||
peuvent aussi être <A HREF="xacc-reports.html">exportés
|
||||
en HTML</A>. <BR><BR><BR>
|
||||
</P>
|
||||
<H1>GnuCash comme serveur web</H1>
|
||||
<P><BR>Suivant la dernière tendance à la mode de
|
||||
l'<B>exagération internet</B>, GnuCash peut aussi agir comme
|
||||
un serveur web sans valeur! <BR><BR><BR>
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Depuis une fenêtre registre
|
||||
ouverte, sélectionnez "Imprimer ... Vers WWW"
|
||||
depuis le menu "Fichier".
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Alors pointer votre navigateur à
|
||||
<TT>http://localhost:1080/</TT> ou <TT>http://mon nom de
|
||||
machine.com:1080/et </TT>vous verrez votre fenêtre registre.
|
||||
</P>
|
||||
<LI><P>Mais, souvenez-vous, nous disons "sans valeur":
|
||||
pour voir la page une seconde fois, vous devrez <I>sélectionner
|
||||
l'élément du menu de nouveau</I> pour "recharger"
|
||||
les choses et permettre de le préparer pour un autre cliché
|
||||
des données.
|
||||
</P>
|
||||
</UL>
|
||||
<HR>
|
||||
<P>Retour à la <A HREF="xacc-main.html">Page principale de la
|
||||
documentation</A>
|
||||
</P>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,170 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE>Guide de l'utilisateur de Quicken</TITLE>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#eeeeee">
|
||||
<H1>Guide de l'utilisateur de Quicken (TM)</H1>
|
||||
<P>Tous les systèmes de comptabilité n'utilisent pas
|
||||
les mêmes mots pour les mêmes concepts. Ci-dessous se
|
||||
trouve quelques notes qui peuvent être utile pour les
|
||||
utilisateurs habitués aux produits Intuit .
|
||||
</P>
|
||||
<H2><FONT SIZE=6>Catégories Quicken</FONT></H2>
|
||||
<P><A NAME="QUICKENCATS"></A>Ce que Quicken appelle "<I>Catégories</I>"
|
||||
sont des <A HREF="xacc-expense.html">comptes Revenus/Dépenses</A>.
|
||||
Ainsi, si vous utilisez les spécifications d'une catégorie
|
||||
dans Quicken, créez juste un compte revenus/dépenses du
|
||||
même nom dans GnuCash, et utilisez-le comme le nom du compte.
|
||||
</P>
|
||||
<H2><FONT SIZE=6>Importation des fichiers QIF de Quicken</FONT></H2>
|
||||
<P><A NAME="QIF"></A>GnuCash supporte l'importation des Quicken
|
||||
Import Fichiers (QIF). (Note : seuls les fichiers QIF de la version
|
||||
3.0 de Quicken ont été testés formellement
|
||||
jusqu'à présent).
|
||||
</P>
|
||||
<P>Notez que le format QIF est représentatif, dans une
|
||||
certaine mesure, d'un modèle de données particulier qui
|
||||
n'est pas aussi expressif/adapté que l'on aurait voulu. Il
|
||||
requiert pour chaque compte de se faire enregistrer dans un fichier
|
||||
de données séparé, plutôt que de vous
|
||||
permettre d'avoir un fichier qui représente <I>tous</I> les
|
||||
comptes que vous pouvez avoir eu dans Quicken.
|
||||
</P>
|
||||
<P>De plus, alors qu'il y a des plans pour le faire dans le futur, il
|
||||
n'y a pas, actuellement, de solution pour organiser les noms de
|
||||
catégories ou comptes utilisés dans Quicken vers un
|
||||
ensemble <I>différent</I> de noms de compte que vous puissiez
|
||||
utiliser dans GnuCash.
|
||||
</P>
|
||||
<P>En conséquence, lisez cette section avec attention. Il se
|
||||
peut que vous soyez déçu par les résultats d'une
|
||||
importation de fichier QIF; cela vous donnera au moins quelques
|
||||
espérances plus précises quant à ce qui se
|
||||
passera.
|
||||
</P>
|
||||
<H2><FONT SIZE=5><B>Création de fichiers QIF</B></FONT></H2>
|
||||
<P>Pour créer un ensemble de fichiers QIF de Quicken, exécutez
|
||||
la procédure suivante :
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P>Démarrez Quicken.
|
||||
</P>
|
||||
<P STYLE="margin-bottom: 0cm">Il fonctionne avec <A HREF="http://www.winehq.com/">Wine,</A>
|
||||
Wabi de Caldera, et sans doute sur VMWare, ainsi il n'est pas requis
|
||||
que vous démarriez Windows.
|
||||
</P>
|
||||
</UL>
|
||||
<P STYLE="margin-bottom: 0cm"><BR>
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P>Sélectionnez le compte que vous souhaitez exporter.
|
||||
</P>
|
||||
<P STYLE="margin-bottom: 0cm">Quicken ne peut exporter qu'un compte
|
||||
pour chaque fichier de données, ce qui veut dire que si vous
|
||||
avez plusieurs comptes, cela se révélera être un
|
||||
processus quelques peu pénible. (D'un autre côté,
|
||||
il devrait être <I>moins</I> pénible que d'entrer les
|
||||
données depuis zéro.)</P>
|
||||
</UL>
|
||||
<P STYLE="margin-bottom: 0cm"><BR>
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P>Choisissez le menu "Fichier" et sélectionnez
|
||||
l'entrée du menu "Exporter..." .
|
||||
</P>
|
||||
<P>Cela fournira une boite de dialogue qui demandera un nom de
|
||||
fichier, les dates effectives, en plus d'une série de boite à
|
||||
cocher, incluant <TT>Transactions</TT>, <TT>Liste de comptes</TT>,
|
||||
<TT>Liste de catégories</TT>, etc.
|
||||
</P>
|
||||
<P>Pour de meilleurs résultats, vous devrez être sûr
|
||||
d'avoir ces trois dernières qui soit vérifiées/activées.
|
||||
</P>
|
||||
<P>Si vous <I>ne vérifiez pas</I> la boite <I>Listes de
|
||||
Comptes</I>, alors le nom de votre compte sera probablement perdu,
|
||||
et cela causera des problèmes quand vous essaierez d'importer
|
||||
des données dans GnuCash plus tard.</P>
|
||||
</UL>
|
||||
<P>Maintenant vous avez un ensemble de fichiers <TT>.QIF</TT>, et
|
||||
pouvez lancer GnuCash.
|
||||
</P>
|
||||
<H2>Chargement des fichiers QIF dans GnuCash</H2>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Pour importer un fichier QIF de
|
||||
Quicken, choisissez le menu Fichier et sélectionnez l'entrée
|
||||
<TT><I>Importer QIF</I></TT>.
|
||||
</P>
|
||||
<LI><P>Le fichier importé quel qu'il soit sera fusionné
|
||||
avec les autres données que vous avez actuellement dans
|
||||
GnuCash. Cette fusion permet aux multiples comptes Quicken d'être
|
||||
importés et fusionnés dans un groupe de compte.</P>
|
||||
</UL>
|
||||
<H2>A noter à propos de l'importation de QIF</H2>
|
||||
<UL>
|
||||
<LI><P><B>Recherche des entrées dupliquées</B>
|
||||
</P>
|
||||
<P>Notez que durant la fusion, une analyse est effectuée pour
|
||||
rechercher les transactions dupliquées, et enlever les
|
||||
doubles. Une transaction dupliquée est une transaction où
|
||||
la date, la description (bénéficiaire), mémo,
|
||||
quantité, prix du titre, et les comptes ou catégories
|
||||
débités/crédités se retrouvent
|
||||
<I>exactement</I>. Ainsi, la fusion <I>devrait</I> être sûre,
|
||||
à moins que vous n'ayez de multiples transactions à la
|
||||
même date, au même compte, pour le même montant,
|
||||
avec la même description et mémo. Cela <I>peut
|
||||
</I>malheureusement se produire, le scénario typique se
|
||||
produit quand vous faites de multiples retraits d'argent liquide de
|
||||
montants identiques à partir de DAB (distributeur automatique
|
||||
de billets) le même jour.
|
||||
</P>
|
||||
<LI><P><B>Comptes vides</B>
|
||||
</P>
|
||||
<P STYLE="margin-bottom: 0cm">Notez que quand la "Liste des
|
||||
Comptes " et la "Liste de Catégories" sont
|
||||
exportées depuis Quicken, <B>tous</B> les comptes et
|
||||
catégories sont exportés, même s'ils sont vides
|
||||
et ne contiennent pas de transactions. Quand ceux-ci sont importés,
|
||||
ils apparaissent comme des comptes avec un solde nul. Si vous n'avez
|
||||
pas besoin ou n'utilisez pas ces comptes, vous êtes libre de
|
||||
les supprimer. Les futures améliorations de Gnucash vous
|
||||
permettront de les supprimer "en-masse", ou de les rendre
|
||||
invisible sans les supprimer.</P>
|
||||
</UL>
|
||||
<P STYLE="margin-bottom: 0cm"><BR>
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P><B>QIF extension (mark) II</B>
|
||||
</P>
|
||||
<P>Un projet en cours est de construire un utilitaire d'importation
|
||||
alternatif en Guile qui sera plus flexible, et qui, étant
|
||||
stocké comme un ensemble de scripts Scheme, pourra être
|
||||
modifié sans avoir besoin de recompiler l'application
|
||||
entière.
|
||||
</P>
|
||||
</UL>
|
||||
<UL>
|
||||
<P STYLE="margin-bottom: 0cm">En ce moment, il analyse/traite les
|
||||
fichiers QIF avec succès; ce qui reste est (plutôt la
|
||||
tâche complexe) de déterminer les correspondances
|
||||
appropriées entre les <B>Catégories</B> de Quicken, et
|
||||
les équivalents de Gnucash. C'est un des plus significatif
|
||||
défaut de la présente importation des QIF.
|
||||
</P>
|
||||
<P STYLE="margin-bottom: 0cm"></P>
|
||||
<LI><P STYLE="margin-bottom: 0cm"><B>Plus à propos de QIF</B>
|
||||
</P>
|
||||
<P><BR>Plus de détails à propos du format d'échange
|
||||
QIF peuvent être trouvés <A HREF="http://www.ntlug.org/~cbbrowne/financeformats.html#QIF">ici.</A>
|
||||
</P>
|
||||
<HR>
|
||||
<P>Retour à la <A HREF="xacc-main.html">Page principale de la
|
||||
documentation.</A></P>
|
||||
</UL>
|
||||
<P><BR>
|
||||
</P>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,48 +0,0 @@
|
||||
<!doctype html public "-//w3c//dtd html 4.0 transitional//en">
|
||||
<html>
|
||||
<head>
|
||||
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<title>Fenêtre de rapprochement</title>
|
||||
</head>
|
||||
<body bgcolor="#EEEEEE">
|
||||
|
||||
<h1>
|
||||
Fenêtre de rapprochement</h1>
|
||||
La fenêtre de rapprochement est utilisée pour rapprocher les
|
||||
transactions pointées depuis un relevé bancaire. Entrez le
|
||||
montant en francs depuis votre dernier relevé bancaire dans la fenêtre,
|
||||
et cliquez sur OK. La fenêtre montrera alors toutes les transactions
|
||||
non pointées depuis votre dernier relevé bancaire. Cette
|
||||
fenêtre de rapprochement ressemble à cela :
|
||||
<p><img SRC="pix/recnwin.gif" NAME="Image1" NOSAVE BORDER=0 height=342 width=633>
|
||||
<p>La fenêtre de rapprochement est destinée au rapprochement
|
||||
des enregistrements des utilisateurs à la fin du mois, quand le
|
||||
relevé bancaire arrive. Par exemple, si vous écrivez un chèque
|
||||
pour quelqu'un, entrez la transaction. Quand vous savez que que le chèque
|
||||
a été pointé (débité de votre compte),
|
||||
vous pouvez cliquer le champ situé entre les champs de description
|
||||
et de paiement, et le changer depuis 'n' vers 'c', indiquant que la transaction
|
||||
a été pointée. A la fin du mois, ouvrez la fenêtre
|
||||
de rapprochement, et xacc vous suggérera /soufflera l'entrée
|
||||
du solde final à partir du relevé bancaire. Alors, la fenêtre
|
||||
de rapprochement apparaîtra, et vous verrez une colonne de crédit
|
||||
et de débit qui listera toutes les transactions non rapprochées.
|
||||
Vous pouvez alors pointer les transactions qui apparaissent dans le relevé
|
||||
bancaire, et vérifier que le montant des champs soit correct. En
|
||||
bas de la fenêtre se trouve un champ différence, qui devrait
|
||||
être de 0.00F quand vous aurez fait le rapprochement. S'il ne l'est
|
||||
pas alors vous avez laissé échapper une transaction, ou un
|
||||
des montants est erroné (ou faux). Quand vous cliquez sur "Ok",
|
||||
alors le 'n' ou 'c' dans les transactions qui ont été pointées
|
||||
se changera en un 'y'. Quand vous changez quelque chose dans une transaction
|
||||
de rapprochement, une boite de dialogue de vérification devrait
|
||||
apparaître, mais cela ne semble pas être encore un événement.
|
||||
Aussi, le total "pointé" en bas semble afficher 0.00F sans se soucier
|
||||
de ces transactions qui ont été pointées ou rapprochées
|
||||
. Le total"pointé" devrait afficher seulement le total des transactions
|
||||
qui ont été pointées ('c') ou rapprochées ('y').
|
||||
<br>
|
||||
<hr>
|
||||
</body>
|
||||
</html>
|
||||
@ -1,148 +0,0 @@
|
||||
<!doctype html public "-//w3c//dtd html 4.0 transitional//en">
|
||||
<html>
|
||||
<head>
|
||||
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<title>Fenêtre registre</title>
|
||||
</head>
|
||||
<body bgcolor="#EEEEEE">
|
||||
|
||||
<h1>
|
||||
La fenêtre registre</h1>
|
||||
<img SRC="pix/regwin-single.gif" NAME="Image1" NOSAVE BORDER=0 height=372 width=683>
|
||||
<p>C'est la fenêtre du Registre/Grand Livre (ou d'enregistrement).
|
||||
Les transactions sont entrées ici.
|
||||
<p>Pour entrer une nouvelle transaction, tapez juste à l'intérieur
|
||||
de la dernière transaction vierge. Utilisez la souris (n.d.t : ou
|
||||
le mulot pour ceux qui préfèrent) ou les <a href="xacc-regwin_kbd.html">Raccourcis
|
||||
clavier du registre</a> pour se déplacer entre les champs, et frappez
|
||||
la touche Entrée ou cliquez sur Enregistrer pour enregistrer la
|
||||
transaction :
|
||||
<p><img SRC="pix/regwin-single2.gif" NAME="Image2" NOSAVE BORDER=0 height=522 width=685>
|
||||
<p>Remarquez comment la transaction a été enregistrée
|
||||
et une transaction vierge, nouvelle a été créée.
|
||||
<p>Vous pouvez affichez des transactions existantes de la même manière.
|
||||
GnuCash vous demandera de confirmer n'importe quel changement que vous
|
||||
ayez fait.
|
||||
<h1>
|
||||
Manipulation des transactions</h1>
|
||||
Vous pouvez manipuler les transactions avec la barre d'outils ou le menu
|
||||
"Transaction":
|
||||
<ul>
|
||||
<div STYLE="margin-bottom: 0cm"><b>Supprimer :</b> Vous pouvez supprimer
|
||||
une transaction ou une répartition en particulier.</div>
|
||||
|
||||
|
||||
<p STYLE="margin-bottom: 0cm"><b>Annuler :</b> Cela revient en arrière
|
||||
sur n'importe quel changement que vous ayez fait sur la transaction que
|
||||
vous modifiez actuellement.
|
||||
|
||||
<p STYLE="margin-bottom: 0cm"><b>Nouveau :</b> Cela déplace le curseur
|
||||
vers la dernière ligne du registre où les nouvelles transactions
|
||||
sont entrées.
|
||||
|
||||
<p STYLE="margin-bottom: 0cm"><b>Sauter :</b> Quand vous vous placez sur
|
||||
une transaction existante, il vous conduit de l'entrée du registre
|
||||
correspondant dans l'entrée de l'autre registre dans lequel cette
|
||||
transaction apparaît.
|
||||
|
||||
<p STYLE="margin-bottom: 0cm"><b>Transférer : </b>C'est une voie
|
||||
alternative pour entrer une transaction. Vous pouvez faire un transfert
|
||||
entre n'importe lequel des deux comptes sans ouvrir d'autres registres.
|
||||
<p><b>Fermer : </b>Ferme ce registre</ul>
|
||||
|
||||
<h1>
|
||||
Observation des transactions</h1>
|
||||
Le registre peut montrer les transactions de différentes manières,
|
||||
contrôlées par les entrées sur le menu du "Registre".
|
||||
<p>Le registre peut afficher les transactions dans plusieurs styles différents
|
||||
:
|
||||
<ul>
|
||||
<div STYLE="margin-bottom: 0cm"><b>mode simple-ligne :</b> les transactions
|
||||
sont affichées sur une simple ligne.</div>
|
||||
|
||||
|
||||
<p STYLE="margin-bottom: 0cm"><b>Double-ligne :</b> les transactions sont
|
||||
affichées sur deux lignes, avec plus d'informations à propos
|
||||
de chaque transaction montrée.
|
||||
|
||||
<p STYLE="margin-bottom: 0cm"><b>mode multi-ligne :</b> les transactions
|
||||
sont affichées sur de lignes multiples, permettant l'affichage de
|
||||
multiples entrées. Cela vous permet d'entrer des transactions multi-répartie
|
||||
(par exemple, quand vous payez de multiples factures avec un chèque).
|
||||
<p><b>modes auto-simple et auto-double</b> sont comme les modes simple
|
||||
et double-ligne, excepté que la transaction actuellement ouverte
|
||||
est affichée sous une forme multi-ligne. C'est une façon
|
||||
très commode d'entrer des transactions multi-compte.</ul>
|
||||
Pour changer le style d'affichage, allez dans le menu "Registre" et sélectionnez
|
||||
"style".
|
||||
<p>Les transactions existantes sont normalement affichées dans l'ordre
|
||||
de la date, mais cela peut aussi être changé avec "Trier par
|
||||
ordre". Vous pouvez aussi sélectionner une échelle de date
|
||||
durant laquelle les transactions seront affichées avec "Échelle
|
||||
de date".
|
||||
<h1>
|
||||
Rapprochement</h1>
|
||||
Les transactions sont typiquement vérifiées d'après
|
||||
le relevé de compte - suivant un processus appelé "rapprochement".
|
||||
GnuCash garde le suivi de l'état du rapprochement de chaque transaction.
|
||||
<p>L'état du rapprochement d'une transaction est montré par
|
||||
le champ rapprochement (R) . 'c' indique qu'une transaction a été
|
||||
rapprochée, 'n' indique qu'elle ne l'est pas. Vous pouvez changer
|
||||
l'état du rapprochement en cliquant sur le champ 'r' de la transaction.
|
||||
<p>En bas de la fenêtre du compte, il y a deux soldes en cours, le
|
||||
solde "pointé et rapproché", et le solde "total"... le solde
|
||||
"pointé et rapproché " devrait correspondre à la totalité
|
||||
de l'argent que la banque pense que vous avez sur votre compte, et le solde
|
||||
"total" inclut les transactions en cours de règlement.
|
||||
<p>Le rapprochement peut être fait dans la <a href="xacc-recnwin.html">fenêtre
|
||||
de rapprochement</a>
|
||||
<h1>
|
||||
<font size=+3>Portefeuilles d'actions</font></h1>
|
||||
Vous pouvez faire des transactions d'actions soit depuis une fenêtre
|
||||
avec une seule valeur(nom) d'actions , ou soit depuis une fenêtre
|
||||
de vue de portefeuille, montré ci-dessous.
|
||||
<p><img SRC="pix/foliowin.gif" NAME="Image3" NOSAVE BORDER=0 height=348 width=845>
|
||||
<p><img SRC="pix/foliowin-single.gif" NAME="Image4" NOSAVE BORDER=0 height=372 width=849>
|
||||
<p>Le registre du portefeuille peut intimider un peu au premier abord.
|
||||
<p>Si vous avez de la peine à le comprendre, alors tournez-vous
|
||||
vers la création de comptes qui contiennent une seule valeur d'action.
|
||||
<p>Quelques points importants à retenir à propos de la fenêtre
|
||||
du portefeuille :
|
||||
<ul>Elle montre toutes les actions de votre portefeuille, pas seulement
|
||||
une seule.</ul>
|
||||
Les montants des
|
||||
titres montrés sont ceux de chaque action en particulier.
|
||||
<ul>Notez qu'elle utilise un affichage sur deux lignes.</ul>
|
||||
Les comptes
|
||||
débités et les montants débités sont sur la
|
||||
ligne supérieure, et les montants et comptes crédités
|
||||
sont sur la ligne inférieure.
|
||||
<ul>
|
||||
<div STYLE="margin-bottom: 0cm">Si vous achetez ou vendez une action avec
|
||||
de l'argent d'un compte de courtage, le solde total ne changera pas, tant
|
||||
que la valeur de l'action égale le montant de l'argent échangé.</div>
|
||||
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">Si vous achetez ou vendez une action avec
|
||||
de l'argent d'un compte de courtage, la valeur de la transaction apparaîtra
|
||||
deux fois, une fois en rouge, et une fois en noir. Si les titres sont achetés,
|
||||
le montant de l'argent débité d'un compte de courtage sera
|
||||
en rouge, et la valeur des titres en noir. Si les titres sont vendus, alors
|
||||
la valeur des titres est en rouge, et l'argent crédité dans
|
||||
le compte de courtage en noir.
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">Si vous avez de la peine à indiquer
|
||||
un titre acheté/vendu dans le registre du portefeuille, alors assurez
|
||||
vous que les comptes <b>Transfert depuis</b> et <b>Transfert vers</b> sont
|
||||
dans le bon ordre. Un transfert depuis un compte d'actions est toujours
|
||||
interprété comme une vente, même si vous entrez la
|
||||
donnée comme un achat. Le contraire est aussi vrai.
|
||||
<p>Par la suite, une fenêtre registre de portefeuille plus simple
|
||||
et alternative sera peut-être prévue.</ul>
|
||||
|
||||
<hr>
|
||||
<br>
|
||||
<p>Retour à la <a href="xacc-main.html">Page principale de la documentation.</a>
|
||||
</body>
|
||||
</html>
|
||||
@ -1,94 +0,0 @@
|
||||
<!doctype html public "-//w3c//dtd html 4.0 transitional//en">
|
||||
<html>
|
||||
<head>
|
||||
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
|
||||
<meta name="GENERATOR" content="Mozilla/4.7 [fr] (Win98; I) [Netscape]">
|
||||
<title>Rapports</title>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
</head>
|
||||
<body bgcolor="#EEEEEE">
|
||||
|
||||
<h1>
|
||||
Rapports</h1>
|
||||
Une variété de rapports financiers peut être sélectionnés
|
||||
sur le menu "Rapports" :
|
||||
<ul>
|
||||
<div STYLE="margin-bottom: 0cm"><a href="xacc-balsheet.html">Feuille du
|
||||
solde/bilan</a> : montre les avoirs/biens(Actif), dettes(Passif) et capitaux
|
||||
propres.</div>
|
||||
|
||||
|
||||
<p STYLE="margin-bottom: 0cm"><a href="xacc-pnl.html">États des
|
||||
pertes et profits</a> : montrent les revenus et dépenses sur une
|
||||
période sélectionnable <i>bien, il le sera quand je comprendrai
|
||||
(get around) comment ajouter le support de la période.</i>
|
||||
|
||||
<p STYLE="margin-bottom: 0cm"><a href="xacc-trans_report.html">Rapport
|
||||
de transaction</a> montre les transactions dans un compte, présenté
|
||||
de différentes façons.
|
||||
<p><a href="xacc-bal_tracker.html">Suivi du solde</a> suit le solde d'un
|
||||
ou plusieurs comptes dans le temps, et supporte une sortie graphique (si
|
||||
vous avez installé gnuplot).</ul>
|
||||
|
||||
<h1>
|
||||
La fenêtre de rapports</h1>
|
||||
Dès que vous sélectionnez un rapport, une fenêtre de
|
||||
rapports apparaîtra :
|
||||
<p><img SRC="pix/reportwin.gif" NAME="Image1" NOSAVE BORDER=0 height=372 width=425>
|
||||
<p>Le rapport est affiché dans une fenêtre redimensionnable
|
||||
et déroulante. Pour contrôler le rapport, vous pouvez utiliser
|
||||
les boutons de la barre d'outils en haut de la fenêtre :
|
||||
<ul>
|
||||
<div STYLE="margin-bottom: 0cm"><b>Précédent</b> et <b>Suivant</b>
|
||||
vous permettent de voir les précédents contenus de la fenêtre,
|
||||
juste comme un navigateur internet.</div>
|
||||
|
||||
<p><b>Paramètres</b> affiche une boîte de dialogue vous permettant
|
||||
de changer l'information présentée dans le rapport :
|
||||
<br>
|
||||
<br>
|
||||
<p><img SRC="pix/report-option.gif" NAME="Image2" NOSAVE BORDER=0 height=372 width=508>
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">Voyez l'aide pour les rapports individuels
|
||||
pour les détails des options disponibles.
|
||||
|
||||
<p STYLE="margin-bottom: 0cm"><b>Exporter</b> vous permet d'exporter le
|
||||
contenu du rapport comme un fichier HTML pour une visualisation ou impression
|
||||
ultérieure.
|
||||
<p><b>Fermer</b> : ferme la fenêtre du rapport.</ul>
|
||||
|
||||
<h1>
|
||||
Construction de rapports personnalisés</h1>
|
||||
Il est possible d'écrire votre propres rapports pour répondre
|
||||
à vos propres besoins, si vous savez programmer un peu. Vous aurez
|
||||
besoin de connaître Scheme (un langage de programmation ressemblant
|
||||
à LISP), et c'est une excellente idée d'avoir une copie du
|
||||
code source de GnuCash disponible.
|
||||
<p>L'interface de rapport est actuellement non documentée, mais
|
||||
vous pouvez obtenir une bonne idée de son fonctionnement en examinant
|
||||
le fichier src/scm/report/hello-world.scm dans la distribution du source
|
||||
de GnuCash.
|
||||
<p>Vous aurez aussi besoin pour accédez aux données du "moteur"
|
||||
d'obtenir de l'information pour votre rapport. Cela est accompli par un
|
||||
ensemble de fonctions d'encapsulage Scheme qui sont documentées
|
||||
dans le fichier src/g-wrap/gnc.html. Vous pouvez souhaiter examiner quelques-uns
|
||||
des autres rapports dans src/scm/report pour comprendre comment ils sont
|
||||
utilisés.
|
||||
<p>A présent, les rapports sont produit intérieurement en
|
||||
créant du HTML et en présentant cela avec un widget HTML.
|
||||
(Les futures versions de GnuCash supporteront si tout va bien un système
|
||||
plus flexible).
|
||||
|
||||
<p STYLE="margin-bottom: 0cm">Si vous avez besoin de plus d'information,
|
||||
ou avez développé un nouveau rapport qui peut être
|
||||
utilisé par les autres, s'il vous plaît contactez la liste
|
||||
de courriers de développement de GnuCash (mailing list) à
|
||||
<a href="mailto:gnucash-devel@gnucash.org">gnucash-devel@gnucash.org</a>.
|
||||
<br>
|
||||
<div STYLE="margin-bottom: 0cm"></div>
|
||||
|
||||
<p>
|
||||
<hr>
|
||||
<p>Retour à la <a href="xacc-main.html">Page principale de la documentation.</a>
|
||||
</body>
|
||||
</html>
|
||||
@ -1,118 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE>Codes/symboles des actions</TITLE>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#eeeeee">
|
||||
<H1>Cours des actions et codes des titres</H1>
|
||||
<P>GnuCash fournit actuellement dans une certaine mesure un système
|
||||
rudimentaire de récupération automatisée des
|
||||
cours d'actions.
|
||||
</P>
|
||||
<P>Si un <A HREF="xacc-acctypes.html#stockacct">compte d'actions</A>
|
||||
de GnuCash est convenablement configuré, et l'ordinateur hôte
|
||||
est connecté sur internet, le programme <TT>gnc-prices</TT>
|
||||
peut être utilisé pour récupérer les
|
||||
cotations des cours d'actions et de fonds communs (pas de FCP et de
|
||||
SICAV pour la france) à partir de divers sites web directement
|
||||
dans GnuCash.
|
||||
</P>
|
||||
<P>Pour utiliser cette fonctionnalité, ce qui suit doit être
|
||||
fait :
|
||||
</P>
|
||||
<UL>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Créez un compte et marquez
|
||||
le comme étant du type "Fonds communs" ou
|
||||
"Actions".
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Entrer un code de titre valide
|
||||
(n.d.t : code SICOVAM en france) dans le champ marqué
|
||||
"Valeur:"
|
||||
</P>
|
||||
<LI><P STYLE="margin-bottom: 0cm">Sélectionnez une source de
|
||||
cotations depuis le menu déroulant. Actuellement les sources
|
||||
de cotations supportées incluent <B>Yahoo</B>, <B>Yahoo
|
||||
Europe</B>, <B>Fidelity Investments</B>, <B>T. Rowe Price</B> et le
|
||||
<B>Vanguard Group</B>. Noter que Yahoo fournira le cours des valeurs
|
||||
pour la plupart des fonds communs, <I>incluant</I> Fidelity, T. Rowe
|
||||
Price and Vanguard, et que les cours des valeurs cotées sur
|
||||
Yahoo devraient être identique à ceux qui sont sur les
|
||||
sites sources. (Autrement, quelqu'un rapportera une mauvaise
|
||||
information!). Si vous choisissez Yahoo Europe, vous devrez accoler
|
||||
le code du marché pour la valeur, tel que PA pour Paris, BE
|
||||
pour Berlin, etc. Exemple : 12150.PA (la valeur Peugeot au marché
|
||||
de Paris).
|
||||
</P>
|
||||
<LI><P>Liste des codes de marchés européens :
|
||||
</P>
|
||||
</UL>
|
||||
<P>
|
||||
value=PA>Paris <BR>
|
||||
value=BC>Barcelone <BR>
|
||||
value=BE>Berlin <BR>
|
||||
value=BI>Bilbao <BR>
|
||||
value=BM>Brême <BR>
|
||||
value=CO>Copenhague <BR>
|
||||
value=D>Dusseldorf <BR>
|
||||
value=F>Francfort <BR>
|
||||
value=H>Hambourg <BR>
|
||||
value=HA>Hanovre <BR>
|
||||
value=L>London <BR>
|
||||
value=MA>Madrid <BR>
|
||||
value=MC>Madrid (M.C.) <BR>
|
||||
value=MI>Milan <BR>
|
||||
value=MU>Munich <BR>
|
||||
value=O>Oslo <BR>
|
||||
value=ST>Stockholm <BR>
|
||||
value=SG>Stuttgart <BR>
|
||||
value=VA>Valence <BR>
|
||||
value=FX>Xetra
|
||||
</P>
|
||||
<P>Un exemple d'image est montré ci-dessous :
|
||||
</P>
|
||||
<P><IMG SRC="pix/TICKER-A.GIF" NAME="Image1" ALIGN=BOTTOM WIDTH=405 HEIGHT=347 BORDER=0>
|
||||
</P>
|
||||
<P>Pour mettre à jour les cours stockés dans un fichier
|
||||
de compte de GnuCash, lancez en ligne de commande <TT>gnc-price</TT>,
|
||||
en spécifiant le nom du fichier; par exemple :
|
||||
</P>
|
||||
<PRE STYLE="margin-bottom: 0.5cm"> gnc-prices myaccts.xac</PRE><P>
|
||||
En lançant cette commande, elle affichera divers messages de
|
||||
diagnostic à l'écran tandis qu'elle chargera les
|
||||
données. Elle fonctionnera seulement quand l'ordinateur hôte
|
||||
est connecté à internet. Elle <I>peut</I> fonctionner
|
||||
ensemble avec un pare-feu/firewall de style masqué. Elle ne
|
||||
fonctionne pas actuellement depuis un réseau situé
|
||||
derrière des pare-feu de style socks.
|
||||
</P>
|
||||
<P>La commande peut être lancée plusieurs fois dans une
|
||||
journée; pourtant, elle mettra les comptes à jour au
|
||||
maximum une fois avec les plus récentes données du
|
||||
cours des échanges de la journée.
|
||||
</P>
|
||||
<P>Ainsi, si <TT>gnc-prices</TT> est lancé le vendredi,
|
||||
samedi, dimanche et lundi, seuls deux chargements de cours seront
|
||||
effectués : un contenant les données du vendredi, et un
|
||||
contenant les données du lundi, tandis que celui lancé
|
||||
le samedi et dimanche retrouvera seulement les cours de clôture
|
||||
du vendredi.
|
||||
</P>
|
||||
<P>Pour empêcher gnc-prices de mettre à jour un compte,
|
||||
tandis que vous lui permettez de mettre à jour un autre
|
||||
compte, marquez simplement les données source pour ce compte
|
||||
comme "(aucun)". Vous pouvez le faire depuis la fenêtre
|
||||
"<TT>Afficher un compte</TT>".
|
||||
</P>
|
||||
<P>Après avoir lancé gnc-prices pendant quelques jours,
|
||||
vos comptes commenceront à ressembler à ce qui suit :
|
||||
</P>
|
||||
<P STYLE="margin-bottom: 0cm"><IMG SRC="pix/TICKER-B.GIF" NAME="Image2" ALIGN=BOTTOM WIDTH=881 HEIGHT=372 BORDER=0>
|
||||
</P>
|
||||
<HR>
|
||||
<P><BR>Retour à la <A HREF="xacc-main.html">Page principale de
|
||||
la documentation.</A>
|
||||
</P>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,46 +0,0 @@
|
||||
<!doctype html public "-//w3c//dtd html 4.0 transitional//en">
|
||||
<html>
|
||||
<head>
|
||||
<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1">
|
||||
<meta name="GENERATOR" content="Mozilla/4.7 [fr] (Win98; I) [Netscape]">
|
||||
<title>Transaction Report</title>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
</head>
|
||||
<body>
|
||||
|
||||
<h1>
|
||||
Rapport de transaction</h1>
|
||||
Les rapports de transaction liste en détails les transactions dans
|
||||
un compte spécifié sur une période spécifiée,
|
||||
dans un format convenu pour la visualisation et l'exportation.
|
||||
<p>Les options à spécifier pour ce rapport sont:
|
||||
<ul>
|
||||
<li>
|
||||
<b>Compte:</b> le compte sur lequel l'on fait le rapport.</li>
|
||||
|
||||
<li>
|
||||
<b>La Date jusqu'à et la Date depuis:</b> l'échelle de date
|
||||
que le rapport couvre.</li>
|
||||
|
||||
<li>
|
||||
<b>Clé de tri primaire :</b> le champ à trier en premier.</li>
|
||||
|
||||
<li>
|
||||
<b>Ordre de tri primaire:</b> l'ordre dans lequel il faut trier. "Ascendant"
|
||||
specifie du plus petit vers le plus grand, par tri alphabétique,
|
||||
du plus ancien vers le plus récent, ou les plus petits montants
|
||||
en premier. Le Descendant produit l'effet opposé/contraire.</li>
|
||||
|
||||
<li>
|
||||
<b>Clé de tri secondaire:</b> le champ à trier s'il y a des
|
||||
clés de tri primaire équivalentes/égales</li>
|
||||
|
||||
<li>
|
||||
<b>Ordre de tri secondaire:</b> l'ordre dans lequel se fait le tri
|
||||
de la clé secondaire.</li>
|
||||
</ul>
|
||||
|
||||
<hr>
|
||||
<p>Retour à la <a href="xacc-main.html">Page principale de la documentation.</a>
|
||||
</body>
|
||||
</html>
|
||||
@ -1,53 +0,0 @@
|
||||
<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 3.2//EN">
|
||||
<HTML>
|
||||
<HEAD>
|
||||
<TITLE>Compatibilité an 2000 de GnuCash</TITLE>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href="gnucash.css">
|
||||
<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
|
||||
</HEAD>
|
||||
<BODY BGCOLOR="#eeeeee">
|
||||
<H1>Compatibilité an 2000 de GnuCash</H1>
|
||||
<P>Les versions 1.1.25 de Gnucash et suivantes stockent toutes les
|
||||
dates en secondes et nanosecondes, où les secondes sont
|
||||
stockés comme un entier signé de 64-bit. Cela devait
|
||||
suffire pour stocker les dates du passé distant aussi bien que
|
||||
le futur distant, aussi longtemps qu'on ne découvre pas trop
|
||||
d'ordres de grandeur à l'âge de l'univers, d'après
|
||||
les estimations des astrophysiciens.
|
||||
</P>
|
||||
<P>Le format de fichier pour les versions 1.1.25 et suivantes stocke
|
||||
les dates de la manière citée ci-dessus.
|
||||
</P>
|
||||
<P>Quelques routines internes utilisent le type <TT>time_t</TT> pour
|
||||
exprimer les secondes. Notez que sur la plupart des OS, c'est une
|
||||
longueur de 32-bit, et elle est limitée à l'ère
|
||||
Unix (Déc 1901 à Jan 2038). Il est raisonnable
|
||||
d'espérer que <TT>time_t</TT> sera migré vers
|
||||
l'utilisation de valeurs de 64 bit à ce moment là.
|
||||
</P>
|
||||
<P>Les fichiers de sauvegarde et log sont estampillé
|
||||
temporellement en utilisant la routine standard Unix <TT>ctime()</TT>,
|
||||
qui prend comme argument <TT>time_t</TT>. Ainsi, le mécanisme
|
||||
de sauvegarde et de log pourrait éprouver des troubles en
|
||||
2038. Supposant que votre Unix actuel continue à être en
|
||||
service à ce moment là sans aucune correction.
|
||||
</P>
|
||||
<P>Notez aussi que GnuCash reconnaît correctement le 29 février
|
||||
2000 comme une "année bissextile", une autre des
|
||||
"dates critiques de l'année 2000".
|
||||
</P>
|
||||
<P>Il est très fortement suggéré que GnuCash
|
||||
devrait faire face raisonnablement bien à la transition vers
|
||||
le nouveau millénaire, qu'il commence en 2000 ou en 2001...
