[GNC] Add top-level account for both Income (Revenue) and Expenses (Other [Non-Operating] Income And Expenses)

[Adrien Monteleone]

1–5 already exist of course.

6 can be a sub-account of 3, or another top-level equity account.

Personally, I'd go with sub-account, then export my P&L/Income Statement 
reports to a spreadsheet app to break off lines affecting 6 into their 
own section as is traditional for its use case.

That takes more work, but otherwise, you'd need to write a custom Income 
Statement to treat 6-level accounts as distinct with their own section 
of the report. (and presumably relabel 4&5 as an 'Operating' section 
with their own sub-total.)

Regards,
Adrien

On 12/25/22 11:54 AM, gnucash_2022 at michaelaltfield.net wrote:
> How do I create a top-level account in GNU Cash that can hold both Income *and* Expenses in its subaccounts?
> 
> IFRS (and US GAAP) don't directly publish example Chart of Accounts, but I find it common to use some standard top-level account number prefixes. For example:
> 
>   * https://en.wikipedia.org/wiki/Chart_of_accounts#Example_Chart_of_Accounts
>   * https://www.ifrs-gaap.com/universal-chart-accounts-0
> 
> 1.0.0 - Assets
> 2.0.0 - Liabilities
> 3.0.0 - Equity
> 4.0.0 - Operating Revenue
> 5.0.0 - Operating Expenses
> 6.0.0 - Other (Non-Operating) Income And Expenses
>   \_ 6.1.0 Other Revenue And Expenses
>     \_ 6.1.1 Other Revenue
>     \_ 6.1.2 Other Expenses