[GNC-dev] New balsheet (and P&L report), API considerations, and (slow?) KVP in Account.cpp

Geert Janssens geert.gnucash at kobaltwit.be
Wed Aug 8 11:51:51 EDT 2018

I haven't been following every detail of this. However I note on most balance 
sheets the total assets doesn't match total net worth (or liabilities/equity). 
In most, this is fixed by including the retained earnings.

I believe at least in most European countries the "left hand side" (Assets, 
Active) and "right hand side" (Passive or liabilities + equity) of the 
multicolumn view should balance (it's called balance sheet for a reason).
That would suggest retained earnings does have to be part of the balance 

However I'm not an accountant and perhaps your book is slightly contrived so I 
don't know the exact answer here.

As for the "multi-column" vs one column debate, both present the same data. 
The only difference is visual representation or style.

As of recently I have become a strong proponent of separating structure (or 
accounting functionality in a different context) from style, I think this 
should be delegated to the realm of css. This particular layout variation can 
IMO be handled by making divs for each large group and either let them follow 
normal flow or use float to move them next to each other. If you will you can 
have a European style sheet and an American one, or an Australian or whatever.

As for "categories", I read Frank's earlier reply as if he agreed that at 
least for now the account organization is something to be done in the CoA, not 
in report code.



Op woensdag 8 augustus 2018 17:13:32 CEST schreef Christopher Lam:
> Hi Frank,
> I would think if the multiple categories of accounts are desired, they
> should be designed in the Chart of Accounts rather than the balance
> sheet. At least this is what I'd design my book as, rather than trying
> to code various formulas in scheme.
> I've rendered the same test book multiple ways.
> https://imgur.com/a/s5a3oZu
> Notice
> 1. according to the house accountant, the 'retained earnings' shouldn't
> be part of balance sheet, right?
> 2. balsheet-eguile and balsheet-legacy calculate retained earnings
> differently - should these be included???
> C
> On 08/08/18 09:57, Frank H. Ellenberger wrote:
> > The tables in
> > https://de.wikipedia.org/wiki/Gewinn-_und_Verlustrechnung#Gliederung
> > show the grouping for the 3 regions AT (UGB), DE (HGB) and intl (IFRS).
> > The latter can be adapted for the less formal US (GAAP). They are shown
> > for 2 different methods:
> > Period costing Method (Gesamtkostenverfahren) and
> > Cost of Sales Method (Umsatzkostenverfahren)
> > 
> > I have currently no idea, how to get this different forms from the
> > report by options.
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