r19629 - gnucash-docs/trunk/guide/C - Spruce up DocBook tags usage and delete redundant note
Yawar Amin
yawaramin at code.gnucash.org
Sun Oct 3 18:47:49 EDT 2010
Author: yawaramin
Date: 2010-10-03 18:47:49 -0400 (Sun, 03 Oct 2010)
New Revision: 19629
Trac: http://svn.gnucash.org/trac/changeset/19629
Modified:
gnucash-docs/trunk/guide/C/ch_accts.xml
gnucash-docs/trunk/guide/C/ch_oth_assets.xml
Log:
Spruce up DocBook tags usage and delete redundant note
Delete guilabel tags below section titles with same wording (redundant).
Delete note about debit and credit effects on asset accounts because it's
effectively the same as note `More on Debits and Credits' at the end of
Section 3.2.2 (Income and Expense Accounts). Replace GnuCash name with
defined app entity. Use tip tags for tips. Use an xref tag for a reference.
Modified: gnucash-docs/trunk/guide/C/ch_accts.xml
===================================================================
--- gnucash-docs/trunk/guide/C/ch_accts.xml 2010-10-03 22:47:42 UTC (rev 19628)
+++ gnucash-docs/trunk/guide/C/ch_accts.xml 2010-10-03 22:47:49 UTC (rev 19629)
@@ -136,11 +136,6 @@
(<emphasis>Income</emphasis>), and 1 expense account
(<emphasis>Expense</emphasis>).</para>
- <para><emphasis>Please Note:</emphasis> For all &app; asset accounts, a
- <emphasis>debit</emphasis> (left-column value entry) increases the account
- balance and a <emphasis>credit</emphasis> (right-column value entry)
- decreases the balance.</para>
-
<para>These &app; account types are presented in more detail
below.</para>
@@ -200,7 +195,7 @@
<listitem>
<para><guilabel>Other Assets</guilabel> No matter how diverse they
- are, GnuCash handles many other situations easily. The group
+ are, &app; handles many other situations easily. The group
category, <quote>Other Assets</quote>, covers all assets not listed above.</para>
<para>Accounts are repositories of information used to track or record
Modified: gnucash-docs/trunk/guide/C/ch_oth_assets.xml
===================================================================
--- gnucash-docs/trunk/guide/C/ch_oth_assets.xml 2010-10-03 22:47:42 UTC (rev 19628)
+++ gnucash-docs/trunk/guide/C/ch_oth_assets.xml 2010-10-03 22:47:49 UTC (rev 19629)
@@ -45,8 +45,8 @@
<sect1 id="accts-oa2">
<title>Other Assets Described</title>
<sect2 id="accts-oa3">
- <title>Current Assets Described</title>
- <para><guilabel>Current Assets</guilabel> are those activities whose
+ <title>Current Assets</title>
+ <para>Current Assets are those activities whose
normal expected life would be one year or less. Such activities could
be tracking reimbursable expenses, travel advances, short-term loans
to a friend or family member, prepaid expenses, annual insurance
@@ -56,9 +56,9 @@
</para>
</sect2>
<sect2 id="accts-oa4">
- <title>Long-term (Fixed) Assets Described</title>
- <para><guilabel>Long-term (Fixed) Assets</guilabel> are those
- activities whose normal expected life exceeds 1 or more years. This
+ <title>Long-term (Fixed) Assets</title>
+ <para>Long-term (Fixed) Assets are those
+ activities whose normal expected life exceeds one or more years. This
grouping covers both tangible and intangible assets. Examples of
tangible assets are land, buildings, and vehicles (cars, trucks,
construction equipment, factory presses, etc.) Intangible assets
@@ -78,7 +78,7 @@
</para>
<sect2 id="accts-oa6">
<title>Short-term Receivables</title>
- <para><guilabel>Short-term Receivables.</guilabel> This kind of account
+ <para>This kind of account
is useful to reflect an agreement made with someone you trust.
Suppose you lent someone $500 and he agreed to repay you $50 a month.
If he paid on time, the loan you made would be paid off within a year,
@@ -89,16 +89,18 @@
$500. Each time you receive Joe’s payment you record $50 debit
(increase) to Bank and credit (decrease) LoanToJoe.</para>
- <para>[Note: don’t become confused by the use of the word <quote>Loan</quote>.
+ <tip>
+ <para>Don’t become confused by the use of the word <quote>Loan</quote>.
