Concept Guide

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Road towards 2.0

This page is just a temporary page to keep track of the progress of the concept guide, as well as what needs to be done with it. Please feel free to add to it, with various thoughts and comments. Especially in things that needs to be clearer, or items that are missing etc.

Check out document

 svn checkout http://svn.gnucash.org/repo/gnucash-docs/trunk gnucash-docs

Review

Please read through the svn version of Concept Guide (or from SVN as above) and indicate on this wiki which areas need to be reworked, modified, deleted, added, or left unchanged.

We can use this wiki page to discuss what should be in the guide, and which examples. Later on, we can use the gnucash-devel list to send out the raw text for quick reviews

Updating the concept guide

Please co-ordinate and inform of your intentions on gnucash-devel as well as on this wiki.

  1. Have a read of the Gnome documentation documents.
    1. http://library.gnome.org/devel/gdp-handbook/stable/
    2. http://library.gnome.org/devel/gdp-style-guide/stable/
  2. Ensure you have the latest copy from subversion
    • svn update
  3. Update the Wiki, Move the chapter to Ongoing work
  4. Add revision and your name to the authors block. See sample below
 <!--
      (Do not remove this comment block.)
  Version: 1.9.x
  Last modified: April 16th 2006
  Version: 1.8.4
  Last modified: April 10th 2004
  Maintainers: 
               Chris Lyttle <chris@wilddev.net>
  Author:
  		Jon Lapham <lapham@extracta.com.br>
  	Updated	Bengt Thuree <bengt@thuree.com>
  Originally written by Carol Champagne.
  Translators:
               (translators put your name and email here)
-->
  1. Modify the xml file, and check the result with yelp
    • I am using scite as my editor, a plain editor like gedit, but it can "compress" the various tag pairs. Or use emacs with docbook extension
    • yelp gnucash-guide.xml
    • The XMLmind XML editor for Windows is free for personal use, and works fine. It also validates as well as clean up the XML code.
      • www.xmlmind.com/xmleditor
  2. For screenshots
    • Ensure you are using the default Gnome theme (ClearLooks)
    • Make the screenshots as small as possible
    • Use GIMP to take the screen shots (Aquire with delay)
    • Use Gimp --> Image --> Scale to ensure the width is max 510 pixels.
    • Save screenshot as a png file.
    • Ensure you are using the standard C locale. LANG=C ./gnucash
  3. Spell Check the document.
  4. Clean up docbook tags
    • xmllint --valid --noout gnucash-guide.xml
    • yelp gnucash-guide.xml
    • xmlto -o /tmp txt gnucash-guide.xml
  5. Prepare a text diff (if new file, or major formatting changes)
## SVN gnucash-guide.xml
xmlto -o /tmp txt gnucash-guide.xml
rename /tmp/gnucash-guide.txt to /tmp/gnucash-guide.svn.txt

## Modified gnucash-guide.xml
xmlto -o /tmp txt gnucash-guide.xml
rename /tmp/gnucash-guide.xml to /tmp/gnucash-guide.new.xml

diff -u /tmp/gnucash-guide.svn.txt /tmp/gnucash-guide.new.txt
  1. Prepare an subversion diff
svn diff > MyChanges.diff
  1. Double check that the svn version has not been modified.
  2. Submit your contribution to the GnuCash team
    • Send the text based diff file to the -devel list (if major formatting changes or new file)
    • Send the subversion diff file to -devel (if minor changes)
    • Send the xml (if new file or if you did major formatting changes) to -devel
    • Send the screenshots directly to Chris, and other interested parties after some time passed to let comments have a chance to filter back.

Areas that need work

The following items have missing text in the existing guide, or just need more work

Ready for release

The following chapters have been review/modified and are ready for release

Ready for review

The following chapters have been modified and are ready for review

  • 1. Overview
  • 3. Accounts
  • 4. Transactions
  • 5. Checkbook
  • 6. Credit Cards
  • 7. Loans
  • 8. Investments
  • 9. Capital Gains
  • 10. Multiple Currencies
  • 11. Depreciation
  • 12. Accounts Receivable
  • 13. Accounts Payable
  • 14. Payroll

Ongoing work

  • Accounts, Chapter 3 Updates

GnuCash Tutorial and Concepts Guide

This document title duplicates the title of the official GnuCash software documentation that currently exists [1] as part of the information available to current and new users of the GnuCash double-entry accounting freeware product.

