=================================================================== RCS file: /cvs/pta/pta-accounts.5,v retrieving revision 1.1 retrieving revision 1.2 diff -u -p -r1.1 -r1.2 --- pta/pta-accounts.5 2020/09/27 14:35:34 1.1 +++ pta/pta-accounts.5 2020/09/27 15:38:25 1.2 @@ -1,4 +1,4 @@ -.\" $Id: pta-accounts.5,v 1.1 2020/09/27 14:35:34 schwarze Exp $ +.\" $Id: pta-accounts.5,v 1.2 2020/09/27 15:38:25 schwarze Exp $ .\" .\" Copyright (c) 2020 Ingo Schwarze .\" @@ -19,7 +19,7 @@ .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 @@ -125,12 +125,12 @@ 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 @@ -183,7 +183,7 @@ 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.