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Diff for /pta/pta-accounts.5 between version 1.2 and 1.3

version 1.2, 2020/09/27 15:38:25 version 1.3, 2020/10/04 13:00:24
Line 112  for statistical accounts
Line 112  for statistical accounts
 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 142  revenues and expenses do not represent values at rest
Line 142  revenues and expenses do not represent values at rest
 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.
Legend:
Removed from v.1.2  
changed lines
  Added in v.1.3
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