However, the official document as it exists currently covers features only through version 2.2.[2] The current stable version is 2.2.9 [2], and that is soon to be updated and replaced by the pending version 2.4.

Because the introduction of new features has exceeded the pace at which the documentation has been able to keep current, this page is intended to be a repository for new feature descriptions and instructions how-to-use those features. The intent is to provide easy access for gnucash users to review the proposed documentation with the end result of stamping it approved or identifying shortcomings that need update and correction.

Once that process has resulted in the content reaching a stable point, that portion of the new documentation will be moved into the official GnuCash Tutorial and Concepts Guide.

Since the official Guide is organized by chapters, all entries on this page will reference the place in the current official documentation that is intended as its ultimate destination.

Once integrated into the guide, the content here will be removed and a stub left indicating the date of integration into the official Guide.

The content below is intended to be added to Chapter 3 of the "Guide".

== ENHANCEMENT 1: == Expansion of "Other Assets" in asset descriptions in Guide Chapter 3. 

   <sect2 id="accts-gc-bsa3">
     <title>Expanding Other Assets</title>

   <para>This section introduces current and long-term or fixed assets.  It 
   then is followed in other sections by descriptions of many instances of these 
   assets and the way to record them in your chart of accounts.</para>

     <orderedlist>        
       <listitem>
         <para><guilabel>Current Assets</guilabel> are those activities whose 
         normal expected life would be one year or less.  They also are those 
         assets that are easy, or relatively easy, to convert to cash, which is 
         the most liquid of all assets.  Such activities could be tracking 
         reimburseable expenses, travel advances, short-term loans to a friend 
         or family member, prepaid expenses, annual insurance premium amortiza
         tion, and so on.  The individual entity could have many other kinds 
         of short term activities that reflect what it is doing.  [See below 
         for descriptions and comments about these items.]</para>
       </listitem>

     <listitem>
         <para><guilabel>Long-term (Fixed) Assets</guilabel> are those 
         activities whose normal expected life exceeds 1 or more years.  They 
         are fixed (not in the sense that they no longer are broken) because 
         they are not easily converted to liquid or near-liquid assets. This 
         grouping covers both tangible and intangible assets. Examples of 
         tangible assets are land, buildings, and vehicles (cars, trucks, 
         construction equipment, factory presses, etc.)  Intangible assets 
         include such things as patents, copy rights, goodwill, etc.  Because 
         the lives of some of these assets show wear and tear and deterioration 
         in value over time, businesses and individuals can allow for that 
         diminution in value by calculating depreciation on such assets.  For 
         example, land normally does not depreciate, but buildings do, as do 
         equipment and vehicles.  [See below for further informaton about all 
         these items.]
         </para>
       </listitem>
      </orderedlist>
      </sect2>

   <sect2 id="accts-gc-bsa4">
     <title>CURRENT ASSETS</title>
         <para>This section explains short-term receivables, reimburseable expenses,
         travel advances, prepaid premiums, prepaid rent, suspense or wash accounts.
         </para>

     <orderedlist>
       <listitem>
         <para><guilabel>Short-term Receivables</guilabel> This kind of account 
         is useful to reflect an agreement made with someone you trust.  
         Suppose you lent someone $500 and he agreed to repay you $50 a month.  
         If he paid on time, the loan you made would be paid off within a year, 
         which is why it is classified as a short-term receivable.  So you 
         could record that loan initially in this account tree: Other Asset>
         Current Asset>LoanToJoe.  At the time you gave him the money your 
         entry is debit (increase) LoanToJoe $500 and credit (decrease) Bank 
         $500.  Each time you receive Joe's payment you record $50 debit 
         (increase) to Bank and credit (decrease) LoanToJoe.</para>

         <para>[Note: don't become confused by the use of the word "Loan".  
         "Loan-To" is the tipoff that you really have a receivable, that is, 
         you will receive from Joe, the money you previously loaned.  Until he 
         actually pays the money owed you, you reflect his debt in your books 
         by an account describing your expectation -- you will receive the 
         money owed you, hence the word "receivable".]</para>
      </listitem>

