version 1.1, 2020/09/27 14:35:34 |
version 1.4, 2021/12/06 15:21:02 |
|
|
.Os |
.Os |
.Sh NAME |
.Sh NAME |
.Nm pta-glossary |
.Nm pta-glossary |
.Nd fundamental terms used by the plain text accounting program |
.Nd fundamental terms used for plain text accounting |
.Sh DESCRIPTION |
.Sh DESCRIPTION |
The following terms are fundamental to understanding |
The following terms are fundamental to understanding |
.Xr pta 1 |
.Xr pta 1 |
|
|
always cited in this order. |
always cited in this order. |
A journal entry describes an elementary business transaction, |
A journal entry describes an elementary business transaction, |
in the sense that it subtracts the amount from the debit account |
in the sense that it subtracts the amount from the debit account |
and adds the same amount the credit account. |
and adds the same amount to the credit account. |
For example, when paying off a debt, the debit account would typically |
For example, when paying off a debt, the debit account would typically |
be a liability account (subtracting something there means reducing |
be a liability account (subtracting something there means reducing |
the debt) and the credit account would typically be an asset account, |
the debt) and the credit account would typically be an asset account, |
Line 124 The format of the journal file is documented in |
|
Line 124 The format of the journal file is documented in |
|
A subaccount is a subset of the account entries of an account. |
A subaccount is a subset of the account entries of an account. |
Each subaccount is uniquely identified by the pair (account number, |
Each subaccount is uniquely identified by the pair (account number, |
subaccount name). |
subaccount name). |
For example, an account for fruits might contain subaccounts |
For example, an expense account for fruits might contain subaccounts |
for apples and oranges. |
for purchases of apples and oranges. |
Currently, subaccounts cannot be divided further. |
Currently, subaccounts cannot be divided further. |
For example, a sub-subaccount for Granny Smith within the subaccount |
For example, a sub-subaccount for Granny Smith within the subaccount |
for apples is not supported. |
for apples is not supported. |