|
||||
</P>
|
||||
<P STYLE="margin-bottom: 0cm">Les éléments de l'an 2000
|
||||
sont décrits en plus de détails à <A HREF="http://www.ntlug.org/~cbbrowne/linuxy2k.html">Linux
|
||||
et l'an 2000</A>.</P>
|
||||
<P STYLE="margin-bottom: 0cm"><BR>
|
||||
</P>
|
||||
<HR>
|
||||
<P>Retour à la <A HREF="xacc-main.html">Page principale de la
|
||||
documentation.</A>
|
||||
</P>
|
||||
</BODY>
|
||||
</HTML>
|
||||
@ -1,35 +0,0 @@
|
||||
/* Style Sheet */
|
||||
/* $Id$ */
|
||||
|
||||
BODY{ background-color:#EEFFEE;
|
||||
/* background-image: url(http://www.isomedia.com/homes/tboyle/greenpaper.gif); */
|
||||
background-repeat: repeat-y;}
|
||||
|
||||
SPAN.indent{margin-left:0.4in;}
|
||||
|
||||
/* This may be a bit excessively loud... */
|
||||
H1, H2, H3, H4 {font-family: Optima, Lucida, Helvetica, sans-serif;
|
||||
color: green; background-color: transparent;
|
||||
font-weight: bolder; }
|
||||
|
||||
/* Utopia, Helvetica, Optima, Lucida Typewriter */
|
||||
|
||||
H1{ font-size: 18pt;}
|
||||
H2{ font-size: 16pt;}
|
||||
H3{ font-size: 14pt;}
|
||||
H4{ font-size: 12pt;}
|
||||
|
||||
/* And make the main title big, centre it */
|
||||
|
||||
H1.title {font-size: 24pt; text-align: center; color: maroon;
|
||||
background-color: transparent; font-family: Optima, Lucida, Helvetica,
|
||||
sans-serif;}
|
||||
|
||||
DEL {font-weight: bold}
|
||||
INS {background-color: white}
|
||||
|
||||
/* Zowie way of presenting PRE stuff */
|
||||
|
||||
PRE,TT.LITERAL,P.LITERALLAYOUT{ font-family:Lucida Typewriter, Courier,
|
||||
monospace; font-weight: normal; background-color: gray; color: white;
|
||||
border-width: thin; white-space:pre; }
|
||||
@ -1,17 +0,0 @@
|
||||
<!DOCTYPE html PUBLIC "-//IETF//DTD HTML//EN">
|
||||
|
||||
<html>
|
||||
<head>
|
||||
<link rel="stylesheet" title="normal" type="text/css" href=
|
||||
"gnucash.css">
|
||||
<title>GnuCash Help</title>
|
||||
</head>
|
||||
|
||||
<body>
|
||||
<h1> GnuCash Help </h1>
|
||||
<ul>
|
||||
<li> Pour l'aide en <a href="fr/xacc-main.html">Français</a>.
|
||||
</li>
|
||||
</ul>
|
||||
</body>
|
||||
</html>
|
||||
@ -1,54 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: November 24, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Written by Chris Lyttle
|
||||
Originally designed by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
<chapter id="appendix-a">
|
||||
<title>Appendix A Guide for Former Users of Quicken and other QIF Applications</title>
|
||||
<para>
|
||||
</para>
|
||||
<sect1 id="settingupacct1">
|
||||
<title>Organization of QIF Files (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="entercharge1">
|
||||
<title>Common Duplication Issues (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="enterpay1">
|
||||
<title>Checking QIF Data (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
<chapter id="appendix-b">
|
||||
<title>Appendix B Frequently Asked Questions</title>
|
||||
<para>
|
||||
(Notes: How to treat taxes (payable or expense?), how to record a txn on different
|
||||
dates (actual date and bank date), how to provide security for GC data using CFS,
|
||||
etc.)
|
||||
</para>
|
||||
<sect1 id="settingupacct1">
|
||||
<title>FAQ</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
<chapter id="appendix-c">
|
||||
<title>Appendix C Troubleshooting Guide</title>
|
||||
<para>
|
||||
</para>
|
||||
<sect1 id="settingupacct1">
|
||||
<title>I'm in Trouble</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,105 +0,0 @@
|
||||
<!DOCTYPE book PUBLIC "-//OASIS//DTD DocBook V3.1//EN"[
|
||||
]>
|
||||
<BOOK ID="Chapter-1"><TITLE>GnuCash User Guide</TITLE>
|
||||
Copyright © Carol Champagne 2001
|
||||
This document is released under the terms of the Free Document License.
|
||||
<ARTICLE><SECT1>
|
||||
<TITLE>Chapter 1 Overview of GnuCash</TITLE>
|
||||
|
||||
<TITLE>1.1 Introduction to GnuCash (Discussion)</TITLE>
|
||||
<PARA>
|
||||
GnuCash is the personal finance software package made for you. It is versatile enough to keep track of all your financial information, from the simple to the very complex. It is one of the few financial software packages that supports global currencies, and it is the only Linux open-source program of its kind. And best of all, it is easy to use!
|
||||
</PARA>
|
||||
<PARA>
|
||||
So what can GnuCash do for you? It can keep track of your finances in as much detail as you prefer. If you are just starting out, use GnuCash to keep track of your checkbook. You may then decide to track cash purchases, as well as credit card purchases, so you can better determine where your money is being spent. When you start investing, you can use GnuCash's investing features to help you monitor your portfolio. Buying a vehicle or a home? GnuCash can help you with planning the investment, as well as tracking loan payments. And if your financial records span the globe, GnuCash can provide all the multiple-currency support you need.
|
||||
</PARA>
|
||||
|
||||
1.2 About this Book (Discussion)
|
||||
|
||||
The goal of this manual is to save you time and to get you started in GnuCash as quickly as possible. Each chapter follows a simple format:
|
||||
|
||||
1) "Concepts" discussion
|
||||
2) "How-To" specific procedures
|
||||
3) "Putting It All Together" examples
|
||||
|
||||
Beginning users will find the ?Concepts? sections helpful, since they provide a reference and ideas for the best ways to track your finances. Experienced users can flip to the "How-To" sections to quickly scan procedures. These sections provide quick, to-the-point steps for accomplishing specific tasks. The "Putting It All Together" sections present real-world examples in the form of a tutorial, beginning with creation of a file in Chapter (?2). Each successive chapter will build on the previous chapter?s tutorial.
|
||||
|
||||
This manual is organized into 3 main parts:
|
||||
1. Getting Started
|
||||
2. Managing Your Records
|
||||
3. Advanced Topics
|
||||
|
||||
|
||||
The first part, Getting Started, contains 4 chapters that give you the basic information needed to use GnuCash:
|
||||
|
||||
* Installing and running GnuCash (?Ch.1)
|
||||
* Creating and working with files (?Ch. 2)
|
||||
* Creating and using accounts (?Ch. 3)
|
||||
* Entering transactions (?Ch. 4)
|
||||
|
||||
Use this part as a quick-start guide; it will cover everything you need to get up and running in GnuCash.
|
||||
|
||||
The second part, Managing your Records, addresses common applications and features of GnuCash in greater detail. You will see more specific cases, based on frequently asked questions about applying GnuCash to everyday situations. Here are the applications and features covered in this part:
|
||||
|
||||
APPLICATIONS
|
||||
* Keeping track of checkbook and cash (?Ch. 5)
|
||||
* Managing credit cards (?Ch. 6)
|
||||
* Tracking investments (?Ch. 7)
|
||||
* Monitoring assets and loans (?Ch. 8)
|
||||
* Handling multiple currencies (?Ch. 9)
|
||||
|
||||
FEATURES
|
||||
* Reports and graphs (?Ch. 10)
|
||||
* Online features (?Ch. 11)
|
||||
|
||||
The last part, Advanced Topics, discusses more advanced uses for GnuCash. Some of these uses are not yet supported by GnuCash, but these chapters discuss ways to work around features still under development.
|
||||
|
||||
* Planning for taxes, mortgages, and other needs (?Ch. 12)
|
||||
* Using GnuCash to manage a business (?Ch. 13)
|
||||
|
||||
This manual also has an appendix, which contains more information you might want to know:
|
||||
|
||||
* Guide for former Quicken, MS Money or other QIF users
|
||||
* Troubleshooting guide
|
||||
|
||||
Last but not least, a glossary and index help you quickly locate the topics you need.
|
||||
|
||||
|
||||
1.3 Top Ten Reasons to Use GnuCash (Discussion)
|
||||
|
||||
We've already discussed some of the general advantages of using GnuCash. Here are some specific features offered by GnuCash that may not exist in other programs.
|
||||
|
||||
1) [Simple user interface]
|
||||
GnuCash is a Linux financial software package that is as easy to use as a checkbook register. It's even easier to use than a paper register, because features like (?auto-completion?) and other entry shortcuts do most of the entry work for you.
|
||||
|
||||
2) [Easy import]
|
||||
GnuCash allows you to import your data from your online bank statement or from another software package using QIF (Quicken Interchange Format) files. An easy-to-use (?wizard?) walks you through loading your files, reviewing them for changes, and importing them into GnuCash.
|
||||
|
||||
3) [Statement reconciliation]
|
||||
Reconcile those monthly statements quickly by entering the statement ending balance and checking off transactions. GnuCash helps you catch any discrepancies between your data and the statements you receive.
|
||||
|
||||
4) [Investment tracking]
|
||||
GnuCash offers a host of ways to track your investment portfolio. Special investment accounts simplify your data entry, and online update tools allow you to update the prices of your holdings as the markets change. Reports complete the picture, allowing you to analyze your investment decisions.
|
||||
|
||||
5) [Multiple currency support]
|
||||
GnuCash allows you to track multiple currencies. If you have bank accounts, investments or other financial data in different currencies, you can monitor these in GnuCash.
|
||||
|
||||
6) [Customized reports and graphs]
|
||||
Reports and graphs can give you valuable information for filing taxes, budgeting, or simply figuring out where all the money goes. GnuCash offers a variety of easy-to-use reports and graphs to help you analyze your financial position. It also gives you the freedom to customize your own reports to suit your unique needs.
|
||||
|
||||
7) [Double entry]
|
||||
To provide complete records, GnuCash uses the double entry method of bookkeeping. Double entry simply means that money doesn't just appear or disappear---an equal amount must come from one location and go to another location. By entering both locations, you provide information that GnuCash can then use to give you detailed reports of your data.
|
||||
|
||||
8) [Sources of help]
|
||||
A Tip of the Day dialog gives helpful tips to new users about GnuCash features. Within the program, a searchable Help menu guides you to the information you need or connects you to the GnuCash web page for further assistance. GnuCash also has strong developer and user communities, and it is easy to get help from these communities through mailing lists.
|
||||
|
||||
9) [Shortcuts]
|
||||
GnuCash offers many shortcuts to help you enter your data. When you type the first few characters of a common entry, it will automatically fill in the rest of the entry. You can also use copy, paste and duplicate functions to save typing time. Keyboard shortcuts let you quickly choose a menu option or to enter numerical data.
|
||||
|
||||
10) [Open source]
|
||||
GnuCash doesn't hide its methods from you. If you wonder how GnuCash computed a number, you can easily find it out. In addition, you can set preferences that tell GnuCash how much information to display to you. There is no "secret code" used in GnuCash---it continues to be an open-source program.
|
||||
|
||||
These are only a few of the advantages you'll discover when you start using GnuCash to track your financial information. Now get ready to enjoy the benefits of GnuCash for yourself!
|
||||
|
||||
1.4 Installation (How-To)
|
||||
(?More on this when development is near completion)
|
||||
@ -1,311 +0,0 @@
|
||||
Copyright © Carol Champagne 2001
|
||||
This document is released under the terms of the Free Document License.
|
||||
|
||||
Chapter 2 Basic Structure and Setup
|
||||
|
||||
The main building blocks of GnuCash are files, accounts, and transactions. Creating a file to store your data is the first step, and this chapter will walk you through that process. Before you get started with files, it is also helpful to understand how GnuCash helps you organize your data using accounts and transactions. We will cover accounts and transactions in more detail in the next few chapters, but for now let's take a look at the basic structure.
|
||||
|
||||
|
||||
2.1 Data Entry Concepts (Discussion)
|
||||
|
||||
Entering data in GnuCash is not that much different from entering data in your checkbook register. At its core, GnuCash is a computerized checkbook, and you can choose to use it for that purpose. But GnuCash can provide so much more information to you if you categorize your data. To do that, you need to understand a few concepts about how data is organized in GnuCash.
|
||||
|
||||
2.1.1 Files, Accounts and Transactions
|
||||
GnuCash provides three types of files for storing information: data files, backup files, and log files. The main file that you will use to store your data is a data file. You will probably have only one data file that you use for your home data, but GnuCash will automatically save a backup copy for you each time you save that data file. GnuCash also provides log files which can be used to help reconstruct data. Backup and log files are described later in this chapter.
|
||||
|
||||
Although you only have one main data file, that file will contain many accounts. An <emphasis> account</emphasis> is a record for keeping track of what you own, owe, spend or receive. You probably already think of money you own or owe as being in an ?account.? For example, at some point you opened checking and savings accounts at a particular bank, and that bank sends you monthly statements showing how much money you *own* in these accounts. Credit card accounts also send you statements showing what you *owe* to a credit card company, and the mortgage company may send you periodic statements showing how much you still *owe* on your loan.
|
||||
|
||||
In GnuCash, accounts are also used to categorize money you receive or spend, even though these are not ?physical? accounts that receive statements. As we will cover more in (?Chapter 3), income type accounts are used to categorize money received (like a paycheck), and expense type accounts are used to categorize money spent (for pizza, to pay a bill, etc.) These accounts function much like ?categories" in some other financial programs, with a few advantages discussed in (?Chapter 3).
|
||||
|
||||
A <emphasis>transaction</emphasis> represents the movement of money from one account to another account. Whenever you spend or receive money, or transfer money between accounts, that is a transaction. In GnuCash, as we will see in the next section, transactions always involve at least two accounts. Examples of transactions are: paying a bill, transferring money from savings to checking, buying a pizza, withdrawing money, and depositing a paycheck. (?Chapter 4) goes more in depth on how to enter transactions in GnuCash.
|
||||
|
||||
|
||||
2.1.2 Double Entry
|
||||
You've probably heard the saying, "Money doesn't grow on trees." It means that money must come from somewhere---it doesn't just "appear." <emphasis>Double entry accounting </emphasis> is a method of record-keeping that lets you track just where your money comes from and where it goes. Using double entry means that money is never gained nor lost---an equal amount is always transferred from one place to another. When you withdraw cash, you are transferring money from your bank account to your wallet. When you write a check to the grocery store, you are transferring money from your checking account to the grocery store. And when you deposit a paycheck, you are transferring money from your source of income to your bank account.
|
||||
|
||||
In GnuCash, these transfers are known as transactions, and each transaction requires at least two accounts. To enter the cash withdrawal, for example, you would enter a transfer of money from a bank account to a cash account. You would record the grocery check as a transfer from a checking account to a groceries expense account. And the paycheck deposit is recorded as a transfer from an income account to a bank account.
|
||||
|
||||
Unlike traditional accounting packages, GnuCash makes it very easy to enter your double entry transactions. Chapter (?4) gives more detail on entering transactions, but for now let?s take a general look at how they work. For a basic transaction like writing a check, you first create two accounts: a checking account and an account for the expense. For example, if you write a check to pay for groceries, then you need both a checking account and a groceries account. (See Chapter (?3) for more detail on creating accounts.) To record the check, you simply enter a transaction to transfer money from the checking account to the groceries account. In this example, if you write a check for $50 to pay for groceries, the GnuCash transaction looks like this when viewed from the checking account:
|
||||
|
||||
|
||||
(?insert basictxn.png)
|
||||
|
||||
|
||||
|
||||
In this transaction, a check is written to ?ABC Grocery Store? for $50. Since this is a double entry transaction, at least two accounts are affected and must be part of the transaction. GnuCash automatically enters the current account name (?My Checking?) for you, though, so you only enter the other account name affected (?Groceries?).
|
||||
|
||||
What about your paycheck? You can see that money goes into a bank account, but where does it come from? In double-entry, the money has to come from somewhere. Technically, that money comes from your employer, but you don?t care about tracking your employer?s accounts. So how do you account for money coming in? In GnuCash, you create a special income type account to track your incoming paychecks. (See Chapter (?3) for more information on creating income accounts.) To record the paychecks, you simply enter a transaction to transfer money from the income account to a bank account.
|
||||
|
||||
Here's what a paycheck deposit looks like in GnuCash.
|
||||
(insert basictxn2.png)
|
||||
|
||||
|
||||
In this example, $800 is transferred from a ?Salary? income account to the ?My Checking? account. Because of the special nature of income accounts, discussed in (?Chapter 3), this transaction increases both the checking account balance and the income account balance by the amount transferred.
|
||||
|
||||
So what if you want to record your gross pay and all the deductions that come out of your check as well? You enter a transaction with <emphasis>multiple splits</emphasis>, which we will cover in section (?4.3). In this type of transaction, you are transferring a sum of money from one location to several locations. For any double entry transaction, the <emphasis>total</emphasis> amount of money transferred <emphasis>from</emphasis> accounts must equal the <emphasis>total</emphasis> amount transferred <emphasis>to</emphasis> other accounts.
|
||||
|
||||
For example, your gross pay might be $1000, but only $800 of that gets deposited in your checking account. The remaining $200 is split between your deductions, such as federal taxes, FICA and health insurance. How do you account for this in GnuCash? First, you should have accounts set up for the gross income, checking, and each of the deductions. (See Chapter (?3).) Then you enter a transaction to transfer $1000 from the gross income account to the other four accounts: checking, federal taxes, FICA and health insurance. Because this is a double entry transaction, the total amount transferred to these four accounts must equal the original $1000 total coming from the income account. We cover this type of transaction in more detail in Chapter (?4), but for now here?s a peek at what it looks like:
|
||||
|
||||
(?insert multitxn.png)
|
||||
|
||||
|
||||
The main principle to remember is that there are at least two parts to every transaction, and the total amount transferred from a set of accounts must equal the total amount transferred to another set of accounts. When a transaction transfers an equal sum from accounts to other accounts, that transaction is said to be <emphasis>in balance</emphasis>. In GnuCash, as in double-entry accounting, you want to have all of your transactions in balance.
|
||||
|
||||
Why is this important to you? If all of your transactions are in balance, then your money is all accounted for. GnuCash has a record of where that money came from and where it was used. By storing the names of all accounts involved in each transaction, you provide data that can be sorted and viewed in report form later. Reports allow you to see things like how much money you made for the year and where it all went, what your net worth is, and what your taxes might be for the year. The more information you provide when entering transactions, the more detailed your reports will be.
|
||||
|
||||
(?SIDEBAR)
|
||||
Double entry accounting has been around since the late 15th century, when it was described by an Italian friar, Luca Pacioli. Traditional double entry accounting involves recording each transaction in a book called a ledger, then copying each part of the transaction to separate books called journals. This method is still used in businesses today as a way to avoid entry errors and to track the source of those errors. GnuCash simplifies this traditional accounting by copying part of each transaction for you, so it may not catch some of the entry errors that would show up in traditional accounting. But it will flag transactions that are not balanced, and it will let you know when an account name is missing. As (?Chapter 4) will show you, you then have a choice of either correcting these out-of-balance transactions or ignoring the flags. (Of course, you can get around the double entry requirements by simply ignoring the out-of-balance flags or by categorizing everything in a ?Miscellaneous? account, but then you lose a lot of GnuCash?s functionality in tracking where your money goes.)
|
||||
(?/SIDEBAR)
|
||||
|
||||
GnuCash offers an advantage over traditional accounting packages because it does a lot of the double entry work for you while still giving you the informational benefits of double entry accounting. Chapter (?4) explains more about how to enter transactions in GnuCash, but first you will need to create a file and a few accounts.
|
||||
|
||||
(?SIDEBAR) Accounting Terminology
|
||||
|
||||
Accountants use the terms <emphasis>debit</emphasis> and <emphasis> credit</emphasis> to describe whether money is being transferred <emphasis> to</emphasis> or <emphasis> from</emphasis> an account. Money is recorded in the debit column, which is always the left column, when it is being transferred <emphasis>to</emphasis> an account. Money is recorded in the credit column, which is always the right column, when it is being transferred <emphasis>from</emphasis> an account. Money always flows from the right column of one account to the left column of another account.
|
||||
|
||||
The main rule of accounting is this: <emphasis>For every transaction, total debits must equal total credits. </emphasis> This is just another way of repeating the double entry rule, that for each transaction, the amount of money transferred *from* accounts must equal the amount transferred *to* other accounts
|
||||
|
||||
You don?t have to use the terms ?debit? and "credit" to use GnuCash, however. GnuCash account registers default to "common" column headings such as "deposit" and "withdrawal"---if you are more comfortable with those headings, use them. If you prefer the credit and debit headings, you can change the column headings to "use accounting labels? from the menu item <guimenuitem>Settings|Preferences...General</guimenuitem> (see section (?2.5) for more detail on setting preferences).
|
||||
|
||||
(?/SIDEBAR)
|
||||
|
||||
2.2 The GnuCash Interface (Discussion)
|
||||
|
||||
When you first open GnuCash, you will see the New User dialog. From there, GnuCash provides other tools to help you easily find what you are looking for. Let?s take a look at some of the common screens and dialog boxes you will see.
|
||||
|
||||
2.2.1 New User Setup
|
||||
(?Describe this more when finished)
|
||||
The New User Setup wizard allows you to create several accounts at once. When you open GnuCash the first time, you will get this dialog:
|
||||
|
||||
(?insert newuser.png)
|
||||
|
||||
|
||||
Click [Next] and follow the instructions provided in the dialog. The dialog provides a default set of accounts with predefined account types, and you simply select the accounts you want. For more information on account types, see (?section 3.2).
|
||||
|
||||
(?NOTE: If you intend to import your data from another program and you want to keep the same account names you used in that program, you may want to delay setting up default accounts at this time. You can simply import the data and the account names into GnuCash from the other program. ?Section 2.7 explains how to do this.)
|
||||
|
||||
2.2.2 Tip of the Day
|
||||
GnuCash provides a Tip of the Day dialog to give helpful hints for using the program:
|
||||
|
||||
(?Insert tipofday.png)
|
||||
|
||||
|
||||
These tips provide useful information for beginning users. To view more of the tips, click [Next] to continue. If you do not wish to see this dialog box on startup, deselect the box next to ?Display this dialog next time.? When you have finished viewing the helpful tips, click [Close} to close the ?Tip? dialog.
|
||||
|
||||
2.2.3 Main Window
|
||||
You should now see the main window, which looks like this:
|
||||
(?Insert mainwin.png)
|
||||
|
||||
|
||||
The main window provides an overview of the data contained in the current file. It contains your list of account names and their current balances. From this main window, you can open any of your account windows, which are called <emphasis>registers</emphasis>. GnuCash allows you to have as many registers open as you wish.
|
||||
|
||||
At the top of this window is the title bar, which displays the file name (once you have saved the file.) Below that is the menu bar. You can access the menu options by either clicking on these menu headings or by using shortcut key combinations, covered later in this chapter. Next is the tool bar, which contains buttons for the most common functions. Below that is the status bar, which tells you information about what you own (Net Assets) and how much money you have made (Profits).
|
||||
|
||||
The main window headings appear below the status bar. Once you have started creating accounts, the account names will appear under the ?Accounts? heading. You can customize which headings show up on this line in the Preferences menu, which we will cover later in this chapter.
|
||||
|
||||
(??More documentation needed here once the paned window is completed.)
|
||||
|
||||
2.2.4 Register Window
|
||||
|
||||
Register windows are the account windows. As the name suggests, they look similar to a checkbook register. When you double-click an account name in the main window, the account?s register window will open.
|
||||
|
||||
(?insert registerwin.png)
|
||||
|
||||
|
||||
(?Chapter 4) explains more about register windows and how to enter data into them. For now, note that the parts of a register window are similar to the parts of the main window described earlier. The title bar at the top contains the account name. Below that, the menu bar contains menu options related to the register. Tool bar buttons simplify common data entry functions. The status bar appears below the tool bar, and it displays four types of account balances covered in (?Chapter 4). At the bottom of the register window, information appears about the current location of the cursor.
|
||||
|
||||
2.2.5 Tool Bar Buttons
|
||||
Both the main window and the register window contain tool bar buttons. In this book, buttons appear enclosed in brackets like this: [Button]. These buttons provide quick access to common functions such as [Save] and [Import] in the main window and [Record] and [Delete] in the register window. If you are not sure what a button does, move the mouse pointer over that button, and you should see a description of the function appear.
|
||||
|
||||
Here is a summary of the main window buttons:
|
||||
--[Save] and [Import] are functions related to files, and these functions are discussed later in this chapter. Use the [Save] function often to save the current file to disk. The [Import] function allows you to bring over a file from another program that uses QIF (Quicken Interchange Format).
|
||||
--[Open], [Edit], [New] and [Delete] are functions related to accounts, and they are discussed in (?Chapter (?3).)
|
||||
--[Find] allows you to search for transactions, and it is discussed in (?Chapter (?4).)
|
||||
--[Exit] closes your GnuCash session.
|
||||
|
||||
Register buttons are discussed in (?Chapter 4).
|
||||
|
||||
2.2.6 Menu Options
|
||||
The main window and register window both contain menu headings in a menu bar. Clicking on a menu heading brings up the menu options for that heading. This book displays menu headings and options separated by a straight line, like this: File|Save.
|
||||
|
||||
You can click on the main menu headings and then move the mouse pointer over the menu options to see what they do. As the pointer moves over a menu option, a description of the option appears in the lower left-hand corner of the window. To select a menu option, click on it.
|
||||
|
||||
You can also access the most common menu options in a window by right-clicking the mouse anywhere in that window. In the main window, this will bring up the Account menu options. In the register window, this will bring up the Transaction menu options.
|
||||
|
||||
Other ways of accessing menu options are through keyboard shortcuts, described next.
|
||||
|
||||
2.2.7 Menu Shortcuts
|
||||
Most of the menu options have keyboard shortcuts, and these are marked by underlined characters in the menu names. Pressing the Alt key with the underlined character in the menu heading will bring up the menu options for that heading. Once the menu options are displayed, type the underlined character in the menu option to activate it. For example, typing Alt+F in the main window brings up the File menu, then typing S will save the file. A few of the menu options use Control key and function key shortcuts as well, and these are listed next to the options.
|
||||
|
||||
GnuCash, as a Gnome application, also allows you to define your own menu shortcuts. To define a shortcut, click on the menu header and move the mouse pointer over the option. While the option is highlighted, press a key or key combination to set the shortcut. You should now see your shortcut choice next to the option in the menu. To delete a shortcut, press the Delete key while the option is highlighted.
|
||||
|
||||
2.3 Setting Preferences (Discussion)
|
||||
|
||||
GnuCash allows you to customize your session by setting several preference options. From the menu select Settings|Preferences, then make your desired changes using the available tabs shown below. Once you have finished making your preference changes, select [Apply] or [OK] to apply the changes to your session. (Selecting [Apply] applies the changes while leaving the Preferences window still open. Selecting [OK] applies the changes and closes the Preferences window.) At any time, you can click on any option?s [Default] button to return the option to its default preference setting.
|
||||
|
||||
In this section, we will discuss some of the tabs that relate to setting up your session and using files: General, Main Window, Network and QIF Import. The International tab relates to currencies and is discussed in (?Chapter 9). The Reconcile, Register and Register Colors tabs relate to transactions and registers, and they are discussed in (?Chapter 4).
|
||||
|
||||
In the General tab, you will see the default settings shown here:
|
||||
|
||||
(?insert preference.png here)
|
||||
|
||||
|
||||
|
||||
* Save Window Geometry---When this is selected, GnuCash automatically saves the window position and size you selected and recalls it the next time you open the window.
|
||||
|
||||
* Toolbar Buttons---Select whether to display icons, text, or both on the tool bar.
|
||||
|
||||
* Account Separator---The account separator is the character that separates a parent account from its subaccount, for example Utilities: Electric. The default is a colon (:), but you can also select a slash (/), backslash,(\) dash(-) or period(.). Parent accounts and subaccounts are discussed in section (?3.4)
|
||||
|
||||
* Reversed-Balance Accounts---This option lets you determine whether account balances will display as positive or negative numbers:
|
||||
--?None? shows all credit balances as negative and all debit balances as positive. (See ?"Accounting Terminology? sidebar in this chapter for more information on debits and credits.)
|
||||
--"Credit Accounts" (default) displays a positive balance for account types that would normally carry a credit balance (income, credit, liability, equity). See ?Chapter 3 for more information on these account types.
|
||||
--"Income and Expense" assigns a positive credit balance to income account balances and a negative debit balance to expense account balances. See ?Chapter 3 for more information on these account types.
|
||||
|
||||
* Accounting Labels---Select this option if you want column headings to refer to "debits" and "credits" instead of the default informal headings. (See ?"Accounting Terminology? sidebar in this chapter for more information on debits and credits.)
|
||||
|
||||
* Display Tip of the Day---You can turn on or off the option to display the Tip of the Day dialog on startup.
|
||||
|
||||
* Display negative amounts in red---If you turn off this option, GnuCash will display negative numbers in black.
|
||||
|
||||
* Automatic decimal point---This option will automatically insert a decimal point into numbers you type in.
|
||||
|
||||
* Auto decimal places---If you select the ?automatic decimal point? option, this option allows you to set the number of decimal places to be used.
|
||||
|
||||
The Main Window tab affects which headings display in the main window. Here are the default settings:
|
||||
(?insert prefmainwin.png)
|
||||
|
||||
|
||||
|
||||
* Double click expands parent accounts---Double clicking on an account name in the main window normally opens the account register. If you select this option, double clicking on the account name will display its subaccounts in a register. (See ?Chapter 3 for discussion of accounts and subaccounts.)
|
||||
|
||||
*Reports appear in main window---Reports automatically open in the main window unless you turn off this option. If the option is turned off, reports appear in their own windows.
|
||||
* Account types to display---This allows you to choose which account types will be shown in the main window. For example, if you do not want to display income and expense type accounts, you can click on those account types here to turn off the option. (See ?Chapter 3 for discussion of account types.)
|
||||
|
||||
* Account fields to display---Select the headings to be shown for each account in the main window. Press the [Select All] button to choose all headings, or select them individually.
|
||||
|
||||
The Network tab contains options for network access, and it allows you to turn off network access if you choose to do so. GnuCash offers special services through this network, such as (?list these when completed).
|
||||
|
||||
(?insert prefnetwk.png)
|
||||
|
||||
|
||||
|
||||
* Allow http network access---This option allows access to the GnuCash network.
|
||||
|
||||
* Allow https connections using OpenSSL--- This allows OpenSSL to be used.
|
||||
|
||||
* Enable GnuCash Network---This turns on the network services offered by GnuCash.
|
||||
|
||||
* GnuCash Network server---The selected server is www.gnucash.org. This is where the GnuCash network resides.
|
||||
|
||||
The QIF Import tab contains only one option, ?Verbose Documentation.? The first time you use the importer (discussed later in this chapter), you may notice that the importer has detailed instructions on how to import a file. Once you have become familiar with using the importer, you might want to turn off this option. Turning off the option gives you less detail in the importer dialogs.
|
||||
|
||||
2.4 Getting Help (Discussion)
|
||||
GnuCash offers help in many ways. We have already covered the Tip of the Day dialog that gives you helpful hints upon startup of your GnuCash session. GnuCash also offers an extensive help manual and online support, and it offers additional services to users who register with the GnuCash network.
|
||||
|
||||
2.4.1 Manual
|
||||
Once you have opened GnuCash, you will see the main window Help menu heading, which opens an online manual. The online manual is organized by topic, and you can expand each topic into its subtopics. You can also use the manual window as a web browser if web access is enabled.
|
||||
|
||||
Manual topics are listed on the left side below the GnuCash Manual heading. To select a topic or subtopic, click on it, and you should see the text for that topic appear on the right. Use the [Back] and [Forward] buttons to navigate through your topic choices, and print any text using the [Print} button.
|
||||
|
||||
Within other GnuCash windows, the Help menu heading will bring up context-specific help. For example, if you are in a register window and click on Help, the online manual will open with the register-specific help page.
|
||||
|
||||
2.4.2 Web Access
|
||||
The GnuCash Help window also acts as a simple web browser, so you can pull up the GnuCash web site for additional information or help by clicking on gnucash.org below the ?URL Tests? heading. You can also open any web site under this window by clicking the [Open] tool bar button and then typing in the URL. Use the [Back], [Forward], [Reload], [Stop], and [Print] buttons as you would in a standard browser.
|
||||
|
||||
The gnucash.org web site contains helpful information about the program and about any updates to it. It also contains links to the GnuCash mailing lists for developers and users, and you can search the archives of these mailing lists for discussions on a particular topic. If you don?t find the answers you are looking for, you can post your question to the user list, and someone on the list will have the answer for you.
|
||||
|
||||
2.4.3 Network Registration
|
||||
GnuCash offers special services under its GnuCash Network. (?Describe more when available) To access this network, complete the short registration by clicking on ?Register GnuCash? below the ?Support? heading.
|
||||
|
||||
2.4.4 Topic Search
|
||||
The online manual also provides a search function. To search for a particular topic, click the ?Search? Tab at the bottom of the Help window and type in your topic in the field provided. Click the ?Search? button to complete your search. A list of choices should appear in the box below; clicking a choice will bring up its text on the right.
|
||||
|
||||
|
||||
|
||||
|
||||
2.5 Creating and Saving Files (How-To)
|
||||
|
||||
If you are using GnuCash for the first time, it will automatically open a new file when you begin. Follow these steps to save the file under a new name:
|
||||
|
||||
1) Choose File|Save As... from the menu bar or select the Save toolbar button. GnuCash will bring up this window:
|
||||
|
||||
(?insert filesave.png here)
|
||||
|
||||
|
||||
|
||||
|
||||
2) In the text box below "Selection" type your chosen file name (e.g. gcashdata).
|
||||
3) Click the [OK] button to save the file.
|
||||
|
||||
If you are keeping track of finances for a single household, you need only one file. But if you are also tracking business finances or want to keep data separate for some reason, then you will need more than one file. To create a new file:
|
||||
|
||||
1) From the main menu, choose File|New File.
|
||||
2) Follow the steps above for saving a file under a new name.
|
||||
|
||||
Before ending each GnuCash session, be sure to save your data changes using File|Save or the Save toolbar button. In fact, it is a good idea to save your data changes often, since GnuCash does not permanently record your changes until you save them. To open an existing file, select File|Open and choose your file from the list.
|
||||
|
||||
|
||||
2.7 Importing QIF Files (How-To)
|
||||
|
||||
<emphasis> This section tells you how to initially import data from other financial programs that use QIF (Quicken Interchange Format). Section (?11.5) addresses importing QIF data from online bank statements. </emphasis>
|
||||
|
||||
To import data from Quicken, MS Money, or other programs that use QIF(Quicken Interchange Format), you must first export your data to a QIF file. One way to do this is to export each account as a separate QIF file. An easier way, available in Quicken 98 and beyond, is to export all accounts at once into a single QIF file. Check your program?s manual to determine if this option is available.
|
||||
|
||||
Once your data is in QIF form, follow the easy 3-step import process described below. Before you get started, though, please note that part of the import process involves checking for duplicate transactions, so it is very important that you load *all* of your QIF files before importing. Duplicate transactions result when more than one account is involved. For example, if one of your transactions transferred money from savings to checking, you would end up with this same transaction recorded twice---once in the savings account and once in the checking account.
|
||||
|
||||
To import QIF files:
|
||||
|
||||
1) Load all of the QIF files containing data you wish to import.
|
||||
To do this, click on the [Import] button from the toolbar or select File|Import QIF... from the menu. When the QIF import dialog box appears, click [Next] and follow the instructions to guide you through the process of loading your files.
|
||||
|
||||
(?insert import.png)
|
||||
|
||||
|
||||
You will be prompted for a filename to load. Use the Browse feature to select your QIF file and click [Next] to load it. Once the file is loaded, select [Load Another File] if you have more files to load. When you have loaded all your QIF files, click [Next] to continue with the import process.
|
||||
|
||||
2) Review the GnuCash accounts to be created.
|
||||
The importer then matches up your QIF accounts and categories with GnuCash accounts and gives you a brief description of the matching process. Clicking [Next] will bring you to a view comparing your QIF accounts with the corresponding GnuCash accounts created. To change an account name, select the row containing that account name and edit the name in the dialog box provided. Click [Next] when you have finished making changes, and proceed through a similar category matching process. QIF income and expense categories import as GnuCash income and expense accounts (see section ?3.1 for more on this). Make changes to these account names if necessary, and click [Next} to continue.
|
||||
(?Note: If you are not sure what changes are needed, it is safe to accept the GnuCash account names. It is easy to edit the accounts later if you find you need to make a change.)
|
||||
|
||||
From the drop-down list, select a standard currency to be used for imported accounts and click [Next] to continue. If you have stocks, mutual funds, or other (?securities), you will be prompted for additional information. The importer dialog will ask for the exchange or listing (i.e. Nasdaq), the (?security's) full name, and the ticker symbol. If you do not have this information handy, you can edit the account information later, once the import is complete. Click [Next] to continue.
|
||||
|
||||
3) Tell GnuCash to import the data.
|
||||
The last step is the import. Once you have verified your account names and (?investment) information, click [Finish] in the "Update your GnuCash accounts" page to complete the import process. Depending upon the size of your file, the import might take a few minutes to complete, so a progress bar displays the percentage finished. When the import process is complete, GnuCash will return you to the main window, which should now display the names of the accounts you imported.
|
||||
|
||||
2.8 Backing Up and Protecting Data (How-To)
|
||||
GnuCash creates several types of files to help ensure that your data is not lost. You may see the following file extensions: xac, log, LCK, LNK. Each time you save your data file, a backup copy will also be saved with the extension ?xac.? This backup file is a complete copy of your data file, and the filename format refers to the data file, year, month, day and time of the backup. For example, the filename ?gcashdata.20010404185747.xac? indicates this is a backup copy of the file ?gcashdata? saved in the year 2001, April 4, at 6:57:47 p.m.
|
||||
|
||||
Each time you open a file in GnuCash, a ?.log? is created and saved with the same name format as the ?.xac? backup files. As you make changes to the open data file, the log file saves only those changes. Log files are not a full backup of your data file---they simply record changes you have made to the data file in the current GnuCash session.
