[GNC] The Meaning of Split (previously Example of multi-split feature of CSV importer?)

Adrien Monteleone adrien.monteleone at lusfiber.net
Mon Mar 25 13:38:03 EDT 2019


While I don’t have an issue with the use of the term ’split’ as a noun (seems quite normal to me) after looking at my Accounting textbook, I see the authors simply refer to each debit/credit as an ‘entry’ which of course makes sense in light of the phrase ‘double-entry accounting.’ They however distinguish between ‘ledger entries’ which are those individual debits and credits in their respective accounts, and ‘journal entries’ which are to proceed posting to the ledgers in a formal ink-paper system. Since formal paper systems use a journal (and GnuCash has a virtual journal and substitutes ‘registers’ instead with a ’shortcut single line entry system') and all debits and credits are always visible there, the text does not have a distinction between transactions that have only two entries (one dr./one cr.) and those that have 3 or more.

Regards,
Adrien

> On Mar 23, 2019, at 5:39 AM, Michael Hendry <hendry.michael at gmail.com> wrote:
> 
>> On 22 Mar 2019, at 19:33, aeg via gnucash-user <gnucash-user at gnucash.org> wrote:
> 
> 
> ------------------------------
> 
> I agree with Michael's points.A simple transaction consists of just one split but two parts, and saying (pretending) that a simple transaction has two splits is misleading.
> I see no problems with the use of terms like 'simple transaction' (with one split and two parts) or with 'compound transactions' (with 2+ splits and 3+ parts), but it doesn't make sense to refer to the parts as splits. Why not just use the term 'parts' or 'transaction parts' or even invent a new word 'transparts'; (after all, GnuCash is a made up word too.)
> Just because GnuCash developers previously defined the 'parts' of a transaction as 'splits' doesn't mean that the definition shouldn't be changed to make it clearer.
> Kind regards,Alan
> 
> 
> _______________________________________________
> 
> Thanks for your support, Alan,
> 
> also for inadvertently revealing that the terminology has confused you too!
> 
> QED
> 
> You say “A simple transaction consists of just one split…” - this is not true - it’s clear from everyday use of GC that there are two splits in a simple transaction, in other words that a split maps directly to what would be called a Ledger Entry in paper-and-ink bookkeeping. Similarly, a compound transaction is one with more than 2 splits.
> 
> More confusion is added to the mix by the appearance of the term “Split Transaction” in the Basic View of a register which includes a compound transaction. This may be the reason for your errors above. 
> 
> As every transaction involves splits, this isn’t helpful. If it said “Compound Transaction” it would be much easier to comprehend, and would not need to cause problems for the underlying code or data.
> 
> I appreciate Derek’s point that removing the term “split” from the code and data would have consequences for future developers, and that the introduction of “Ledger Entry” would be awkward, but with some minor changes to the code and revision of the documentation this could all be resolved.
> 
> For example, consider this section:
> 
> "4.3. Simple vs. Split Transactions
> 
> "Every transaction in GnuCash has at least two splits, but a transaction can have more than two splits. A transaction with only two splits is called a simple transaction, since it only involves the current account and a single remote account. A transaction with three or more accounts is called a split transaction.
> 
> "When the register is in Basic view, you will see a summary of the splits affecting the current account. For a simple transaction, the Transfer column will display the other account from which money is transferred. For a split transaction, the Transfer column will display -- Split Transaction --. You can see the individual splits of each transaction by clicking the Split button in the Toolbar while selecting the appropriate transaction.”
> 
> I would suggest:
> 
> “4.3 Simple vs. Compound Transactions
> 
> "Every transaction in GnuCash has at least two entries, one recording the source account for the cash, and the other its destination. These are the equivalent of Ledger Entries in traditional bookkeeping, and are known as “splits” in GnuCash. A two-split transaction is called a Simple Transaction.
> 
> "It’s also possible to have more than two splits in a transaction, which is called a Compound Transaction.
> 
> "When the register is in Basic view, you will see a summary of the splits affecting the current account. For a simple transaction, the Transfer column will display the other account from which money is transferred. For a compound transaction, the Transfer column will display -- Compound Transaction --. You can see the individual splits of each transaction by clicking the Split button in the Toolbar while selecting the appropriate transaction.”
> 
> 
> I think the implications for the code would be small, but the relevant sections of the documentation would have to be carefully reviewed.
> 
> Regards,
> 
> Michael
> 
> (Still hopeful of generating more light than heat) 
> 
> 
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