<quote>Loan-To</quote> is the tipoff that you really have a receivable, that is,
you will receive from Joe, the money you previously loaned. Until he
actually pays the money owed you, you reflect his debt in your books
by an account describing your expectation–you will receive the
- money owed you, hence the word <quote>receivable</quote>.]</para>
+ money owed you, hence the word <quote>receivable</quote>.</para>
+ </tip>
</sect2>
<sect2 id="accts-oa7">
<title>Reimbursable Expenses</title>
- <para><guilabel>Reimbursable Expenses.</guilabel> This kind of activity
+ <para>This kind of activity
is one in which you spend your own money on behalf of someone else
(your employer, perhaps) and later you receive repayment of what you
spent. The case might be a business trip. The employer has a policy
@@ -159,18 +161,20 @@
Reimbursable Expense account. If not, reconcile until you identify
the difference.</para>
- <para>[Sometimes there are small differences that don’t match an
+ <tip>
+ <para>Sometimes there are small differences that don’t match an
individual entry. In those cases divide the amount by 2 or by 9. If
the unresolved amount is divisible by two, it suggests that both you
and the employer entered the item in the same manner: both as debits
or both as credits. If it is divisible by 9, then likely one of you
transposed adjoining numbers; e.g., one entered 69 and the other
entered 96. If the difference is divisible neither by 2 or by 9, then
- it could be that more than one error is present.]</para>
+ it could be that more than one error is present.</para>
+ </tip>
</sect2>
<sect2 id="accts-oa8">
<title>Travel Advances</title>
- <para><guilabel>Travel Advances.</guilabel> These are very similar to
+ <para>These are very similar to
Reimbursable Expenses. The difference is that someone gives you
money first; you spend it, and then you give a report accounting for
what you spent it on. The report is supported by invoices establishing
@@ -214,14 +218,14 @@
manner causes the account to always show the amount that is owed the
employer.</para>
- <para>See the Reimbursable Expense discussion above for what to do if
+ <para>See <xref linkend="accts-oa7"/> above for what to do if
the employer does not accept an item the employee put on the travel
advance reimbursement request report. The difference resolution effort
is essentially the same for both types of accounts.</para>
</sect2>
<sect2 id="accts-oa9">
<title>Prepaid Premiums or Prepaid Rent</title>
- <para><guilabel>Prepaid Premiums or Prepaid Rent.</guilabel> Some types of
+ <para>Some types of
expenses are usually billed as semi-annual or annual amounts. For
example, the insurance industry will bill home insurance annually,
while car insurance premiums can be annual or semi-annual. For those
@@ -250,7 +254,7 @@
</sect2>
<sect2 id="accts-oa10">
<title>Suspense or Wash Accounts</title>
- <para><guilabel>Suspense or Wash Accounts.</guilabel> The purpose of
+ <para>The purpose of
these accounts is to provide a device to track <quote>change of mind</quote> situations.
The objective of these accounts is to provide a temporary location to
record charges and credits that are not to be included permanently in
@@ -344,7 +348,7 @@
improvements, intangibles, vehicles and other equipment.</para>
<sect2 id="accts-oa13">
<title>Land</title>
- <para><guilabel>Land</guilabel> is not a wasting asset. That is, it
+ <para>Land is not a wasting asset. That is, it
does not get used up over time and rarely suffers damage such that it
loses value. For that reason, it usually is recorded at cost at the
time of purchase. Appreciation in its value over decades is not recorded
@@ -373,7 +377,7 @@
</sect2>
<sect2 id="accts-oa14">
<title>Buildings</title>
- <para><guilabel>Buildings</guilabel> are the man-made <quote>caves</quote> in which
+ <para>Buildings are the man-made <quote>caves</quote> in which
much of life’s human interaction occurs. These structures are wasting
assets, because in their use they or their components gradually wear.
Over time they begin to lose some of their function and they can suffer
@@ -394,7 +398,7 @@
</sect2>
<sect2 id="accts-oa15">
<title>Leasehold Improvements</title>
- <para><guilabel>Leasehold Improvements.</guilabel> When a business does
+ <para>When a business does
not own the building where it operates, and instead has a long-term
lease, it is not uncommon for the business tenant to make improvements to
the premises so that the structure obtains both function and appearance
@@ -409,7 +413,7 @@
<sect2 id="accts-oa16">
<title>Vehicles or Equipment</title>
- <para><guilabel>Vehicles or Equipment</guilabel> of all kinds usually
+ <para>Vehicles or Equipment of all kinds usually
last for several years, but their useful lives are much shorter than
that of assets that have little movement in their functioning. Because
they do wear out over time, common accounting practice in business is
@@ -426,7 +430,7 @@
</sect2>
<sect2 id="accts-oa17">
<title>Intangibles</title>
- <para><guilabel>Intangibles.</guilabel> The mechanics of accounting (debiting
+ <para>The mechanics of accounting (debiting
and crediting appropriate accounts) for these assets are relatively simple,
much the same as for any of the above assets. Where the difficulty lies
is in their valuation, which is an advanced topic and not something that
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