|
||||
|
||||
You may occasionally see ?.LNK? and ?.LCK? files appear. These do not store any data, but they are created to prevent more than one user from opening the same file at the same time. These files are automatically created when you open the file, to ?lock? it so no one else can access it. When you close your GnuCash session or open another file, GnuCash ?unlocks? the first data file by deleting the ?LCK? and ?LNK? files.
|
||||
|
||||
If GnuCash crashes while you have a data file open, the ?LCK? and ?LNK? files are not deleted. The next time you try to open GnuCash, you will get a warning message that the file is locked. The warning message appears because the ?LNK? and ?LCK? files are still in your directory. It is safe to choose ?Yes? to open the file, but you should delete the .LNK and .LCK files (using a terminal window or your file manager.) Once those files are deleted, you will not get the warning message again unless GnuCash crashes.
|
||||
So which files should you keep around? Keep your main data file, of course---data files do not have an automatic file extension. It?s a good idea to keep some of the more recent ?.xac? files, but you can safely delete the ?.log? files since they are not complete copies of your data. You should also delete any ?.LCK? and ?.LNK? files that you see after closing GnuCash. If you decide to manually back up your data file to another disk, you only need to back up the main data file---not the ?.xac? files.
|
||||
|
||||
2.9 Putting It All Together
|
||||
|
||||
<emphasis>This section begins a tutorial that will continue throughout this book. At the end of each chapter, you will see a "?Putting It All Together"? section that walks you through examples to illustrate concepts discussed in that section. Each ?Putting It All Together? section builds on the previous one, so be sure to save your file for easy access. </emphasis>
|
||||
|
||||
Let's get started!
|
||||
|
||||
1) First, let?s create a file to store your ?real? data. Open GnuCash and go through the New User Setup dialog. You will create a file and accounts to be used for your home finances, so choose the accounts that pertain to you. If you are not sure what accounts you will need, select the (?Full setup) option to create all of the accounts provided. When you have completed the setup, save this file with a filename you want to use for your home data.
|
||||
|
||||
2) Next, create a file to store test data. This is the file that will be used in the tutorials throughout this manual. Click File|New to create a new file, and name it gcashdata. Your main window should now look something like this:
|
||||
(?insert gcashdata.png here)
|
||||
|
||||
|
||||
2) Now, adjust some preferences in this main window. Select Settings|Preferences and change the tool bar buttons so that they display only text, not icons. Click [Apply] and look at the tool bar buttons in the main window. Return to the Preferences dialog and change the tool bar buttons back to the default setting by clicking {Set to Default]. Next, on the Main Window tab, select all of the account fields to display in the main window.
|
||||
From the menu, select Settings|Preferences and change the "Main Window" option that will add the " Type" account field. The main window should now look like this:
|
||||
(?insert gcashdata2.png here)
|
||||
|
||||
|
||||
|
||||
Save your file.
|
||||
|
||||
3) If you plan to import QIF data from another program, let's try a practice file first. (If not, skip to the next chapter on account setup.) First, create a new file called (?gcashimport). From the main menu, select File|Import QIF... or the [Import] button to start the import. When you are prompted for a filename, select (???GnuCash should have a sample QIF file available for this tutorial---can that be done easily?) Load the file and look at the results of the account match. Complete the import and take a look at the results. The main window should now look like this:
|
||||
|
||||
(?Insert a screen shot here that corresponds to an imported test file)
|
||||
|
||||
Save your file.
|
||||
|
||||
@ -1,163 +0,0 @@
|
||||
Copyright © Carol Champagne 2001
|
||||
This document is released under the terms of the Free Document License
|
||||
|
||||
Chapter 3 Organizing Your Accounts
|
||||
|
||||
As explained in section (?2.1), every transaction you record in GnuCash requires at least two accounts. An account is a record of either:
|
||||
|
||||
1. changes in value of something you own or owe *OR*
|
||||
2. money that comes in or goes out
|
||||
|
||||
The first type of account represents the traditional *balance-sheet* accounts: assets, liabilities and equity. These basically represent things you own or things you owe. The second type of account, called *categories* in other financial programs like Quicken (?TM), measures incoming money (income) or outgoing money (expenses).
|
||||
|
||||
3.1 Using Accounts vs. Categories (Discussion)
|
||||
|
||||
"Where does it all go?" is a common question when discussing personal finances. One of the most useful features Gnucash offers is the ability to track what you earn (income) versus what you spend (expenses). If you are new to personal finance software, you will enjoy the increased visibility into your spending habits. At tax time, the records you keep in Gnucash will prove invaluable. And by keeping track of what you earn and where you spend, Gnucash can produce several useful reports that answer the age-old question, "Where does it all go?"
|
||||
|
||||
If you are familiar with other personal finance programs, you are already accustomed to tracking your income and expenses as categories. Since Gnucash is a double-entry system (refer to section ?2.1), incomes and expenses are tracked in accounts. The basic concept is the same, but the account structure allows more consistency with accepted business practices. So, if you are a business user as well as a home user, Gnucash makes it easy to keep track of your business as well as your personal accounts.
|
||||
|
||||
Income and expense accounts give you the same information you would get with categories, but they also give you more flexibility in entering your transactions. In GnuCash, you have the option to enter transactions directly into income and expense accounts through their account registers. Other programs that use categories do not offer this option, because there is no "account register" for a category.
|
||||
|
||||
You also have the option in GnuCash to treat income and expense accounts exactly as you would treat categories, if you are more comfortable with that method. In Quicken (?TM) and similar programs, transactions require an account and a category. Substitute an income or expense account name in GnuCash where you would normally enter a category name in the other programs, and the result should be the same. We will discuss transaction entry in Chapter (?4) in greater detail.
|
||||
|
||||
|
||||
3.2 Types of GnuCash Accounts (Discussion)
|
||||
|
||||
Each account must have a unique name (that you assign) and one of the account types defined in GnuCash. In accounting, the five main types of accounts are *assets*, *liabilities*, *equity*, *income* and *expenses*. As mentioned earlier, the first three types, assets, liabilities and equity, are balance-sheet accounts. You are generally more concerned with the *balances* of these accounts than you are in the activity going on in them, because the balances in these accounts determine your net worth at a specific point in time. The purpose of a balance sheet report (covered in section ?10.2) is to provide a snapshot of the balances in these accounts.
|
||||
|
||||
On the other hand, income and expense accounts are much more dynamic, and you are generally more interested in the *movement* that takes place in these accounts. On a regular basis, money moves into your GnuCash environment through one or more income accounts. Also on a regular basis, money moves out of your GnuCash environment through several expense accounts. The report that tracks this movement over a period of time is the (?profit and loss report), which we will discuss in section (?10.2).
|
||||
|
||||
(?Insert a graphic of a circle containing balance sheet accounts, with an incoming arrow for income accounts and an outgoing arrow for expense accounts.)
|
||||
|
||||
3.2.1 Balance sheet accounts
|
||||
|
||||
*Assets* refer to things you own. Specifically, assets are things you own for which *you want to track the value,* such as bank accounts, investments, cash or your house. In theory, assets can be converted to cash, although you might not get what you originally paid for them. Tracking the asset balances accurately, then, lets you know how much these assets are worth in cash at a given point in time.
|
||||
|
||||
(?TIP) For all assets, a *debit* (left-column value entry) increases the account balance and a *credit* (right-column value entry) decreases the balance. (See sidebar later in this chapter.) (/?)
|
||||
|
||||
To help you organize your asset accounts and to simplify transaction entry, GnuCash supports several types of asset accounts:
|
||||
|
||||
1. [Cash] Use this account to track the money you have on hand, in your wallet, in your piggybank, under your mattress, or wherever you choose to keep it handy. This is the most *liquid*, or easily traded, type of asset.
|
||||
|
||||
2. [Bank] This account is used to track your cash balance that you keep in institutions such as banks, credit unions, savings and loan, or brokerage firms---wherever someone else safeguards your money. This is the second most *liquid* type of account, because you can easily convert it to cash on hand.
|
||||
|
||||
3. [Stock] Track your individual stocks and bonds using this type of account. The stock account's register provides extra columns for entering number of shares and price of your investment. With these types of assets, you may not be able to easily convert them to cash unless you can find a buyer, and you are not guaranteed to get the same amount of cash you paid for them.
|
||||
|
||||
4. [Mutual fund] This is similar to the stock account, except that it is used to track funds. Its account register provides the same extra columns for entering share and price information. Funds represent ownership shares of a variety of investments, and like stocks they do not offer any guaranteed cash value.
|
||||
|
||||
5[Currency] If you trade other currencies as investments, you can use this type of account to keep track of them. The register is similar to the stock register, except that you enter exchange rates instead of prices. (?Need more detail on this---what will it be used for, and how will non-investment currency exchanges be handled?)
|
||||
|
||||
6 [Asset] For personal finances, use this type of account to track "big-ticket" item purchases that significantly impact your net worth. Generally, you can think of these as things you insure, such as a house, vehicles, jewelry, and other expensive belongings. Smaller, less consequential purchases are tracked as expenses, which we will cover shortly.
|
||||
|
||||
|
||||
*Liabilities* refer to what you owe, money you have borrowed and are obligated to pay back some day. These represent the rights of your lenders to obtain repayment from you. Tracking the liability balances lets you know how much debt you have at a given point in time.
|
||||
|
||||
(?TIP) Liabilities in accounting act in an opposite manner from assets: *credits*(right-column value entries) increase liability account balances and *debits* (left-column value entries) decrease them. (See sidebar later in this chapter)(/?)
|
||||
|
||||
GnuCash offers a couple of liability account types:
|
||||
|
||||
1. [Credit card] Use this to track your credit card receipts and reconcile your credit card statements. Credit cards represent a short-term loan that you are obligated to repay to the credit card company. This type of account can also be used for other short-term loans such as a line of credit from your bank.
|
||||
|
||||
2. [Liability] Use this type of account for all other loans, generally larger long-term loans such as a mortgage or vehicle loan. This account can help you keep track of how much you owe and how much you have already repaid.
|
||||
|
||||
*Equity* is the same as "net worth." It represents what is left over after you subtract your liabilities from your assets, so it is the portion of your assets that you own outright, without any debt. In GnuCash, use this type of account as the source of your opening bank balances, because these balances represent your beginning net worth.
|
||||
|
||||
(?TIP) In equity accounts, credits increase account balances and debits decrease them. (See sidebar later in this chapter) (?/)
|
||||
|
||||
(? NOTE: The accounting equation that links balance-sheet accounts is Assets = Liabilities + Equity. Another way to look at this is: Assets - Liabilities = Equity. So, in common terms, the *things you own* minus the *things you owe* equals your *net worth*. (?/)
|
||||
|
||||
3.2.2 Income and Expense Accounts
|
||||
|
||||
*Income* is the payment you receive for your time, services you provide, or the use of your money. When you receive a paycheck, for example, that check is a payment for labor you provided to an employer. Your employer tracks your paycheck as an expense to the company, but you track it as personal income. Other examples of income include commissions, tips, dividend income, and interest income. In GnuCash, use an [income] type account to track these.
|
||||
|
||||
(?TIP) Credits increase income account balances and debits decrease them. As described in (?Chapter 2), credits represent money transferred *from* an account. So in these special income accounts, when you transfer money *from* (credit) the income account to another account, the balance of the income account *increases*. For example, when you deposit a paycheck and record the transaction as a transfer from an income account to a bank account, the balances of both accounts increase. (?/)
|
||||
|
||||
*Expenses* refer to money you spend to purchase goods or services provided by someone else. When you buy something, you are either incurring an expense or investing in an asset. So how should you record purchases in GnuCash? In general, if the purchase involves an item that increases or decreases in value over time, such as a car, house, or stock, you should record this purchase in one of the asset type accounts listed in (?3.2.1).
|
||||
|
||||
All other purchases of goods and services involve expense accounts. Expenses include such things as utilities, rent, food, loan interest, taxes, and car repair. When you buy food, for example, you are paying someone else for that item. The grocery store records this payment as income, but to you it is an expense. In GnuCash, use an [expense] type account to track your expenses.
|
||||
|
||||
(?TIP) Debits increase expense account balances and credits decrease them. (See sidebar later in this chapter. ) (?/)
|
||||
|
||||
(?NOTE: When you subtract total expenses from total income for a time period, you get net income. This net income is then added to the balance sheet as retained earnings, which is a type of [equity] account.
|
||||
|
||||
(?Insert a chart that shows common accounts and recommended account types for these)
|
||||
|
||||
(?SIDEBAR ) MORE ON DEBITS AND CREDITS
|
||||
Remember the terms debit and credit discussed in (?Ch. 2 )? Contrary to popular belief and even some dictionary definitions, accounting debits and credits do not mean ?decrease? and ?increase.? The only constant definition of debits and credits is that debits are left-column entries and credits are right-column entries. In fact, debits and credits each increase certain types of accounts and decrease others. In asset and expense type accounts, debits increase the balance and credits decrease the balance. In liability, equity and income type accounts, credits increase the balance and debits decrease the balance.
|
||||
|
||||
For example, debits *increase* your bank account balance and credits *decrease* your bank account balance. ?Wait a minute,? you might say, ?a *debit* card *decreases* the balance in my checking account, because I take money out of it. And when the bank gives me money back on something, they *credit* my account.? So why is this reversed in accounting?
|
||||
|
||||
Banks report transactions from *their* perspective, not yours. Their perspective is exactly opposite to yours. To you, your bank account represents an asset, something you own. To the bank, your bank account represents a loan, or liability, because they owe you that money. As explained in this chapter, asset and liability accounts are exact opposites in the way they behave. In a liability account, debits *decrease* the balance and credits *increase* the balance.
|
||||
|
||||
When you take money out of your bank account, the balance in your account decreases. To you, this is a decrease in an asset, so you *credit* your bank account. To the bank, this is a decrease in a liability, so they *debit* your bank account. (?/SIDEBAR)
|
||||
|
||||
|
||||
|
||||
|
||||
3.3 Setting Up a Chart of Accounts (Discussion)
|
||||
|
||||
The Chart of Accounts is a hierarchy of account relationships that you define. For example, you may want to define a top-level bank account with checking and savings subaccounts. GnuCash offers the ability to set up parent accounts and subaccounts, all from the Account Information dialog (covered in section ?3.4). You can set up your own chart of accounts, or you can use the default GnuCash chart of accounts based on your answers in the (?New User Setup) (?This is still being developed---add more doc. later.)
|
||||
|
||||
|
||||
3.4 Setting Up a New Account (How-To)
|
||||
|
||||
To set up a new account:
|
||||
|
||||
1. Select the [New] button from the toolbar or Accounts|New Account... from the menu. The Account Information dialog box will appear:
|
||||
(?insert newacct.png)
|
||||
|
||||
|
||||
2. Enter the account name and description in the blanks provided.
|
||||
3. Select the currency type from the drop-down list. The default currency is U.S. dollars. Each currency also displays its ISO (International Standards Organization) code.
|
||||
4. If this is a stock, mutual fund or currency type account, click on the {Select...] button to the right of the "Security" blank to bring up the following box:
|
||||
(?This box is confusing, because it isn't evident that you need to select [New] to enter a currency/security---maybe should be changed. Also, why do you have to put currency in two places if you have a currency account? Check on this.) (?insert security.png)
|
||||
|
||||
(Add documentation to this .) Click [OK] to accept the security.
|
||||
|
||||
5. Enter a numerical account code if you want to display accounts in a certain sort order in the (?main window). For example, you might number an account "100" if you want that account to appear before an account with code "200."
|
||||
6. Select the account type for this account from the list provided. See section (?3.2) for a discussion of account types.
|
||||
7. If this is your first account, select "New top level account" from the "Parent Account" list box. If not, you can either choose "New top level account" or select one of your other accounts as a parent account. This creates a hierarchy, or chart of accounts, as discussed in section (?3.4).
|
||||
8. If this account is a stock, mutual fund, or currency type account, you can select a source for online price quotes from the drop-down list for price quotes.
|
||||
9. Enter any notes in the box provided for "Notes."
|
||||
10. If this account is tax-related, select the box next to "Tax Related."
|
||||
11. Click [OK] to accept the account information.
|
||||
|
||||
(?NOTE: An option to fill in opening balances is supposed to be added to this dialog soon---need to document when it is added. If it is not added, fill in details of manual Opening Balance entries in Ch. 4.)
|
||||
|
||||
3.5 Editing an Account (How-To)
|
||||
|
||||
You can edit any of the selections you made in setting up an account. To edit an account:
|
||||
|
||||
1. Highlight the account name in the main window by selecting it.
|
||||
|
||||
2. Select the [Edit] button from the toolbar or Accounts|Edit Account... from the menu. The Account Information dialog box will appear:
|
||||
(?insert editaccts.png)
|
||||
|
||||
|
||||
2. Make your changes to any of the applicable fields in this dialog. GnuCash allows you to change all of these fields, including parent account and account type.
|
||||
|
||||
3. Once you have finished your changes, click [OK] to complete the edit.
|
||||
|
||||
|
||||
3.6 Putting It All Together (Examples of setting up a simple chart of accounts with cash, checking, savings, credit card, income and expense accounts)
|
||||
|
||||
In (?Chapter 2) you created a file called (?gcashdata). In these examples, we will work with that file, so start by opening (?gcashdata).
|
||||
|
||||
1) Let's set up a simple chart of accounts that you might use on a regular basis. Create the following accounts in your home currency:
|
||||
|
||||
-Checking (account type "Bank," parent account "New top level account")
|
||||
-Savings (account type "Bank," parent account "New top level account")
|
||||
-Credit Card (account type "Credit card," parent account "New top level account")
|
||||
-Salary (account type "Income," parent account "New top level account")
|
||||
-Groceries (account type "Expense," parent account "New top level account")
|
||||
-Utilities (account type "Expense," parent account "New top level account")
|
||||
-Electric (account type "Expense," parent account "New top level account")
|
||||
-Opening Balances (account type "Equity," parent account "New top level account")
|
||||
|
||||
2) Now edit the "Electric" account. In the Account Information dialog, change the parent account of "Electric" to "Utilities."
|
||||
|
||||
3) Review your chart of accounts in the main window. (?Will this still apply?) Your new chart of accounts should look like this:
|
||||
(?insert chartaccts.png)
|
||||
|
||||
|
||||
4) Save your file. We will use these accounts in the next (?chapter).
|
||||
@ -1,301 +0,0 @@
|
||||
Copyright © Carol Champagne 2001
|
||||
This document is released under the terms of the Free Document License.
|
||||
|
||||
Chapter 4 Entering Transactions
|
||||
|
||||
This chapter will give you the basic information you need to enter transactions in GnuCash. The next chapters address more specific cases you may have.
|
||||
|
||||
We mentioned before that transactions must consist of at least two parts, the part transferring money <emphasis>from</emphasis> an account and the part transferring money <emphasis>to</emphasis> an account. Accountants call these parts of a transaction <emphasis>ledger entries</emphasis>. In GnuCash, they are also called <emphasis> splits</emphasis>.
|
||||
|
||||
4.1 Overview of Registers (Discussion)
|
||||
|
||||
To view an account register, highlight the account name in the main window and double-click to open it. You can also click the Open button in the tool bar or use the right mouse button menu to open the account. GnuCash will display the account register window. An account <emphasis> register</emphasis> displays a summary of all the splits affecting that account.
|
||||
|
||||
For example, here is a checking account register:
|
||||
(?insert register.png)
|
||||
|
||||
|
||||
The title bar of the register displays the account name, which in this case is "Checking." Below the title bar, the menu bar displays the menu options available within the register, and the tool bar contains handy buttons that help you work with the register.
|
||||
|
||||
Although each transaction has at least two splits, all you see in the basic register is a summary of the splits affecting the current account, which is "Checking." In the Transfer column, you can see the other account from which money is <emphasis> transferred </emphasis> into or out of this account. If the transaction affects more than two accounts, GnuCash displays "-- Split Transaction --" to show it is a multiple-split transaction. You can see the individual splits of each transaction by clicking the "Split" button in the tool bar.
|
||||
|
||||
For example, if you highlight the (?"Paycheck") register line above and click the "Split" button, you get an expanded transaction that looks like this:
|
||||
(?insert registersplit.png)
|
||||
|
||||
|
||||
The first line of the transaction is the <emphasis> transaction line </emphasis>. It contains a date, optional number (such as a check number), transaction description, total amount affecting the current account, and updated account balance after the current transaction. Note that in the expanded view, the "Transfer" column heading disappears, and there is no account name listed in that field. This line shows you only a summary of the transaction's effect on the current account. For more detailed information, you need to look below at the individual splits that make up the transaction.
|
||||
|
||||
The partial lines below the transaction line are the <emphasis> split lines </emphasis>, and they are separated by gray lines. As you highlight one of the split lines, the column headings change to show the split-related fields:
|
||||
|
||||
(insert registersplit2.png)
|
||||
|
||||
|
||||
Each split contains an optional action, or type of split, which you can either type in or choose from a pull-down list. The split also contains an optional memo which describes the split. Each split affects an account, which can be selected from a pull-down list of your accounts. The "R" field indicates whether the split has been reconciled. The last two columns show the amount of the split and whether money is coming into or going out of the account.
|
||||
|
||||
As we discussed in section (?2.1), total debits (left-column entries) must equal total credits (right-column entries) for each transaction. In the example shown above, the total debits equal the total credits, so this transaction is balanced. If you notice, the transaction line contains the same debit amount as the "Checking" split line. Why is this shown twice? Because the transaction line is merely a <em> summary</em> of the transaction's effect on the current account, which is "Checking." The same transaction in a different account will have a different transaction line, one that shows the effect on that particular account. You can see this by highlighting another split line and clicking the "Jump" button on the tool bar.
|
||||
|
||||
In this example, if you jump to the "Salary" account, GnuCash brings up the same transaction in the Salary account register:
|
||||
|
||||
(?insert registersplit3.png)
|
||||
|
||||
|
||||
Note that the transaction line total now summarizes the effect on the Salary account instead of the Checking account, because you are looking at the Salary account register. The splits are exactly the same, but the transaction line now reflects the credit to the Salary account.
|
||||
|
||||
At the bottom left of the register window, GnuCash displays helpful messages as you move about the register. To the right, you can see the current account balance and the total of cleared splits.
|
||||
|
||||
4.2 Choosing a Register Style (Discussion)
|
||||
|
||||
GnuCash offers several options for viewing your registers. The default style is "Basic Ledger" mode, which displays only the summary of splits affecting the current account. This is the style that most closely resembles other popular personal financial packages.
|
||||
|
||||
You can choose a different register style by selecting "Register|Style" from the menu. The "Auto-Split Ledger" style expands the current transaction automatically. As you highlight a new transaction in the register, the transaction automatically expands to show all splits. The "Transaction Journal" style is more like an accounting journal, in which all splits are shown for all transactions.
|
||||
|
||||
All styles permit you to view your data in either single-line or double-line format. In the "Register|Style" menu option, check the box next to "Double Line," and you will see your transaction line expand to two register lines.
|
||||
|
||||
****4.3 Entering Opening Balances (Discussion, How-To)
|
||||
(???This discussion will move to section 3.4 "Setting Up a New Account," since it sounds like a wizard is being developed for this as part of account setup. More doc. needed on this when it is ready.) ****
|
||||
(?In the current version, opening balances are entered as a transfer from an equity account to the bank account.)
|
||||
|
||||
4.3 Entering a Basic Transaction (How-To)
|
||||
|
||||
A basic transaction contains only two splits. GnuCash provides a couple of ways to enter basic transactions. You can enter them either directly in the register or from the Transfer dialog.
|
||||
|
||||
4.31 Using the Register
|
||||
To enter a transaction in the register:
|
||||
|
||||
1) Open the register of one of the accounts affected by the transaction.
|
||||
|
||||
2) On a blank line of the register, enter the date of the transaction. You can either type the date in the date field or click the down-arrow to select the date from a calendar:
|
||||
(?insert date.png)
|
||||
|
||||
|
||||
3) Tab to the Num field, and enter a transaction number such as a check number (optional).
|
||||
|
||||
4) Tab to the Description field and enter a description of the transaction. This can be the payee or simply a note about the purpose of the transaction, such as "Pay electric bill."
|
||||
|
||||
5) Tab to the Transfer field and enter the other account affected by this transaction. You can either type in the name or select it from a drop-down list of your accounts:
|
||||
(?insert transferacct.png)
|
||||
|
||||
|
||||
Press TAB to accept the account name.
|
||||
(?TIP: If the account you type is not found in your account list, a dialog will ask if you want to create a new account. If you click "Yes," GnuCash will bring up the account information window, where you can easily create the new account./TIP)
|
||||
|
||||
6) Enter the transaction amount as it affects the current account. If you are transferring money from this account, enter the amount in the right-hand (credit) column. If you are transferring money to this account, enter the amount in the left-hand (debit) column. For example, if you are paying a bill from checking, then you are transferring money <emphasis> from </emphasis> checking. So you would enter the amount in the right-hand checking account column, in this case labeled "Withdrawal."
|
||||
|
||||
7)Click Enter to record the transaction.
|
||||
|
||||
4.32 Using the Transfer Dialog
|
||||
You can also enter transactions from the Transfer dialog box. From the main window, select Accounts|Transfer... from the menu. You should then get a dialog like this:
|
||||
(?insert transfer.png)
|
||||
|
||||
|
||||
1) Fill in the amount, date, number and description of the transaction. You also have the option to enter a memo that will appear on both splits of this transaction.
|
||||
|
||||
2) Select the source account from the "Transfer From" list of accounts. To include income and expense accounts in this list, click the box next to "Show Income/Expense."
|
||||
|
||||
3) Select the destination account from the "Transfer To" list of accounts. To include income and expense accounts in this list, click the box next to "Show Income/Expense."
|
||||
|
||||
4) Click OK to record the transaction.
|
||||
|
||||
4.4 Entering a Multi-Split Transaction (How-To)
|
||||
|
||||
A transaction containing more than two splits is a <emphasis> multi-split transaction</emphasis>. To enter a multi-split transaction:
|
||||
|
||||
1) Open the register of one of the accounts involved.
|
||||
|
||||
2) Click on a blank line of the register. If you are using the default Basic Ledger register style, click the Splits button on the tool bar to expand the transaction. If you are in either Auto-Split Ledger or Transaction Journal register styles, the transaction is already expanded for you. The blank transaction, regardless of register style, should look like this:
|
||||
(?insert splittxn.png)
|
||||
|
||||
|
||||
3) Enter the date, transaction number, and description on the transaction line, just as you would for a basic transaction. Tab out of the description field and note that the cursor automatically moves to the first split line below the transaction line:
|
||||
(?insert splittxn2.png)
|
||||
|
||||
|
||||
|
||||
4) Note the column headings have changed to relate to the individual splits of this transaction. Your cursor should now be in the Action field. This is an optional field where you can enter the type of split, or you can choose one from the pull-down list.
|
||||
|
||||
5) Tab to the memo field and enter a memo for this split. As you can see from the account field, this split affects the current account. GnuCash automatically fills in the current account name in the account field of the first split.
|
||||
|
||||
6) Enter the amount of this split in either the debit or credit column (in this case, Deposit or Withdrawal column).
|
||||
|
||||
7) Tab to complete the split, and notice that a new split line appears:
|
||||
(?insert splittxn3.png)
|
||||
|
||||
|
||||
Enter the second split on this line. GnuCash automatically keeps a running tab of any transaction remaining balance on the last split line of the transaction, and it marks unbalanced transactions with small gray diagonal marks in the upper left corner of the amount fields. Choose the account from the pull-down list, and enter the amount of the second split.
|
||||
|
||||
8) Continue entering splits until you have a balanced transaction. When the gray marks disappear, the transaction is balanced. The total of debit splits should now equal the total of credit splits:
|
||||
(?insert splittxn4.png)
|
||||
|
||||
|
||||
Notice that GnuCash reorders the splits so that all of the debit splits are first, followed by the credit splits.
|
||||
|
||||
9) When the transaction is balanced, press Enter to record it.
|
||||
|
||||
4.5 Using Entry Shortcuts (How-To)
|
||||
|
||||
GnuCash provides several time-saving shortcuts for entering your data. When you type the first few characters of a description that you have used before, the QuickFill feature automatically fills in the rest of the transaction as you last entered it. When you type in the first character(s) of an account name in either the Transfer field of the transaction line or the Account field of the split line, QuickFill will automatically complete the name from your account list. It also helps you with entering subaccounts in these fields: simply type the first character(s) of the parent account name followed by a colon and the first character(s) of the subaccount name. For example, to enter "Assets:Checking," you might type "A:C" and let GnuCash fill in the rest.
|
||||
|
||||
Register keyboard shortcuts also save you time, and GnuCash provides several of them. In the date field, you can type:
|
||||
|
||||
* + or = to increment the date and - or _ to decrement the date
|
||||
* ] or } to increment the month and [ or { to decrement the month
|
||||
* M or m to enter the first date of the month
|
||||
* H or h to enter the last date of the month
|
||||
* Y or y to enter the first date of the year
|
||||
* R or r to enter the last date of the year
|
||||
* T or t to enter today's date
|
||||
|
||||
In the Num field of the transaction line, you can type "+" to increment the transaction number from the last one you typed in. Typing "-" will decrement the number. This will also work in the Action field of the split line, if you choose to enter split numbers there. The Action field also supports QuickFill---if you type the first character(s) of a common action (such as Deposit), GnuCash will fill in the rest.
|
||||
|
||||
In any of the amount fields, you can use a built-in calculator. Simply type in the first value, followed by +, -, *, or /, then type in the second value. GnuCash will perform the calculation and return the resulting value to the amount field when you press the TAB key.
|
||||
|
||||
Most of the menu items have keyboard shortcuts, and these are marked by underlined characters in the menu names. Press Alt + [underlined character] to bring up the menu, then select an option by typing its underlined character. For example, typing Alt+T brings up the Transaction menu, then typing S will split the transaction. A few of the menu options use Control key shortcuts instead, and these are listed next to the options.
|
||||
|
||||
To move around the register, use these keys to save time:
|
||||
* TAB to move to the next field, Shift+TAB to move to the previous field
|
||||
* Home to move to the beginning of the field, End to move to the end of the field
|
||||
* Enter or down arrow to move to the next transaction, up arrow to move to the previous transaction
|
||||
* Page Up to move up one screen, Page Dn to move down one screen
|
||||
* Shift+Page Up to go to the first transaction, Shift+PageDn to go to the last transaction
|
||||
|
||||
In the Reconcile window, which we will cover in the next section, you can use these keyboard shortcuts:
|
||||
* TAB moves to the next box and Shift+TAB moves to the previous box
|
||||
* Space bar toggles the status between "reconciled" and "not reconciled"
|
||||
* Up and down arrows navigate through the entries within the current box
|
||||
|
||||
|
||||
4.6 Reconciling Transactions (How-To)
|
||||
|
||||
Reconciling your account is a necessary process of making sure your records match up with the bank's record of your transactions. When you do it by hand, it can be a tedious process, but it is important to reconcile your account regularly so that you can catch any errors that either you or the bank may have made.
|
||||
|
||||
Fortunately, GnuCash offers an easy way to reconcile your accounts with your bank statements. If you have used other personal finance software, you will find this process very similar to the other programs. The most common accounts to reconcile are the bank and credit card accounts, but you can use this reconcile process for any of your accounts:
|
||||
|
||||
1) Open the register of the account you wish to reconcile.
|
||||
|
||||
2) Select Account|Reconcile from the menu. A dialog box like this will appear:
|
||||
(?insert reconcile.png)
|
||||
|
||||
3) Enter the statement date by typing it in or selecting it from the calendar by clicking on the down arrow.
|
||||
|
||||
4) GnuCash automatically fills in the starting balance for you. From your bank statement, enter the ending balance for the period.
|
||||
|
||||
5) Click OK to proceed to the Reconcile window:
|
||||
(?insert reconcile2.png)
|
||||
|
||||
|
||||
6) Compare the entries with transactions listed on your statement. Click on each entry that matches your statement, and notice that GnuCash inserts a "y" in the R (Reconciled) column. This means that the entry has been reconciled, and the entry amount is automatically added to the Reconciled Balance total in the box below. It is also a good idea to check off these transactions with a pen or pencil on your statement as you go.
|
||||
|
||||
7) If you need to edit an entry, double-click on the entry in the Reconcile window. GnuCash will automatically jump to the transaction line of this entry in the current account, and you can edit it from there. Click on the Reconcile window to return to the reconcile process.
|
||||
|
||||
8) Continue selecting matching entries until the Difference amount in the box on the lower right goes to 0. When this happens, your account is reconciled with the statement. Click the Finish button to complete the reconcile process.
|
||||
|
||||
(?Sidebar)
|
||||
If you have trouble getting your account to reconcile with the statement, here are a few things to check:
|
||||
|
||||
* Are there transactions that appear on your statement but not in your GnuCash account? In that case, you may have forgotten to enter the transaction. Or in rare cases, the bank may have made a mistake and charged your account incorrectly. If the missing transaction is an oversight on your part, simply enter the missing transaction in your GnuCash account and reconcile it to your statement. If it is a bank error, contact the bank. You can then decide whether to wait for a revised statement to complete the reconcile process, or enter the incorrect transaction and reconcile it now.
|
||||
|
||||
* Do all of the amounts in the reconciled entries match the amounts in the statement? If not, either the statement amount or your entered amount is incorrect. If you determine that the incorrect amount is in the GnuCash account, double-click the entry in the Reconcile window to edit the transaction. If this is a bank error, contact the bank to resolve.
|
||||
|
||||
* Is your starting balance correct? If not, check to see if you completed the reconcile process on the last statement. You can easily see this by looking at the account register. All of the reconciled transactions will have "y" entered in the R column.
|
||||
|
||||
* Is your ending balance correct? If not, select Reconcile|Reconcile Information... from the menu and change the ending balance there. (?/sidebar)
|
||||
|
||||
As you finish reconciling your accounts, you will probably find transactions that appear in your account but not on your statement. These are usually outstanding transactions that have not yet cleared the bank, but you should check the dates on them. If these transactions are still outstanding after a month, you may want to investigate why. Did a check or deposit get lost in transit? Or did the payee simply not cash the check? In some cases, you may find that you entered duplicate transactions, so you will want to delete the "extra" transactions. The reconcile process will quickly point out these exceptions and allow you to easily make the necessary changes to keep your account up-to-date.
|
||||
|
||||
4.7 Working with Existing Transactions
|
||||
|
||||
GnuCash allows you to change transactions at any point, even if the transaction has been reconciled. It is generally not a good idea to modify a reconciled transaction, though, because an amount change will cause a discrepancy in the starting balance of your next reconciliation. For this reason, GnuCash displays a warning message if you try to modify a reconciled transaction, but it gives you the option to record the change anyway.
|
||||
|
||||
4.7.1 Changing Transactions
|
||||
To change a transaction, simply type your changes directly into the register. If you are adding a split to the transaction, you will need to choose a register style that displays all splits (Auto-Split Ledger or Transaction Journal styles) or click the Splits button to expand the current transaction. When you have completed your changes, check the transaction to make sure it is balanced, then press Enter to record the revised transaction.
|
||||
|
||||
4.7.2 Deleting Transactions
|
||||
To delete a transaction, highlight the transaction line and click the Delete button on the tool bar. GnuCash displays this dialog:
|
||||
|
||||
(?insert delete.png)
|
||||
|
||||
|
||||
You should choose the default option, "Delete the whole transaction." (Choosing the other option will delete all of the splits except the one affecting the current account, and this will cause your transaction to become unbalanced.)
|
||||
|
||||
4.7.3 Finding Transactions
|
||||
To search for transactions, click the Find button on the tool bar of either the main window or the register window. You will see a dialog that offers several search options:
|
||||
(?insert find.png)
|
||||
|
||||
|
||||
1) Select the accounts you wish to search by highlighting them in the account list.
|
||||
|
||||
2) Specify your search criteria by clicking on the appropriate tab on the left. For example, to specify a date range, click on the Date tab. Each of the tabs corresponds to a register column heading, so you can easily narrow your search.
|
||||
|
||||
3) GnuCash brings up search results in the form of a register, so you can edit the transactions directly in the search register window. The program will then update the transaction splits in the affected accounts, just as if you had edited the transaction in one of the account registers.
|
||||
|
||||
4.8 Entering Recurring and Duplicate Transactions
|
||||
|
||||
Recurring transactions are predictable transactions that happen on a regular basis, such as paychecks or monthly bills. Most of the information in these transactions remains the same from period to period, so it is helpful to enter these ahead of time for planning purposes.
|
||||
|
||||
In the current version of GnuCash, recurring transactions must be entered manually. Automated support for this is still under development and should be released soon in the next version. For now, use the duplicate function to simplify entry of common recurring transactions:
|
||||
|
||||
1) Enter a common transaction, such as a paycheck deposit, in the account register.
|
||||
|
||||
2) Select the transaction by clicking on it, then click the Duplicate button in the tool bar. (??This is being modified so the Duplicate function brings up a calendar widget for date selection---describe this when it is finished.)
|
||||
|
||||
3) Notice that a duplicate transaction now appears in the window. Change any information you wish to and record the changes.
|
||||
|
||||
4)Repeat this process until you have scheduled recurring transactions out as far as you wish.
|
||||
|
||||
5) When you receive the actual bill or pay stub, update the estimated transaction amount to the actual.
|
||||
|
||||
(??Tip: The actual amounts of recurring transactions often vary slightly from the estimate. It's a good idea to flag the recurring transactions that have been updated with actual amounts, so you can keep track of which amounts are still estimates. One way to do this is to enter a flag in the Num field when you update the transaction with actual amounts. For example, if you have entered several recurring paycheck deposits, you might enter "DEP" (or some other abbreviation) in the Num field when you update a deposit with actual amounts.)
|
||||
|
||||
|
||||
4.9 Putting It All Together (Example of entering an opening balance in checking, entering a paycheck with deductions, entering a second paycheck using QuickFill, and scheduling a recurring paycheck transaction)
|
||||
|
||||
Start by opening your (?gcashdata) file that you last worked on in (?Chapter 3). As a refresher, your main window should look something like this:
|
||||
(insert chartaccts.png)
|
||||
|
||||
|
||||
|
||||
1) Open the Checking account register. Select Register|Style from the menu and check to make sure you are in Basic Ledger style. You will view your transactions in the other modes later, but for now let's enter a basic transaction using the basic default style.
|
||||
|
||||
2) From the Checking register window, enter a basic transaction to deposit your net pay of $800 into your checking account. (Remember, basic transactions transfer money from a source account to a destination account. Your source in this case is the Salary account, and your destination is the Checking account.) The transaction should look like this:
|
||||
(?insert transactex.png)
|
||||
|
||||
|
||||
Record the transaction.