      <listitem>
         <para><guilabel>Reimburseable Expenses</guilabel> This kind of activity 
         is one in which you spend your own money on behalf of someone else 
         (your employer, perhaps) and later you receive repayment of what you 
         spent.  The case might be a business trip. The employer has a policy 
         of covering (paying for) all expenses that he authorizes.  After the 
         trip is over, the employee submits a report listing dates and amounts 
         spent with receipts for all the expenditures.  The employer reviews 
         the report and pays for all items that he considers belongs to his 
         business.  [Normally, employees know in advance what the employer will 
         reimburse, so only those items are recorded as a reimburseable expense 
         on the employee's books.]</para>

         <para>Because a business trip can involve different kinds of expenditures 
         (air travel, logdging, transportation at the destination, etc.), 
         different kinds of expenditures would be recorded in the one account 
         as long as the expenditures all related to the same trip.  In other 
         words, if a second trip is made before the first is fully settled, a 
         second account for a diffent event could be set up.  It would make 
         sense to do this, if it would help to keep separate all the details of 
         one trip from those of another.  It is up to the person making the 
         trip to decide how much trouble it would be to put separate trips in 
         separate accounts or to put them all in the same account.</para>  

         <para>Recording the expenditures on the trip would be much the same.  
         That is, if you paid by cash you would debit (increase) the reimburse
         able expense account for the money paid in cash and credit (decrease) 
         the Bank account for the payment made.  If the traveler paid by credit 
         card, the debit side would be the same as just described,  but the 
         credit (here, an increase) would be to the account for the credit card 
         company.</para> 

         <para>When you received your reimbursement, then the journal entry to 
         record receipt of the funds from the employer would be:  debit (in
         crease) Bank for the check amount; credit (decrease) the reimburseable 
         expense account for the check amount.  If it turns out that the 
         reimburseable expense account is not zero balance, then it means that 
         there is a difference between you and the employer in handling the expense, 
         which difference needs to be investigated.  If the balance is a debit 
         (a positive balance), your account has some money that was not reimbursed.  
         If the balance is a credit (a negative balance), you were paid for more 
         than what you recorded as due you. In both of those situations you should 
         reconcile the difference between what you recorded and what was paid.  
         That effort should disclose exactly what is causing the discrepancy.  
         You may need to contact the employer's bookkeeper to know what happened 
         on that side of the transaction.</para>

         <para>In the event the employer refused to reimburse you for an 
         expenditure, that effectively makes it your expense.  In that case, you 
         would make this entry: debit (increase) your own Expense (appropriate
         ly named) and credit (decrease) the Reimburseable Expense account.  
         That entry should result in a zero balance in the Reimburseable 
         Expense account.  If not, reconcile until you identify the difference.</para>

         <para>[Sometimes there are small differences that don't match an individual 
         entry.  In those cases divide the amount by 2 or by 9.  If the unresolved 
         amount is divisible by two, it suggests that both you and the employer 
         entered the item in the same manner: both as debits or both as credits.  
         If it is divisible by 9, then likely one of you transposed adjoining 
         numbers; e.g., one entered 69 and the other entered 96.]</para>
      </listitem>

      <listitem>
         <para><guilabel>Travel Advances</guilabel> These are very similar to 
         Reimbursable Expenses.  The difference is that someone gives you his 
         money first; you spend it, and then you give a report accounting for 
         what you spent it on.  The report is supported by invoices establishing 
         who, what, where, when, and how much for each expenditure.  In the 
         Reimburseable Expense case, you spent your money first and later 
         recovered it.</para>

         <para>In this situation you record on your books this entry:  debit 
         (increase) Bank for the travel advance amount (say, $500) received; 
         credit (increase) short-term liability>Travel Advance ($500).  This is 
         a liability because you are not gifted with the money, but only loaned 
         it for the purpose of having funds to spend when doint the employer's 
         business.</para>

         <para>Frequently, the way these monetary arrangements work is that at 
         the beginning of the salesman's employment, he receives the advance 
         and monthy (or more frequently) turns in a report about who, what, 
         where, when, and how much he spent.  The money in the report is paid 
         to him in the amount the report asks for, assuming all was approved.
         </para>

         <para>During the period after receiving the advance and before filing 
         a request for reimbursement report, he can record his expenditures into 
         the advance account, the liability account.  If he does that, the balance 
         in the account will show how much of the advance he has not yet spent 
         (assuming the Travel Advance balance is a credit).  If no mistakes have 
         been made and all expenses are approved, then the sum of the unspent 
         account balance and the reimbursing check amount will equal the original 
         travel advance amount.</para>

