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Diff for /pta/pta-accounts.5 between version 1.1 and 1.4

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

version 1.4, 2020/10/04 13:50:48

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 112 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

Line 121 In the case of assets, these are values available to t

or legal person doing the bookkeeping, no matter who ultimately

owns them, like cash in the wallet or goods on the shelf,

even if some of the goods have been bought on credit.

Assets are classified accourding to the physical or legal form

Assets are classified according to the physical or legal form

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 liabilities, 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 142 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,

For example, buying an apple and eating it is an expense,

reducing equity.

On the other hand, buying twenty boxes of apples and displaying

them for sale in a shop is not an expense

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.

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