|
||||
|
||||
3) Now duplicate this transaction using the Duplicate button in the tool bar. Schedule the transaction date a week out in the future, and notice the blue line separator that GnuCash uses to separate future transactions from current ones:
|
||||
(?insert transactex2.png)
|
||||
|
||||
|
||||
4) Edit the transaction you just created so that it now shows gross salary and paycheck deductions for federal tax and FICA. Since this is now going to be a multi-split transaction, click the Split button to enter the remaining splits. (Remember, in a multi-split transaction, you can have several source accounts and several destination accounts, but total debits must equal total credits for the transaction to balance. In this case, your source account is Salary, but you now have 3 destination accounts: Checking, FedTax, and FICA. You *debit* destination accounts and *credit* source accounts.) Edit the transaction so that it shows:
|
||||
|
||||
Debit Checking 800
|
||||
Debit FedTax 200
|
||||
Debit FICA 50
|
||||
Credit Salary 1050
|
||||
|
||||
(Note: You will have to create expense type accounts for FedTax and FICA, since these accounts don't exist in your list, but you can easily do this by typing the account name in the split line Account field. GnuCash will bring up the Account Information dialog and you can fill in the account details.)
|
||||
|
||||
Here's what the transaction should look like:
|
||||
(?insert transactex3.png)
|
||||
|
||||
|
||||
Press Enter to record the transaction.
|
||||
|
||||
5) Enter another paycheck with a date set two weeks in the future. This time, use QuickFill to enter your transaction. On a blank transaction line, select the date from the drop-down calendar. In the Description field, type "P" and watch GnuCash fill in the rest of the description for you. Tab to the next field, and note that GnuCash inserts "-- Split Transaction --" in the Transfer field. Tab again and note that GnuCash inserts the same deposit amount as the last transaction. Record the transaction.
|
||||
|
||||
6) Expand the transaction you just entered so that you can see the splits. This time, instead of clicking the Split button in the tool bar, select the Auto-Split Ledger style from the Register|Style menu. Move around the register and notice the difference between this style and the Basic Ledger style. Now select the Transaction Journal style from the Register|Style menu, and notice the differences there.
|
||||
|
||||
7) Let's look at another account register to see how this last paycheck transaction affected it. In the expanded transaction, select the Salary account split, and click the Jump button in the tool bar. You should now see the same transaction in the Salary account register:
|
||||
|
||||
(?insert transactex4.png)
|
||||
|
||||
|
||||
Notice the transaction line is different, but all of the split lines are exactly the same. You are now looking at this transaction in the Salary account, so the transaction line shows a summary of the effect on this account.
|
||||
|
||||
|
||||
8) You now know all you need to know to enter your transactions in GnuCash. Return to the main window by closing the register windows, and note that some of your accounts now have balances. Your chart of accounts should now look like this:
|
||||
(?insert chartaccts2.png)
|
||||
|
||||
|
||||
|
||||
Be sure to save your (?gcashdata) file for future use. The next (?five) chapters address specific examples of transactions you may want to enter, and they continue with practice exercises at the end of each chapter.
|
||||
@ -1,224 +0,0 @@
|
||||
Copyright © Carol Champagne 2001
|
||||
This document is released under the terms of the Free Document License.
|
||||
|
||||
Chapter 5 Starting with Your Checkbook
|
||||
|
||||
This chapter will give you all the specific information you need to manage your checkbook with GnuCash. Managing your checkbook register is the first step of tracking your finances, and GnuCash makes it much easier to manage than the traditional paper register does.
|
||||
|
||||
For one thing, as discussed in (?Chapter 4), data entry of common transactions is practically done for you in GnuCash, because of its (? auto-completion) feature. GnuCash keeps a running balance of each account, and it makes reconciling these accounts easy. And the double-entry method helps you account for your spending by requiring a transfer account for withdrawals, so you can easily find out how much money you spend in different areas.
|
||||
|
||||
Once you are comfortable with using GnuCash for your checking and other bank accounts, you may wish to continue on with tracking other financial accounts. (?Chapters 6 through 9) examine methods to manage your other accounts.
|
||||
|
||||
5.1 Setting up Accounts (Discussion)
|
||||
The first step in managing your checkbook is to set up the necessary accounts. You can either use the default GnuCash accounts or set up your own. For more detail on how to set up a new account, refer to (?Section 3.3). For instructions on importing your accounts from another program, refer to (?Section 2.4).
|
||||
|
||||
Let?s start with the bank accounts you?ll need. You need one GnuCash bank type account for each physical bank account you wish to track. If you are setting up your own accounts or using the default GnuCash accounts, make sure that you have an opening balance transaction for each bank account you own. The easiest way to get this number is to use the balance from your last bank statement as your opening balance. (???You can enter this in the account information window automatically as part of setup, or you can enter a manual transaction directly in the account. To enter the transaction manually, enter a transfer from an ?Opening Balances? account (type equity) to the bank account. ***reword/update this when it becomes part of setup***)
|
||||
|
||||
The typical bank accounts you might track include:
|
||||
Checking --- any institutional account that provides check-writing privileges.
|
||||
Savings --- an interest-bearing institutional account usually used to hold money for a longer term than checking accounts.
|
||||
|
||||
Common transactions that affect these bank accounts are payments and deposits. *Payments* are transfers of money out of the bank account, usually to an expense account. *Deposits* are transfers of money into the bank account, usually from an income account. You will need to set up income and expense accounts to track where that money comes from and where it goes. Remember that a balanced transaction requires a transfer of an equal sum of money from at least one account to at least one other account. So if you deposit money in your checking account, you must also enter the account that money comes from. If you pay a bill from your checking account, you must also enter the account where that money goes.
|
||||
|
||||
The next sections cover specific payment and deposit transactions most often made, such as income deposits, checks, ATM withdrawals, service charges, and transfers of money to/from other bank accounts.
|
||||
|
||||
5.2 Entering Deposits (Discussion)
|
||||
Most deposit transactions are entered as a transfer from an income account to a bank account. Income may come from many sources, and it?s a good idea to set up a separate income type account for each different source. For example, your income may come mainly from your paychecks, but you may also receive interest on your savings. In this case, you should have one income account for salary and another income account for interest income.
|
||||
|
||||
(?TIP: Be sure to check the ?Tax-Related? box in the Account Information Dialog when you set up taxable income accounts. Some types of income, such as gift income, may not be considered taxable, so check the appropriate tax rules to determine what is taxable. For ways to track capital gains income, refer to ?Chapter 7./TIP)
|
||||
|
||||
Before you start entering paycheck deposits, decide how much detail you want to track. The basic level of detail is to enter your net pay, just like you would in your paper register. This is easiest, but you can get even more information out of GnuCash if you enter your gross pay with deductions. It takes a bit more effort to enter the deductions, but entering your tax withholding information throughout the year allows you to run useful tax status reports in GnuCash at any time. These reports can help you determine whether you are withholding enough tax, and they can help you estimate your tax bill ahead of time. If you are unsure about the level of detail, start by entering net pay. You can always go back and edit your transactions later if you decide you want more detail.
|
||||
|
||||
For more information on entering transactions in general, refer to (?sections 4.3 and 4.4.)
|
||||
|
||||
5.2.1 Net Pay (How-To)
|
||||
Net pay is entered as a transfer of an amount of money from an income account to a bank account.
|
||||
|
||||
(?insert incomedep.png)
|
||||
To enter a net pay transaction, you should:
|
||||
|
||||
1) Open the bank account register where you want to record a deposit (e.g. Checking).
|
||||
2) On a blank line, fill in the deposit date and a number or action code (optional).
|
||||
3) In the Description column, enter a transaction description such as ?Bob?s Salary? and/or the name of the company who is paying you.
|
||||
4) In the Transfer column, type or select the income account for this deposit. (?NOTE: If you have not yet set up an income account, you can do it from here. Just type in the name of the account you wish to create, and GnuCash will prompt you through the account setup.)
|
||||
5) Enter your net pay amount in the Deposit column.
|
||||
6) Press Enter to record the transaction.
|
||||
|
||||
GnuCash will automatically update your account balance to reflect an increase in the bank balance.
|
||||
|
||||
5.2.2 Gross Pay (How-To)
|
||||
Gross Pay is entered as a transfer of money from an income account to multiple other accounts, so you will have to enter a multi-split transaction (see ? section 4.4). The easiest way to enter this is to enter the deductions in the same order that they appear on your paycheck.
|
||||
|
||||
You will be splitting the income transfer between several expense type accounts and your bank account(s). Typical expense accounts you will need include:
|
||||
1) Income Tax
|
||||
2) Social Security
|
||||
3) Medicare
|
||||
4) Health Insurance
|
||||
|
||||
If you also contribute to a 401(k) or other retirement account through your employer, you should set up a bank type account for this type of deduction. Similarly, if you track contributions to an employee stock purchase plan, set up a bank type account for your purchase plan. More detail on tracking these and other investments is given in (?Chapter 7.)
|
||||
|
||||
(?insert grossdep.png)
|
||||
|
||||
To enter a gross pay transaction:
|
||||
1) Enter the date, optional number, and transaction description.
|
||||
2) Click the Split button in the tool bar.
|
||||
3) The first split affects the current account, which is already filled in for you. On the first split line, enter an action code (optional) and a memo for the deposit. Tab to the deposit column and enter your *net* pay---the amount being deposited in this bank account.
|
||||
4) Now start entering your deductions. Tab to the next split line and enter an optional action and memo for the first deduction. Enter the account name for that deduction (e.g. FedTax) and enter the deduction amount under Deposit. Continue entering additional deposit splits for your remaining deductions.
|
||||
5) When you have finished entering your deductions, tab to the next split line. The amount appearing in the Withdrawal column is the total of your net pay plus deductions you have entered, and this total should equal your gross pay amount. (If it does not, check to see that you have entered all of the deductions as shown on your pay stub.) Fill in the optional action and memo, and select the income account for gross pay.
|
||||
6) Press Enter to record this transaction.
|
||||
|
||||
5.2.3 Interest Income (How-To)
|
||||
(???You typically will not enter interest income until you receive your bank statement, so the easiest way to enter this transaction is from the Reconcile dialog, as part of your statement reconciliation. ***Discuss this more when this feature is added to reconcile.***)
|
||||
|
||||
To enter interest income, first create a separate income account for interest income. To record interest paid to you, enter this transaction as a transfer from the interest income account to the bank account. This transaction is similar to the net pay one described in (?section 5.2.1.) , so refer to that section for more detail.
|
||||
|
||||
5.2.4 Other (Non-Income) Deposits (How-To)
|
||||
You may have other deposits that are not income, such as transfers of money in from other bank accounts, refunds on a purchase, or reimbursement for a work expense.
|
||||
|
||||
Transfers of money in from any other type of account are handled in the same manner as the other deposits we have covered:
|
||||
1) Open the account receiving the deposit (e.g. checking)
|
||||
2) Enter the date, number or action (optional), and description of the transaction.
|
||||
3) If only one other account is involved in the transfer, enter the transfer account---in this case, enter the account you are transferring *from*. For example, if it is a transfer from another bank account, select that bank account name. If it is a refund or reimbursement on a purchase, select the expense account that you initially used to make the purchase. Enter the deposit amount and skip to (?step 5).
|
||||
4) If more than one other account is involved in the transfer, click the Split button. Tab to the first split and enter a memo and the total amount of the deposit being made. Tab to the second split and begin entering the checks you are depositing or transfers you are making to the current account. For each split, enter a transfer *from* account in the Account column, and enter the amounts being transferred in the Withdrawal column. When you are finished entering your splits, the total of deposit splits should equal the total of withdrawal splits.
|
||||
5) Press Enter to record the transaction.
|
||||
|
||||
(?insert multdep.png)
|
||||
|
||||
5.3 Entering Withdrawals (Discussion)
|
||||
When you withdraw money from your bank account, for whatever reason, you are transferring money from your bank account to some other location. In GnuCash, this other location is tracked as an account. The more detailed accounts you create and use for your spending, the more information you will get about where your money goes.
|
||||
|
||||
Withdrawals take many forms. ATM withdrawals are one of the most common transactions. Writing checks is one way to withdraw money to pay bills, to buy purchases, or to give to charity. Depending on your bank, you might also have service charges, where the bank withdraws the money from your account. Transfers of money out to another account are also withdrawals. We will take a look at each of these types of withdrawals and how to record them in GnuCash.
|
||||
|
||||
5.3.1 Check Payments (How-To)
|
||||
When you write a check, you are usually transferring money from your checking account to an expense. Paying a bill, renewing a subscription, contributing to a charity and buying groceries are some common uses for checks.
|
||||
|
||||
To enter a check payment:
|
||||
1. Open the checking account
|
||||
2. Enter a date, a check number and the payee (e.g. ABC Grocery Store) or a description of the transaction. (?NOTE: You can use the ?+? and ?-? keys to increment and decrement the check number while your cursor is in the Num field.)
|
||||
3. If only one other account is involved (e.g. Groceries expense), enter that account name in the Transfer column. If more accounts are involved, click the Split button instead of entering a transfer account.
|
||||
4. If you entered a transfer account, Tab to the Withdrawal column and enter the amount. Press Enter to record the transaction.
|
||||
(?insert check.png)
|
||||
|
||||
|
||||
5. If you clicked the Split button, Tab to the first split, which affects the checking account. Enter an optional action and memo, then enter the amount of the check in the Withdrawal column. In this transaction, you are transferring money *from* checking *to* multiple other accounts. For each other account involved in this transaction, enter a split and a deposit amount. When you have finished entering your splits, the total deposits to other accounts should equal your total withdrawal from the checking account for this transaction. Press Enter to record the transaction.
|
||||
|
||||
|
||||
(?insert checkmult.png)
|
||||
|
||||
|
||||
5.3.2 ATM/Cash Withdrawals (Discussion, How-To)
|
||||
Cash withdrawals are handled as a transfer from a bank account to a cash account. GnuCash provides special cash type accounts for tracking your cash purchases, so you should set up a cash account to record your ATM and other cash withdrawals.
|
||||
|
||||
Cash accounts can be used for different levels of detail. On a basic level of detail, you simply transfer money to it from your checking account. That tells you how much money you took out of checking on a given day, but it doesn?t tell you where that cash was spent. With a little more effort, you can use the cash account to record your cash purchases as well, so that you can see where that cash went. You record these purchases as a transfer from the cash account to expense accounts.
|
||||
|
||||
Some people record every cash purchase, but this takes a lot of work. An easier way is to record the purchases for which you have receipts, but then adjust the balance of the account to match what is in your wallet. (?Section 5.6) explains how to adjust a cash account balance.
|
||||
|
||||
It?s a good idea to at least set up a cash account for your withdrawals. Then if you decide to track where your cash goes, you can enter transactions for the money you spend. You determine what level of detail you want to use.
|
||||
|
||||
To enter an ATM or other cash withdrawal:
|
||||
1)On a blank line of the checking register, enter the date and an optional number or type (such as ATM) for your transaction.
|
||||
2) Enter a description of the transaction, such as ?Cash withdrawal.?
|
||||
3) For the Transfer account, select or enter the name of your cash account. This is the account you are transferring money *to*.
|
||||
4) Enter the amount of the withdrawal in the Withdrawal column.
|
||||
5) Press Enter to record the transaction.
|
||||
|
||||
(?insert cashwd.png)
|
||||
|
||||
This is the basic transaction showing the money that you withdrew from your checking account.
|
||||
|
||||
At a little more detailed level, you can track where that money goes from the cash account. To enter a cash purchase:
|
||||
|
||||
1) Open the cash account register.
|
||||
2) On a blank line, enter the date and a transaction number or type (optional), such as ?ATM.?
|
||||
3) Enter the payee name or transaction description in the Description column.
|
||||
4) Select the accounr for your purchase in the Transfer column. This is the account that you are transferring money *to.* So if you pay cash for groceries, your transaction transfers money from the cash account to the groceries account.
|
||||
5) Enter the amount under the Spend column.
|
||||
6) Press Enter to record the transaction.
|
||||
(?insert cashpurch.png)
|
||||
|
||||
Now you have a more complete record of where your cash went.
|
||||
|
||||
5.3.3 Service Charges (How-To)
|
||||
(???You typically will not enter service charges until you receive your bank statement, so the easiest way to enter this transaction is from the Reconcile dialog, as part of your statement reconciliation. ***Discuss this more when this feature is added to reconcile.***)
|
||||
|
||||
To enter a service charge, first create an expense type account for service charges. To record service charges taken from your bank account, enter this transaction as a transfer from the bank account to the service charge expense account.
|
||||
|
||||
5.3.4 Other Withdrawals (How-To)
|
||||
You may have other types of withdrawals, such as transfers of money from your bank account to another account and automatic payment of bills.
|
||||
|
||||
Transfers of money out to any other type of account are handled in the same manner as the other withdrawals we have covered:
|
||||
1) Open the account from which money is being transferred (e.g. checking)
|
||||
2) Enter the date, number or type (optional), and description of the transaction.
|
||||
3) If only one other account is involved in the transfer, enter the transfer account---in this case, enter the account you are transferring *to*. For example, if it is a transfer to another bank account, select that bank account name. If it is an automatic payment, select the account receiving that payment. Enter the withdrawal amount and skip to (?step 5).
|
||||
4) If more than one other account is involved in the transfer, click the Split button. Tab to the first split and enter a memo and the total amount of the withdrawal being made. Tab to the second split and begin entering the transfers you are making out of the current account. For each split, enter a transfer *to* account in the Account column, and enter the amounts being transferred in the Deposit column. When you are finished entering your splits, the total of deposit splits should equal the total of withdrawal splits.
|
||||
5) Press Enter to record the transaction.
|
||||
|
||||
5.4 Printing Checks (How-To)
|
||||
(???Document this when feature is completed...)
|
||||
|
||||
5.5 Reconciling your Accounts (Discussion)
|
||||
GnuCash makes reconciliation of your bank account with your monthly bank statement much easier. (?Section 4.6) gives instructions on how to reconcile your transactions with the monthly bank statement. This is the main reconciliation task that should be done every month.
|
||||
|
||||
But what about all those other accounts you created? Should those be reconciled too? If you receive a statement for the account, then you should consider reconciling that account. Examples include the checking account statement, the savings account statement, and the credit card statement. Credit card statements and credit card transactions are covered in the next (?chapter), so if you are interested in tracking your credit cards in GnuCash, take a look at the instructions provided there.
|
||||
|
||||
Income and expense accounts are usually not reconciled, because there is no statement to check them against. You also don?t need to reconcile cash accounts, for the same reason. With a cash account, though, you might want to adjust the balance every once in a while, so that your actual cash on hand matches the balance in your cash account. Adjusting balances is covered in the next section.
|
||||
|
||||
5.6 Adjusting the Balance (How-To)
|
||||
If you are tracking your cash purchases in a cash account, you may occasionally want to adjust your cash account balance so that it matches the amount of cash you have on hand. The easiest way to do this is to enter an adjusting transaction that transfers money from the cash account to an expense account that you want to use for adjustments:
|
||||
|
||||
1) Open the account you wish to adjust (in this case, the cash account).
|
||||
2) Enter the date and a description of the adjusting transaction.
|
||||
3) In the Transfer column, enter the account you want to use for adjustments (e.g. Misc. expense).
|
||||
4) In the Spend column, use GnuCash?s built-in calculator to get the adjustment amount. Enter the current account balance minus the amount of actual cash-on-hand like this: "100-50?.
|
||||
5) Press Enter to record the transaction. Note that GnuCash calculates the adjustment amount and updates the balance to match your actual cash-on-hand.
|
||||
|
||||
You can follow the same procedures for adjusting the balance of your bank accounts if you wish, but it is generally a better idea to reconcile bank accounts to a bank statement, so that you can find any errors and correct them.
|
||||
|
||||
5.7 Putting It All Together (Examples of entering a transfer of money in from savings, a check for groceries, an ATM withdrawal, a service charge; then reconciling to a statement)
|
||||
|
||||
In (?Chapter 4), you entered some transactions in your checking account. In this chapter, we will add more transactions and then reconcile them. So, let?s get started by opening the (?gcashdata) file you saved in the last chapter. Your chart of accounts should look like this:
|
||||
(?insert chartaccts2.png)
|
||||
|
||||
|
||||
1) Open the Savings account and enter an opening balance transaction for $1000. To do this, you will enter the transfer account as ?Opening Balances? and the $1000 in the Deposit column:
|
||||
(?insert savings.png)
|
||||
|
||||
|
||||
|
||||
2) Now open the Checking account from the main window. In the last chapter, you entered some paycheck transactions as deposits into Checking. Now we will enter another kind of deposit---a transfer of money from Savings into Checking. On a blank line, enter a transaction to transfer $500 from Savings to Checking. Your Transfer account will be Savings, since you are in the Checking account. Your Checking account should now look like this:
|
||||
(?insert transferin.png)
|
||||
|
||||
|
||||
3) Now let?s write some checks on this account. First, write a check to ?HomeTown Grocery? for $75. Your transfer account is ?Groceries,? since all of this money is going to buy groceries. Next, write a check to ?ABC Hardware? for $100, and split this amount between two expenses: ?Household? ($50) and "Tools? ($50). You will need to create an expense type account for each of these, then enter splits for them. Your checking account should now look like this;
|
||||
|
||||
(?insert checkexamp.png)
|
||||
|
||||
|
||||
4) Suppose you now need to withdraw some money. You don?t have a cash account set up in your chart of accounts, so you will need to create one. Create the account as ?Cash? as a top-level account of type cash. From your Checking account register, enter an ATM type withdrawal to transfer $100 from Checking to Cash.
|
||||
(?insert ATM.png)
|
||||
|
||||
|
||||
5) Now we are ready to reconcile this Checking account, using this sample bank statement:
|
||||
(?insert a picture of a sample bank statement here)
|
||||
|
||||
Select Account|Reconcile... from the menu, and fill in the Closing balance as (?$2620). Click OK to begin reconciling the account. Check off the entries as they appear on the sample statement. When you have checked off all your entries, the reconcile window should look like this:
|
||||
|
||||
(?insert reconexamp.png)
|
||||
|
||||
|
||||
Notice that your reconciled balance differs from your ending balance by $5.00. If you look at the sample bank statement, you will see there is a $5.00 service charge that has not been added to your Checking account.
|
||||
|
||||
6) So click on the Checking register and add the $5.00 service charge to your Checking account. On a blank line of the Checking register, enter a transaction to transfer $5.00 from Checking to a ?Service Charges? account. ( You will need to create the ?Service Charges? account as type expense.) Use the transaction date printed on the sample statement as the date you enter for this transaction. Your Checking account should now look like this:
|
||||
(?insert servch.png)
|
||||
|
||||
|
||||
|
||||
|
||||
7) Click back on the Reconcile window, and you should see the service charge now under ?Funds Out.? Click on it to mark it as reconciled, and note that the difference amount below now becomes "0.00.? Click the Finish button on the tool bar to complete the reconciliation. The Reconcile (?R?) column in your Checking register should now show ?y? for each transaction you just reconciled.
|
||||
|
||||
8) Go back to the main window and save your file. Your chart of accounts is steadily growing, and it should now look like this:
|
||||
|
||||
(?insert chartaccts3.png)
|
||||
|
||||
|
||||
Notice that you have not yet used one of the accounts listed in your chart, the ?Credit Card? account. Now that you know how to keep track of your bank and cash accounts in GnuCash, you may want to start tracking your credit cards as well. GnuCash provides a special type of account for credit cards, and this is discussed in the next chapter.
|
||||
@ -1,211 +0,0 @@
|
||||
Copyright © Carol Champagne 2001
|
||||
This document is released under the terms of the Free Document License.
|
||||
|
||||
Chapter 6 Managing Credit Cards
|
||||
|
||||
This chapter will explain how to manage your credit cards using GnuCash. Since you probably write a check to the credit card company each month, you may think of your credit card bill as an expense---but it really is not an expense. Why? A credit card account is a short-term loan---you buy things on that loan account, and then you eventually have to pay back the money, often with interest (your finance charge). The purchases you make with that credit card are your expenses.
|
||||
|
||||
You have a couple of options when entering credit card transactions, so choose the one that fits your desired level of detail. The basic level of detail is to simply track monthly payments to the credit card company. From your checking account, you can enter a transfer of money each month to the credit card account. This will show you the amount of money you are paying each month to the credit card company, but it won?t show you any information about your credit card balance or credit card purchases.
|
||||
|
||||
The other level of detail allows you to track your balance and purchases, but it requires more entry. Using the credit card account register, you enter your receipts throughout the month. When your credit card statement arrives, you reconcile the credit card account to the statement, and you enter your payment as a transfer of money from your checking account to your credit card account. This method, in addition to giving you more information about your balance during the month, also points out any discrepancies quickly during reconciliation.
|
||||
|
||||
6.1 Setting Up Accounts (Discussion)
|
||||
|
||||
To begin managing your credit cards in GnuCash, you should set up a credit card type account for each credit card you use. If you are tracking only the payments you make to the credit card company, then all you need is a bank account and a credit card account to enter your transactions. Skip to section (?6.3.1) for information on entering monthly payments.
|
||||
|
||||
If you decide to enter more detailed records of your purchases, you will also need to create expense accounts for those purchases. Since you will also be reconciling the balance to your credit card statements, you should also enter an opening balance in each credit card account. The easiest way to do this is to use your last statement balance as the opening balance. (?***More detail on this when it becomes part of account setup.)
|
||||
|
||||
|
||||
6.2 Entering Charges(Discussion)
|
||||
|
||||
Entering your charges provides you with a more complete picture of your spending habits. Charges on a credit card are tracked as a transfer from the credit card account to an expense account.
|
||||
|
||||
When you swipe that credit card through the machine at a store, you are transferring money from your credit card company to that merchant. This transaction increases the amount of money you owe the credit card company. If you keep track of these types of transactions, you can reconcile your credit card account with your monthly statement, and you should quickly spot any transactions that look suspicious. So how should you account for charges to your credit card?
|
||||
One way is to manually enter all your receipts, either throughout the month or all at once. This can be time-consuming, but it is probably the best way to make sure that all of your charges are authorized. If you consistently enter all your receipts, you can quickly catch any errors or unauthorized transactions during your monthly reconciliation.
|
||||
|
||||
Another way is to import a credit card statement directly into your account. If your credit card company supports a QIF file format for its statements, you have the option of directly importing the statement. This type of import is covered in Chapter (?11), and it is a convenient way to track your purchases without having to manually enter all your receipts.
|
||||
|
||||
|
||||
6.2.1 Purchases (How-To)
|
||||
|
||||
To record a purchase, you transfer money from your credit card account to an expense. Buying clothes at a department store, buying groceries, and buying gasoline are all examples of purchases you might make on credit card. Online purchases and mail-order purchases are other examples for which you might not immediately get a receipt.
|
||||
|
||||
To manually enter a credit card receipt:
|
||||
1. Open the credit card account.
|
||||
2. Enter a date, optional transaction number, and the payee (e.g. ABC Grocery Store) or a description. (?NOTE: This is the same example used in section (?5.3.1) on check payments. Credit card purchases are handled in a similar manner as check purchases, except that the transaction is a transfer from a credit card account instead of a checking account.)
|
||||
3. If only one other account is involved (e.g. Groceries expense), enter that account name in the Transfer column. If more accounts are involved, click the Split button instead of entering a transfer account.
|
||||
4. If you entered a Transfer account, Tab to the Charge column and enter the amount. Press Enter to record the transaction.
|
||||
|
||||
(insert credpur.png)
|
||||
|
||||
|
||||
5. If you clicked the Split button, Tab to the first split, which affects the credit card account. Enter an optional action and memo, then enter the receipt total in the Charge column. In this transaction, you are transferring money *from* the credit card account *to* multiple other accounts. For each other account involved in this transaction, enter a split and a payment amount. When you have finished entering your splits, the total payments to other accounts should equal your total charge on the credit card account for this transaction. Press Enter to record the transaction.
|
||||
|
||||
(?insert credmult.png)
|
||||
|
||||
|
||||
|
||||
6.2.2 Finance Charges (How-To)
|
||||
|
||||
Finance charges should be handled just like a credit card purchase, because they increase the size of your credit card balance. To enter a finance charge, first create an expense type account for finance charges. Then enter a transfer from your credit card account to the finance charge account for the charge amount.
|
||||
|
||||
(???The reconcile dialog should provide an option to enter the finance charge during the reconcile process. Document this when feature is available.)
|
||||
|
||||
6.3 Entering Payments (Discussion)
|
||||
Most payments to your credit card bill are entered as transfers from a bank account to the credit card account. When you pay the monthly bill, you are withdrawing money from a bank account to pay down the credit card balance. This transaction decreases both your bank account balance and the amount of credit card debt you owe.
|
||||
|
||||
When you return a purchase, you receive a refund on your credit card. This is another type of ?payment? in that it decreases the amount of credit card debt you owe. If you recorded the original purchase transaction as a transfer from the credit card account to the expense, you now simply reverse that transaction: transfer the money back from the expense to the credit card account. This transaction decreases both the expense account balance and the credit card account balance. For example, if you originally recorded a credit card purchase of clothing, the transaction is a transfer from the credit card account to the clothing expense account. If you then return that clothing for a refund, you simply transfer the money back from the clothing expense account to the credit card account. (?NOTE: If you did not record the original purchase because you are not tracking credit card purchases, then you do not need to record the refund.)
|
||||
|
||||
6.3.1 Monthly Payments (How-To)
|
||||
Monthly credit card payments are transfers from bank accounts to credit card accounts. You may wish to enter this type of transaction from the bank account register, or you may wish to enter it from the credit card register. From the bank account register, enter this as a payment to the credit card account. (See section (?5.3.1) for instructions on entering check payments.)
|
||||
|
||||
To enter the same transaction from the credit card account register:
|
||||
1. Open the credit card account register.
|
||||
2. Enter a date, an optional number (check number if paying by check), and a description of the transaction.
|
||||
3. Enter the account that money is being transferred *from* in the Transfer column. For example, if you are paying by check, then enter the checking account name.
|
||||
4. Record the payment amount in the Payment column and hit Enter to complete the transaction. This should decrease your outstanding credit card balance.
|
||||
|
||||
(?insert creditpmt.png)
|
||||
|
||||
|
||||
6.3.2 Credit Card Refunds (How-To)
|
||||
When you return a credit card purchase, the store usually refunds your money through your credit card account. When you receive your credit card bill, you may notice these called ?credits? by your credit card company. (See section (?2.1) Sidebar for more discussion of debits and credits.) In GnuCash, treat these as a transfer from the original expense back to the credit card account. Like payments, these refunds decrease the amount of your credit card balance.
|
||||
|
||||
Of course, if you are not tracking credit card purchases in your credit card account, then you should not track refunds either. A refund cancels out its original transaction, so you should have entered the original transaction to get a correct balance.
|
||||
|
||||
To enter a credit card refund:
|
||||
|
||||
1. Open the credit card account.
|
||||
2. Enter a date, optional transaction number, and description or payee (e.g. Hi-Fashion Dept. Store.)
|
||||
3. In the Transfer column, enter the same Transfer account you used for the original purchase. If you originally transferred money to a clothes expense account, for example, you will now transfer that money back from the clothes expense account.
|
||||
4. Record the amount of the refund in the Payment column, and hit Enter to complete the transaction. (NOTE: Your original purchase amount was recorded in the Charge column, so the amounts cancel each other out.)
|
||||
|
||||
(?insert credrefund.png)
|
||||
|
||||
|
||||
|
||||
6.4 Reconciling with the Credit Card Statement (How-To)
|
||||
If you track your credit card purchases and payments, then you should consider reconciling your credit card accounts each month when you get the statement. Reconciling credit card accounts quickly points out any erroneous charges on your bill.
|
||||
|
||||
(?Section 4.6) gives detailed instructions on reconciling transactions from a statement. The same procedures are used for bank statements, brokerage statements, credit card statements, or any other kind of statement you may want to reconcile. Whether you enter your credit card transactions by hand or import them from the statement, it?s a good idea to reconcile the account with the statement once a month, just to make sure you didn?t forget to enter something or to flag any strange charges.
|
||||
|
||||
Before you begin reconciling your credit card account, review your credit card preference setting by selecting Settings|Preferences... from the main window menu. Click on the Reconcile tab and make sure the box is selected next to ?Automatic credit card payments.? This will automatically prompt you to enter a credit card payment once you finish the reconcile process. You can always deselect this preference later if you decide you don?t like the automatic prompt.
|
||||
|
||||
To reconcile your credit card account, follow the same procedures outlined in Section (?4.6) for reconciliation of accounts. The reconcile dialog should look the same for credit card accounts as it does for bank accounts. Once you enter the ending balance, your reconcile window should look something like this:
|
||||
|
||||
(?insert credrecon.png)
|
||||
|
||||
|
||||
?Funds In? are the payments and refunds to your credit card. ?Funds Out? are the credit card purchases. When you have finished reconciling the account, the difference amount should be 0. If it is not, check to see if any finance charges need to be added or if you forgot to record some credit card purchases.
|
||||
|
||||
Once the difference is 0, select the [Finish] button to complete the reconcile. If you selected the ?Automatic credit card payment? option and you have a credit card balance to pay, you should now get the following Transfer dialog:
|
||||
|
||||
(?insert autopmt.png)
|
||||
|
||||
|
||||
Enter the amount you wish to pay on the credit card bill and a transaction description, and select the account that money will transfer from. Your credit card account should already be selected as the ?Transfer To? account. Click [OK] to complete the transaction.
|
||||
|
||||
Your credit card account register should now show the reconciled transactions marked as reconciled (?"y? or check mark in the R field), and it should contain a credit card bill payment transaction for the current month?s bill.
|
||||
|
||||
|
||||
6.5Adjusting the Balance (How-To)
|
||||
|
||||
So what if you just can?t get the account to reconcile? First, check over all the transactions and make sure that all have been entered with the correct amounts. Review (? the Sidebar in Section 4.6) and check for any of the common errors listed there. If necessary, postpone the reconciliation by selecting Reconcile|Postpone from the Reconcile menu.
|
||||
|
||||
If you still can?t find the source of errors after checking your entries, and you still want to finish the reconciliation, you may want to enter an adjusting transaction to adjust the balance. This is not the best way to handle discrepancies, because it hides the source of errors. But if you decide to adjust the balance, here is how:
|
||||
|
||||
1) Open the credit card account register, either from the main window or by selecting the [New] button from the Reconcile window.
|
||||
2) Enter the date and a description of the adjusting transaction.
|
||||
3) In the Transfer column, enter the account you want to use for adjustments (e.g. Misc. expense).
|
||||
4) Determine the amount of adjustment you want to make. If the Reconcile difference is positive and you want to adjust it to 0, enter the amount of the difference in the Charge column. If the Reconcile difference is negative and you want to adjust it to 0, enter the amount of the difference in the Payment column.
|
||||
5) Press Enter to record the transaction.
|
||||
|
||||
|
||||
6.6 Putting It All Together (Examples of entering credit card purchases, refunds on those purchases, payment of the monthly bill; then reconciling the account and adding finance charges.)
|
||||
|
||||
(?Chapter 5) looked at bank and cash account transactions. In this section, we will add some credit card transactions and reconcile the credit card account. Go ahead and open your (?gcashdata) file saved in the last chapter. As a review, your chart of accounts should now look like this:
|
||||
|
||||
(?insert chartaccts3.png)
|
||||
|
||||
|
||||
1) Open the Credit Card account register. To start tracking your credit card account, you first need an opening balance. For this example, assume your ending balance from your last Credit Card statement was $1000. Enter an Opening Balance transaction with Transfer account of Opening Balances and Charge amount of $1000. The transaction should look like this:
|
||||
|
||||
(?insert openbal.png)
|
||||
|
||||
|
||||
|
||||
2) Now suppose you have several receipts to enter in your account. Enter the following ?receipts? into the register. (?Note: Some of the suggested transfer accounts may need to be created, and GnuCash will prompt you through the setup dialog when you try to enter these. )
|
||||
|
||||
2/1/01 Greasy Spoon Cafe $25 (transfer account should be Dining, type expense)
|
||||
2/3/01 Faux Pas Fashions $100 (transfer account Clothes, type expense)
|
||||
2/15/01 Premium Gasoline $25 (transfer account Fuel, type expense)
|
||||
2/20/01 Groceries R Us $125 (split between accounts Groceries ($85) and Household ($40))
|
||||
2/25/01 CheapMart $60 (transfer account Household)
|
||||
|
||||
Your register should now look like this:
|
||||
|
||||
(?insert ex_purch.png)
|
||||
|
||||
|
||||
|
||||
3) Now suppose you return the clothes you bought on 2/3 from Faux Pas Fashions. Enter a transaction for the credit card refund for the full $100 amount. (?Note: Remember to use the same transfer account you used for the original purchase, and enter the amount under the Payment column. GnuCash will automatically complete the name and transfer account for you, but it will also automatically enter the $100 in the Charge column. You will need to reenter the amount in the Payment column.) The transaction looks like this:
|
||||
|
||||
(?insert ex_refund.png)
|
||||
|
||||
|
||||
|
||||
|
||||
4) When you receive the monthly statement, it shows a finance charge of $20. Enter that charge in the register, with a transfer account of Finance Charge (type expense). The transaction looks like this:
|
||||
|
||||
(?insert ex_fincharge.png)
|
||||
|
||||
|
||||
|
||||
5) Now reconcile the account to this ?statement?:
|
||||
|
||||
Previous Balance: 1000
|
||||
+Purchases 335
|
||||
- Payments -300
|
||||
- Refunds -100
|
||||
+Fin.Charge 20
|
||||
-------------------- ---------
|
||||
New Balance 955
|
||||
|
||||
|
||||
Date Ref. Number Activity Amount
|
||||
--------- ----------------- -------------------------- ------------
|
||||
2/1/01 xxx0012 Greasy Spoon Cafe 25
|
||||
2/3/01 4jg78sf1 Faux Pas Fashions 100
|
||||
2/5/01 Payment received -300
|
||||
2/15/01 asdf4289 Premium Gasoline 25
|
||||
2/20/01 jklt5748f Groceries R Us 125
|
||||
2/25/01 4578dkjg CheapMart 60
|
||||
2/25/01 2347891g Faux Pas Fashions -100
|
||||
2/28/01 Finance Charge 20
|
||||
|
||||
Start the Reconcile dialog for this account. You will notice that the starting balance shows 0, not 1000. This is because the opening balance transaction has not yet been reconciled. GnuCash should show 1255 as the ending balance, but your statement shows 955. Enter 955 as the ending balance and click [OK]. You should now get a reconcile window that looks like this:
|
||||
|
||||
|
||||
|
||||
Select each item in the reconcile window that matches an item on the sample statement. When you have finished checking off items, you should have a difference of -$300.
|
||||
|
||||
Check over the sample statement to see which transaction is missing. You should find a payment for $300 that was not entered in the register---that is the difference amount. In the Reconcile window, click the [New] button on the tool bar. This brings you to the account register, where you can now enter a transaction for that $300 payment. (Hint: Be sure to enter the correct date, and use Checking as the transfer account.) The transaction should look like this:
|
||||
|
||||
(?insert ex_pmt.png)
|
||||
|
||||
|
||||
|
||||
Record the transaction, then return to the Reconcile window. You should see the payment transaction listed in the ?Funds In? panel. Select it to check it off. Now the difference should be 0, so click the [Finish] button to complete the reconcile process.
|
||||
|
||||
6) You should now see the Transfer dialog with an amount of 955, the ending balance. You decide to pay $300 again this month, so change the amount to $300. Enter a check number for the payment in the Num field, and enter a description. Your Transfer From account should be Checking, and your Transfer To account should be Credit Card. The Transfer dialog should look like this:
|
||||
|
||||
(?insert ex_transf.png)
|
||||
|
||||
|
||||
|
||||
Click [OK] to accept the transfer. Your credit card account should now show the new transaction. All of the transactions you reconciled should now show up with (?y) in the ?R? column. The only unreconciled transaction should be the newest payment transaction.
|
||||
|
||||
If you haven?t already done so, save your file. We will be using it again in the next chapter, which addresses investments. Your main window chart of accounts should now look like this:
|
||||
|
||||
(?insert chartaccts4.png)
|
||||
|
||||
@ -1,277 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: October 11, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Originally written by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
|
||||
<chapter id="chapter1">
|
||||
<title>Chapter 1 Overview of GnuCash</title>
|
||||
|
||||
<sect1 id="intro1">
|
||||
<title>1.1 Introduction to GnuCash (Discussion)</title>
|
||||
<para>
|
||||
GnuCash is the personal finance software package made for you. It is versatile enough to keep track of all your financial information, from the simple to the very complex. It is one of the few financial software packages that supports global currencies, and it is the only Linux open-source program of its kind. And best of all, it is easy to use!
|
||||
</para>
|
||||
<para>
|
||||
So what can GnuCash do for you? It can keep track of your finances in as much detail as you prefer. If you are just starting out, use GnuCash to keep track of your checkbook. You may then decide to track cash purchases, as well as credit card purchases, so you can better determine where your money is being spent. When you start investing, you can use GnuCash's investing features to help you monitor your portfolio. Buying a vehicle or a home? GnuCash can help you with planning the investment, as well as tracking loan payments. And if your financial records span the globe, GnuCash can provide all the multiple-currency support you need.
|
||||
</para>
|
||||
</sect1>
|
||||
|
||||
<sect1 id="about1">
|
||||
<title>1.2 About this Book (Discussion)</title>
|
||||
<para>
|
||||
The goal of this manual is to save you time and to get you started in GnuCash as quickly as possible. Each chapter follows a simple format:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
"Concepts" discussion
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
"How-To" specific procedures
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
"Putting It All Together" examples
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
Beginning users will find the "Concepts" sections helpful, since they provide a reference and ideas for the best ways to track your finances. Experienced users can flip to the "How-To" sections to quickly scan procedures. These sections provide quick, to-the-point steps for accomplishing specific tasks. The "Putting It All Together" sections present real-world examples in the form of a tutorial, beginning with creation of a file in Chapter 2. Each successive chapter will build on the previous chapter's tutorial.
|
||||
</para>
|
||||
<para>
|
||||
This manual is organized into 3 main parts:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Getting Started
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Managing Your Records
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Advanced Topics
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
The first part, Getting Started, contains 4 chapters that give you the basic information needed to use GnuCash:
|
||||
</para>
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Installing and running GnuCash (Ch. 1)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Creating and working with files (Ch. 2)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Creating and using accounts (Ch. 3)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Entering transactions (Ch. 4)
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
<para>
|
||||
Use this part as a quick-start guide; it will cover everything you need to get up and running in GnuCash.
|
||||
</para>
|
||||
<para>
|
||||
The second part, Managing your Records, addresses common applications and features of GnuCash in greater detail. You will see more specific cases, based on frequently asked questions about applying GnuCash to everyday situations. Here are the applications and features covered in this part:
|
||||
</para>
|
||||
<para>
|
||||
Applications
|
||||
</para>
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Keeping track of checkbook and cash (Ch. 5)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Managing credit cards (Ch. 6)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Tracking investments (Ch. 7)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Monitoring assets and loans (Ch. 8)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Handling multiple currencies (Ch. 9)
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
<para>
|
||||
Features
|
||||
</para>
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Reports and graphs (Ch. 10)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Online features (Ch. 11)
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
<para>
|
||||
The last part, Advanced Topics, discusses more advanced uses for GnuCash. Some of these uses are not yet supported by GnuCash, but these chapters discuss ways to work around features still under development.
|
||||
</para>
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Planning for taxes, mortgages, and other needs (Ch. 12)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Using GnuCash to manage a business (Ch. 13)
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
<para>
|
||||
This manual also has an appendix, which contains more information you might want to know:
|
||||
</para>
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Guide for former Quicken, MS Money or other QIF users
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Troubleshooting guide
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
<para>
|
||||
Last but not least, a glossary and index help you quickly locate the topics you need.