         <para>That he records the travel expenses to this advance account (and 
         not to his own expense accounts) makes sense, because he is spending 
         his employer's money for the employer's authorized expenses.  He is 
         not spending his own money for his own books to record as his expenses.
         </para>

         <para>When he receives the report reimbursement (say, $350), he debits 
         (increases) Bank, and credits (increases) Travel Advance, assuming 
         that previously he had been recording expenditures to the travel 
         advance account.  Tracking activity in this manner causes the account 
         always to show the amount that he owes the employer.</para>

         <para>See the Reimburseable Expense discussion above for what to do if 
         the employer does not accept an item the employee put on the travel 
         advance reimbursement request report.  The difference resolution effort 
         is essentially the same for both types of accounts.</para>
      </listitem>

      <listitem>
         <para><guilabel>Prepaid Premiums or Prepaid Rent</guilabel> Some types of 
         expenses are usually billed as semi-annual or annual amounts.  For 
         example, the insurance industry will bill home insurance annually, 
         while car insurance premiums can be annual or semi-annual.  For those 
         that pay an amount that covers several months or a full year, the 
         proper accounting treatment is to reflect in each accounting period 
         the amount that expresses the benefit applying to that period.</para>

         <para>In the case of someone who pays a full-year's insurance premium 
         at the beginning of the insurance period, the entry to record this is 
         debit (increase) Prepaid Insurance Premium for say, $1200, and credit 
         (decrease) Bank for $1200.</para>

         <para>Then a monthly recurring journal entry (scheduled transaction) 
         is created that debits (increases) Insurance Expense $100 and credits 
         (decreases) Prepaid Insurance Premium $100.  This technique spreads 
         the cost over the periods that receive the insurance coverage benefit.  
         Businesses following generally accepted accounting practices would 
         normally use this technique, especially if they had to present 
         financial statements to banks or other lenders.  Whether idividuals do 
         depends on the person and how concerned they are to match cost with 
         benefit across time periods.  Another factor influencing use of this 
         technique would be the number of such situations the person encounters.  
         It is relatively easy to remember 1 or two, but more difficult if 
         having to manage 10 to 20.  You would set up as many or as few as proved
         useful and important to you.</para>
      </listitem>

      <listitem>
         <para><guilabel>Suspense or Wash Accounts</guilabel> The purpose of 
         these accounts is to provide a device to track "change of mind" situations.  
         Say, in the grocery store you see canned vegetables on sale, so you buy 
         6 cans.  When you come home and are putting things in the cupboard you 
         discover you already had 12 cans.  You decide to return the 6 you just 
         bought.  Some persons in this situation would charge (increase) the whole 
         bill to Grocery Expense; and when they returned the cans, they would 
         credit (decrease) Grocery Expense.  That is one way of handling that.  
         It works fine if that happens once in awhile.</para>

        <para>When there are several persons shopping and at several vendors, 
        there can be a case where there are several returns happening at once 
        and in overlapping time frames.  In that case the Wash Account is 
        charged (increased) at time of changing the mind, and either Bank 
        (decreased) or Credit Card (increased) is credited.  When the return 
        occurs, the reverse happens: Bank is debited (increased) or Credit Card 
        is debited (decreased) for the cash value of the returned items and the 
        Wash Account is credited (decreased) in the same ammount.</para>

        <para>If the wash account has a non-zero balance, scanning the debit 
        and credit entries in the account will show the non-matched items.  
        That is, debits not matched by offsetting credits indicate items 
        intended to be returned but not yet.  The reverse (credits not matched 
        by offsetting debits) indicates that returns were made but the original 
        charge was not recorded in the Wash Account. These differences can be 
        cleared up by returning unreturned items or recording charges (debits) 
        for items already returned.  The mechanics of doing that likely will be
        finding the original expense account the item was charged to and making
        an entry like: debit Wash Account, credit original expense.</para>
      </listitem>       
     </orderedlist> 
    </sect2>

   <sect2 id="accts-gc-bsa5">
     <title>SHORT OR LONG-TERM ASSETS</title>
         <para>This section explains why some types of assets may be short or 
         long term and gives an example.
         </para>

