Re: [Gnucash/gnucash] Fix broken german account template 'Kontenrahmen für Wohnungswirtschaft'. (#104)

[John Ralls]

> On Feb 11, 2017, at 7:52 AM, Frank H. Ellenberger <frank.h.ellenberger at gmail.com> wrote:
> 
> Hi John,
> 
> I cc the list, because others might be interested in some background
> aspects, too. And eventually will create their localized templates.
> 
> Am 29.09.2016 um 09:12 schrieb John Ralls:
>> Frank,
>> 
>> Could you take a look at this, please? He's right that the top-level
>> accounts aren't parented to the Root account, though his patch fixes
>> only one of the 10. What bugs me is that the top-level accounts
>> aren't Active and Passive as I thought was required in Germany, and
>> that the names of several of them don't seem to be the sort of thing
>> that one would make a top-level account, for example
>> Leistungsverrechnung, Erträge, and Bautätigkeit.
>> 
>> Regards, John Ralls
>> 
> 
> As so often, Geert was ways too fast. ;-)
> 
> I asked Christoph Franzen. the original author, who recently sent the
> first version of an update to the official 2010 edition, to review this
> aspect, too. I assume, his first file was made with a GnuCash version,
> which had no root node.
> 
> In the german business account templates we have 2 different approachs:
> 
> Some like my SKR04 have the "didactical overhead" active, passive,
> income, expense.
> 
> Others were made by more professinal accountants, who know which class
> of their template belongs to which type and are annoyed by every
> additional keystroke. They use their 10 classes as the top level.
> 
> As long as the reports get the accounts correctly grouped by type, I see
> no reason to require the first or latter form. The user feedback is too
> sparse to decide, whis form is preferred. Finally the users can modify
> their file by adding or removing the overhead in short time.
> 
> 
> The "Wohnungswirtschaft" account template contains accounts for:
> 
> 1. Balance sheet
> Class 0-2 are the asets (active)
> Class 3 is equity
> Class 4 accouts are liabilities, so 3-4 are passive
> 
> 2. Profit & Loss
> Class 5 "Leistungsverrechnung" is for internal cost accounting, (e.g.
> the carpenters improve the masonry and vice versa, the truck supports x
> hours the capentry and y hours the masonry)
> Class 6 Earning
> Class 7 internal production (House construction) cost will flow in assets
> Class 8 other costs
> Class 9 Calculations while closing the year, e.g. depreciation

Frank,

Thanks, that's why I asked. There should be a comment at the head of the no-top-level templates explaining that, and perhaps something in the German documentation as well warning users that they may need to add a layer if they don't want the "speed structure" and remove one if they do.

BTW, As a part-time carpenter I'm amused by the idea of the carpenters improve the masonry and vice-versa.... I imagine the masonry improving the carpenters by falling on their heads and stopping them from messing around outside of their trade!

Regards,
John Ralls