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="reasons1">
|
||||
<title>1.3 Top Ten Reasons to Use GnuCash (Discussion)</title>
|
||||
<para>
|
||||
We've already discussed some of the general advantages of using GnuCash. Here are some specific features offered by GnuCash that may not exist in other programs.
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Simple user interface
|
||||
</para>
|
||||
<para>
|
||||
GnuCash is a Linux financial software package that is as easy to use as a checkbook register. It's even easier to use than a paper register, because features like auto-completion and other entry shortcuts do most of the entry work for you.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Easy import
|
||||
</para>
|
||||
<para>
|
||||
GnuCash allows you to import your data from your online bank statement or from another software package using QIF (Quicken Interchange Format) files. An easy-to-use "wizard" walks you through loading your files, reviewing them for changes, and importing them into GnuCash.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Statement reconciliation
|
||||
</para>
|
||||
<para>
|
||||
Reconcile those monthly statements quickly by entering the statement ending balance and checking off transactions. GnuCash helps you catch any discrepancies between your data and the statements you receive.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Investment tracking
|
||||
</para>
|
||||
<para>
|
||||
GnuCash offers a host of ways to track your investment portfolio. Special investment accounts simplify your data entry, and online update tools allow you to update the prices of your holdings as the markets change. Reports complete the picture, allowing you to analyze your investment decisions.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Multiple currency support
|
||||
</para>
|
||||
<para>
|
||||
GnuCash allows you to track multiple currencies. If you have bank accounts, investments or other financial data in different currencies, you can monitor these in GnuCash.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Customized reports and graphs
|
||||
</para>
|
||||
<para>
|
||||
Reports and graphs can give you valuable information for filing taxes, budgeting, or simply figuring out where all the money goes. GnuCash offers a variety of easy-to-use reports and graphs to help you analyze your financial position. It also gives you the freedom to customize your own reports to suit your unique needs.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Double entry
|
||||
</para>
|
||||
<para>
|
||||
To provide complete records, GnuCash uses the double entry method of bookkeeping. Double entry simply means that money doesn't just appear or disappear - an equal amount must come from one location and go to another location. By entering both locations, you provide information that GnuCash can then use to give you detailed reports of your data.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Sources of help
|
||||
</para>
|
||||
<para>
|
||||
A Tip of the Day dialog gives helpful tips to new users about GnuCash features. Within the program, a searchable Help menu guides you to the information you need or connects you to the GnuCash web page for further assistance. GnuCash also has strong developer and user communities, and it is easy to get help from these communities through mailing lists.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Shortcuts
|
||||
</para>
|
||||
<para>
|
||||
GnuCash offers many shortcuts to help you enter your data. When you type the first few characters of a common entry, it will automatically fill in the rest of the entry. You can also use copy, paste and duplicate functions to save typing time. Keyboard shortcuts let you quickly choose a menu option or to enter numerical data.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Open source
|
||||
</para>
|
||||
<para>
|
||||
GnuCash doesn't hide its methods from you. If you wonder how GnuCash computed a number, you can easily find it out. In addition, you can set preferences that tell GnuCash how much information to display to you. There is no "secret code" used in GnuCash---it continues to be an open-source program.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
These are only a few of the advantages you'll discover when you start using GnuCash to track your financial information. Now get ready to enjoy the benefits of GnuCash for yourself!
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="install1">
|
||||
<title>1.4 Installation (How-To)</title>
|
||||
<para>
|
||||
FIXME
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,46 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: November 24, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Written by Chris Lyttle
|
||||
Originally designed by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
<chapter id="chapter10">
|
||||
<title>Chapter 10 Reports and Graphs</title>
|
||||
<para>
|
||||
</para>
|
||||
<sect1 id="settingupacct1">
|
||||
<title>10.1 Overview of Reports and Graphs (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="entercharge1">
|
||||
<title>10.2 Types of Reports and Graphs (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="enterpay1">
|
||||
<title>10.3 Creating Standard Reports and Graphs (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="statement1">
|
||||
<title>10.4 Customizing (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="adjustbal1">
|
||||
<title>10.5 Printing Reports and Graphs (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="creditcard1">
|
||||
<title>10.6 Putting It All Together (Examples)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,46 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: November 24, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Written by Chris Lyttle
|
||||
Originally designed by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
<chapter id="chapter11">
|
||||
<title>Chapter 11 Going Online</title>
|
||||
<para>
|
||||
</para>
|
||||
<sect1 id="settingupacct1">
|
||||
<title>11.1 Available Online Features (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="entercharge1">
|
||||
<title>11.2 Using Online Help (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="enterpay1">
|
||||
<title>11.3 Getting Online Software Updates (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="statement1">
|
||||
<title>11.4 Getting Online Quotes and Exchange Rates (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="adjustbal1">
|
||||
<title>11.5 Importing Online Bank Statements (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="creditcard1">
|
||||
<title>11.6 Putting It All Together (Examples)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,36 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: November 24, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Written by Chris Lyttle
|
||||
Originally designed by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
<chapter id="chapter12">
|
||||
<title>Chapter 12 Planning for the Future</title>
|
||||
<para>
|
||||
</para>
|
||||
<sect1 id="settingupacct1">
|
||||
<title>12.1 Preparing for Tax Time (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="entercharge1">
|
||||
<title>12.2 Creating and Using Budgets (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="enterpay1">
|
||||
<title>12.3 Planning for Loans (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="statement1">
|
||||
<title>12.4 Planning to Buy a House (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,46 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: November 24, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Written by Chris Lyttle
|
||||
Originally designed by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
<chapter id="chapter13">
|
||||
<title>Chapter 13 Business Needs</title>
|
||||
<para>
|
||||
</para>
|
||||
<sect1 id="settingupacct1">
|
||||
<title>13.1 Overview of Business vs. Personal Needs</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="entercharge1">
|
||||
<title>13.2 More on Double-Entry Accounting</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="enterpay1">
|
||||
<title>13.3 General Ledger</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="statement1">
|
||||
<title>13.4 Payables and Receivables</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="adjustbal1">
|
||||
<title>13.5 Inventory</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="creditcard1">
|
||||
<title>13.6 Payroll</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,693 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: October 11, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Originally written by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
|
||||
<chapter id="chapter2">
|
||||
<title>Chapter 2 Basic Structure and Setup</title>
|
||||
<para>
|
||||
The main building blocks of GnuCash are files, accounts, and transactions. Creating a file to store your data is the first step, and this chapter will walk you through that process. Before you get started with files, it is also helpful to understand how GnuCash helps you organize your data using accounts and transactions. We will cover accounts and transactions in more detail in the next few chapters, but for now let's take a look at the basic structure.
|
||||
</para>
|
||||
<sect1 id="entry1">
|
||||
<title>2.1 Data Entry Concepts (Discussion)</title>
|
||||
<para>
|
||||
Entering data in GnuCash is not that much different from entering data in your checkbook register. At its core, GnuCash is a computerized checkbook, and you can choose to use it for that purpose. But GnuCash can provide so much more information to you if you categorize your data. To do that, you need to understand a few concepts about how data is organized in GnuCash.
|
||||
</para>
|
||||
<sect2 id="accounts2">
|
||||
<title>2.1.1 Files, Accounts and Transactions</title>
|
||||
<para>
|
||||
GnuCash provides three types of files for storing information: data files, backup files, and log files. The main file that you will use to store your data is a data file. You will probably have only one data file that you use for your home data, but GnuCash will automatically save a backup copy for you each time you save that data file. GnuCash also provides log files which can be used to help reconstruct data. Backup and log files are described later in this chapter.
|
||||
</para>
|
||||
<para>
|
||||
Although you only have one main data file, that file will contain many accounts. An <emphasis> account</emphasis> is a record for keeping track of what you own, owe, spend or receive. You probably already think of money you own or owe as being in an ?account.? For example, at some point you opened checking and savings accounts at a particular bank, and that bank sends you monthly statements showing how much money you *own* in these accounts. Credit card accounts also send you statements showing what you *owe* to a credit card company, and the mortgage company may send you periodic statements showing how much you still *owe* on your loan.
|
||||
</para>
|
||||
<para>
|
||||
In GnuCash, accounts are also used to categorize money you receive or spend, even though these are not ?physical? accounts that receive statements. As we will cover more in (?Chapter 3), income type accounts are used to categorize money received (like a paycheck), and expense type accounts are used to categorize money spent (for pizza, to pay a bill, etc.) These accounts function much like ?categories" in some other financial programs, with a few advantages discussed in (?Chapter 3).
|
||||
</para>
|
||||
<para>
|
||||
A <emphasis>transaction</emphasis> represents the movement of money from one account to another account. Whenever you spend or receive money, or transfer money between accounts, that is a transaction. In GnuCash, as we will see in the next section, transactions always involve at least two accounts. Examples of transactions are: paying a bill, transferring money from savings to checking, buying a pizza, withdrawing money, and depositing a paycheck. (?Chapter 4) goes more in depth on how to enter transactions in GnuCash.
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="dbentry2">
|
||||
<title>2.1.2 Double Entry</title>
|
||||
<para>
|
||||
You've probably heard the saying, "Money doesn't grow on trees." It means that money must come from somewhere---it doesn't just "appear." <emphasis>Double entry accounting </emphasis> is a method of record-keeping that lets you track just where your money comes from and where it goes. Using double entry means that money is never gained nor lost---an equal amount is always transferred from one place to another. When you withdraw cash, you are transferring money from your bank account to your wallet. When you write a check to the grocery store, you are transferring money from your checking account to the grocery store. And when you deposit a paycheck, you are transferring money from your source of income to your bank account.
|
||||
</para>
|
||||
<para>
|
||||
In GnuCash, these transfers are known as transactions, and each transaction requires at least two accounts. To enter the cash withdrawal, for example, you would enter a transfer of money from a bank account to a cash account. You would record the grocery check as a transfer from a checking account to a groceries expense account. And the paycheck deposit is recorded as a transfer from an income account to a bank account.
|
||||
</para>
|
||||
<para>
|
||||
Unlike traditional accounting packages, GnuCash makes it very easy to enter your double entry transactions. Chapter (?4) gives more detail on entering transactions, but for now let?s take a general look at how they work. For a basic transaction like writing a check, you first create two accounts: a checking account and an account for the expense. For example, if you write a check to pay for groceries, then you need both a checking account and a groceries account. (See Chapter (?3) for more detail on creating accounts.) To record the check, you simply enter a transaction to transfer money from the checking account to the groceries account. In this example, if you write a check for $50 to pay for groceries, the GnuCash transaction looks like this when viewed from the checking account:
|
||||
<screenshot id="basictxn">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/basictxn.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>A Basic Transaction</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows entering the date, description and
|
||||
transfer account for a payment of $50 to the Grocery Store.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<para>
|
||||
In this transaction, a check is written to ?ABC Grocery Store? for $50. Since this is a double entry transaction, at least two accounts are affected and must be part of the transaction. GnuCash automatically enters the current account name (?My Checking?) for you, though, so you only enter the other account name affected (?Groceries?).
|
||||
</para>
|
||||
<para>
|
||||
What about your paycheck? You can see that money goes into a bank account, but where does it come from? In double-entry, the money has to come from somewhere. Technically, that money comes from your employer, but you don?t care about tracking your employer?s accounts. So how do you account for money coming in? In GnuCash, you create a special income type account to track your incoming paychecks. (See Chapter (?3) for more information on creating income accounts.) To record the paychecks, you simply enter a transaction to transfer money from the income account to a bank account.
|
||||
</para>
|
||||
<para>
|
||||
Here's what a paycheck deposit looks like in GnuCash.
|
||||
<screenshot id="basictxn2">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/basictxn2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>A Paycheck Transaction</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows entering the date, description and
|
||||
transfer account for a $600 Salary payment from Employers R Us.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<para>
|
||||
In this example, $800 is transferred from a ?Salary? income account to the ?My Checking? account. Because of the special nature of income accounts, discussed in (?Chapter 3), this transaction increases both the checking account balance and the income account balance by the amount transferred.
|
||||
</para>
|
||||
<para>
|
||||
So what if you want to record your gross pay and all the deductions that come out of your check as well? You enter a transaction with <emphasis>multiple splits</emphasis>, which we will cover in section (?4.3). In this type of transaction, you are transferring a sum of money from one location to several locations. For any double entry transaction, the <emphasis>total</emphasis> amount of money transferred <emphasis>from</emphasis> accounts must equal the <emphasis>total</emphasis> amount transferred <emphasis>to</emphasis> other accounts.
|
||||
</para>
|
||||
<para>
|
||||
For example, your gross pay might be $1000, but only $800 of that gets deposited in your checking account. The remaining $200 is split between your deductions, such as federal taxes, FICA and health insurance. How do you account for this in GnuCash? First, you should have accounts set up for the gross income, checking, and each of the deductions. (See Chapter (?3).) Then you enter a transaction to transfer $1000 from the gross income account to the other four accounts: checking, federal taxes, FICA and health insurance. Because this is a double entry transaction, the total amount transferred to these four accounts must equal the original $1000 total coming from the income account. We cover this type of transaction in more detail in Chapter (?4), but for now here?s a peek at what it looks like:
|
||||
|
||||
<screenshot id="multitxn">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/multitxn.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>A Split Paycheck Transaction</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows entering the date, description and
|
||||
transfer account for a $655 Salary payment from Employers R Us.
|
||||
This is then made into a split transaction to Federal Taxes,
|
||||
Medicare, Social Security and State Tax.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<para>
|
||||
The main principle to remember is that there are at least two parts to every transaction, and the total amount transferred from a set of accounts must equal the total amount transferred to another set of accounts. When a transaction transfers an equal sum from accounts to other accounts, that transaction is said to be <emphasis>in balance</emphasis>. In GnuCash, as in double-entry accounting, you want to have all of your transactions in balance.
|
||||
</para>
|
||||
<para>
|
||||
Why is this important to you? If all of your transactions are in balance, then your money is all accounted for. GnuCash has a record of where that money came from and where it was used. By storing the names of all accounts involved in each transaction, you provide data that can be sorted and viewed in report form later. Reports allow you to see things like how much money you made for the year and where it all went, what your net worth is, and what your taxes might be for the year. The more information you provide when entering transactions, the more detailed your reports will be.
|
||||
</para>
|
||||
<para>
|
||||
(?SIDEBAR)
|
||||
Double entry accounting has been around since the late 15th century, when it was described by an Italian friar, Luca Pacioli. Traditional double entry accounting involves recording each transaction in a book called a ledger, then copying each part of the transaction to separate books called journals. This method is still used in businesses today as a way to avoid entry errors and to track the source of those errors. GnuCash simplifies this traditional accounting by copying part of each transaction for you, so it may not catch some of the entry errors that would show up in traditional accounting. But it will flag transactions that are not balanced, and it will let you know when an account name is missing. As (?Chapter 4) will show you, you then have a choice of either correcting these out-of-balance transactions or ignoring the flags. (Of course, you can get around the double entry requirements by simply ignoring the out-of-balance flags or by categorizing everything in a ?Miscellaneous? account, but then you lose a lot of GnuCash?s functionality in tracking where your money goes.)
|
||||
(?/SIDEBAR)
|
||||
</para>
|
||||
<para>
|
||||
GnuCash offers an advantage over traditional accounting packages because it does a lot of the double entry work for you while still giving you the informational benefits of double entry accounting. Chapter (?4) explains more about how to enter transactions in GnuCash, but first you will need to create a file and a few accounts.
|
||||
</para>
|
||||
<para>
|
||||
(?SIDEBAR) Accounting Terminology
|
||||
|
||||
Accountants use the terms <emphasis>debit</emphasis> and <emphasis> credit</emphasis> to describe whether money is being transferred <emphasis> to</emphasis> or <emphasis> from</emphasis> an account. Money is recorded in the debit column, which is always the left column, when it is being transferred <emphasis>to</emphasis> an account. Money is recorded in the credit column, which is always the right column, when it is being transferred <emphasis>from</emphasis> an account. Money always flows from the right column of one account to the left column of another account.
|
||||
|
||||
The main rule of accounting is this: <emphasis>For every transaction, total debits must equal total credits. </emphasis> This is just another way of repeating the double entry rule, that for each transaction, the amount of money transferred *from* accounts must equal the amount transferred *to* other accounts
|
||||
|
||||
You don?t have to use the terms ?debit? and "credit" to use GnuCash, however. GnuCash account registers default to "common" column headings such as "deposit" and "withdrawal"---if you are more comfortable with those headings, use them. If you prefer the credit and debit headings, you can change the column headings to "use accounting labels? from the menu item <guimenuitem>Settings|Preferences...General</guimenuitem> (see section (?2.5) for more detail on setting preferences).
|
||||
|
||||
(?/SIDEBAR)
|
||||
</para>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="interface1">
|
||||
<title>2.2 The GnuCash Interface (Discussion)</title>
|
||||
<para>
|
||||
When you first open GnuCash, you will see the New User dialog. From there, GnuCash provides other tools to help you easily find what you are looking for. Let?s take a look at some of the common screens and dialog boxes you will see.
|
||||
</para>
|
||||
<sect2 id="setup2">
|
||||
<title>2.2.1 New User Setup</title>
|
||||
<para>
|
||||
(?Describe this more when finished)
|
||||
The New User Setup wizard allows you to create several accounts at once. When you open GnuCash the first time, you will get this dialog:
|
||||
|
||||
<screenshot id="newuser">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/newuser.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The New User Druid</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows The first screen of the New User Druid.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<para>
|
||||
Click [Next] and follow the instructions provided in the dialog. The dialog provides a default set of accounts with predefined account types, and you simply select the accounts you want. For more information on account types, see (?section 3.2).
|
||||
</para>
|
||||
<para>
|
||||
(?NOTE: If you intend to import your data from another program and you want to keep the same account names you used in that program, you may want to delay setting up default accounts at this time. You can simply import the data and the account names into GnuCash from the other program. ?Section 2.7 explains how to do this.)
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="tip2">
|
||||
<title>2.2.2 Tip of the Day</title>
|
||||
<para>
|
||||
GnuCash provides a Tip of the Day dialog to give helpful hints for using the program:
|
||||
|
||||
<screenshot id="tipofday">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/tipofday.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Tip of the Day</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows The Tip of the Day.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<para>
|
||||
These tips provide useful information for beginning users. To view more of the tips, click [Next] to continue. If you do not wish to see this dialog box on startup, deselect the box next to ?Display this dialog next time.? When you have finished viewing the helpful tips, click [Close} to close the ?Tip? dialog.
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="main2">
|
||||
<title>2.2.3 Main Window</title>
|
||||
<para>
|
||||
You should now see the main window, which looks like this:
|
||||
<screenshot id="mainwin">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/mainwin.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The GnuCash Main Window</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows The GnuCash Main Window.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<para>
|
||||
The main window provides an overview of the data contained in the current file. It contains your list of account names and their current balances. From this main window, you can open any of your account windows, which are called <emphasis>registers</emphasis>. GnuCash allows you to have as many registers open as you wish.
|
||||
</para>
|
||||
<para>
|
||||
At the top of this window is the title bar, which displays the file name (once you have saved the file.) Below that is the menu bar. You can access the menu options by either clicking on these menu headings or by using shortcut key combinations, covered later in this chapter. Next is the tool bar, which contains buttons for the most common functions. Below that is the status bar, which tells you information about what you own (Net Assets) and how much money you have made (Profits).
|
||||
</para>
|
||||
<para>
|
||||
The main window headings appear below the status bar. Once you have started creating accounts, the account names will appear under the ?Accounts? heading. You can customize which headings show up on this line in the Preferences menu, which we will cover later in this chapter.
|
||||
</para>
|
||||
<para>
|
||||
(??More documentation needed here once the paned window is completed.)
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="register2">
|
||||
<title>2.2.4 Register Window</title>
|
||||
<para>
|
||||
Register windows are the account windows. As the name suggests, they look similar to a checkbook register. When you double-click an account name in the main window, the account?s register window will open.
|
||||
|
||||
<screenshot id="registerwin">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/registerwin.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Checking Account Register</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows The Checking Account Register with
|
||||
several transactions.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<para>
|
||||
(?Chapter 4) explains more about register windows and how to enter data into them. For now, note that the parts of a register window are similar to the parts of the main window described earlier. The title bar at the top contains the account name. Below that, the menu bar contains menu options related to the register. Tool bar buttons simplify common data entry functions. The status bar appears below the tool bar, and it displays four types of account balances covered in (?Chapter 4). At the bottom of the register window, information appears about the current location of the cursor.
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="toolbar2">
|
||||
<title>2.2.5 Tool Bar Buttons</title>
|
||||
<para>
|
||||
Both the main window and the register window contain tool bar buttons. In this book, buttons appear enclosed in brackets like this: [Button]. These buttons provide quick access to common functions such as [Save] and [Import] in the main window and [Record] and [Delete] in the register window. If you are not sure what a button does, move the mouse pointer over that button, and you should see a description of the function appear.
|
||||
</para>
|
||||
<para>
|
||||
Here is a summary of the main window buttons:
|
||||
--[Save] and [Import] are functions related to files, and these functions are discussed later in this chapter. Use the [Save] function often to save the current file to disk. The [Import] function allows you to bring over a file from another program that uses QIF (Quicken Interchange Format).
|
||||
--[Open], [Edit], [New] and [Delete] are functions related to accounts, and they are discussed in (?Chapter (?3).)
|
||||
--[Find] allows you to search for transactions, and it is discussed in (?Chapter (?4).)
|
||||
--[Exit] closes your GnuCash session.
|
||||
</para>
|
||||
<para>
|
||||
Register buttons are discussed in (?Chapter 4).
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="options2">
|
||||
<title>2.2.6 Menu Options</title>
|
||||
<para>
|
||||
The main window and register window both contain menu headings in a menu bar. Clicking on a menu heading brings up the menu options for that heading. This book displays menu headings and options separated by a straight line, like this: File|Save.
|
||||
</para>
|
||||
<para>
|
||||
You can click on the main menu headings and then move the mouse pointer over the menu options to see what they do. As the pointer moves over a menu option, a description of the option appears in the lower left-hand corner of the window. To select a menu option, click on it.
|
||||
</para>
|
||||
<para>
|
||||
You can also access the most common menu options in a window by right-clicking the mouse anywhere in that window. In the main window, this will bring up the Account menu options. In the register window, this will bring up the Transaction menu options.
|
||||
</para>
|
||||
<para>
|
||||
Other ways of accessing menu options are through keyboard shortcuts, described next.
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="shortcut2">
|
||||
<title>2.2.7 Menu Shortcuts</title>
|
||||
<para>
|
||||
Most of the menu options have keyboard shortcuts, and these are marked by underlined characters in the menu names. Pressing the Alt key with the underlined character in the menu heading will bring up the menu options for that heading. Once the menu options are displayed, type the underlined character in the menu option to activate it. For example, typing Alt+F in the main window brings up the File menu, then typing S will save the file. A few of the menu options use Control key and function key shortcuts as well, and these are listed next to the options.
|
||||
</para>
|
||||
<para>
|
||||
GnuCash, as a Gnome application, also allows you to define your own menu shortcuts. To define a shortcut, click on the menu header and move the mouse pointer over the option. While the option is highlighted, press a key or key combination to set the shortcut. You should now see your shortcut choice next to the option in the menu. To delete a shortcut, press the Delete key while the option is highlighted.
|
||||
</para>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="prefs1">
|
||||
<title>2.3 Setting Preferences (Discussion)</title>
|
||||
<para>
|
||||
GnuCash allows you to customize your session by setting several preference options. From the menu select Settings|Preferences, then make your desired changes using the available tabs shown below. Once you have finished making your preference changes, select [Apply] or [OK] to apply the changes to your session. (Selecting [Apply] applies the changes while leaving the Preferences window still open. Selecting [OK] applies the changes and closes the Preferences window.) At any time, you can click on any option?s [Default] button to return the option to its default preference setting.
|
||||
</para>
|
||||
<para>
|
||||
In this section, we will discuss some of the tabs that relate to setting up your session and using files: General, Main Window, Network and QIF Import. The International tab relates to currencies and is discussed in (?Chapter 9). The Reconcile, Register and Register Colors tabs relate to transactions and registers, and they are discussed in (?Chapter 4).
|
||||
</para>
|
||||
<para>
|
||||
In the General tab, you will see the default settings shown here:
|
||||
|
||||
<screenshot id="preference">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/preference.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Preferences dialog</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows The Preference dialog where the options
|
||||
of how GnuCash looks and acts are setup.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Save Window Geometry---When this is selected, GnuCash automatically saves the window position and size you selected and recalls it the next time you open the window.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Toolbar Buttons---Select whether to display icons, text, or both on the tool bar.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Account Separator---The account separator is the character that separates a parent account from its subaccount, for example Utilities: Electric. The default is a colon (:), but you can also select a slash (/), backslash,(\) dash(-) or period(.). Parent accounts and subaccounts are discussed in section (?3.4)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Reversed-Balance Accounts---This option lets you determine whether account balances will display as positive or negative numbers:
|
||||
--?None? shows all credit balances as negative and all debit balances as positive. (See ?"Accounting Terminology? sidebar in this chapter for more information on debits and credits.)
|
||||
--"Credit Accounts" (default) displays a positive balance for account types that would normally carry a credit balance (income, credit, liability, equity). See ?Chapter 3 for more information on these account types.
|
||||
--"Income and Expense" assigns a positive credit balance to income account balances and a negative debit balance to expense account balances. See ?Chapter 3 for more information on these account types.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Accounting Labels---Select this option if you want column headings to refer to "debits" and "credits" instead of the default informal headings. (See ?"Accounting Terminology? sidebar in this chapter for more information on debits and credits.)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Display Tip of the Day---You can turn on or off the option to display the Tip of the Day dialog on startup.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Display negative amounts in red---If you turn off this option, GnuCash will display negative numbers in black.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Automatic decimal point---This option will automatically insert a decimal point into numbers you type in.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Auto decimal places---If you select the ?automatic decimal point? option, this option allows you to set the number of decimal places to be used.
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
<para>
|
||||
The Main Window tab affects which headings display in the main window. Here are the default settings:
|
||||
(FIXME: This needs to be rewritten as this dialog has moved to the options
|
||||
button on the toolbar)
|
||||
</para>
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Double click expands parent accounts---Double clicking on an account name in the main window normally opens the account register. If you select this option, double clicking on the account name will display its subaccounts in a register. (See ?Chapter 3 for discussion of accounts and subaccounts.)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Reports appear in main window---Reports automatically open in the main window unless you turn off this option. If the option is turned off, reports appear in their own windows.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Account types to display---This allows you to choose which account types will be shown in the main window. For example, if you do not want to display income and expense type accounts, you can click on those account types here to turn off the option. (See ?Chapter 3 for discussion of account types.)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Account fields to display---Select the headings to be shown for each account in the main window. Press the [Select All] button to choose all headings, or select them individually.
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
<para>
|
||||
The Network tab contains options for network access, and it allows you to turn off network access if you choose to do so. GnuCash offers special services through this network, such as (?list these when completed).
|
||||
|
||||
<screenshot id="prefnetwk">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/prefnetwk.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Network Preferences</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows The Network Preferences dialog.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Allow http network access---This option allows access to the GnuCash network.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Allow https connections using OpenSSL--- This allows OpenSSL to be used.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enable GnuCash Network---This turns on the network services offered by GnuCash.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
GnuCash Network server---The selected server is www.gnucash.org. This is where the GnuCash network resides.
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
<para>
|
||||
The QIF Import tab contains only one option, ?Verbose Documentation.? The first time you use the importer (discussed later in this chapter), you may notice that the importer has detailed instructions on how to import a file. Once you have become familiar with using the importer, you might want to turn off this option. Turning off the option gives you less detail in the importer dialogs.
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="help1">
|
||||
<title>2.4 Getting Help (Discussion)</title>
|
||||
<para>
|
||||
GnuCash offers help in many ways. We have already covered the Tip of the Day dialog that gives you helpful hints upon startup of your GnuCash session. GnuCash also offers an extensive help manual and online support, and it offers additional services to users who register with the GnuCash network.
|
||||
</para>
|
||||
<sect2 id="manual2">
|
||||
<title>2.4.1 Manual</title>
|
||||
<para>
|
||||
Once you have opened GnuCash, you will see the main window Help menu heading, which opens an online manual. The online manual is organized by topic, and you can expand each topic into its subtopics. You can also use the manual window as a web browser if web access is enabled.
|
||||
</para>
|
||||
<para>
|
||||
Manual topics are listed on the left side below the GnuCash Manual heading. To select a topic or subtopic, click on it, and you should see the text for that topic appear on the right. Use the [Back] and [Forward] buttons to navigate through your topic choices, and print any text using the [Print} button.
|
||||
</para>
|
||||
<para>
|
||||
Within other GnuCash windows, the Help menu heading will bring up context-specific help. For example, if you are in a register window and click on Help, the online manual will open with the register-specific help page.
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="web2">
|
||||
<title>2.4.2 Web Access</title>
|
||||
<para>
|
||||
The GnuCash Help window also acts as a simple web browser, so you can pull up the GnuCash web site for additional information or help by clicking on gnucash.org below the ?URL Tests? heading. You can also open any web site under this window by clicking the [Open] tool bar button and then typing in the URL. Use the [Back], [Forward], [Reload], [Stop], and [Print] buttons as you would in a standard browser.
|
||||
</para>
|
||||
<para>
|
||||
The gnucash.org web site contains helpful information about the program and about any updates to it. It also contains links to the GnuCash mailing lists for developers and users, and you can search the archives of these mailing lists for discussions on a particular topic. If you don?t find the answers you are looking for, you can post your question to the user list, and someone on the list will have the answer for you.
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="net2">
|
||||
<title>2.4.3 Network Registration</title>
|
||||
<para>
|
||||
GnuCash offers special services under its GnuCash Network. (?Describe more when available) To access this network, complete the short registration by clicking on ?Register GnuCash? below the ?Support? heading.
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="topic2">
|
||||
<title>2.4.4 Topic Search</title>
|
||||
<para>
|
||||
The online manual also provides a search function. To search for a particular topic, click the ?Search? Tab at the bottom of the Help window and type in your topic in the field provided. Click the ?Search? button to complete your search. A list of choices should appear in the box below; clicking a choice will bring up its text on the right.
|
||||
</para>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="files1">
|
||||
<title>2.5 Creating and Saving Files (How-To)</title>
|
||||
<para>
|
||||
If you are using GnuCash for the first time, it will automatically open a new file when you begin. Follow these steps to save the file under a new name:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Choose File|Save As... from the menu bar or select the Save toolbar button. GnuCash will bring up this window:
|
||||
|
||||
<screenshot id="filesave">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/filesave.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The file Save dialog</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows The file Save dialog.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
In the text box below "Selection" type your chosen file name (e.g. gcashdata).
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Click the [OK] button to save the file.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
If you are keeping track of finances for a single household, you need only one file. But if you are also tracking business finances or want to keep data separate for some reason, then you will need more than one file. To create a new file:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
From the main menu, choose File|New File.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Follow the steps above for saving a file under a new name.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
Before ending each GnuCash session, be sure to save your data changes using File|Save or the Save toolbar button. In fact, it is a good idea to save your data changes often, since GnuCash does not permanently record your changes until you save them. To open an existing file, select File|Open and choose your file from the list.
