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&rsquo;s payment you record $50 debit
           (increase) to Bank and credit (decrease) LoanToJoe.</para>
 
-          <para>[Note: don&rsquo;t become confused by the use of the word <quote>Loan</quote>.
+          <tip>
+          <para>Don&rsquo;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&ndash;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&rsquo;t match an
+          <tip>
+          <para>Sometimes there are small differences that don&rsquo;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&rsquo;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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