     <orderedlist>
       <listitem>
        <para>An example is deposits (e.g., utility, rental, security).  If the 
        deposit agreement contains a provision to recover the deposit at the 
        end of a year, the treatment could be that of a short-term asset.  
        However, when the agreement is that the deposit holder returns the 
        funds only upon successful inspection at the end of the relationship, 
        then at the start of the relationship or agreement, the person paying 
        the deposit has to decide whether to write it off as a current expense 
        or to track it for eventual recovery at the end of the agreement 
        (usually, moving to a new location).</para>

        <para>Whichever decision is made, the accounting treatment is to debit 
        (increase) expense [assuming the write-off decison] or debit (increase) 
        Deposts Receivable [assuming the intent is to recover the deposit in 
        the future] and credit (decrease) Bank for the amount of the deposit.
        </para>
       </listitem>       
      </orderedlist>
     </sect2>

   <sect2 id="accts-gc-bsa6">
     <title>LONG-TERM (FIXED) ASSETS</title>
         <para>This section illustrates long-term assets by a discussion of land,
         buildings, leasehold improvements, intangibles, vehicles and other 
         equipment.</para>

     <orderedlist>
       <listitem> 
        <para><guilabel>Land</guilabel> is not a wasting asset.  That is, it 
        does not get used up over time.  For that reason, it usually is recorded 
        at cost at the time of purchase.  Appreciation in its value over decades 
        is not recorded and is not recognized in any way on the books of the owner.  
        It is only after land has been sold that sale price and purchase cost are 
        compared to calculate gain or loss on sale.</para>

        <para>Land is frequently sold/purchased in combination with structures 
        upon it.  That means that the cost has to become separated from the 
        cost of structures on it.  Land valuation is usually part of the trans-
        fer of ownership process and its value is shown on the purchase documents 
        separately from that of the structures on it.</para>

        <para>Land values shown on purchase documents frequently arise from the
        process of value determination managed by assessors whose job it is 
        to assign values to land for tax purposes.  Local and regional areas of
        a state or province use the values determined by assessors in their tax
        formulas, which provide revenues for local and regional governing 
        authorities to finance their required community services.</para>

        <para>Should land be acquired in a situation not subject to a history of 
        land valuation by a formal valuation system, then the purchaser can appeal 
        to real estate agents and an examination of recent sale transactions for 
        information that would allow calculating a reasonable amount to express 
        the value of the land.</para>
       </listitem>       

       <listitem>
        <para><guilabel>Buildings</guilabel> are the man-made "caves" in which 
        much of life's human interaction occurs.  These structures are wasting
        assets, because in their use they or their components gradually wear.  
        Over time they begin to lose some of their function and they can suffer
        damage due to the elements or human action.</para>

        <para>Accepted accounting practice is to record the cost of the building 
        determined at time of ownership transfer (purchase) or at conclusion of all  
        costs of construction.  Because buildings are frequently used for decades, 
        and due to the need to be able to calculate gain or loss on sale, 
        accounting practice preserves the original cost by not recording declines 
        in value in the account containing the original purchase or construction 
        cost.</para>

        <para>Instead, the depreciation technique is used to show [in the 
        balance sheet] the structure's net book value [original cost reduced by 
        accumulated depreciation].  Depreciation is a separate topic treated 
        elsewhere in this Guide.</para>
       </listitem>

       <listitem>
        <para><guilabel>Leasehold Improvements</guilabel> Where a business does 
        not own the building where it does business, and instead has a long-term
        lease, it is not uncommon for the business tenant to make improvements to
        the premises so that the structure obtains both function and appearance 
        that enhances conducting its business activities.</para>

        <para>In these cases, the expenditures that the business incurs are recorded 
        in a Leasehold Improvements account: increase (debit) Leasehold Improvements,
        decrease (credit) Bank or increase (credit) a suitable liability account 
        [which could be a liability to a contractor or a bank or a credit card, 
        etc.].</para>
       </listitem>

       <listitem>
        <para><guilabel>Vehicles or Equipment</guilabel> of all kinds usually 
        last for several years, but their useful lives are much shorter than 
        that of assets that have little movement in their functioning.  Because 
        they do wear out over time, common accounting practice in business is 
        to record depreciation using life spans and depreciation methods 
        appropriate to the nature and use of the asset.  Frequently, the life 
        and depreciation methods chosen are influenced by what is permitted per 
        tax regulations for the kind of asset being depreciated.</para>