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="import1">
|
||||
<title>2.6 Importing QIF Files (How-To)</title>
|
||||
<para>
|
||||
<emphasis> This section tells you how to initially import data from other financial programs that use QIF (Quicken Interchange Format). Section (?11.5) addresses importing QIF data from online bank statements. </emphasis>
|
||||
</para>
|
||||
<para>
|
||||
To import data from Quicken, MS Money, or other programs that use QIF(Quicken Interchange Format), you must first export your data to a QIF file. One way to do this is to export each account as a separate QIF file. An easier way, available in Quicken 98 and beyond, is to export all accounts at once into a single QIF file. Check your program?s manual to determine if this option is available.
|
||||
</para>
|
||||
<para>
|
||||
Once your data is in QIF form, follow the easy 3-step import process described below. Before you get started, though, please note that part of the import process involves checking for duplicate transactions, so it is very important that you load *all* of your QIF files before importing. Duplicate transactions result when more than one account is involved. For example, if one of your transactions transferred money from savings to checking, you would end up with this same transaction recorded twice---once in the savings account and once in the checking account.
|
||||
</para>
|
||||
<para>
|
||||
To import QIF files:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Load all of the QIF files containing data you wish to import.
|
||||
To do this, click on the [Import] button from the toolbar or select File|Import QIF... from the menu. When the QIF import dialog box appears, click [Next] and follow the instructions to guide you through the process of loading your files.
|
||||
|
||||
<screenshot id="import">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/import.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The QIF Import Druid</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the start of the QIF Import Druid.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
You will be prompted for a filename to load. Use the Browse feature to select your QIF file and click [Next] to load it. Once the file is loaded, select [Load Another File] if you have more files to load. When you have loaded all your QIF files, click [Next] to continue with the import process.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Review the GnuCash accounts to be created.
|
||||
The importer then matches up your QIF accounts and categories with GnuCash accounts and gives you a brief description of the matching process. Clicking [Next] will bring you to a view comparing your QIF accounts with the corresponding GnuCash accounts created. To change an account name, select the row containing that account name and edit the name in the dialog box provided. Click [Next] when you have finished making changes, and proceed through a similar category matching process. QIF income and expense categories import as GnuCash income and expense accounts (see section ?3.1 for more on this). Make changes to these account names if necessary, and click [Next} to continue.
|
||||
(?Note: If you are not sure what changes are needed, it is safe to accept the GnuCash account names. It is easy to edit the accounts later if you find you need to make a change.)
|
||||
|
||||
From the drop-down list, select a standard currency to be used for imported accounts and click [Next] to continue. If you have stocks, mutual funds, or other (?securities), you will be prompted for additional information. The importer dialog will ask for the exchange or listing (i.e. Nasdaq), the (?security's) full name, and the ticker symbol. If you do not have this information handy, you can edit the account information later, once the import is complete. Click [Next] to continue.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Tell GnuCash to import the data.
|
||||
The last step is the import. Once you have verified your account names and (?investment) information, click [Finish] in the "Update your GnuCash accounts" page to complete the import process. Depending upon the size of your file, the import might take a few minutes to complete, so a progress bar displays the percentage finished. When the import process is complete, GnuCash will return you to the main window, which should now display the names of the accounts you imported.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect1>
|
||||
<sect1 id="backup1">
|
||||
<title>2.7 Backing Up and Protecting Data (How-To)</title>
|
||||
<para>
|
||||
GnuCash creates several types of files to help ensure that your data is not lost. You may see the following file extensions: xac, log, LCK, LNK. Each time you save your data file, a backup copy will also be saved with the extension ?xac.? This backup file is a complete copy of your data file, and the filename format refers to the data file, year, month, day and time of the backup. For example, the filename ?gcashdata.20010404185747.xac? indicates this is a backup copy of the file ?gcashdata? saved in the year 2001, April 4, at 6:57:47 p.m.
|
||||
</para>
|
||||
<para>
|
||||
Each time you open a file in GnuCash, a ?.log? is created and saved with the same name format as the ?.xac? backup files. As you make changes to the open data file, the log file saves only those changes. Log files are not a full backup of your data file---they simply record changes you have made to the data file in the current GnuCash session.
|
||||
</para>
|
||||
<para>
|
||||
You may occasionally see ?.LNK? and ?.LCK? files appear. These do not store any data, but they are created to prevent more than one user from opening the same file at the same time. These files are automatically created when you open the file, to ?lock? it so no one else can access it. When you close your GnuCash session or open another file, GnuCash ?unlocks? the first data file by deleting the ?LCK? and ?LNK? files.
|
||||
</para>
|
||||
<para>
|
||||
If GnuCash crashes while you have a data file open, the ?LCK? and ?LNK? files are not deleted. The next time you try to open GnuCash, you will get a warning message that the file is locked. The warning message appears because the ?LNK? and ?LCK? files are still in your directory. It is safe to choose ?Yes? to open the file, but you should delete the .LNK and .LCK files (using a terminal window or your file manager.) Once those files are deleted, you will not get the warning message again unless GnuCash crashes.
|
||||
</para>
|
||||
<para>
|
||||
So which files should you keep around? Keep your main data file, of course---data files do not have an automatic file extension. It?s a good idea to keep some of the more recent ?.xac? files, but you can safely delete the ?.log? files since they are not complete copies of your data. You should also delete any ?.LCK? and ?.LNK? files that you see after closing GnuCash. If you decide to manually back up your data file to another disk, you only need to back up the main data file---not the ?.xac? files.
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="together1">
|
||||
<title>2.8 Putting It All Together</title>
|
||||
<para>
|
||||
<emphasis>This section begins a tutorial that will continue throughout this book. At the end of each chapter, you will see a "?Putting It All Together"? section that walks you through examples to illustrate concepts discussed in that section. Each ?Putting It All Together? section builds on the previous one, so be sure to save your file for easy access. </emphasis>
|
||||
</para>
|
||||
<para>
|
||||
Let's get started!
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
First, let?s create a file to store your ?real? data. Open GnuCash and go through the New User Setup dialog. You will create a file and accounts to be used for your home finances, so choose the accounts that pertain to you. If you are not sure what accounts you will need, select the (?Full setup) option to create all of the accounts provided. When you have completed the setup, save this file with a filename you want to use for your home data.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Next, create a file to store test data. This is the file that will be used in the tutorials throughout this manual. Click File|New to create a new file, and name it gcashdata. Your main window should now look something like this:
|
||||
<screenshot id="gcashdata">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/gcashdata.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Main windows showing the test file</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the main GnuCash window with a set of
|
||||
accounts loaded from the druid.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Now, adjust some preferences in this main window. Select Settings|Preferences and change the tool bar buttons so that they display only text, not icons. Click [Apply] and look at the tool bar buttons in the main window. Return to the Preferences dialog and change the tool bar buttons back to the default setting by clicking {Set to Default]. Next, on the Main Window tab, select all of the account fields to display in the main window.
|
||||
From the menu, select Settings|Preferences and change the "Main Window" option that will add the " Type" account field. The main window should now look like this:
|
||||
<screenshot id="gcashdata2">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/gcashdata2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The effect of changing the preferences</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the effect of changing the preferences.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
|
||||
|
||||
Save your file.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If you plan to import QIF data from another program, let's try a practice file first. (If not, skip to the next chapter on account setup.) First, create a new file called (?gcashimport). From the main menu, select File|Import QIF... or the [Import] button to start the import. When you are prompted for a filename, select (???GnuCash should have a sample QIF file available for this tutorial---can that be done easily?) Load the file and look at the results of the account match. Complete the import and take a look at the results. The main window should now look like this:
|
||||
|
||||
(?Insert a screen shot here that corresponds to an imported test file)
|
||||
|
||||
Save your file.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,374 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: October 11, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Originally written by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
<chapter id="chapter3">
|
||||
<title>Chapter 3 Organizing Your Accounts</title>
|
||||
<para>
|
||||
As explained in section (?2.1), every transaction you record in GnuCash requires at least two accounts. An account is a record of either:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
changes in value of something you own or owe *OR*
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
money that comes in or goes out
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
The first type of account represents the traditional *balance-sheet* accounts: assets, liabilities and equity. These basically represent things you own or things you owe. The second type of account, called *categories* in other financial programs like Quicken (?TM), measures incoming money (income) or outgoing money (expenses).
|
||||
</para>
|
||||
<sect1 id="categories1">
|
||||
<title>3.1 Using Accounts vs. Categories (Discussion)</title>
|
||||
<para>
|
||||
"Where does it all go?" is a common question when discussing personal finances. One of the most useful features Gnucash offers is the ability to track what you earn (income) versus what you spend (expenses). If you are new to personal finance software, you will enjoy the increased visibility into your spending habits. At tax time, the records you keep in Gnucash will prove invaluable. And by keeping track of what you earn and where you spend, Gnucash can produce several useful reports that answer the age-old question, "Where does it all go?"
|
||||
</para>
|
||||
<para>
|
||||
If you are familiar with other personal finance programs, you are already accustomed to tracking your income and expenses as categories. Since Gnucash is a double-entry system (refer to section ?2.1), incomes and expenses are tracked in accounts. The basic concept is the same, but the account structure allows more consistency with accepted business practices. So, if you are a business user as well as a home user, Gnucash makes it easy to keep track of your business as well as your personal accounts.
|
||||
</para>
|
||||
<para>
|
||||
Income and expense accounts give you the same information you would get with categories, but they also give you more flexibility in entering your transactions. In GnuCash, you have the option to enter transactions directly into income and expense accounts through their account registers. Other programs that use categories do not offer this option, because there is no "account register" for a category.
|
||||
</para>
|
||||
<para>
|
||||
You also have the option in GnuCash to treat income and expense accounts exactly as you would treat categories, if you are more comfortable with that method. In Quicken (?TM) and similar programs, transactions require an account and a category. Substitute an income or expense account name in GnuCash where you would normally enter a category name in the other programs, and the result should be the same. We will discuss transaction entry in Chapter (?4) in greater detail.
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="types1">
|
||||
<title>3.2 Types of GnuCash Accounts (Discussion)</title>
|
||||
<para>
|
||||
Each account must have a unique name (that you assign) and one of the account types defined in GnuCash. In accounting, the five main types of accounts are *assets*, *liabilities*, *equity*, *income* and *expenses*. As mentioned earlier, the first three types, assets, liabilities and equity, are balance-sheet accounts. You are generally more concerned with the *balances* of these accounts than you are in the activity going on in them, because the balances in these accounts determine your net worth at a specific point in time. The purpose of a balance sheet report (covered in section ?10.2) is to provide a snapshot of the balances in these accounts.
|
||||
</para>
|
||||
<para>
|
||||
On the other hand, income and expense accounts are much more dynamic, and you are generally more interested in the *movement* that takes place in these accounts. On a regular basis, money moves into your GnuCash environment through one or more income accounts. Also on a regular basis, money moves out of your GnuCash environment through several expense accounts. The report that tracks this movement over a period of time is the (?profit and loss report), which we will discuss in section (?10.2).
|
||||
</para>
|
||||
<para>
|
||||
(?Insert a graphic of a circle containing balance sheet accounts, with an incoming arrow for income accounts and an outgoing arrow for expense accounts.)
|
||||
</para>
|
||||
<sect2 id="balance2">
|
||||
<title>3.2.1 Balance sheet accounts</title>
|
||||
<para>
|
||||
*Assets* refer to things you own. Specifically, assets are things you own for which *you want to track the value,* such as bank accounts, investments, cash or your house. In theory, assets can be converted to cash, although you might not get what you originally paid for them. Tracking the asset balances accurately, then, lets you know how much these assets are worth in cash at a given point in time.
|
||||
</para>
|
||||
<para>
|
||||
(?TIP) For all assets, a *debit* (left-column value entry) increases the account balance and a *credit* (right-column value entry) decreases the balance. (See sidebar later in this chapter.) (/?)
|
||||
</para>
|
||||
<para>
|
||||
To help you organize your asset accounts and to simplify transaction entry, GnuCash supports several types of asset accounts:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
[Cash] Use this account to track the money you have on hand, in your wallet, in your piggybank, under your mattress, or wherever you choose to keep it handy. This is the most *liquid*, or easily traded, type of asset.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
[Bank] This account is used to track your cash balance that you keep in institutions such as banks, credit unions, savings and loan, or brokerage firms---wherever someone else safeguards your money. This is the second most *liquid* type of account, because you can easily convert it to cash on hand.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
[Stock] Track your individual stocks and bonds using this type of account. The stock account's register provides extra columns for entering number of shares and price of your investment. With these types of assets, you may not be able to easily convert them to cash unless you can find a buyer, and you are not guaranteed to get the same amount of cash you paid for them.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
[Mutual fund] This is similar to the stock account, except that it is used to track funds. Its account register provides the same extra columns for entering share and price information. Funds represent ownership shares of a variety of investments, and like stocks they do not offer any guaranteed cash value.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
[Currency] If you trade other currencies as investments, you can use this type of account to keep track of them. The register is similar to the stock register, except that you enter exchange rates instead of prices. (?Need more detail on this---what will it be used for, and how will non-investment currency exchanges be handled?)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
[Asset] For personal finances, use this type of account to track "big-ticket" item purchases that significantly impact your net worth. Generally, you can think of these as things you insure, such as a house, vehicles, jewelry, and other expensive belongings. Smaller, less consequential purchases are tracked as expenses, which we will cover shortly.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
*Liabilities* refer to what you owe, money you have borrowed and are obligated to pay back some day. These represent the rights of your lenders to obtain repayment from you. Tracking the liability balances lets you know how much debt you have at a given point in time.
|
||||
</para>
|
||||
<para>
|
||||
(?TIP) Liabilities in accounting act in an opposite manner from assets: *credits*(right-column value entries) increase liability account balances and *debits* (left-column value entries) decrease them. (See sidebar later in this chapter)(/?)
|
||||
</para>
|
||||
<para>
|
||||
GnuCash offers a couple of liability account types:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
[Credit card] Use this to track your credit card receipts and reconcile your credit card statements. Credit cards represent a short-term loan that you are obligated to repay to the credit card company. This type of account can also be used for other short-term loans such as a line of credit from your bank.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
[Liability] Use this type of account for all other loans, generally larger long-term loans such as a mortgage or vehicle loan. This account can help you keep track of how much you owe and how much you have already repaid.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
*Equity* is the same as "net worth." It represents what is left over after you subtract your liabilities from your assets, so it is the portion of your assets that you own outright, without any debt. In GnuCash, use this type of account as the source of your opening bank balances, because these balances represent your beginning net worth.
|
||||
</para>
|
||||
<para>
|
||||
(?TIP) In equity accounts, credits increase account balances and debits decrease them. (See sidebar later in this chapter) (?/)
|
||||
</para>
|
||||
<para>
|
||||
(? NOTE: The accounting equation that links balance-sheet accounts is Assets = Liabilities + Equity. Another way to look at this is: Assets - Liabilities = Equity. So, in common terms, the *things you own* minus the *things you owe* equals your *net worth*. (?/)
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="income2">
|
||||
<title>3.2.2 Income and Expense Accounts</title>
|
||||
<para>
|
||||
*Income* is the payment you receive for your time, services you provide, or the use of your money. When you receive a paycheck, for example, that check is a payment for labor you provided to an employer. Your employer tracks your paycheck as an expense to the company, but you track it as personal income. Other examples of income include commissions, tips, dividend income, and interest income. In GnuCash, use an [income] type account to track these.
|
||||
</para>
|
||||
<para>
|
||||
(?TIP) Credits increase income account balances and debits decrease them. As described in (?Chapter 2), credits represent money transferred *from* an account. So in these special income accounts, when you transfer money *from* (credit) the income account to another account, the balance of the income account *increases*. For example, when you deposit a paycheck and record the transaction as a transfer from an income account to a bank account, the balances of both accounts increase. (?/)
|
||||
</para>
|
||||
<para>
|
||||
*Expenses* refer to money you spend to purchase goods or services provided by someone else. When you buy something, you are either incurring an expense or investing in an asset. So how should you record purchases in GnuCash? In general, if the purchase involves an item that increases or decreases in value over time, such as a car, house, or stock, you should record this purchase in one of the asset type accounts listed in (?3.2.1).
|
||||
</para>
|
||||
<para>
|
||||
All other purchases of goods and services involve expense accounts. Expenses include such things as utilities, rent, food, loan interest, taxes, and car repair. When you buy food, for example, you are paying someone else for that item. The grocery store records this payment as income, but to you it is an expense. In GnuCash, use an [expense] type account to track your expenses.
|
||||
</para>
|
||||
<para>
|
||||
(?TIP) Debits increase expense account balances and credits decrease them. (See sidebar later in this chapter. ) (?/)
|
||||
</para>
|
||||
<para>
|
||||
(?NOTE: When you subtract total expenses from total income for a time period, you get net income. This net income is then added to the balance sheet as retained earnings, which is a type of [equity] account.
|
||||
|
||||
(?Insert a chart that shows common accounts and recommended account types for these)
|
||||
</para>
|
||||
<para>
|
||||
(?SIDEBAR ) MORE ON DEBITS AND CREDITS
|
||||
Remember the terms debit and credit discussed in (?Ch. 2 )? Contrary to popular belief and even some dictionary definitions, accounting debits and credits do not mean ?decrease? and ?increase.? The only constant definition of debits and credits is that debits are left-column entries and credits are right-column entries. In fact, debits and credits each increase certain types of accounts and decrease others. In asset and expense type accounts, debits increase the balance and credits decrease the balance. In liability, equity and income type accounts, credits increase the balance and debits decrease the balance.
|
||||
</para>
|
||||
<para>
|
||||
For example, debits *increase* your bank account balance and credits *decrease* your bank account balance. ?Wait a minute,? you might say, ?a *debit* card *decreases* the balance in my checking account, because I take money out of it. And when the bank gives me money back on something, they *credit* my account.? So why is this reversed in accounting?
|
||||
</para>
|
||||
<para>
|
||||
Banks report transactions from *their* perspective, not yours. Their perspective is exactly opposite to yours. To you, your bank account represents an asset, something you own. To the bank, your bank account represents a loan, or liability, because they owe you that money. As explained in this chapter, asset and liability accounts are exact opposites in the way they behave. In a liability account, debits *decrease* the balance and credits *increase* the balance.
|
||||
</para>
|
||||
<para>
|
||||
When you take money out of your bank account, the balance in your account decreases. To you, this is a decrease in an asset, so you *credit* your bank account. To the bank, this is a decrease in a liability, so they *debit* your bank account. (?/SIDEBAR)
|
||||
</para>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="chart1">
|
||||
<title>3.3 Setting Up a Chart of Accounts (Discussion)</title>
|
||||
<para>
|
||||
The Chart of Accounts is a hierarchy of account relationships that you define. For example, you may want to define a top-level bank account with checking and savings subaccounts. GnuCash offers the ability to set up parent accounts and subaccounts, all from the Account Information dialog (covered in section ?3.4). You can set up your own chart of accounts, or you can use the default GnuCash chart of accounts based on your answers in the (?New User Setup) (?This is still being developed---add more doc. later.)
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="newaccount1">
|
||||
<title>3.4 Setting Up a New Account (How-To)</title>
|
||||
<para>
|
||||
To set up a new account:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Select the [New] button from the toolbar or Accounts|New Account... from the menu. The Account Information dialog box will appear:
|
||||
<screenshot id="newacct">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/newacct.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The dialog for a New Account</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the New Account Dialog.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the account name and description in the blanks provided.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Select the currency type from the drop-down list. The default currency is U.S. dollars. Each currency also displays its ISO (International Standards Organization) code.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If this is a stock, mutual fund or currency type account, click on the {Select...] button to the right of the "Security" blank to bring up the following box:
|
||||
(?This box is confusing, because it isn't evident that you need to select [New] to enter a currency/security---maybe should be changed. Also, why do you have to put currency in two places if you have a currency account? Check on this.)
|
||||
<screenshot id="security">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/security.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Select Security dialog</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Select Security dialog.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
|
||||
(Add documentation to this .) Click [OK] to accept the security.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter a numerical account code if you want to display accounts in a certain sort order in the (?main window). For example, you might number an account "100" if you want that account to appear before an account with code "200."
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Select the account type for this account from the list provided. See section (?3.2) for a discussion of account types.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If this is your first account, select "New top level account" from the "Parent Account" list box. If not, you can either choose "New top level account" or select one of your other accounts as a parent account. This creates a hierarchy, or chart of accounts, as discussed in section (?3.4).
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If this account is a stock, mutual fund, or currency type account, you can select a source for online price quotes from the drop-down list for price quotes.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter any notes in the box provided for "Notes."
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If this account is tax-related, select the box next to "Tax Related."
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Click [OK] to accept the account information.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
(?NOTE: An option to fill in opening balances is supposed to be added to this dialog soon---need to document when it is added. If it is not added, fill in details of manual Opening Balance entries in Ch. 4.)
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="editing1">
|
||||
<title>3.5 Editing an Account (How-To)</title>
|
||||
<para>
|
||||
You can edit any of the selections you made in setting up an account. To edit an account:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Highlight the account name in the main window by selecting it.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Select the [Edit] button from the toolbar or Accounts|Edit Account... from the menu. The Account Information dialog box will appear:
|
||||
<screenshot id="editacct">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/editacct.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Edit Account dialog</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Edit Account dialog.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Make your changes to any of the applicable fields in this dialog. GnuCash allows you to change all of these fields, including parent account and account type.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Once you have finished your changes, click [OK] to complete the edit.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect1>
|
||||
<sect1 id="examples1">
|
||||
<title>3.6 Putting It All Together (Examples of setting up a simple chart of accounts with cash, checking, savings, credit card, income and expense accounts)</title>
|
||||
<para>
|
||||
In (?Chapter 2) you created a file called (?gcashdata). In these examples, we will work with that file, so start by opening (?gcashdata).
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Let's set up a simple chart of accounts that you might use on a regular basis. Create the following accounts in your home currency:
|
||||
</para>
|
||||
<para>
|
||||
-Checking (account type "Bank," parent account "New top level account")
|
||||
-Savings (account type "Bank," parent account "New top level account")
|
||||
-Credit Card (account type "Credit card," parent account "New top level account")
|
||||
-Salary (account type "Income," parent account "New top level account")
|
||||
-Groceries (account type "Expense," parent account "New top level account")
|
||||
-Utilities (account type "Expense," parent account "New top level account")
|
||||
-Electric (account type "Expense," parent account "New top level account")
|
||||
-Opening Balances (account type "Equity," parent account "New top level account")
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Now edit the "Electric" account. In the Account Information dialog, change the parent account of "Electric" to "Utilities."
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Review your chart of accounts in the main window. (?Will this still apply?) Your new chart of accounts should look like this:
|
||||
(?insert chartaccts.png)FIXME: Redo this section
|
||||
<screenshot id="gcashdata2a">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/gcashdata2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The effect of changing the preferences</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the effect of changing the preferences.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Save your file. We will use these accounts in the next (?chapter).
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,903 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: October 11, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Originally written by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
|
||||
<chapter id="chapter4">
|
||||
<title>Chapter 4 Entering Transactions</title>
|
||||
<para>
|
||||
This chapter will give you the basic information you need to enter transactions in GnuCash. The next chapters address more specific cases you may have.
|
||||
</para>
|
||||
<para>
|
||||
We mentioned before that transactions must consist of at least two parts, the part transferring money <emphasis>from</emphasis> an account and the part transferring money <emphasis>to</emphasis> an account. Accountants call these parts of a transaction <emphasis>ledger entries</emphasis>. In GnuCash, they are also called <emphasis> splits</emphasis>.
|
||||
</para>
|
||||
<sect1 id="registers1">
|
||||
<title>4.1 Overview of Registers (Discussion)</title>
|
||||
<para>
|
||||
To view an account register, highlight the account name in the main window and double-click to open it. You can also click the Open button in the tool bar or use the right mouse button menu to open the account. GnuCash will display the account register window. An account <emphasis> register</emphasis> displays a summary of all the splits affecting that account.
|
||||
</para>
|
||||
<para>
|
||||
For example, here is a checking account register:
|
||||
<screenshot id="register">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/register.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Checking Account Register</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Checking Account Register.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
<para>
|
||||
The title bar of the register displays the account name, which in this case is "Checking." Below the title bar, the menu bar displays the menu options available within the register, and the tool bar contains handy buttons that help you work with the register.
|
||||
</para>
|
||||
<para>
|
||||
Although each transaction has at least two splits, all you see in the basic register is a summary of the splits affecting the current account, which is "Checking." In the Transfer column, you can see the other account from which money is <emphasis> transferred </emphasis> into or out of this account. If the transaction affects more than two accounts, GnuCash displays "-- Split Transaction --" to show it is a multiple-split transaction. You can see the individual splits of each transaction by clicking the "Split" button in the tool bar.
|
||||
</para>
|
||||
<para>
|
||||
For example, if you highlight the (?"Paycheck") register line above and click the "Split" button, you get an expanded transaction that looks like this:
|
||||
<screenshot id="registersplit">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/registersplit.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>A Split Transaction</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows a Split Transaction.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
<para>
|
||||
The first line of the transaction is the <emphasis> transaction line </emphasis>. It contains a date, optional number (such as a check number), transaction description, total amount affecting the current account, and updated account balance after the current transaction. Note that in the expanded view, the "Transfer" column heading disappears, and there is no account name listed in that field. This line shows you only a summary of the transaction's effect on the current account. For more detailed information, you need to look below at the individual splits that make up the transaction.
|
||||
</para>
|
||||
<para>
|
||||
The partial lines below the transaction line are the <emphasis> split lines </emphasis>, and they are separated by gray lines. As you highlight one of the split lines, the column headings change to show the split-related fields:
|
||||
|
||||
<screenshot id="registersplit2">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/registersplit2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>How Split Headings change</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows how Split Headings change.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
<para>
|
||||
Each split contains an optional action, or type of split, which you can either type in or choose from a pull-down list. The split also contains an optional memo which describes the split. Each split affects an account, which can be selected from a pull-down list of your accounts. The "R" field indicates whether the split has been reconciled. The last two columns show the amount of the split and whether money is coming into or oing out of the account.
|
||||
</para>
|
||||
<para>
|
||||
As we discussed in section (?2.1), total debits (left-column entries) must equal total credits (right-column entries) for each transaction. In the example shown above, the total debits equal the total credits, so this transaction is balanced. If you notice, the transaction line contains the same debit amount as the "Checking" split line. Why is this shown twice? Because the transaction line is merely a <emphasis> summary</emphasis> of the transaction's effect on the current account, which is "Checking." The same transaction in a different account will have a different transaction line, one that shows the effect on that particular account. You can see this by highlighting another split line and clicking the "Jump" button on the tool bar.
|
||||
</para>
|
||||
<para>
|
||||
In this example, if you jump to the "Salary" account, GnuCash brings up the same transaction in the Salary account register:
|
||||
|
||||
<screenshot id="registersplit3">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/registersplit3.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>A jump to the Salary account</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows a jump to the Salary account.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
<para>
|
||||
Note that the transaction line total now summarizes the effect on the Salary account instead of the Checking account, because you are looking at the Salary account register. The splits are exactly the same, but the transaction line now reflects the credit to the Salary account.
|
||||
</para>
|
||||
<para>
|
||||
At the bottom left of the register window, GnuCash displays helpful messages as you move about the register. To the right, you can see the current account balance and the total of cleared splits.
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="regstyle1">
|
||||
<title>4.2 Choosing a Register Style (Discussion)</title>
|
||||
<para>
|
||||
GnuCash offers several options for viewing your registers. The default style is "Basic Ledger" mode, which displays only the summary of splits affecting the current account. This is the style that most closely resembles other popular personal financial packages.
|
||||
</para>
|
||||
<para>
|
||||
You can choose a different register style by selecting "Register|Style" from the menu. The "Auto-Split Ledger" style expands the current transaction automatically. As you highlight a new transaction in the register, the transaction automatically expands to show all splits. The "Transaction Journal" style is more like an accounting journal, in which all splits are shown for all transactions.
|
||||
</para>
|
||||
<para>
|
||||
All styles permit you to view your data in either single-line or double-line format. In the "Register|Style" menu option, check the box next to "Double Line," and you will see your transaction line expand to two register lines.
|
||||
</para>
|
||||
<sect2 id="openbalance2">
|
||||
<title>***4.3 Entering Opening Balances (Discussion, How-To)</title>
|
||||
<para>
|
||||
(???This discussion will move to section 3.4 "Setting Up a New Account," since it sounds like a wizard is being developed for this as part of account setup. More doc. needed on this when it is ready.) ****
|
||||
(?In the current version, opening balances are entered as a transfer from an equity account to the bank account.)
|
||||
</para>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="entering1">
|
||||
<title>4.3 Entering a Basic Transaction (How-To)</title>
|
||||
<para>
|
||||
A basic transaction contains only two splits. GnuCash provides a couple of ways to enter basic transactions. You can enter them either directly in the register or from the Transfer dialog.
|
||||
</para>
|
||||
<sect2 id="using2">
|
||||
<title>4.3.1 Using the Register</title>
|
||||
<para>
|
||||
To enter a transaction in the register:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the register of one of the accounts affected by the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
On a blank line of the register, enter the date of the transaction. You can either type the date in the date field or click the down-arrow to select the date from a calendar:
|
||||
<screenshot id="date">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/date.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Date dialog</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Date Dialog.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Tab to the Num field, and enter a transaction number such as a check number (optional).
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Tab to the Description field and enter a description of the transaction. This can be the payee or simply a note about the purpose of the transaction, such as "Pay electric bill."
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Tab to the Transfer field and enter the other account affected by this transaction. You can either type in the name or select it from a drop-down list of your accounts:
|
||||
<screenshot id="transferacct">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/transferacct.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Transfer Account dialog</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Transfer Account Dialog.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
|
||||
|
||||
Press TAB to accept the account name.
|
||||
(?TIP: If the account you type is not found in your account list, a dialog will ask if you want to create a new account. If you click "Yes," GnuCash will bring up the account information window, where you can easily create the new account./TIP)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the transaction amount as it affects the current account. If you are transferring money from this account, enter the amount in the right-hand (credit) column. If you are transferring money to this account, enter the amount in the left-hand (debit) column. For example, if you are paying a bill from checking, then you are transferring money <emphasis> from </emphasis> checking. So you would enter the amount in the right-hand checking account column, in this case labeled "Withdrawal."
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Click Enter to record the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect2>
|
||||
<sect2 id="transfer2">
|
||||
<title>4.3.2 Using the Transfer Dialog</title>
|
||||
<para>
|
||||
You can also enter transactions from the Transfer dialog box. From the main window, select Accounts|Transfer... from the menu. You should then get a dialog like this:
|
||||
<screenshot id="transfer">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/transfer.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Transfer dialog</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Transfer Dialog.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Fill in the amount, date, number and description of the transaction. You also have the option to enter a memo that will appear on both splits of this transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Select the source account from the "Transfer From" list of accounts. To include income and expense accounts in this list, click the box next to "Show Income/Expense."
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Select the destination account from the "Transfer To" list of accounts. To include income and expense accounts in this list, click the box next to "Show Income/Expense."
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Click OK to record the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="multisplit1">
|
||||
<title>4.4 Entering a Multi-Split Transaction (How-To)</title>
|
||||
<para>
|
||||
A transaction containing more than two splits is a <emphasis> multi-split transaction</emphasis>. To enter a multi-split transaction:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the register of one of the accounts involved.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Click on a blank line of the register. If you are using the default Basic Ledger register style, click the Splits button on the tool bar to expand the transaction. If you are in either Auto-Split Ledger or Transaction Journal register styles, the transaction is already expanded for you. The blank transaction, regardless of register style, should look like this:
|
||||
<screenshot id="splittxn">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/splittxn.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The dialog for entering a split</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the dialog for entering a split.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the date, transaction number, and description on the transaction line, just as you would for a basic transaction. Tab out of the description field and note that the cursor automatically moves to the first split line below the transaction line:
|
||||
<screenshot id="splittxn2">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/splittxn2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The first split line</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the first split.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Note the column headings have changed to relate to the individual splits of this transaction. Your cursor should now be in the Action field. This is an optional field where you can enter the type of split, or you can choose one from the pull-down list.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Tab to the memo field and enter a memo for this split. As you can see from the account field, this split affects the current account. GnuCash automatically fills in the current account name in the account field of the first split.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the amount of this split in either the debit or credit column (in this case, Deposit or Withdrawal column).
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Tab to complete the split, and notice that a new split line appears:
|
||||
<screenshot id="splittxn3">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/splittxn3.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The second split line</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the second split line.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
Enter the second split on this line. GnuCash automatically keeps a running tab of any transaction remaining balance on the last split line of the transaction, and it marks unbalanced transactions with small gray diagonal marks in the upper left corner of the amount fields. Choose the account from the pull-down list, and enter the amount of the second split.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Continue entering splits until you have a balanced transaction. When the gray marks disappear, the transaction is balanced. The total of debit splits should now equal the total of credit splits:
|
||||
<screenshot id="splittxn4">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/splittxn4.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The finished split</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the finished split.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
Notice that GnuCash reorders the splits so that all of the debit splits are first, followed by the credit splits.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
When the transaction is balanced, press Enter to record it.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect1>
|
||||
<sect1 id="shortcuts1">
|
||||
<title>4.5 Using Entry Shortcuts (How-To)</title>
|
||||
<para>
|
||||
GnuCash provides several time-saving shortcuts for entering your data. When you type the first few characters of a description that you have used before, the QuickFill feature automatically fills in the rest of the transaction as you last entered it. When you type in the first character(s) of an account name in either the Transfer field of the transaction line or the Account field of the split line, QuickFill will automatically complete the name from your account list. It also helps you with entering subaccounts in these fields: simply type the first character(s) of the parent account name followed by a colon and the first character(s) of the subaccount name. For example, to enter "Assets:Checking," you might type "A:C" and let GnuCash fill in the rest.
|
||||
</para>
|
||||
<para>
|
||||
Register keyboard shortcuts also save you time, and GnuCash provides several of them. In the date field, you can type:
|
||||
</para>
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
+ or = to increment the date and - or _ to decrement the date
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
] or } to increment the month and [ or { to decrement the month
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
M or m to enter the first date of the month
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
H or h to enter the last date of the month
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Y or y to enter the first date of the year
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
R or r to enter the last date of the year
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
T or t to enter today's date
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
<para>
|
||||
In the Num field of the transaction line, you can type "+" to increment the transaction number from the last one you typed in. Typing "-" will decrement the number. This will also work in the Action field of the split line, if you choose to enter split numbers there. The Action field also supports QuickFill---if you type the first character(s) of a common action (such as Deposit), GnuCash will fill in the rest.
|
||||
</para>
|
||||
<para>
|
||||
In any of the amount fields, you can use a built-in calculator. Simply type in the first value, followed by +, -, *, or /, then type in the second value. GnuCash will perform the calculation and return the resulting value to the amount field when you press the TAB key.
|
||||
</para>
|
||||
<para>
|
||||
Most of the menu items have keyboard shortcuts, and these are marked by underlined characters in the menu names. Press Alt + [underlined character] to bring up the menu, then select an option by typing its underlined character. For example, typing Alt+T brings up the Transaction menu, then typing S will split the transaction. A few of the menu options use Control key shortcuts instead, and these are listed next to the options.
|
||||
</para>
|
||||
<para>
|
||||
To move around the register, use these keys to save time:
|
||||
</para>
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
TAB to move to the next field, Shift+TAB to move to the previous field
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Home to move to the beginning of the field, End to move to the end of the field
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter or down arrow to move to the next transaction, up arrow to move to the previous transaction
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Page Up to move up one screen, Page Dn to move down one screen
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Shift+Page Up to go to the first transaction, Shift+PageDn to go to the last transaction
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
<para>
|
||||
In the Reconcile window, which we will cover in the next section, you can use these keyboard shortcuts:
|
||||
</para>
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
TAB moves to the next box and Shift+TAB moves to the previous box
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Space bar toggles the status between "reconciled" and "not reconciled"
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Up and down arrows navigate through the entries within the current box
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
</sect1>
|
||||
<sect1 id="reconcile1">
|
||||
<title>4.6 Reconciling Transactions (How-To)</title>
|
||||
<para>
|
||||
Reconciling your account is a necessary process of making sure your records match up with the bank's record of your transactions. When you do it by hand, it can be a tedious process, but it is important to reconcile your account regularly so that you can catch any errors that either you or the bank may have made.
|
||||
</para>
|
||||
<para>
|
||||
Fortunately, GnuCash offers an easy way to reconcile your accounts with your bank statements. If you have used other personal finance software, you will find this process very similar to the other programs. The most common accounts to reconcile are the bank and credit card accounts, but you can use this reconcile process for any of your accounts:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the register of the account you wish to reconcile.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Select Account|Reconcile from the menu. A dialog box like this will appear:
|
||||
<screenshot id="reconcile">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/reconcile.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The reconcile dialog</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Reconcile Dialog.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the statement date by typing it in or selecting it from the calendar by clicking on the down arrow.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
GnuCash automatically fills in the starting balance for you. From your bank statement, enter the ending balance for the period.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Click OK to proceed to the Reconcile window:
|
||||
<screenshot id="reconcile2">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/reconcile2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Reconcile Window</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Reconcile Window.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Compare the entries with transactions listed on your statement. Click on each entry that matches your statement, and notice that GnuCash inserts a "y" in the R (Reconciled) column. This means that the entry has been reconciled, and the entry amount is automatically added to the Reconciled Balance total in the box below. It is also a good idea to check off these transactions with a pen or pencil on your statement as you go.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If you need to edit an entry, double-click on the entry in the Reconcile window. GnuCash will automatically jump to the transaction line of this entry in the current account, and you can edit it from there. Click on the Reconcile window to return to the reconcile process.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Continue selecting matching entries until the Difference amount in the box on the lower right goes to 0. When this happens, your account is reconciled with the statement. Click the Finish button to complete the reconcile process.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
(?Sidebar)
|
||||
If you have trouble getting your account to reconcile with the statement, here are a few things to check:
|
||||
</para>
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Are there transactions that appear on your statement but not in your GnuCash account? In that case, you may have forgotten to enter the transaction. Or in rare cases, the bank may have made a mistake and charged your account incorrectly. If the missing transaction is an oversight on your part, simply enter the missing transaction in your GnuCash account and reconcile it to your statement. If it is a bank error, contact the bank. You can then decide whether to wait for a revised statement to complete the reconcile process, or enter the incorrect transaction and reconcile it now.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Do all of the amounts in the reconciled entries match the amounts in the statement? If not, either the statement amount or your entered amount is incorrect. If you determine that the incorrect amount is in the GnuCash account, double-click the entry in the Reconcile window to edit the transaction. If this is a bank error, contact the bank to resolve.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Is your starting balance correct? If not, check to see if you completed the reconcile process on the last statement. You can easily see this by looking at the account register. All of the reconciled transactions will have "y" entered in the R column.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Is your ending balance correct? If not, select Reconcile|Reconcile Information... from the menu and change the ending balance there. (?/sidebar)
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
<para>
|
||||
As you finish reconciling your accounts, you will probably find transactions that appear in your account but not on your statement. These are usually outstanding transactions that have not yet cleared the bank, but you should check the dates on them. If these transactions are still outstanding after a month, you may want to investigate why. Did a check or deposit get lost in transit? Or did the payee simply not cash the check? In some cases, you may find that you entered duplicate transactions, so you will want to delete the "extra" transactions. The reconcile process will quickly point out these exceptions and allow you to easily make the necessary changes to keep your account up-to-date.
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="existing1">
|
||||
<title>4.7 Working with Existing Transactions</title>
|
||||
<para>
|
||||
GnuCash allows you to change transactions at any point, even if the transaction has been reconciled. It is generally not a good idea to modify a reconciled transaction, though, because an amount change will cause a discrepancy in the starting balance of your next reconciliation. For this reason, GnuCash displays a warning message if you try to modify a reconciled transaction, but it gives you the option to record the change anyway.
|
||||
</para>
|
||||
<sect2 id="change2">
|
||||
<title>4.7.1 Changing Transactions</title>
|
||||
<para>
|
||||
To change a transaction, simply type your changes directly into the register. If you are adding a split to the transaction, you will need to choose a register style that displays all splits (Auto-Split Ledger or Transaction Journal styles) or click the Splits button to expand the current transaction. When you have completed your changes, check the transaction to make sure it is balanced, then press Enter to record the revised transaction.
