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version 1.1, 2020/09/27 14:35:34

version 1.2, 2020/09/27 15:38:25

Line 19

.Os

.Sh NAME

.Nm pta-accounts

.Nd account definition list for the plain text accounting program

.Nd account definition list for plain text accounting

.Sh DESCRIPTION

The file

.Pa accounts.txt

Line 125 Assets are classified accourding to the physical or le

they currently take.

.Pp

The sums of assets always equals the sum of equity and liabilities,

but in the case of equities and liabilites, this same sum is

but in the case of equity and liabilites, this same sum is

subdivided according to who actually owns the values, and in which

legal form, no matter in which physical form the value is currently

available.

.Pp

Equity is the value owned by the legal person themselves, for example

Equity is the value owned by the legal person themself, for example

outstanding shares, private deposits by the owner of the business,

and retained earnings.

.Pp

Line 183 On the other hand, trade laws of the same countries ma

booking these revenues and increasing the values of the assets.

.El

.Pp

In contrast to many commercial accountig programs,

In contrast to many commercial accounting programs,

.Xr pta 1

does not attempt to guide the user to conform to the particular

bookkeeping or legal system of any country.