        <para>While depreciation usually is used by businesses, individuals can 
        do so as well depending on being recognized as able by taxing authorities; 
        or if their personal wealth is so large that it is necessary to employ 
        accountants to track and manage their holdings to take advantage of tax
        benefits permitted by law.</para>
       </listitem>  

       <listitem>
        <para><guilabel>Intangibles</guilabel> The mechanics of accounting (debiting 
        and crediting appropriate accounts) for these assets are relatively simple,
        much the same as for any of the above assets.  Where the difficulty lies 
        is in their valuation, which is an advanced topic and not something that 
        individual persons and small businesses would likely encounter.  For that 
        reason further discussion of items such as patents, copyrights, goodwill, 
        etc. are left for an advanced accounting discussion.  [You can request 
        such a discussion by contacting the Gnucash developers list 
        (gnucash-devel@gnucash.org).]
        </para>
       </listitem>            
      </orderedlist>
     </sect2>

Remaining work

The chapters below have not been modified/checked since the 1.8 series.

General

  • Add screenshots for the budget chapter

Personal

Business

Appendix

  • A. Migration Guide
  • B. Frequent Asked Questions (we need to update with the valid FQA)

Thoughts and comments

  • Reports -
    • Add a sub chapter in each chapter regarding to Reports valid to current chapter
    • Add a separate chapter with an overview of the current reports
  • Make examples with separate accounts for each stocks/brokearage income/expense, so we can track each stocks costs
  • Ensure the account structure and names follow the default convention (Change "Starting Values" to "Opening Balances" for instance)
  • One datafile per chapter, and the chapter has to explain how to create the datafile with all its entries.
  • If you have multiple bank accounts with one bank the following should be an example?
    • Asset:Bank:CitiBank:Saving
    • Asset:Bank:CitiBank:ATM
  • Multiple currencies
    • the business features are all currently single-currency reference
    • Equity:Opening Balance:USD
    • Equity:Opening Balance:AUD
    • Income:Saving:CitiBank:Interest (where CitiBank is all in USD)
    • Expenses:Bank:CitiBank:Interest (where CitiBank is all in USD)
    • Expenses:Bank:CitiBank:Charges (where CitiBank is all in USD)
    • Income:Saving:Boom:Interest:HKD (boom has one USD and one HKD account)
    • Income:Saving:Boom:Interest:USD (boom has one USD and one HKD account)
  • Investments
    • Verify Capital Gains/Dividens in reports. Details
    • When you create a commodity, you should also directly create the Dividend account
    • How to Add / Remove shares
    • How to move shares between brokerage accounts.
    • How to do imediate re-invest dividend
    • How to buy shares with NON-Default currency
      • Current workaround: Buy the shares from the BANK account, and right click on the stock purchase row and select "Edit Exchange Rate"
Default currency AUD (not HKD)
Commodity Stock_1
Assets:Banks:Boom:HKD
Assets:Brokerage Accounts:Boom:Stock_1
Expenses:Investments:Commission:Boom_HKD
Income:Investments:Dividend:Boom_HKD:Stock_1
Open Assets:Banks:Boom:HKD account
Buy Stocks 
                Assets:Banks:Boom:HKD                                   Withdrawal 10,000
                Expenses:Investments:Commission:Boom_HKD    Deposit 500
                Assets:Brokerage Accounts:Boom:Stock_1      Deposit 9,500
Right click on the last row, and select "Edit Exchange Data"
In the following pop up window, enter the actual number of stocks in the last entry box 
 (not the default entry box)
  • Assets
    • Personal loan to a friend (Assets:Money owed to you:<Friends name>)
    • Depreciation of private assets like Car and other items (house, horse etc)
  • QIF Import
    • Migrating from Quicken/Money
      • I think we need to come with more details on this area? (expand on 2.7. Importing QIF Files, and Appendix A)
    • Ensure that the numbers in the QIF file do not contain " " (http://bugzilla.gnome.org/show_bug.cgi?id=121443)
    • Sample of QIF file, and links to more samples
Retrieved from "https://code.gnucash.org/wiki/index.php?title=Concept_Guide&oldid=6505"