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="deleting2">
|
||||
<title>4.7.2 Deleting Transactions</title>
|
||||
<para>
|
||||
To delete a transaction, highlight the transaction line and click the Delete button on the tool bar. GnuCash displays this dialog:
|
||||
<screenshot id="delete">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/delete.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The delete dialog</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Delete Dialog.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
You should choose the default option, "Delete the whole transaction." (Choosing the other option will delete all of the splits except the one affecting the current account, and this will cause your transaction to become unbalanced.)
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="finding2">
|
||||
<title>4.7.3 Finding Transactions</title>
|
||||
<para>
|
||||
To search for transactions, click the Find button on the tool bar of either the main window or the register window. You will see a dialog that offers several search options:
|
||||
<screenshot id="find">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/find.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The find dialog</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Find Dialog.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Select the accounts you wish to search by highlighting them in the account list.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Specify your search criteria by clicking on the appropriate tab on the left. For example, to specify a date range, click on the Date tab. Each of the tabs corresponds to a register column heading, so you can easily narrow your search.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
GnuCash brings up search results in the form of a register, so you can edit the transactions directly in the search register window. The program will then update the transaction splits in the affected accounts, just as if you had edited the transaction in one of the account registers.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="dupes1">
|
||||
<title>4.8 Entering Recurring and Duplicate Transactions</title>
|
||||
<para>
|
||||
Recurring transactions are predictable transactions that happen on a regular basis, such as paychecks or monthly bills. Most of the information in these transactions remains the same from period to period, so it is helpful to enter these ahead of time for planning purposes.
|
||||
</para>
|
||||
<para>
|
||||
In the current version of GnuCash, recurring transactions must be entered manually. Automated support for this is still under development and should be released soon in the next version. For now, use the duplicate function to simplify entry of common recurring transactions:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter a common transaction, such as a paycheck deposit, in the account register.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Select the transaction by clicking on it, then click the Duplicate button in the tool bar. (??This is being modified so the Duplicate function brings up a calendar widget for date selection---describe this when it is finished.)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Notice that a duplicate transaction now appears in the window. Change any information you wish to and record the changes.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Repeat this process until you have scheduled recurring transactions out as far as you wish.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
When you receive the actual bill or pay stub, update the estimated transaction amount to the actual.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
(??Tip: The actual amounts of recurring transactions often vary slightly from the estimate. It's a good idea to flag the recurring transactions that have been updated with actual amounts, so you can keep track of which amounts are still estimates. One way to do this is to enter a flag in the Num field when you update the transaction with actual amounts. For example, if you have entered several recurring paycheck deposits, you might enter "DEP" (or some other abbreviation) in the Num field when you update a deposit with actual amounts.)
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="puttoget1">
|
||||
<title>4.9 Putting It All Together (Example of entering an opening balance in checking, entering a paycheck with deductions, entering a second paycheck using QuickFill, and scheduling a recurring paycheck transaction)</title>
|
||||
<para>
|
||||
Start by opening your (?gcashdata) file that you last worked on in (?Chapter 3). As a refresher, your main window should look something like this:
|
||||
FIXME:This section needs redoing
|
||||
<screenshot id="gcashdata2b">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/gcashdata2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The dialog for a New Account</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the New Account Dialog.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the Checking account register. Select Register|Style from the menu and check to make sure you are in Basic Ledger style. You will view your transactions in the other modes later, but for now let's enter a basic transaction using the basic default style.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
From the Checking register window, enter a basic transaction to deposit your net pay of $800 into your checking account. (Remember, basic transactions transfer money from a source account to a destination account. Your source in this case is the Salary account, and your destination is the Checking account.) The transaction should look like this:
|
||||
<screenshot id="transactex">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/transactex.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Entering a Paycheck transaction</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows Entering a Paycheck transaction.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
Record the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Now duplicate this transaction using the Duplicate button in the tool bar. Schedule the transaction date a week out in the future, and notice the blue line separator that GnuCash uses to separate future transactions from current ones:
|
||||
<screenshot id="transactex2">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/transactex2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The duplicated transaction</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the duplicated transaction.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Edit the transaction you just created so that it now shows gross salary and paycheck deductions for federal tax and FICA. Since this is now going to be a multi-split transaction, click the Split button to enter the remaining splits. (Remember, in a multi-split transaction, you can have several source accounts and several destination accounts, but total debits must equal total credits for the transaction to balance. In this case, your source account is Salary, but you now have 3 destination accounts: Checking, FedTax, and FICA. You *debit* destination accounts and *credit* source accounts.) Edit the transaction so that it shows:
|
||||
</para>
|
||||
<para>
|
||||
<table>
|
||||
<title>Split Example</title>
|
||||
<tgroup cols="4" align="left">
|
||||
<colspec colname="c1" />
|
||||
<colspec colname="c2" />
|
||||
<colspec colname="c3" />
|
||||
<colspec colname="c4" />
|
||||
<tbody>
|
||||
<row>
|
||||
<entry>Debit</entry>
|
||||
<entry>Checking</entry>
|
||||
<entry>800</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>Debit</entry>
|
||||
<entry>FedTax</entry>
|
||||
<entry>200</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>Debit</entry>
|
||||
<entry>FICA</entry>
|
||||
<entry>50</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>Credit</entry>
|
||||
<entry>Salary</entry>
|
||||
<entry colname="c4">1050</entry>
|
||||
</row>
|
||||
</tbody>
|
||||
</tgroup>
|
||||
</table>
|
||||
</para>
|
||||
<para>
|
||||
(Note: You will have to create expense type accounts for FedTax and FICA, since these accounts don't exist in your list, but you can easily do this by typing the account name in the split line Account field. GnuCash will bring up the Account Information dialog and you can fill in the account details.)
|
||||
</para>
|
||||
<para>
|
||||
Here's what the transaction should look like:
|
||||
<screenshot id="transactex3">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/transactex3.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The split transaction</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the split transaction.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
Press Enter to record the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter another paycheck with a date set two weeks in the future. This time, use QuickFill to enter your transaction. On a blank transaction line, select the date from the drop-down calendar. In the Description field, type "P" and watch GnuCash fill in the rest of the description for you. Tab to the next field, and note that GnuCash inserts "-- Split Transaction --" in the Transfer field. Tab again and note that GnuCash inserts the same deposit amount as the last transaction. Record the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Expand the transaction you just entered so that you can see the splits. This time, instead of clicking the Split button in the tool bar, select the Auto-Split Ledger style from the Register|Style menu. Move around the register and notice the difference between this style and the Basic Ledger style. Now select the Transaction Journal style from the Register|Style menu, and notice the differences there.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Let's look at another account register to see how this last paycheck transaction affected it. In the expanded transaction, select the Salary account split, and click the Jump button in the tool bar. You should now see the same transaction in the Salary account register:
|
||||
<screenshot id="transactex4">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/transactex4.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The split transaction in the Salary Account</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the split transaction in the Salary Account.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<para>
|
||||
Notice the transaction line is different, but all of the split lines are exactly the same. You are now looking at this transaction in the Salary account, so the transaction line shows a summary of the effect on this account.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
You now know all you need to know to enter your transactions in GnuCash. Return to the main window by closing the register windows, and note that some of your accounts now have balances. Your chart of accounts should now look like this:
|
||||
(?insert chartaccts2.png)
|
||||
FIXME:
|
||||
<screenshot id="gcashdata2c">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/gcashdata.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The dialog for a New Account</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the New Account Dialog.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
Be sure to save your (?gcashdata) file for future use. The next (?five) chapters address specific examples of transactions you may want to enter, and they continue with practice exercises at the end of each chapter.
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,756 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: October 11, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Originally written by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
<chapter id="chapter5">
|
||||
<title>Chapter 5 Starting with Your Checkbook</title>
|
||||
<para>
|
||||
This chapter will give you all the specific information you need to manage your checkbook with GnuCash. Managing your checkbook register is the first step of tracking your finances, and GnuCash makes it much easier to manage than the traditional paper register does.
|
||||
</para>
|
||||
<para>
|
||||
For one thing, as discussed in (?Chapter 4), data entry of common transactions is practically done for you in GnuCash, because of its (? auto-completion) feature. GnuCash keeps a running balance of each account, and it makes reconciling these accounts easy. And the double-entry method helps you account for your spending by requiring a transfer account for withdrawals, so you can easily find out how much money you spend in different areas.
|
||||
</para>
|
||||
<para>
|
||||
Once you are comfortable with using GnuCash for your checking and other bank accounts, you may wish to continue on with tracking other financial accounts. (?Chapters 6 through 9) examine methods to manage your other accounts.
|
||||
</para>
|
||||
<sect1 id="setupacct1">
|
||||
<title>5.1 Setting up Accounts (Discussion)</title>
|
||||
<para>
|
||||
The first step in managing your checkbook is to set up the necessary accounts. You can either use the default GnuCash accounts or set up your own. For more detail on how to set up a new account, refer to (?Section 3.3). For instructions on importing your accounts from another program, refer to (?Section 2.4).
|
||||
</para>
|
||||
<para>
|
||||
Let?s start with the bank accounts you?ll need. You need one GnuCash bank type account for each physical bank account you wish to track. If you are setting up your own accounts or using the default GnuCash accounts, make sure that you have an opening balance transaction for each bank account you own. The easiest way to get this number is to use the balance from your last bank statement as your opening balance. (???You can enter this in the account information window automatically as part of setup, or you can enter a manual transaction directly in the account. To enter the transaction manually, enter a transfer from an ?Opening Balances? account (type equity) to the bank account. ***reword/update this when it becomes part of setup***)
|
||||
</para>
|
||||
<para>
|
||||
The typical bank accounts you might track include:
|
||||
</para>
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Checking --- any institutional account that provides check-writing privileges.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Savings --- an interest-bearing institutional account usually used to hold money for a longer term than checking accounts.
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
<para>
|
||||
Common transactions that affect these bank accounts are payments and deposits. *Payments* are transfers of money out of the bank account, usually to an expense account. *Deposits* are transfers of money into the bank account, usually from an income account. You will need to set up income and expense accounts to track where that money comes from and where it goes. Remember that a balanced transaction requires a transfer of an equal sum of money from at least one account to at least one other account. So if you deposit money in your checking account, you must also enter the account that money comes from. If you pay a bill from your checking account, you must also enter the account where that money goes.
|
||||
</para>
|
||||
<para>
|
||||
The next sections cover specific payment and deposit transactions most often made, such as income deposits, checks, ATM withdrawals, service charges, and transfers of money to/from other bank accounts.
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="enterdep1">
|
||||
<title>5.2 Entering Deposits (Discussion)</title>
|
||||
<para>
|
||||
Most deposit transactions are entered as a transfer from an income account to a bank account. Income may come from many sources, and it?s a good idea to set up a separate income type account for each different source. For example, your income may come mainly from your paychecks, but you may also receive interest on your savings. In this case, you should have one income account for salary and another income account for interest income.
|
||||
</para>
|
||||
<para>
|
||||
(?TIP: Be sure to check the ?Tax-Related? box in the Account Information Dialog when you set up taxable income accounts. Some types of income, such as gift income, may not be considered taxable, so check the appropriate tax rules to determine what is taxable. For ways to track capital gains income, refer to ?Chapter 7./TIP)
|
||||
</para>
|
||||
<para>
|
||||
Before you start entering paycheck deposits, decide how much detail you want to track. The basic level of detail is to enter your net pay, just like you would in your paper register. This is easiest, but you can get even more information out of GnuCash if you enter your gross pay with deductions. It takes a bit more effort to enter the deductions, but entering your tax withholding information throughout the year allows you to run useful tax status reports in GnuCash at any time. These reports can help you determine whether you are withholding enough tax, and they can help you estimate your tax bill ahead of time. If you are unsure about the level of detail, start by entering net pay. You can always go back and edit your transactions later if you decide you want more detail.
|
||||
</para>
|
||||
<para>
|
||||
For more information on entering transactions in general, refer to (?sections 4.3 and 4.4.)
|
||||
</para>
|
||||
<sect2 id="netpay2">
|
||||
<title>5.2.1 Net Pay (How-To)</title>
|
||||
<para>
|
||||
Net pay is entered as a transfer of an amount of money from an income account to a bank account.
|
||||
<screenshot id="incomedep">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/basictxn2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Entering Net Pay</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows Entering Net Pay.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
To enter a net pay transaction, you should:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the bank account register where you want to record a deposit (e.g. Checking).
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
On a blank line, fill in the deposit date and a number or action code (optional).
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
In the Description column, enter a transaction description such as ?Bob?s Salary? and/or the name of the company who is paying you.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
In the Transfer column, type or select the income account for this deposit. (?NOTE: If you have not yet set up an income account, you can do it from here. Just type in the name of the account you wish to create, and GnuCash will prompt you through the account setup.)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter your net pay amount in the Deposit column.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Press Enter to record the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
GnuCash will automatically update your account balance to reflect an increase in the bank balance.
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="grosspay2">
|
||||
<title>5.2.2 Gross Pay (How-To)</title>
|
||||
<para>
|
||||
Gross Pay is entered as a transfer of money from an income account to multiple other accounts, so you will have to enter a multi-split transaction (see ? section 4.4). The easiest way to enter this is to enter the deductions in the same order that they appear on your paycheck.
|
||||
</para>
|
||||
<para>
|
||||
You will be splitting the income transfer between several expense type accounts and your bank account(s). Typical expense accounts you will need include:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Income Tax
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Social Security
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Medicare
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Health Insurance
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
If you also contribute to a 401(k) or other retirement account through your employer, you should set up a bank type account for this type of deduction. Similarly, if you track contributions to an employee stock purchase plan, set up a bank type account for your purchase plan. More detail on tracking these and other investments is given in (?Chapter 7.)
|
||||
<screenshot id="grossdep">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/multitxn.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Entering Gross Pay</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows Entering Gross Pay.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<para>
|
||||
To enter a gross pay transaction:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the date, optional number, and transaction description
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Click the Split button in the tool bar.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
The first split affects the current account, which is already filled in for you. On the first split line, enter an action code (optional) and a memo for the deposit. Tab to the deposit column and enter your *net* pay---the amount being deposited in this bank account.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Now start entering your deductions. Tab to the next split line and enter an optional action and memo for the first deduction. Enter the account name for that deduction (e.g. FedTax) and enter the deduction amount under Deposit. Continue entering additional deposit splits for your remaining deductions.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
When you have finished entering your deductions, tab to the next split line. The amount appearing in the Withdrawal column is the total of your net pay plus deductions you have entered, and this total should equal your gross pay amount. (If it does not, check to see that you have entered all of the deductions as shown on your pay stub.) Fill in the optional action and memo, and select the income account for gross pay.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Press Enter to record this transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect2>
|
||||
<sect2 id="interest2">
|
||||
<title>5.2.3 Interest Income (How-To)</title>
|
||||
<para>
|
||||
(???You typically will not enter interest income until you receive your bank statement, so the easiest way to enter this transaction is from the Reconcile dialog, as part of your statement reconciliation. ***Discuss this more when this feature is added to reconcile.***)
|
||||
</para>
|
||||
<para>
|
||||
To enter interest income, first create a separate income account for interest income. To record interest paid to you, enter this transaction as a transfer from the interest income account to the bank account. This transaction is similar to the net pay one described in (?section 5.2.1.) , so refer to that section for more detail.
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="other2">
|
||||
<title>5.2.4 Other (Non-Income) Deposits (How-To)</title>
|
||||
<para>
|
||||
You may have other deposits that are not income, such as transfers of money in from other bank accounts, refunds on a purchase, or reimbursement for a work expense.
|
||||
</para>
|
||||
<para>
|
||||
Transfers of money in from any other type of account are handled in the same manner as the other deposits we have covered:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the account receiving the deposit (e.g. checking)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the date, number or action (optional), and description of the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If only one other account is involved in the transfer, enter the transfer account---in this case, enter the account you are transferring *from*. For example, if it is a transfer from another bank account, select that bank account name. If it is a refund or reimbursement on a purchase, select the expense account that you initially used to make the purchase. Enter the deposit amount and skip to (?step 5).
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If more than one other account is involved in the transfer, click the Split button. Tab to the first split and enter a memo and the total amount of the deposit being made. Tab to the second split and begin entering the checks you are depositing or transfers you are making to the current account. For each split, enter a transfer *from* account in the Account column, and enter the amounts being transferred in the Withdrawal column. When you are finished entering your splits, the total of deposit splits should equal the total of withdrawal splits.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Press Enter to record the transaction.
|
||||
<screenshot id="multidep">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/multidep.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Transfer to Savings Account</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows a Transfer to the Savings Account.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="withdrawals1">
|
||||
<title>5.3 Entering Withdrawals (Discussion)</title>
|
||||
<para>
|
||||
When you withdraw money from your bank account, for whatever reason, you are transferring money from your bank account to some other location. In GnuCash, this other location is tracked as an account. The more detailed accounts you create and use for your spending, the more information you will get about where your money goes.
|
||||
</para>
|
||||
<para>
|
||||
Withdrawals take many forms. ATM withdrawals are one of the most common transactions. Writing checks is one way to withdraw money to pay bills, to buy purchases, or to give to charity. Depending on your bank, you might also have service charges, where the bank withdraws the money from your account. Transfers of money out to another account are also withdrawals. We will take a look at each of these types of withdrawals and how to record them in GnuCash.
|
||||
</para>
|
||||
<sect2 id="checkpay2">
|
||||
<title>5.3.1 Check Payments (How-To)</title>
|
||||
<para>
|
||||
When you write a check, you are usually transferring money from your checking account to an expense. Paying a bill, renewing a subscription, contributing to a charity and buying groceries are some common uses for checks.
|
||||
</para>
|
||||
<para>
|
||||
To enter a check payment:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the checking account
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter a date, a check number and the payee (e.g. ABC Grocery Store) or a description of the transaction. (?NOTE: You can use the ?+? and ?-? keys to increment and decrement the check number while your cursor is in the Num field.)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If only one other account is involved (e.g. Groceries expense), enter that account name in the Transfer column. If more accounts are involved, click the Split button instead of entering a transfer account.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If you entered a transfer account, Tab to the Withdrawal column and enter the amount. Press Enter to record the transaction.
|
||||
<screenshot id="check">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/basictxn.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Entering a Check payment</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows Entering a Check payment.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If you clicked the Split button, Tab to the first split, which affects the checking account. Enter an optional action and memo, then enter the amount of the check in the Withdrawal column. In this transaction, you are transferring money *from* checking *to* multiple other accounts. For each other account involved in this transaction, enter a split and a deposit amount. When you have finished entering your splits, the total deposits to other accounts should equal your total withdrawal from the checking account for this transaction. Press Enter to record the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect2>
|
||||
<sect2 id="atm2">
|
||||
<title>5.3.2 ATM/Cash Withdrawals (Discussion, How-To)</title>
|
||||
<para>
|
||||
Cash withdrawals are handled as a transfer from a bank account to a cash account. GnuCash provides special cash type accounts for tracking your cash purchases, so you should set up a cash account to record your ATM and other cash withdrawals.
|
||||
</para>
|
||||
<para>
|
||||
Cash accounts can be used for different levels of detail. On a basic level of detail, you simply transfer money to it from your checking account. That tells you how much money you took out of checking on a given day, but it doesn?t tell you where that cash was spent. With a little more effort, you can use the cash account to record your cash purchases as well, so that you can see where that cash went. You record these purchases as a transfer from the cash account to expense accounts.
|
||||
</para>
|
||||
<para>
|
||||
Some people record every cash purchase, but this takes a lot of work. An easier way is to record the purchases for which you have receipts, but then adjust the balance of the account to match what is in your wallet. (?Section 5.6) explains how to adjust a cash account balance.
|
||||
</para>
|
||||
<para>
|
||||
It?s a good idea to at least set up a cash account for your withdrawals. Then if you decide to track where your cash goes, you can enter transactions for the money you spend. You determine what level of detail you want to use.
|
||||
</para>
|
||||
<para>
|
||||
To enter an ATM or other cash withdrawal:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
On a blank line of the checking register, enter the date and an optional number or type (such as ATM) for your transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter a description of the transaction, such as ?Cash withdrawal.?
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
For the Transfer account, select or enter the name of your cash account. This is the account you are transferring money *to*.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the amount of the withdrawal in the Withdrawal column.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Press Enter to record the transaction.
|
||||
<screenshot id="cashwd">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/cashwd.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>A Cash Withdrawal</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows a Cash Withdrawal.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
This is the basic transaction showing the money that you withdrew from your checking account.
|
||||
</para>
|
||||
<para>
|
||||
At a little more detailed level, you can track where that money goes from the cash account. To enter a cash purchase:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the cash account register.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
On a blank line, enter the date and a transaction number or type (optional), such as ?ATM.?
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the payee name or transaction description in the Description column.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Select the accounr for your purchase in the Transfer column. This is the account that you are transferring money *to.* So if you pay cash for groceries, your transaction transfers money from the cash account to the groceries account.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the amount under the Spend column.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Press Enter to record the transaction.
|
||||
<screenshot id="cashpurch">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/cashpurch.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>A Cash Purchase</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows a Cash Purchase.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
Now you have a more complete record of where your cash went.
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="service2">
|
||||
<title>5.3.3 Service Charges (How-To)</title>
|
||||
<para>
|
||||
(???You typically will not enter service charges until you receive your bank statement, so the easiest way to enter this transaction is from the Reconcile dialog, as part of your statement reconciliation. ***Discuss this more when this feature is added to reconcile.***)
|
||||
</para>
|
||||
<para>
|
||||
To enter a service charge, first create an expense type account for service charges. To record service charges taken from your bank account, enter this transaction as a transfer from the bank account to the service charge expense account.
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="otherwith2">
|
||||
<title>5.3.4 Other Withdrawals (How-To)</title>
|
||||
<para>
|
||||
You may have other types of withdrawals, such as transfers of money from your bank account to another account and automatic payment of bills.
|
||||
</para>
|
||||
<para>
|
||||
Transfers of money out to any other type of account are handled in the same manner as the other withdrawals we have covered:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the account from which money is being transferred (e.g. checking)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the date, number or type (optional), and description of the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If only one other account is involved in the transfer, enter the transfer account---in this case, enter the account you are transferring *to*. For example, if it is a transfer to another bank account, select that bank account name. If it is an automatic payment, select the account receiving that payment. Enter the withdrawal amount and skip to (?step 5).
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If more than one other account is involved in the transfer, click the Split button. Tab to the first split and enter a memo and the total amount of the withdrawal being made. Tab to the second split and begin entering the transfers you are making out of the current account. For each split, enter a transfer *to* account in the Account column, and enter the amounts being transferred in the Deposit column. When you are finished entering your splits, the total of deposit splits should equal the total of withdrawal splits.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Press Enter to record the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="printcheck1">
|
||||
<title>5.4 Printing Checks (How-To)</title>
|
||||
<para>
|
||||
(???Document this when feature is completed...)
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="reconacct1">
|
||||
<title>5.5 Reconciling your Accounts (Discussion)</title>
|
||||
<para>
|
||||
GnuCash makes reconciliation of your bank account with your monthly bank statement much easier. (?Section 4.6) gives instructions on how to reconcile your transactions with the monthly bank statement. This is the main reconciliation task that should be done every month.
|
||||
</para>
|
||||
<para>
|
||||
But what about all those other accounts you created? Should those be reconciled too? If you receive a statement for the account, then you should consider reconciling that account. Examples include the checking account statement, the savings account statement, and the credit card statement. Credit card statements and credit card transactions are covered in the next (?chapter), so if you are interested in tracking your credit cards in GnuCash, take a look at the instructions provided there.
|
||||
</para>
|
||||
<para>
|
||||
Income and expense accounts are usually not reconciled, because there is no statement to check them against. You also don?t need to reconcile cash accounts, for the same reason. With a cash account, though, you might want to adjust the balance every once in a while, so that your actual cash on hand matches the balance in your cash account. Adjusting balances is covered in the next section.
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="adjust1">
|
||||
<title>5.6 Adjusting the Balance (How-To)</title>
|
||||
<para>
|
||||
If you are tracking your cash purchases in a cash account, you may occasionally want to adjust your cash account balance so that it matches the amount of cash you have on hand. The easiest way to do this is to enter an adjusting transaction that transfers money from the cash account to an expense account that you want to use for adjustments:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the account you wish to adjust (in this case, the cash account).
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the date and a description of the adjusting transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
In the Transfer column, enter the account you want to use for adjustments (e.g. Misc. expense).
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
In the Spend column, use GnuCash?s built-in calculator to get the adjustment amount. Enter the current account balance minus the amount of actual cash-on-hand like this: "100-50?.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Press Enter to record the transaction. Note that GnuCash calculates the adjustment amount and updates the balance to match your actual cash-on-hand.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
You can follow the same procedures for adjusting the balance of your bank accounts if you wish, but it is generally a better idea to reconcile bank accounts to a bank statement, so that you can find any errors and correct them.
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="checktogether1">
|
||||
<title>5.7 Putting It All Together (Examples of entering a transfer of money in from savings, a check for groceries, an ATM withdrawal, a service charge; then reconciling to a statement)</title>
|
||||
<para>
|
||||
In (?Chapter 4), you entered some transactions in your checking account. In this chapter, we will add more transactions and then reconcile them. So, let?s get started by opening the (?gcashdata) file you saved in the last chapter. Your chart of accounts should look like this:
|
||||
(?insert chartaccts2.png) FIXME:
|
||||
<screenshot id="gcashdata2d">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/gcashdata2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Checking Account Register</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Checking Account Register.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the Savings account and enter an opening balance transaction for $1000. To do this, you will enter the transfer account as ?Opening Balances? and the $1000 in the Deposit column:
|
||||
(?insert savings.png)FIXME:
|
||||
<screenshot id="savings">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/register.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Checking Account Register</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Checking Account Register.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Now open the Checking account from the main window. In the last chapter, you entered some paycheck transactions as deposits into Checking. Now we will enter another kind of deposit---a transfer of money from Savings into Checking. On a blank line, enter a transaction to transfer $500 from Savings to Checking. Your Transfer account will be Savings, since you are in the Checking account. Your Checking account should now look like this:
|
||||
(?insert transferin.png)FIXME:
|
||||
<screenshot id="transferin">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/register.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Checking Account Register</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Checking Account Register.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Now let?s write some checks on this account. First, write a check to ?HomeTown Grocery? for $75. Your transfer account is ?Groceries,? since all of this money is going to buy groceries. Next, write a check to ?ABC Hardware? for $100, and split this amount between two expenses: ?Household? ($50) and "Tools? ($50). You will need to create an expense type account for each of these, then enter splits for them. Your checking account should now look like this;
|
||||
|
||||
(?insert checkexamp.png)FIXME:
|
||||
<screenshot id="checkexamp">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/register.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Checking Account Register</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Checking Account Register.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Suppose you now need to withdraw some money. You don?t have a cash account set up in your chart of accounts, so you will need to create one. Create the account as ?Cash? as a top-level account of type cash. From your Checking account register, enter an ATM type withdrawal to transfer $100 from Checking to Cash.
|
||||
(?insert ATM.png)FIXME:
|
||||
<screenshot id="atm">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/register.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Checking Account Register</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Checking Account Register.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Now we are ready to reconcile this Checking account, using this sample bank statement:
|
||||
(?insert a picture of a sample bank statement here)FIXME
|
||||
<screenshot id="bankstmt">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/register.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Checking Account Register</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Checking Account Register.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
<para>
|
||||
Select Account|Reconcile... from the menu, and fill in the Closing balance as (?$2620). Click OK to begin reconciling the account. Check off the entries as they appear on the sample statement. When you have checked off all your entries, the reconcile window should look like this:
|
||||
|
||||
(?insert reconexamp.png)FIXME
|
||||
<screenshot id="reconexamp">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/register.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Checking Account Register</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Checking Account Register.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
<para>
|
||||
Notice that your reconciled balance differs from your ending balance by $5.00. If you look at the sample bank statement, you will see there is a $5.00 service charge that has not been added to your Checking account.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
So click on the Checking register and add the $5.00 service charge to your Checking account. On a blank line of the Checking register, enter a transaction to transfer $5.00 from Checking to a ?Service Charges? account. ( You will need to create the ?Service Charges? account as type expense.) Use the transaction date printed on the sample statement as the date you enter for this transaction. Your Checking account should now look like this:
|
||||
(?insert servch.png)FIXME
|
||||
<screenshot id="servch">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/register.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Checking Account Register</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Checking Account Register.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Click back on the Reconcile window, and you should see the service charge now under ?Funds Out.? Click on it to mark it as reconciled, and note that the difference amount below now becomes "0.00.? Click the Finish button on the tool bar to complete the reconciliation. The Reconcile (?R?) column in your Checking register should now show ?y? for each transaction you just reconciled.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Go back to the main window and save your file. Your chart of accounts is steadily growing, and it should now look like this:
|
||||
|
||||
(?insert chartaccts3.png)FIXME
|
||||
<screenshot id="chartaccts3">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/register.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>The Checking Account Register</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Checking Account Register.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
Notice that you have not yet used one of the accounts listed in your chart, the ?Credit Card? account. Now that you know how to keep track of your bank and cash accounts in GnuCash, you may want to start tracking your credit cards as well. GnuCash provides a special type of account for credit cards, and this is discussed in the next chapter.
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,642 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: October 11, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Originally written by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
<chapter id="chapter6">
|
||||
<title>Chapter 6 Managing Credit Cards</title>
|
||||
<para>
|
||||
This chapter will explain how to manage your credit cards using GnuCash. Since you probably write a check to the credit card company each month, you may think of your credit card bill as an expense---but it really is not an expense. Why? A credit card account is a short-term loan---you buy things on that loan account, and then you eventually have to pay back the money, often with interest (your finance charge). The purchases you make with that credit card are your expenses.
|
||||
</para>
|
||||
<para>
|
||||
You have a couple of options when entering credit card transactions, so choose the one that fits your desired level of detail. The basic level of detail is to simply track monthly payments to the credit card company. From your checking account, you can enter a transfer of money each month to the credit card account. This will show you the amount of money you are paying each month to the credit card company, but it won?t show you any information about your credit card balance or credit card purchases.
|
||||
</para>
|
||||
<para>
|
||||
The other level of detail allows you to track your balance and purchases, but it requires more entry. Using the credit card account register, you enter your receipts throughout the month. When your credit card statement arrives, you reconcile the credit card account to the statement, and you enter your payment as a transfer of money from your checking account to your credit card account. This method, in addition to giving you more information about your balance during the month, also points out any discrepancies quickly during reconciliation.
|
||||
</para>
|
||||
<sect1 id="settingupacct1">
|
||||
<title>6.1 Setting Up Accounts (Discussion)</title>
|
||||
<para>
|
||||
To begin managing your credit cards in GnuCash, you should set up a credit card type account for each credit card you use. If you are tracking only the payments you make to the credit card company, then all you need is a bank account and a credit card account to enter your transactions. Skip to section (?6.3.1) for information on entering monthly payments.
|
||||
</para>
|
||||
<para>
|
||||
If you decide to enter more detailed records of your purchases, you will also need to create expense accounts for those purchases. Since you will also be reconciling the balance to your credit card statements, you should also enter an opening balance in each credit card account. The easiest way to do this is to use your last statement balance as the opening balance. (?***More detail on this when it becomes part of account setup.)
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="entercharge1">
|
||||
<title>6.2 Entering Charges(Discussion)</title>
|
||||
<para>
|
||||
Entering your charges provides you with a more complete picture of your spending habits. Charges on a credit card are tracked as a transfer from the credit card account to an expense account.
|
||||
</para>
|
||||
<para>
|
||||
When you swipe that credit card through the machine at a store, you are transferring money from your credit card company to that merchant. This transaction increases the amount of money you owe the credit card company. If you keep track of these types of transactions, you can reconcile your credit card account with your monthly statement, and you should quickly spot any transactions that look suspicious. So how should you account for charges to your credit card?
|
||||
</para>
|
||||
<para>
|
||||
One way is to manually enter all your receipts, either throughout the month or all at once. This can be time-consuming, but it is probably the best way to make sure that all of your charges are authorized. If you consistently enter all your receipts, you can quickly catch any errors or unauthorized transactions during your monthly reconciliation.
|
||||
</para>
|
||||
<para>
|
||||
Another way is to import a credit card statement directly into your account. If your credit card company supports a QIF file format for its statements, you have the option of directly importing the statement. This type of import is covered in Chapter (?11), and it is a convenient way to track your purchases without having to manually enter all your receipts.
|
||||
</para>
|
||||
<sect2 id="purchase2">
|
||||
<title>6.2.1 Purchases (How-To)</title>
|
||||
<para>
|
||||
To record a purchase, you transfer money from your credit card account to an expense. Buying clothes at a department store, buying groceries, and buying gasoline are all examples of purchases you might make on credit card. Online purchases and mail-order purchases are other examples for which you might not immediately get a receipt.
|
||||
</para>
|
||||
<para>
|
||||
To manually enter a credit card receipt:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the credit card account.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter a date, optional transaction number, and the payee (e.g. ABC Grocery Store) or a description. (?NOTE: This is the same example used in section (?5.3.1) on check payments. Credit card purchases are handled in a similar manner as check purchases, except that the transaction is a transfer from a credit card account instead of a checking account.)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If only one other account is involved (e.g. Groceries expense), enter that account name in the Transfer column. If more accounts are involved, click the Split button instead of entering a transfer account.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If you entered a Transfer account, Tab to the Charge column and enter the amount. Press Enter to record the transaction.
|
||||
<screenshot id="credpur">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/credpur.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>A Credit Card Purchase</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows a Credit Card Purchase.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
If you clicked the Split button, Tab to the first split, which affects the credit card account. Enter an optional action and memo, then enter the receipt total in the Charge column. In this transaction, you are transferring money *from* the credit card account *to* multiple other accounts. For each other account involved in this transaction, enter a split and a payment amount. When you have finished entering your splits, the total payments to other accounts should equal your total charge on the credit card account for this transaction. Press Enter to record the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect2>
|
||||
<sect2 id="finance2">
|
||||
<title>6.2.2 Finance Charges (How-To)</title>
|
||||
<para>
|
||||
Finance charges should be handled just like a credit card purchase, because they increase the size of your credit card balance. To enter a finance charge, first create an expense type account for finance charges. Then enter a transfer from your credit card account to the finance charge account for the charge amount.
|
||||
|
||||
(???The reconcile dialog should provide an option to enter the finance charge during the reconcile process. Document this when feature is available.)
|
||||
</para>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="enterpay1">
|
||||
<title>6.3 Entering Payments (Discussion)</title>
|
||||
<para>
|
||||
Most payments to your credit card bill are entered as transfers from a bank account to the credit card account. When you pay the monthly bill, you are withdrawing money from a bank account to pay down the credit card balance. This transaction decreases both your bank account balance and the amount of credit card debt you owe.
|
||||
</para>
|
||||
<para>
|
||||
When you return a purchase, you receive a refund on your credit card. This is another type of ?payment? in that it decreases the amount of credit card debt you owe. If you recorded the original purchase transaction as a transfer from the credit card account to the expense, you now simply reverse that transaction: transfer the money back from the expense to the credit card account. This transaction decreases both the expense account balance and the credit card account balance. For example, if you originally recorded a credit card purchase of clothing, the transaction is a transfer from the credit card account to the clothing expense account. If you then return that clothing for a refund, you simply transfer the money back from the clothing expense account to the credit card account. (?NOTE: If you did not record the original purchase because you are not tracking credit card purchases, then you do not need to record the refund.)
|
||||
</para>
|
||||
<sect2 id="monthly2">
|
||||
<title>6.3.1 Monthly Payments (How-To)</title>
|
||||
<para>
|
||||
Monthly credit card payments are transfers from bank accounts to credit card accounts. You may wish to enter this type of transaction from the bank account register, or you may wish to enter it from the credit card register. From the bank account register, enter this as a payment to the credit card account. (See section (?5.3.1) for instructions on entering check payments.)
|
||||
</para>
|
||||
<para>
|
||||
To enter the same transaction from the credit card account register:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the credit card account register.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter a date, an optional number (check number if paying by check), and a description of the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the account that money is being transferred *from* in the Transfer column. For example, if you are paying by check, then enter the checking account name.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Record the payment amount in the Payment column and hit Enter to complete the transaction. This should decrease your outstanding credit card balance.
|
||||
<screenshot id="creditpmt">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/creditpmt.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>A Credit Card Payment</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows a Credit Card Payment.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect2>
|
||||
<sect2 id="refunds2">
|
||||
<title>6.3.2 Credit Card Refunds (How-To)</title>
|
||||
<para>
|
||||
When you return a credit card purchase, the store usually refunds your money through your credit card account. When you receive your credit card bill, you may notice these called ?credits? by your credit card company. (See section (?2.1) Sidebar for more discussion of debits and credits.) In GnuCash, treat these as a transfer from the original expense back to the credit card account. Like payments, these refunds decrease the amount of your credit card balance.
|
||||
</para>
|
||||
<para>
|
||||
Of course, if you are not tracking credit card purchases in your credit card account, then you should not track refunds either. A refund cancels out its original transaction, so you should have entered the original transaction to get a correct balance.
|
||||
</para>
|
||||
<para>
|
||||
To enter a credit card refund:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the credit card account.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter a date, optional transaction number, and description or payee (e.g. Hi-Fashion Dept. Store.)
