[GNC] The Meaning of Split (previously Example of multi-split feature of CSV importer?)

[David Cousens]

Michael et al,

I suspect that whether we use a term like entry or split, we will no doubt find circumstances in which the usage can
become confusing or ambiguous. Entry can also mean a number of different things depending upon the context. What is
perhaps more important is to define what is meant by such a term when used in GnuCash and define the context in which
that definition applies. Then we can provide back references to that definition in the documentation so what is meant is
clear. I personally found split confusing when I first came across it as there were several other common usages in the
financial literature, but I quickly moved past that once I had established a definition and context for that definition
in my head. Split has also made it into Intuit's usage as well (equally undefined)

I think 20 years of history is sufficient reason to stay with the current usage (which is also prevalent throughout the
code base) provided we have an unambiguous definition for split and the context in which it applies in the documentation
and adequate reference to that definition throughout the documentation.

David Cousens 


On Thu, 2019-03-21 at 18:17 +0000, Michael Hendry wrote:
> > On 21 Mar 2019, at 15:15, Adrien Monteleone <adrien.monteleone at lusfiber.net> wrote:
> > 
> > I’m not sure ‘ledger entry’ is a prime choice either. If we were to consider the pen and paper world, this is done
> > as a ‘journal entry’ but that entry always has two components (debit and credit) with at minimum two accounts
> > involved. I’m going to dig up my accounting textbook and see how they reference the entries but I’m going to hazard
> > an early guess that there is no mention of the individual parts of the transaction other than debit/credit.
> 
> Just checked my ancient primer, which starts a new business with a contribution of £3000 of capital from John Brown to
> the Cash Account.
> 
> Two ledger pages are created, one called “Cash Account” numbered “L1" and the other “Capital Account - John Brown”
> numbered “L2”.
> 
> On the Debit side of L1 there is a entry recording Capital of £3000 received from L2.
> 
> On the Credit side of L2 there is a corresponding entry of a transfer of Cash to L1.
> 
> These two separate but linked “Ledger Entries" make up the one “Transaction".
> 
> I’d be surprised if the overall process is different in the US, but the nomenclature might well diverge.
> 
> Regards,
> 
> Michael
> 
> > 
> > Regards,
> > Adrien
> > 
> > > On Mar 21, 2019, at 9:46 AM, D via gnucash-user <gnucash-user at gnucash.org> wrote:
> > > 
> > > It seems circular to say that there is a distinction between a simple and compound transaction, and then say a
> > > simple transaction is a special case compound transaction. Then we're back at defining the difference between,
> > > say, a "split" transaction versus a "multi-split" transaction, which we're trying to move away from as justifiably
> > > confusing.
> > > 
> > > Calling one a "simple" transaction, and the others "compound" seems like enough. Perhaps the explanation of the
> > > technical aspects of this (i.e., the structure of a two sided simple, as opposed to an n-sided {n>2} compound
> > > transaction), could use the term "split," as it is defined by  Gnucash. This would disambiguate the use of the
> > > term "split," such that it would only be used for this specific case. 
> > > 
> > > Regardless, I am still against the "Ledger entry" locution. 
> > > 
> > > Perhaps we need a translation from American English to British English...
> > > 
> > > David
> > > 
> > 
> > 
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Dr David R Cousens
B.Sc, M.Prof. Acc., Ph.D., G.C.Ed