=================================================================== RCS file: /cvs/pta/pta-accounts.5,v retrieving revision 1.2 retrieving revision 1.3 diff -u -p -r1.2 -r1.3 --- pta/pta-accounts.5 2020/09/27 15:38:25 1.2 +++ pta/pta-accounts.5 2020/10/04 13:00:24 1.3 @@ -1,4 +1,4 @@ -.\" $Id: pta-accounts.5,v 1.2 2020/09/27 15:38:25 schwarze Exp $ +.\" $Id: pta-accounts.5,v 1.3 2020/10/04 13:00:24 schwarze Exp $ .\" .\" Copyright (c) 2020 Ingo Schwarze .\" @@ -14,7 +14,7 @@ .\" ACTION OF CONTRACT, NEGLIGENCE OR OTHER TORTIOUS ACTION, ARISING OUT OF .\" OR IN CONNECTION WITH THE USE OR PERFORMANCE OF THIS SOFTWARE. .\" -.Dd $Mdocdate: September 27 2020 $ +.Dd $Mdocdate: October 4 2020 $ .Dt PTA-ACCOUNTS 5 .Os .Sh NAME @@ -112,7 +112,7 @@ for statistical accounts It is recommended but not required that all account numbers in a given bookkeeping file have the same length. .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. .Pp Balances on asset, liability, and equity accounts @@ -142,7 +142,7 @@ revenues and expenses do not represent values at rest but changes of values, or more specifically, changes of equity, or even more specifically, changes of retained earnings. Revenues represent increases of equity; -expenses reqresent decreases of equity. +expenses represent decreases of equity. .Pp For example, buying an apple and eatiing it is an expense, reducing equity.