version 1.1, 2020/09/27 14:35:34 |
version 1.3, 2020/10/04 13:00:24 |
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.Os |
.Os |
.Sh NAME |
.Sh NAME |
.Nm pta-accounts |
.Nm pta-accounts |
.Nd account definition list for the plain text accounting program |
.Nd account definition list for plain text accounting |
.Sh DESCRIPTION |
.Sh DESCRIPTION |
The file |
The file |
.Pa accounts.txt |
.Pa accounts.txt |
Line 112 for statistical accounts |
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Line 112 for statistical accounts |
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It is recommended but not required that all account numbers |
It is recommended but not required that all account numbers |
in a given bookkeeping file have the same length. |
in a given bookkeeping file have the same length. |
.Ss Account types |
.Ss Account types |
To correctly assign account types, it is crucial to remeber the |
To correctly assign account types, it is crucial to remember the |
following distinctions. |
following distinctions. |
.Pp |
.Pp |
Balances on asset, liability, and equity accounts |
Balances on asset, liability, and equity accounts |
Line 125 Assets are classified accourding to the physical or le |
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Line 125 Assets are classified accourding to the physical or le |
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they currently take. |
they currently take. |
.Pp |
.Pp |
The sums of assets always equals the sum of equity and liabilities, |
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 |
subdivided according to who actually owns the values, and in which |
legal form, no matter in which physical form the value is currently |
legal form, no matter in which physical form the value is currently |
available. |
available. |
.Pp |
.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, |
outstanding shares, private deposits by the owner of the business, |
and retained earnings. |
and retained earnings. |
.Pp |
.Pp |
Line 142 revenues and expenses do not represent values at rest |
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Line 142 revenues and expenses do not represent values at rest |
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but changes of values, or more specifically, changes of equity, |
but changes of values, or more specifically, changes of equity, |
or even more specifically, changes of retained earnings. |
or even more specifically, changes of retained earnings. |
Revenues represent increases of equity; |
Revenues represent increases of equity; |
expenses reqresent decreases of equity. |
expenses represent decreases of equity. |
.Pp |
.Pp |
For example, buying an apple and eatiing it is an expense, |
For example, buying an apple and eatiing it is an expense, |
reducing equity. |
reducing equity. |
Line 183 On the other hand, trade laws of the same countries ma |
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Line 183 On the other hand, trade laws of the same countries ma |
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booking these revenues and increasing the values of the assets. |
booking these revenues and increasing the values of the assets. |
.El |
.El |
.Pp |
.Pp |
In contrast to many commercial accountig programs, |
In contrast to many commercial accounting programs, |
.Xr pta 1 |
.Xr pta 1 |
does not attempt to guide the user to conform to the particular |
does not attempt to guide the user to conform to the particular |
bookkeeping or legal system of any country. |
bookkeeping or legal system of any country. |