gnucash-docs maint: Multiple changes pushed

Frank H.Ellenberger fell at code.gnucash.org
Sun Jun 23 16:41:05 EDT 2019


Updated	 via  https://github.com/Gnucash/gnucash-docs/commit/4099a8d8 (commit)
	 via  https://github.com/Gnucash/gnucash-docs/commit/0539a203 (commit)
	 via  https://github.com/Gnucash/gnucash-docs/commit/007ab934 (commit)
	from  https://github.com/Gnucash/gnucash-docs/commit/af662264 (commit)



commit 4099a8d8375fc4da93b4891328ba48767d3be3dc
Author: Frank H. Ellenberger <frank.h.ellenberger at gmail.com>
Date:   Sun Jun 23 22:39:12 2019 +0200

    Use <equation> instead of <emphasis> in chapter basics
    
    This will allow us to link to equations
    and generates a "List of Equations" in most outut formats

diff --git a/guide/C/ch_basics.xml b/guide/C/ch_basics.xml
index 0d922bb..204e6fe 100644
--- a/guide/C/ch_basics.xml
+++ b/guide/C/ch_basics.xml
@@ -97,7 +97,10 @@
       equity is defined by assets and liability. That is, your net worth is
       calculated by subtracting your liabilities from your assets:</para>
 
-      <para><emphasis>Assets - Liabilities = Equity</emphasis></para>
+      <equation id="accounting_equation_static">
+        <title>The static accounting equation</title>
+        <mathphrase>Assets - Liabilities = Equity</mathphrase>
+      </equation>
 
       <para>Furthermore, you can increase your equity through income, and
       decrease equity through expenses. This makes sense of course, when you
@@ -105,8 +108,10 @@
       become <quote>poorer</quote>. This is expressed mathematically in what is known as
       the Accounting Equation:</para>
 
-      <para><emphasis>Assets - Liabilities = Equity + (Income -
-      Expenses)</emphasis></para>
+      <equation id="accounting_equation_dynamic">
+        <title>The (dynamic) accounting equation</title>
+        <mathphrase>Assets - Liabilities = Equity + (Income - Expenses)</mathphrase>
+      </equation>
 
       <para>This equation must always be balanced, a condition that can only
       be satisfied if you enter values to multiple accounts. For example: if
@@ -153,8 +158,10 @@
        transposing any account type with a negative sign to the other side to obtain:
       </para>
       
-      <para><emphasis> Assets + Expenses = Liabilities + Equity + Income</emphasis>.
-      </para>
+      <equation id="accounting_equation_rearranged">
+        <title>The rearranged accounting equation</title>
+        <mathphrase> Assets + Expenses = Liabilities + Equity + Income</mathphrase>
+      </equation>
       
       <para>With the accounting equation in this form, the accounts on the left hand side of the equal sign 
       are known as <emphasis>debit balance accounts</emphasis> in accounting practice,

commit 0539a20346245fc9b51383662a4b9b39f01aee29
Author: Frank H. Ellenberger <frank.h.ellenberger at gmail.com>
Date:   Sat Jun 22 07:36:47 2019 +0200

    Add table id
    
    Without it is not shown in the list of tables.
    Added also a missing space.

diff --git a/guide/C/ch_basics.xml b/guide/C/ch_basics.xml
index 68b1c89..0d922bb 100644
--- a/guide/C/ch_basics.xml
+++ b/guide/C/ch_basics.xml
@@ -167,7 +167,8 @@
       the accounts of these types. Again debit entries to accounts of these types will reduce the balance in the account.
       </para>
       
-      <table frame='all'><title>Summary of effect of debits (Dr) and credits (Cr)on the balance of accounts of the 5 account types</title>
+      <table frame='all' id="basics-debits-credits-effect-tbl">
+        <title>Summary of effect of debits (Dr) and credits (Cr) on the balance of accounts of the 5 account types</title>
         <tgroup cols='3' align='left' colsep='1' rowsep='1'>
         <colspec colname='c1'/><colspec colname='c2'/><colspec colname='c3'/>
           <thead>

commit 007ab93440a4617317f3281dbc3a4a9dc469cff0
Author: David Cousens <davidcousens at bigpond.com>
Date:   Thu May 30 16:42:42 2019 +1000

