trading account, currency exchange, and cash flow - bug or misunderstanding?

[Carsten Rinke]

Hi Carl,

it's because with the second transaction the selected account group gets 
50$ from the equity account and 50$ from the trading account.

For detailed explanations, please study

Bug 622778  <https://bugzilla.gnome.org/show_bug.cgi?id=622778>  - Miscalculation in cashflow reports

*Bug 722140*  <https://bugzilla.gnome.org/show_bug.cgi?id=722140>  -  Cash flow report mishandling split transactions

and

https://lists.gnucash.org/pipermail/gnucash-user/2014-April/054120.html
"Cash Flow Report Changes  <https://lists.gnucash.org/pipermail/gnucash-user/2014-April/054070.html>"

Kind regards,
Carsten  



On 05/13/2014 06:51 AM, gnucash.133518b at telus.net wrote:
> I'm trying to understand the treatment of Trading Accounts when 
> generating Cash flow reports. Either there is a bug in GnuCash 2.6.3 
> or I need help with my limited accounting knowledge.
>
> I've created (and attached) a trivial demonstration book using CAD as 
> the default currency. The entire transaction history includes nothing 
> but establishing an opening balance in two cash accounts, one 
> containing CAD and one USD. The exchange rate used was 1 CAD = 1 USD 
> and there are no other entries in the price editor but that. Keep in 
> mind that I've enabled Trading Accounts.
>
> In case attachments don't work, here is the entire transaction record:
>
>   Date        Account                         Debit   Credit
>   2014-01-01
>               Assets:Current Assets:CAD Cash   C$100
>               Equity:Opening Balances                  C$100
>   2014-01-01
>               Assets:Current Assets:US Cash   US$100
>               Trading:CURRENCY:CAD             C$100
>               Equity:Opening Balances                  C$100
>               Trading:CURRENCY:USD                    US$100
>
> And here is the cash flow report I get:
>
>   Selected Accounts
>     Assets
>     Assets:Current Assets
>     Assets:Current Assets:CAD Cash
>     Assets:Current Assets:US Cash
>
>   Money into selected accounts comes from
>     Equity:Opening Balances                C$150
>     Trading:CURRENCY:USD                    C$50
>   Money In                                 C$200
>
>   Money out of selected accounts goes to
>   Money Out                                  C$0
>
>   Difference                               C$200
>
>   Exchange rate
>   US$1.00  C$1.00
>
> Why does the Money In "Equity:Opening Balances" line show C$150 
> instead of either the full C$200 (assuming trading accounts are 
> ignored) or C$100 (assuming transfers through trading accounts are not 
> ignored)?
>
> Why does the Money In "Trading:CURRENCY:USD Cash" line show C$50 
> instead of C$100?
>
> Why doesn't Money Out include a line for "Trading:CURRENCY:CAD Cash"?
>
> I don't understand the asymmetric treatment of trading accounts nor 
> the 50% factor. Can someone please explain it to me?
>
> Carl
>
>
>
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