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
In the Transfer column, enter the same Transfer account you used for the original purchase. If you originally transferred money to a clothes expense account, for example, you will now transfer that money back from the clothes expense account.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Record the amount of the refund in the Payment column, and hit Enter to complete the transaction. (NOTE: Your original purchase amount was recorded in the Charge column, so the amounts cancel each other out.)
|
||||
<screenshot id="credrefund">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/credrefund.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>A Credit Card Refund</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows a Credit Card Refund.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="statement1">
|
||||
<title>6.4 Reconciling with the Credit Card Statement (How-To)</title>
|
||||
<para>
|
||||
If you track your credit card purchases and payments, then you should consider reconciling your credit card accounts each month when you get the statement. Reconciling credit card accounts quickly points out any erroneous charges on your bill.
|
||||
</para>
|
||||
<para>
|
||||
(?Section 4.6) gives detailed instructions on reconciling transactions from a statement. The same procedures are used for bank statements, brokerage statements, credit card statements, or any other kind of statement you may want to reconcile. Whether you enter your credit card transactions by hand or import them from the statement, it?s a good idea to reconcile the account with the statement once a month, just to make sure you didn?t forget to enter something or to flag any strange charges.
|
||||
</para>
|
||||
<para>
|
||||
Before you begin reconciling your credit card account, review your credit card preference setting by selecting Settings|Preferences... from the main window menu. Click on the Reconcile tab and make sure the box is selected next to ?Automatic credit card payments.? This will automatically prompt you to enter a credit card payment once you finish the reconcile process. You can always deselect this preference later if you decide you don?t like the automatic prompt.
|
||||
</para>
|
||||
<para>
|
||||
To reconcile your credit card account, follow the same procedures outlined in Section (?4.6) for reconciliation of accounts. The reconcile dialog should look the same for credit card accounts as it does for bank accounts. Once you enter the ending balance, your reconcile window should look something like this:
|
||||
<screenshot id="credrecon">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/credrecon.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Reconciled Credit Card Account</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows a Reconciled Credit Card Account.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<para>
|
||||
?Funds In? are the payments and refunds to your credit card. ?Funds Out? are the credit card purchases. When you have finished reconciling the account, the difference amount should be 0. If it is not, check to see if any finance charges need to be added or if you forgot to record some credit card purchases.
|
||||
</para>
|
||||
<para>
|
||||
Once the difference is 0, select the [Finish] button to complete the reconcile. If you selected the ?Automatic credit card payment? option and you have a credit card balance to pay, you should now get the following Transfer dialog:
|
||||
<screenshot id="autopmt">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/autopmt.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Automatic Payment Prompt</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows the Automatic Payment Prompt.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
</para>
|
||||
<para>
|
||||
Enter the amount you wish to pay on the credit card bill and a transaction description, and select the account that money will transfer from. Your credit card account should already be selected as the ?Transfer To? account. Click [OK] to complete the transaction.
|
||||
</para>
|
||||
<para>
|
||||
Your credit card account register should now show the reconciled transactions marked as reconciled (?"y? or check mark in the R field), and it should contain a credit card bill payment transaction for the current month?s bill.
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="adjustbal1">
|
||||
<title>6.5 Adjusting the Balance (How-To)</title>
|
||||
<para>
|
||||
So what if you just can?t get the account to reconcile? First, check over all the transactions and make sure that all have been entered with the correct amounts. Review (? the Sidebar in Section 4.6) and check for any of the common errors listed there. If necessary, postpone the reconciliation by selecting Reconcile|Postpone from the Reconcile menu.
|
||||
</para>
|
||||
<para>
|
||||
If you still can?t find the source of errors after checking your entries, and you still want to finish the reconciliation, you may want to enter an adjusting transaction to adjust the balance. This is not the best way to handle discrepancies, because it hides the source of errors. But if you decide to adjust the balance, here is how:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the credit card account register, either from the main window or by selecting the [New] button from the Reconcile window.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Enter the date and a description of the adjusting transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
In the Transfer column, enter the account you want to use for adjustments (e.g. Misc. expense).
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Determine the amount of adjustment you want to make. If the Reconcile difference is positive and you want to adjust it to 0, enter the amount of the difference in the Charge column. If the Reconcile difference is negative and you want to adjust it to 0, enter the amount of the difference in the Payment column.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Press Enter to record the transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect1>
|
||||
<sect1 id="creditcard1">
|
||||
<title>6.6 Putting It All Together (Examples of entering credit card purchases, refunds on those purchases, payment of the monthly bill; then reconciling the account and adding finance charges.)</title>
|
||||
<para>
|
||||
(?Chapter 5) looked at bank and cash account transactions. In this section, we will add some credit card transactions and reconcile the credit card account. Go ahead and open your (?gcashdata) file saved in the last chapter. As a review, your chart of accounts should now look like this:
|
||||
|
||||
(?insert chartaccts3.png)FIXME
|
||||
<screenshot id="chartaccts3a">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/gcashdata2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Entering Net Pay</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows Entering Net Pay.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
To enter a net pay transaction, you should:
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Open the Credit Card account register. To start tracking your credit card account, you first need an opening balance. For this example, assume your ending balance from your last Credit Card statement was $1000. Enter an Opening Balance transaction with Transfer account of Opening Balances and Charge amount of $1000. The transaction should look like this:
|
||||
|
||||
(?insert openbal.png)FIXME
|
||||
<screenshot id="openbal">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/basictxn2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Entering Net Pay</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows Entering Net Pay.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
To enter a net pay transaction, you should:
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Now suppose you have several receipts to enter in your account. Enter the following ?receipts? into the register. (?Note: Some of the suggested transfer accounts may need to be created, and GnuCash will prompt you through the setup dialog when you try to enter these. )
|
||||
</para>
|
||||
<para>
|
||||
<table>
|
||||
<title>Credit Card Example</title>
|
||||
<tgroup cols="4">
|
||||
<tbody>
|
||||
<row>
|
||||
<entry>2/1/01</entry>
|
||||
<entry>Greasy Spoon Cafe</entry>
|
||||
<entry>$25</entry>
|
||||
<entry>(transfer account should be Dining, type expense)</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>2/3/01</entry>
|
||||
<entry>Faux Pas Fashions</entry>
|
||||
<entry>$100</entry>
|
||||
<entry>(transfer account Clothes, type expense)</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>2/15/01</entry>
|
||||
<entry>Premium Gasoline</entry>
|
||||
<entry>$25</entry>
|
||||
<entry>(transfer account Fuel, type expense)</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>2/20/01</entry>
|
||||
<entry>Groceries R Us</entry>
|
||||
<entry>$125</entry>
|
||||
<entry>(split between accounts Groceries ($85) and Household ($40))</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>2/25/01</entry>
|
||||
<entry>CheapMart</entry>
|
||||
<entry>$60</entry>
|
||||
<entry>(transfer account Household)</entry>
|
||||
</row>
|
||||
</tbody>
|
||||
</tgroup>
|
||||
</table>
|
||||
</para>
|
||||
<para>
|
||||
Your register should now look like this:
|
||||
|
||||
(?insert ex_purch.png)FIXME
|
||||
<screenshot id="ex_purch">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/basictxn2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Entering Net Pay</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows Entering Net Pay.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
To enter a net pay transaction, you should:
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Now suppose you return the clothes you bought on 2/3 from Faux Pas Fashions. Enter a transaction for the credit card refund for the full $100 amount. (?Note: Remember to use the same transfer account you used for the original purchase, and enter the amount under the Payment column. GnuCash will automatically complete the name and transfer account for you, but it will also automatically enter the $100 in the Charge column. You will need to reenter the amount in the Payment column.) The transaction looks like this:
|
||||
|
||||
(?insert ex_refund.png)FIXME
|
||||
<screenshot id="ex_refund">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/basictxn2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Entering Net Pay</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows Entering Net Pay.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
To enter a net pay transaction, you should:
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
When you receive the monthly statement, it shows a finance charge of $20. Enter that charge in the register, with a transfer account of Finance Charge (type expense). The transaction looks like this:
|
||||
|
||||
(?insert ex_fincharge.png)FIXME
|
||||
<screenshot id="ex_fincharge">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/basictxn2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Entering Net Pay</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows Entering Net Pay.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
To enter a net pay transaction, you should:
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Now reconcile the account to this ?statement?:
|
||||
</para>
|
||||
<para>
|
||||
<table>
|
||||
<title>Statement Balance Example</title>
|
||||
<tgroup cols="2">
|
||||
<tbody>
|
||||
<row>
|
||||
<entry>Previous Balance:</entry>
|
||||
<entry>1000</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>+Purchases</entry>
|
||||
<entry>335</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>- Payments</entry>
|
||||
<entry>-300</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>- Refunds</entry>
|
||||
<entry>-100</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>+Fin.Charge</entry>
|
||||
<entry>20</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>New Balance</entry>
|
||||
<entry>955</entry>
|
||||
</row>
|
||||
</tbody>
|
||||
</tgroup>
|
||||
</table>
|
||||
</para>
|
||||
<para>
|
||||
<table>
|
||||
<title>Statement Transactions Example</title>
|
||||
<tgroup cols="4" align="left">
|
||||
<colspec colname="c1" />
|
||||
<colspec colname="c2" />
|
||||
<colspec colname="c3" />
|
||||
<colspec colname="c4" />
|
||||
<tbody>
|
||||
<row>
|
||||
<entry>Date</entry>
|
||||
<entry>Ref. Number</entry>
|
||||
<entry>Activity</entry>
|
||||
<entry>Amount</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>2/1/01</entry>
|
||||
<entry>xxx0012</entry>
|
||||
<entry>Greasy Spoon Cafe</entry>
|
||||
<entry>25</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>2/3/01</entry>
|
||||
<entry>4jg78sf1</entry>
|
||||
<entry>Faux Pas Fashions</entry>
|
||||
<entry>100</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>2/5/01</entry>
|
||||
<entry colname="c3">Payment received</entry>
|
||||
<entry colname="c4">-300</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>2/15/01</entry>
|
||||
<entry>asdf4289</entry>
|
||||
<entry>Premium Gasoline</entry>
|
||||
<entry>25</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>2/20/01</entry>
|
||||
<entry>jklt5748f</entry>
|
||||
<entry>Groceries R Us</entry>
|
||||
<entry>125</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>2/25/01</entry>
|
||||
<entry>4578dkjg</entry>
|
||||
<entry>CheapMart</entry>
|
||||
<entry>60</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>2/25/01</entry>
|
||||
<entry>2347891g</entry>
|
||||
<entry>Faux Pas Fashions</entry>
|
||||
<entry>-100</entry>
|
||||
</row>
|
||||
<row>
|
||||
<entry>2/28/01</entry>
|
||||
<entry colname="c3">Finance Charge</entry>
|
||||
<entry colname="c4">20</entry>
|
||||
</row>
|
||||
</tbody>
|
||||
</tgroup>
|
||||
</table>
|
||||
</para>
|
||||
<para>
|
||||
Start the Reconcile dialog for this account. You will notice that the starting balance shows 0, not 1000. This is because the opening balance transaction has not yet been reconciled. GnuCash should show 1255 as the ending balance, but your statement shows 955. Enter 955 as the ending balance and click [OK]. You should now get a reconcile window that looks like this:
|
||||
</para>
|
||||
<para>
|
||||
Select each item in the reconcile window that matches an item on the sample statement. When you have finished checking off items, you should have a difference of -$300.
|
||||
</para>
|
||||
<para>
|
||||
Check over the sample statement to see which transaction is missing. You should find a payment for $300 that was not entered in the register---that is the difference amount. In the Reconcile window, click the [New] button on the tool bar. This brings you to the account register, where you can now enter a transaction for that $300 payment. (Hint: Be sure to enter the correct date, and use Checking as the transfer account.) The transaction should look like this:
|
||||
|
||||
(?insert ex_pmt.png)FIXME
|
||||
<screenshot id="ex_pmt">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/basictxn2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Entering Net Pay</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows Entering Net Pay.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
To enter a net pay transaction, you should:
|
||||
</para>
|
||||
<para>
|
||||
Record the transaction, then return to the Reconcile window. You should see the payment transaction listed in the ?Funds In? panel. Select it to check it off. Now the difference should be 0, so click the [Finish] button to complete the reconcile process.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
You should now see the Transfer dialog with an amount of 955, the ending balance. You decide to pay $300 again this month, so change the amount to $300. Enter a check number for the payment in the Num field, and enter a description. Your Transfer From account should be Checking, and your Transfer To account should be Credit Card. The Transfer dialog should look like this:
|
||||
|
||||
(?insert ex_transf.png)FIXME
|
||||
<screenshot id="ex_transf">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/basictxn2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Entering Net Pay</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows Entering Net Pay.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
To enter a net pay transaction, you should:
|
||||
</para>
|
||||
<para>
|
||||
Click [OK] to accept the transfer. Your credit card account should now show the new transaction. All of the transactions you reconciled should now show up with (?y) in the ?R? column. The only unreconciled transaction should be the newest payment transaction.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
<para>
|
||||
If you haven?t already done so, save your file. We will be using it again in the next chapter, which addresses investments. Your main window chart of accounts should now look like this:
|
||||
|
||||
(?insert chartaccts4.png)FIXME
|
||||
<screenshot id="chartaccts4">
|
||||
<mediaobject>
|
||||
<imageobject>
|
||||
<imagedata fileref="figures/basictxn2.png"
|
||||
srccredit="Chris Lyttle" format="PNG"/>
|
||||
</imageobject>
|
||||
<textobject>
|
||||
<phrase>Entering Net Pay</phrase>
|
||||
</textobject>
|
||||
<caption>
|
||||
<para>This image shows Entering Net Pay.
|
||||
</para>
|
||||
</caption>
|
||||
</mediaobject>
|
||||
</screenshot>
|
||||
To enter a net pay transaction, you should:
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,194 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: November 24, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Written by Chris Lyttle
|
||||
Originally designed by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
<chapter id="chapter7">
|
||||
<title>Chapter 7 Investments</title>
|
||||
<para>
|
||||
This chapter explains how to manage your investments with GnuCash. Most
|
||||
people have a investment plan, whether its just putting money into a CD
|
||||
account, investing through a company sponsored plan at your workplace or
|
||||
buying and selling stocks and bonds through a brokerage. GnuCash gives you
|
||||
tools to help you manage these investments such as the <emphasis>Price Editor</emphasis> which allows you to record changes in the prices of stocks you own.
|
||||
</para>
|
||||
<sect1 id="setupinvest1">
|
||||
<title>7.1 Setting Up Accounts (Discussion)</title>
|
||||
<para>
|
||||
To setup investment accounts in GnuCash you can either use any of the
|
||||
predefined categories or setup your own. Investment accounts in GnuCash fall
|
||||
into two asset sub-categories, Current Assets and Investments. The Current
|
||||
Assets category is used for the types of accounts that are like savings
|
||||
accounts at your bank such as CD's and Money Market accounts. The Investments
|
||||
category is used for the types of accounts where you have a more direct
|
||||
ownership stake in the company you are investing in.
|
||||
</para>
|
||||
<para>
|
||||
We discussed previously how you could use a strategy of just setting up
|
||||
two accounts to track paying a credit card bill, this simple formula applies
|
||||
also here. The minimum you need to do to track investments in GnuCash is to
|
||||
setup an account for your brokerage firm or trading account and to add shares
|
||||
to it with a price per share and the transfer account that is paying for the
|
||||
investment listed in the transfer box. GnuCash will automatically calculate
|
||||
the value of the shares and show at the top of the register both the number
|
||||
of shares you own and their current value.
|
||||
</para>
|
||||
<para>
|
||||
You can also track each different type of investment individually such as
|
||||
<itemizedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
Brokerage Accounts
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
CD's
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Treasury Bills
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Money Market
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Mutual Funds
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Stocks
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Bonds
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Retirements accounts
|
||||
</para>
|
||||
</listitem>
|
||||
</itemizedlist>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="createport1">
|
||||
<title>7.2 Creating a Portfolio for Your Current Holdings (How-To)</title>
|
||||
<para>
|
||||
If you used the template account setup back in Chapter's 2 & 3, you will
|
||||
see the investment accounts in two places under the Assets category. You can
|
||||
use this as a portfolio for your investments or if you wish, create your own
|
||||
by creating a new sub-account under Assets.
|
||||
</para>
|
||||
<orderedlist>
|
||||
<listitem>
|
||||
<para>
|
||||
In order to receive online price quotes for your stocks you will need to
|
||||
setup the Perl module Finance::Quote. This is done by opening a root terminal
|
||||
session and typing in 'update-finance-quote' (without the quote marks). This
|
||||
will launch a Perl CPAN update session which goes out onto the internet in
|
||||
order to install the above module onto your system. If you feel uncomfortable
|
||||
about doing this please either email the gnucash-user mailing list
|
||||
(gnucash-user@gnucash.org) asking for help or come to the gnucash irc channel
|
||||
on irc.gnome.org. You can also leave out this step and manually update your
|
||||
stock prices.
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
You should now have at least one stock account under the Assets category.
|
||||
Select the Assets category:
|
||||
insert investaccts.png
|
||||
</para>
|
||||
</listitem>
|
||||
<listitem>
|
||||
<para>
|
||||
Go to the menu and select:
|
||||
<menuchoice>
|
||||
<guimenu>Account</guimenu>
|
||||
<guimenuitem>Open Subaccounts</guimenuitem>
|
||||
</menuchoice>
|
||||
. This will show you the <emphasis role="strong">Portfolio</emphasis> view.
|
||||
</para>
|
||||
</listitem>
|
||||
</orderedlist>
|
||||
</sect1>
|
||||
<sect1 id="buyinvest1">
|
||||
<title>7.3 Buying New Investments (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="sellinvest1">
|
||||
<title>7.4 Selling Investments (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="divint1">
|
||||
<title>7.5 Recording Dividends and Interest (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="splitmerge1">
|
||||
<title>7.6 Recording Stock Splits and Mergers (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="employeeplan1">
|
||||
<title>7.7 Recording Employee Stock Plans (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
<sect2 id="purcstock2">
|
||||
<title>7.7.1 Stock Purchase Plans (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="soptions2">
|
||||
<title>7.7.2 Stock Options (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="manageport1">
|
||||
<title>7.8 Managing your Portfolio (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
<sect2 id="portview2">
|
||||
<title>7.8.1 Portfolio View</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="updateprices2">
|
||||
<title>7.8.2 Updating Prices (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="capitalgain2">
|
||||
<title>7.8.3 Measuring Capital Gains (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="reconcilebroker1">
|
||||
<title>7.9 Reconciling with the Brokerage Statement (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="stockegs1">
|
||||
<title>7.10 Putting It All Together (Examples)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,86 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: November 24, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Written by Chris Lyttle
|
||||
Originally designed by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
<chapter id="chapter8">
|
||||
<title>Chapter 8 Assets and Loans</title>
|
||||
<para>
|
||||
</para>
|
||||
<sect1 id="settingupacct1">
|
||||
<title>8.1 Setting up Accounts (Discussion of ways to handle appreciation, depreciation, principal and interest payments, gains)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="entercharge1">
|
||||
<title>8.2 Buying a House with Related Mortgage (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="enterpay1">
|
||||
<title>8.3 Buying a Vehicle with Related Loan (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="statement1">
|
||||
<title>8.4 Entering a Payment Schedule</title>
|
||||
<para>
|
||||
</para>
|
||||
<sect2 id="purchase2">
|
||||
<title>8.4.1 Monthly Payments (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="purchase2">
|
||||
<title>8.4.2 Final Payment (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="adjustbal1">
|
||||
<title>8.5 Selling a House or Vehicle (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="creditcard1">
|
||||
<title>8.6 Recording Changes in Value</title>
|
||||
<para>
|
||||
</para>
|
||||
<sect2 id="purchase2">
|
||||
<title>8.6.1 Appreciation (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="purchase2">
|
||||
<title>8.6.2 Depreciation (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect2>
|
||||
<sect2 id="purchase2">
|
||||
<title>8.6.3 Capital Gains (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect2>
|
||||
</sect1>
|
||||
<sect1 id="creditcard1">
|
||||
<title>8.7 Tracking Other Assets (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="creditcard1">
|
||||
<title>8.8 Reconciling with the Loan Statements (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="creditcard1">
|
||||
<title>8.9 Putting It All Together (Examples)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,61 +0,0 @@
|
||||
<!--
|
||||
(Do not remove this comment block.)
|
||||
Version: 1.6.5
|
||||
Last modified: November 24, 2001
|
||||
Maintainers:
|
||||
Chris Lyttle <chris@wilddev.net>
|
||||
Written by Chris Lyttle
|
||||
Originally designed by Carol Champagne.
|
||||
Translators:
|
||||
(translators put your name and email here)
|
||||
-->
|
||||
<chapter id="chapter9">
|
||||
<title>Chapter 9 Multiple Currencies</title>
|
||||
<para>
|
||||
</para>
|
||||
<sect1 id="settingupacct1">
|
||||
<title>9.1 Setting up Accounts (Discussion of ISO codes, setup of currency accounts)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="entercharge1">
|
||||
<title>9.2 GnuCash Currency Support (Discussion of Euro support, exchange rates)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="enterpay1">
|
||||
<title>9.3 Setting International Preferences (Discussion)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="statement1">
|
||||
<title>9.4 Recording Currency Exchange (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="adjustbal1">
|
||||
<title>9.5 Recording Purchases in a Foreign Currency (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="creditcard1">
|
||||
<title>9.6 Tracking Currency Investments (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="creditcard1">
|
||||
<title>9.7 Reconciling Statements in a Foreign Currency (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="creditcard1">
|
||||
<title>9.8 Updating Exchange Rates (How-To)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
<sect1 id="creditcard1">
|
||||
<title>9.9 Putting It All Together (Examples)</title>
|
||||
<para>
|
||||
</para>
|
||||
</sect1>
|
||||
</chapter>
|
||||
@ -1,355 +0,0 @@
|
||||
GNU Free Documentation License
|
||||
Version 1.1, March 2000
|
||||
|
||||
Copyright (C) 2000 Free Software Foundation, Inc.
|
||||
59 Temple Place, Suite 330, Boston, MA 02111-1307 USA
|
||||
Everyone is permitted to copy and distribute verbatim copies
|
||||
of this license document, but changing it is not allowed.
|
||||
|
||||
|
||||
0. PREAMBLE
|
||||
|
||||
The purpose of this License is to make a manual, textbook, or other
|
||||
written document "free" in the sense of freedom: to assure everyone
|
||||
the effective freedom to copy and redistribute it, with or without
|
||||
modifying it, either commercially or noncommercially. Secondarily,
|
||||
this License preserves for the author and publisher a way to get
|
||||
credit for their work, while not being considered responsible for
|
||||
modifications made by others.
|
||||
|
||||
This License is a kind of "copyleft", which means that derivative
|
||||
works of the document must themselves be free in the same sense. It
|
||||
complements the GNU General Public License, which is a copyleft
|
||||
license designed for free software.
|
||||
|
||||
We have designed this License in order to use it for manuals for free
|
||||
software, because free software needs free documentation: a free
|
||||
program should come with manuals providing the same freedoms that the
|
||||
software does. But this License is not limited to software manuals;
|
||||
it can be used for any textual work, regardless of subject matter or
|
||||
whether it is published as a printed book. We recommend this License
|
||||
principally for works whose purpose is instruction or reference.
|
||||
|
||||
|
||||
1. APPLICABILITY AND DEFINITIONS
|
||||
|
||||
This License applies to any manual or other work that contains a
|
||||
notice placed by the copyright holder saying it can be distributed
|
||||
under the terms of this License. The "Document", below, refers to any
|
||||
such manual or work. Any member of the public is a licensee, and is
|
||||
addressed as "you".
|
||||
|
||||
A "Modified Version" of the Document means any work containing the
|
||||
Document or a portion of it, either copied verbatim, or with
|
||||
modifications and/or translated into another language.
|
||||
|
||||
A "Secondary Section" is a named appendix or a front-matter section of
|
||||
the Document that deals exclusively with the relationship of the
|
||||
publishers or authors of the Document to the Document's overall subject
|
||||
(or to related matters) and contains nothing that could fall directly
|
||||
within that overall subject. (For example, if the Document is in part a
|
||||
textbook of mathematics, a Secondary Section may not explain any
|
||||
mathematics.) The relationship could be a matter of historical
|
||||
connection with the subject or with related matters, or of legal,
|
||||
commercial, philosophical, ethical or political position regarding
|
||||
them.
|
||||
|
||||
The "Invariant Sections" are certain Secondary Sections whose titles
|
||||
are designated, as being those of Invariant Sections, in the notice
|
||||
that says that the Document is released under this License.
|
||||
|
||||
The "Cover Texts" are certain short passages of text that are listed,
|
||||
as Front-Cover Texts or Back-Cover Texts, in the notice that says that
|
||||
the Document is released under this License.
|
||||
|
||||
A "Transparent" copy of the Document means a machine-readable copy,
|
||||
represented in a format whose specification is available to the
|
||||
general public, whose contents can be viewed and edited directly and
|
||||
straightforwardly with generic text editors or (for images composed of
|
||||
pixels) generic paint programs or (for drawings) some widely available
|
||||
drawing editor, and that is suitable for input to text formatters or
|
||||
for automatic translation to a variety of formats suitable for input
|
||||
to text formatters. A copy made in an otherwise Transparent file
|
||||
format whose markup has been designed to thwart or discourage
|
||||
subsequent modification by readers is not Transparent. A copy that is
|
||||
not "Transparent" is called "Opaque".
|
||||
|
||||
Examples of suitable formats for Transparent copies include plain
|
||||
ASCII without markup, Texinfo input format, LaTeX input format, SGML
|
||||
or XML using a publicly available DTD, and standard-conforming simple
|
||||
HTML designed for human modification. Opaque formats include
|
||||
PostScript, PDF, proprietary formats that can be read and edited only
|
||||
by proprietary word processors, SGML or XML for which the DTD and/or
|
||||
processing tools are not generally available, and the
|
||||
machine-generated HTML produced by some word processors for output
|
||||
purposes only.
|
||||
|
||||
The "Title Page" means, for a printed book, the title page itself,
|
||||
plus such following pages as are needed to hold, legibly, the material
|
||||
this License requires to appear in the title page. For works in
|
||||
formats which do not have any title page as such, "Title Page" means
|
||||
the text near the most prominent appearance of the work's title,
|
||||
preceding the beginning of the body of the text.
|
||||
|
||||
|
||||
2. VERBATIM COPYING
|
||||
|
||||
You may copy and distribute the Document in any medium, either
|
||||
commercially or noncommercially, provided that this License, the
|
||||
copyright notices, and the license notice saying this License applies
|
||||
to the Document are reproduced in all copies, and that you add no other
|
||||
conditions whatsoever to those of this License. You may not use
|
||||
technical measures to obstruct or control the reading or further
|
||||
copying of the copies you make or distribute. However, you may accept
|
||||
compensation in exchange for copies. If you distribute a large enough
|
||||
number of copies you must also follow the conditions in section 3.
|
||||
|
||||
You may also lend copies, under the same conditions stated above, and
|
||||
you may publicly display copies.
|
||||
|
||||
|
||||
3. COPYING IN QUANTITY
|
||||
|
||||
If you publish printed copies of the Document numbering more than 100,
|
||||
and the Document's license notice requires Cover Texts, you must enclose
|
||||
the copies in covers that carry, clearly and legibly, all these Cover
|
||||
Texts: Front-Cover Texts on the front cover, and Back-Cover Texts on
|
||||
the back cover. Both covers must also clearly and legibly identify
|
||||
you as the publisher of these copies. The front cover must present
|
||||
the full title with all words of the title equally prominent and
|
||||
visible. You may add other material on the covers in addition.
|
||||
Copying with changes limited to the covers, as long as they preserve
|
||||
the title of the Document and satisfy these conditions, can be treated
|
||||
as verbatim copying in other respects.
|
||||
|
||||
If the required texts for either cover are too voluminous to fit
|
||||
legibly, you should put the first ones listed (as many as fit
|
||||
reasonably) on the actual cover, and continue the rest onto adjacent
|
||||
pages.
|
||||
|
||||
If you publish or distribute Opaque copies of the Document numbering
|
||||
more than 100, you must either include a machine-readable Transparent
|
||||
copy along with each Opaque copy, or state in or with each Opaque copy
|
||||
a publicly-accessible computer-network location containing a complete
|
||||
Transparent copy of the Document, free of added material, which the
|
||||
general network-using public has access to download anonymously at no
|
||||
charge using public-standard network protocols. If you use the latter
|
||||
option, you must take reasonably prudent steps, when you begin
|
||||
distribution of Opaque copies in quantity, to ensure that this
|
||||
Transparent copy will remain thus accessible at the stated location
|
||||
until at least one year after the last time you distribute an Opaque
|
||||
copy (directly or through your agents or retailers) of that edition to
|
||||
the public.
|
||||
|
||||
It is requested, but not required, that you contact the authors of the
|
||||
Document well before redistributing any large number of copies, to give
|
||||
them a chance to provide you with an updated version of the Document.
|
||||
|
||||
|
||||
4. MODIFICATIONS
|
||||
|
||||
You may copy and distribute a Modified Version of the Document under
|
||||
the conditions of sections 2 and 3 above, provided that you release
|
||||
the Modified Version under precisely this License, with the Modified
|
||||
Version filling the role of the Document, thus licensing distribution
|
||||
and modification of the Modified Version to whoever possesses a copy
|
||||
of it. In addition, you must do these things in the Modified Version:
|
||||
|
||||
A. Use in the Title Page (and on the covers, if any) a title distinct
|
||||
from that of the Document, and from those of previous versions
|
||||
(which should, if there were any, be listed in the History section
|
||||
of the Document). You may use the same title as a previous version
|
||||
if the original publisher of that version gives permission.
|
||||
B. List on the Title Page, as authors, one or more persons or entities
|
||||
responsible for authorship of the modifications in the Modified
|
||||
Version, together with at least five of the principal authors of the
|
||||
Document (all of its principal authors, if it has less than five).
|
||||
C. State on the Title page the name of the publisher of the
|
||||
Modified Version, as the publisher.
|
||||
D. Preserve all the copyright notices of the Document.
|
||||
E. Add an appropriate copyright notice for your modifications
|
||||
adjacent to the other copyright notices.
|
||||
F. Include, immediately after the copyright notices, a license notice
|
||||
giving the public permission to use the Modified Version under the
|
||||
terms of this License, in the form shown in the Addendum below.
|
||||
G. Preserve in that license notice the full lists of Invariant Sections
|
||||
and required Cover Texts given in the Document's license notice.
|
||||
H. Include an unaltered copy of this License.
|
||||
I. Preserve the section entitled "History", and its title, and add to
|
||||
it an item stating at least the title, year, new authors, and
|
||||
publisher of the Modified Version as given on the Title Page. If
|
||||
there is no section entitled "History" in the Document, create one
|
||||
stating the title, year, authors, and publisher of the Document as
|
||||
given on its Title Page, then add an item describing the Modified
|
||||
Version as stated in the previous sentence.
|
||||
J. Preserve the network location, if any, given in the Document for
|
||||
public access to a Transparent copy of the Document, and likewise
|
||||
the network locations given in the Document for previous versions
|
||||
it was based on. These may be placed in the "History" section.
|
||||
You may omit a network location for a work that was published at
|
||||
least four years before the Document itself, or if the original
|
||||
publisher of the version it refers to gives permission.
|
||||
K. In any section entitled "Acknowledgements" or "Dedications",
|
||||
preserve the section's title, and preserve in the section all the
|
||||
substance and tone of each of the contributor acknowledgements
|
||||
and/or dedications given therein.
|
||||
L. Preserve all the Invariant Sections of the Document,
|
||||
unaltered in their text and in their titles. Section numbers
|
||||
or the equivalent are not considered part of the section titles.
|
||||
M. Delete any section entitled "Endorsements". Such a section
|
||||
may not be included in the Modified Version.
|
||||
N. Do not retitle any existing section as "Endorsements"
|
||||
or to conflict in title with any Invariant Section.
|
||||
|
||||
If the Modified Version includes new front-matter sections or
|
||||
appendices that qualify as Secondary Sections and contain no material
|
||||
copied from the Document, you may at your option designate some or all
|
||||
of these sections as invariant. To do this, add their titles to the
|
||||
list of Invariant Sections in the Modified Version's license notice.
|
||||
These titles must be distinct from any other section titles.
|
||||
|
||||
You may add a section entitled "Endorsements", provided it contains
|
||||
nothing but endorsements of your Modified Version by various
|
||||
parties--for example, statements of peer review or that the text has
|
||||
been approved by an organization as the authoritative definition of a
|
||||
standard.
|
||||
|
||||
You may add a passage of up to five words as a Front-Cover Text, and a
|
||||
passage of up to 25 words as a Back-Cover Text, to the end of the list
|
||||
of Cover Texts in the Modified Version. Only one passage of
|
||||
Front-Cover Text and one of Back-Cover Text may be added by (or
|
||||
through arrangements made by) any one entity. If the Document already
|
||||
includes a cover text for the same cover, previously added by you or
|
||||
by arrangement made by the same entity you are acting on behalf of,
|
||||
you may not add another; but you may replace the old one, on explicit
|
||||
permission from the previous publisher that added the old one.
|
||||
|
||||
The author(s) and publisher(s) of the Document do not by this License
|
||||
give permission to use their names for publicity for or to assert or
|
||||
imply endorsement of any Modified Version.
|
||||
|
||||
|
||||
5. COMBINING DOCUMENTS
|
||||
|
||||
You may combine the Document with other documents released under this
|
||||
License, under the terms defined in section 4 above for modified
|
||||
versions, provided that you include in the combination all of the
|
||||
Invariant Sections of all of the original documents, unmodified, and
|
||||
list them all as Invariant Sections of your combined work in its
|
||||
license notice.
|
||||
|
||||
The combined work need only contain one copy of this License, and
|
||||
multiple identical Invariant Sections may be replaced with a single
|
||||
copy. If there are multiple Invariant Sections with the same name but
|
||||
different contents, make the title of each such section unique by
|
||||
adding at the end of it, in parentheses, the name of the original
|
||||
author or publisher of that section if known, or else a unique number.
|
||||
Make the same adjustment to the section titles in the list of
|
||||
Invariant Sections in the license notice of the combined work.
|
||||
|
||||
In the combination, you must combine any sections entitled "History"
|
||||
in the various original documents, forming one section entitled
|
||||
"History"; likewise combine any sections entitled "Acknowledgements",
|
||||
and any sections entitled "Dedications". You must delete all sections
|
||||
entitled "Endorsements."
|
||||
|
||||
|
||||
6. COLLECTIONS OF DOCUMENTS
|
||||
|
||||
You may make a collection consisting of the Document and other documents
|
||||
released under this License, and replace the individual copies of this
|
||||
License in the various documents with a single copy that is included in
|
||||
the collection, provided that you follow the rules of this License for
|
||||
verbatim copying of each of the documents in all other respects.
|
||||
|
||||
You may extract a single document from such a collection, and distribute
|
||||
it individually under this License, provided you insert a copy of this
|
||||
License into the extracted document, and follow this License in all
|
||||
other respects regarding verbatim copying of that document.
|
||||
|
||||
|
||||
7. AGGREGATION WITH INDEPENDENT WORKS
|
||||
|
||||
A compilation of the Document or its derivatives with other separate
|
||||
and independent documents or works, in or on a volume of a storage or
|
||||
distribution medium, does not as a whole count as a Modified Version
|
||||
of the Document, provided no compilation copyright is claimed for the
|
||||
compilation. Such a compilation is called an "aggregate", and this
|
||||
License does not apply to the other self-contained works thus compiled
|
||||
with the Document, on account of their being thus compiled, if they
|
||||
are not themselves derivative works of the Document.
|
||||
|
||||
If the Cover Text requirement of section 3 is applicable to these
|
||||
copies of the Document, then if the Document is less than one quarter
|
||||
of the entire aggregate, the Document's Cover Texts may be placed on
|
||||
covers that surround only the Document within the aggregate.
|
||||
Otherwise they must appear on covers around the whole aggregate.
|
||||
|
||||
|
||||
8. TRANSLATION
|
||||
|
||||
Translation is considered a kind of modification, so you may
|
||||
distribute translations of the Document under the terms of section 4.
|
||||
Replacing Invariant Sections with translations requires special
|
||||
permission from their copyright holders, but you may include
|
||||
translations of some or all Invariant Sections in addition to the
|
||||
original versions of these Invariant Sections. You may include a
|
||||
translation of this License provided that you also include the
|
||||
original English version of this License. In case of a disagreement
|
||||
between the translation and the original English version of this
|
||||
License, the original English version will prevail.
|
||||
|
||||
|
||||
9. TERMINATION
|
||||
|
||||
You may not copy, modify, sublicense, or distribute the Document except
|
||||
as expressly provided for under this License. Any other attempt to
|
||||
copy, modify, sublicense or distribute the Document is void, and will
|
||||
automatically terminate your rights under this License. However,
|
||||
parties who have received copies, or rights, from you under this
|
||||
License will not have their licenses terminated so long as such
|
||||
parties remain in full compliance.
|
||||
|
||||
|
||||
10. FUTURE REVISIONS OF THIS LICENSE
|
||||
|
||||
The Free Software Foundation may publish new, revised versions
|
||||
of the GNU Free Documentation License from time to time. Such new
|
||||
versions will be similar in spirit to the present version, but may
|
||||
differ in detail to address new problems or concerns. See
|
||||
http://www.gnu.org/copyleft/.
|
||||
|
||||
Each version of the License is given a distinguishing version number.
|
||||
If the Document specifies that a particular numbered version of this
|
||||
License "or any later version" applies to it, you have the option of
|
||||
following the terms and conditions either of that specified version or
|
||||
of any later version that has been published (not as a draft) by the
|
||||
Free Software Foundation. If the Document does not specify a version
|
||||
number of this License, you may choose any version ever published (not
|
||||
as a draft) by the Free Software Foundation.
|
||||
|
||||
|
||||
ADDENDUM: How to use this License for your documents
|
||||
|
||||
To use this License in a document you have written, include a copy of
|
||||
the License in the document and put the following copyright and
|
||||
license notices just after the title page:
|
||||
|
||||
Copyright (c) YEAR YOUR NAME.
|
||||
Permission is granted to copy, distribute and/or modify this document
|
||||
under the terms of the GNU Free Documentation License, Version 1.1
|
||||
or any later version published by the Free Software Foundation;
|
||||
with the Invariant Sections being LIST THEIR TITLES, with the
|
||||
Front-Cover Texts being LIST, and with the Back-Cover Texts being LIST.
|
||||
A copy of the license is included in the section entitled "GNU
|
||||
Free Documentation License".
|
||||
|
||||
If you have no Invariant Sections, write "with no Invariant Sections"
|
||||
instead of saying which ones are invariant. If you have no
|
||||
Front-Cover Texts, write "no Front-Cover Texts" instead of
|
||||
"Front-Cover Texts being LIST"; likewise for Back-Cover Texts.
|
||||
|
||||
If your document contains nontrivial examples of program code, we
|
||||
recommend releasing these examples in parallel under your choice of
|
||||
free software license, such as the GNU General Public License,
|
||||
to permit their use in free software.
|
||||
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Reference in New Issue
Block a user