    Draft Debit and Credits section
    
    Debit and Credit section showing which accounmt types have debit balances and which haave credit balances and the effect of debits and credits on each account type.
    Debits and Credits section
    
    Minor fix to missing tag
    Double Entry section
    
    Add a reference to the debit and credit section above

diff --git a/guide/C/ch_basics.xml b/guide/C/ch_basics.xml
index 164ae29..68b1c89 100644
--- a/guide/C/ch_basics.xml
+++ b/guide/C/ch_basics.xml
@@ -142,7 +142,49 @@
         </screenshot>
       </figure>
     </sect2>
-
+    
+    <sect2 id="basics-debits-credits">
+      <title>Debits and Credits</title>
+      
+      <para>The use of debits and credits in accounting and their effect on accounts of different types
+       is often confusing when first encountered in acccounting. The accounting equation introduced above
+       is the key to understanding which accounts types are debited or credited and when. First of all we need
+       to rearrange the expanded form a little bit with Assets on the left hand side of the equal sign and 
+       transposing any account type with a negative sign to the other side to obtain:
+      </para>
+      
+      <para><emphasis> Assets + Expenses = Liabilities + Equity + Income</emphasis>.
+      </para>
+      
+      <para>With the accounting equation in this form, the accounts on the left hand side of the equal sign 
+      are known as <emphasis>debit balance accounts</emphasis> in accounting practice,
+      that is the normal positive balance for these accounts is increased by <emphasis>debit</emphasis> entries to accounts of these types. 
+      Conversely credit entries to accounts of these types will decrease the balance of accounts of these types.
+      </para>
+      
+      <para>Similarly, the account types on the right hand side of the equal sign are known as <emphasis>credit balance
+      accounts</emphasis>, that is the normal positive balance for these account types is increased by <emphasis>credit</emphasis> entries to
+      the accounts of these types. Again debit entries to accounts of these types will reduce the balance in the account.
+      </para>
+      
+      <table frame='all'><title>Summary of effect of debits (Dr) and credits (Cr)on the balance of accounts of the 5 account types</title>
+        <tgroup cols='3' align='left' colsep='1' rowsep='1'>
+        <colspec colname='c1'/><colspec colname='c2'/><colspec colname='c3'/>
+          <thead>
+          <row><entry>Account Type</entry><entry namest="c2" nameend="c3" align ="center">Effect on Account Balance</entry></row>
+          <row><entry> </entry><entry>Debit (Dr)</entry><entry>Credit (Cr)</entry></row>
+          </thead>
+          <tbody>
+          <row><entry>Assets</entry><entry morerows='1' valign='middle'>Increase</entry><entry morerows='1' valign='middle'>Decrease</entry></row>
+          <row><entry>Expenses</entry></row>
+          <row><entry>Liabilities</entry><entry morerows='2' valign='middle'>Decrease</entry><entry morerows='2' valign='middle'>Increase</entry></row>
+          <row><entry>Equity</entry></row>
+          <row><entry>Income</entry></row>
+          </tbody>      
+        </tgroup>
+      </table>    
+    </sect2>
+    
     <sect2 id="basics-accountingdouble2">
       <title>Double Entry</title>
 
@@ -160,7 +202,7 @@
       Accounting <firstterm>debits</firstterm> and
       <firstterm>credits</firstterm> do not mean <quote>decrease</quote>
       and <quote>increase</quote>. Debits and credits each increase certain
-      types of accounts and decrease others. In asset and expense accounts,
+      types of accounts and decrease others as described in the previous section. In asset and expense accounts,
       debits increase the balance and credits decrease the balance. In
       liability, equity and income accounts, credits increase the balance
       and debits decrease the balance.</para>



Summary of changes:
 guide/C/ch_basics.xml | 60 ++++++++++++++++++++++++++++++++++++++++++++++-----
 1 file changed, 55 insertions(+), 5 deletions(-)



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