=================================================================== RCS file: /cvs/pta/pta-glossary.7,v retrieving revision 1.1 retrieving revision 1.4 diff -u -p -r1.1 -r1.4 --- pta/pta-glossary.7 2020/09/27 14:35:34 1.1 +++ pta/pta-glossary.7 2021/12/06 15:21:02 1.4 @@ -1,4 +1,4 @@ -.\" $Id: pta-glossary.7,v 1.1 2020/09/27 14:35:34 schwarze Exp $ +.\" $Id: pta-glossary.7,v 1.4 2021/12/06 15:21:02 schwarze Exp $ .\" .\" Copyright (c) 2020 Ingo Schwarze .\" @@ -14,12 +14,12 @@ .\" 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: December 6 2021 $ .Dt PTA-GLOSSARY 7 .Os .Sh NAME .Nm pta-glossary -.Nd fundamental terms used by the plain text accounting program +.Nd fundamental terms used for plain text accounting .Sh DESCRIPTION The following terms are fundamental to understanding .Xr pta 1 @@ -95,7 +95,7 @@ and the always cited in this order. A journal entry describes an elementary business transaction, 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 be a liability account (subtracting something there means reducing the debt) and the credit account would typically be an asset account, @@ -124,8 +124,8 @@ The format of the journal file is documented in A subaccount is a subset of the account entries of an account. Each subaccount is uniquely identified by the pair (account number, subaccount name). -For example, an account for fruits might contain subaccounts -for apples and oranges. +For example, an expense account for fruits might contain subaccounts +for purchases of apples and oranges. Currently, subaccounts cannot be divided further. For example, a sub-subaccount for Granny Smith within the subaccount for apples is not supported.