diff --git a/guide/C/gnucash-guide.xml b/guide/C/gnucash-guide.xml index 1b6af5d3f..a83e2f78e 100644 --- a/guide/C/gnucash-guide.xml +++ b/guide/C/gnucash-guide.xml @@ -383,13 +383,10 @@ November 7, 2010 Jon Lapham - lapham@extracta.com.br Bengt Thuree - bengt@thuree.com Dave Herman - dvherman@bigfoot.com &app; Documentation Team @@ -399,13 +396,10 @@ July 2006 Jon Lapham - lapham@extracta.com.br Bengt Thuree - bengt@thuree.com Dave Herman - dvherman@bigfoot.com &app; Documentation Team @@ -415,7 +409,6 @@ Aug 2003 Jon Lapham - lapham@extracta.com.br &app; Documentation Team @@ -425,7 +418,6 @@ Aug 2003 Jon Lapham - lapham@extracta.com.br &app; Documentation Team @@ -435,7 +427,6 @@ May 2003 Chris Lyttle - chris@wilddev.net &app; Documentation Team @@ -445,7 +436,6 @@ Jan 2003 Chris Lyttle - chris@wilddev.net &app; Documentation Team @@ -455,7 +445,6 @@ June 2002 Chris Lyttle - chris@wilddev.net &app; Documentation Team @@ -465,7 +454,6 @@ October 2001 Carol Champagne - carol@io.com &app; Documentation Team diff --git a/guide/de/gnucash-guide.xml b/guide/de/gnucash-guide.xml index 96d026869..593106602 100644 --- a/guide/de/gnucash-guide.xml +++ b/guide/de/gnucash-guide.xml @@ -181,19 +181,16 @@ &app; Documentation Team - alex.aycinena@gmail.com Tom Bullock - tbullock@nd.edu Carol Champagne - carol@io.com @@ -202,13 +199,11 @@ &app; Documentation Team - frank.h.ellenberger@gmail.com Mike Evans - mikee@saxicola.idps.co.uk @@ -217,7 +212,6 @@ &app; Documentation Team - dvherman@bigfoot.com @@ -234,7 +228,6 @@ &app; Documentation Team - lapham@extracta.com.br @@ -243,7 +236,6 @@ &app; Documentation Team - chris@wilddev.net @@ -252,7 +244,6 @@ &app; Documentation Team - cri79@libero.it @@ -261,7 +252,6 @@ &app; Documentation Team - jralls@ceridwen.us @@ -270,7 +260,6 @@ &app; Documentation Team - ratliff.bobby@gmail.com @@ -279,7 +268,6 @@ &app; Documentation Team - stimming@tuhh.de @@ -288,7 +276,6 @@ &app; Documentation Team - bengt@thuree.com @@ -297,7 +284,6 @@ &app; Documentation Team - ooo@mechtilde.de - (Optional - depending on cost method) - + + + + + + + + + + Example of return of capital transactions + - - - - + An image of the Stock Account register after a return + of capital. + + - - - - + It is not possible to use the Stock Split Assistant to do this + type of transaction. + - - - report to ensure total - debits balance to total credits - + If you accidentally entered a non-zero price in the stock split, + GnuCash may have created an unwanted price database + entry which could cause reports to be wrong. Check for and remove such an + unwanted entry from the price database using Tools + Price Editor. + - + - + - Before using this feature, ensure you have read - . - + + Frazionamenti e fusioni - This functionality allows the manual linking of specfic buy and - sell transactions. It may be used in the case where a user wishes to - use a different cost method than the automatic linking method (FIFO). - Effectively, if one wishes the cost basis and capital gains in the - Advanced Portfolio Report to be consistent with the capital gains - transactions created by scrubbing, manual lot creation only needs to - be used when using LIFO or sale of designated lots - (the same thing for securities as far as US personal tax law is - concerned). This is because the scrub function can automatically do - FIFO linking so there is no need to do it manually and scrubbing - cannot be used for average costing. - + Le società possono frazionare le loro azioni per diverse ragioni la più comune delle quali è quando l’amministrazione della società ritiene che il prezzo abbia superato il valore ragionevole per gli investitori. Alcuni di questi frazionamenti sono semplici scambi (es: 2 per 1 o 3 per 2) mentre altri sono meccanismi di scambio più complessi con distribuzione di liquidi. I frazionamenti possono anche portare a una diminuzione del numero di azioni se lo scambio è un frazionamento inverso (es: 1 per 3 o 0,75 per 1). - See . - - + + Frazionamento azionario semplice - - Automatic Creation of Capital Gain Or Loss Transactions - Do NOT do this unless you are using - FIFO or LIFO to cost sales. See - - + Per fare un esempio, si supponga che la propria società di investimento in azioni NST abbia dichiarato un frazionamento azionario di 2 per 1 a decorrere dal 6 Giugno 2005. Per inserire la corrispondente transazione occorre avviare l’assistente per il frazionamento azionario andando in OperazioniFrazionamento azionario. - GnuCash can automatically calculate and - create security sale capital gain/loss transactions. Lots are used to - link buy transaction splits with sell transaction splits so the - correct cost of the securities sold can be determined. - GnuCash will use any existing lots, and - create new lots for any buy transaction splits not already linked to a - lot. Buy and sell transaction splits are linked to lots using FIFO - method. - + + + + + - See: - - - - + + Un’immagine dell’assistente per il frazionamento azionario al passo 1. + - - Change Orphaned Gains-CCC to Gain/Loss Account + Un’immagine della selezione dell’assistente per il frazionamento azionario. + + - - The capital gain/loss transaction(s) created by scrubbing uses an - automatically created generic Orphaned Gains-CCC - account (where CCC is the security currency) because - GnuCash doesn't know which capital gain or loss account - should be used. After scrubbing, the user should edit the - Orphaned Gains-CCC transaction split to re-assign the - income account to a more meaningful income (or expense) gain or loss - account (e.g. Income:Long Term Capital Gain:IBM). - + La prima schermata è solamente di introduzione; premere Avanti per visualizzare la finestra di selezione del conto e dell’azione per il frazionamento. Sarà necessario creare una voce per ogni combinazione di Conto:Azioni che si possiede. - See . - - + + + + + - - Run a Trial Balance - Running a Trial Balance report - ( - Reports - Income & Expense - Trial Balance - ) after creating capital gain/loss - transactions, is a basic check that capital gains/losses are - correctly accounting for the difference between the cost paid for - securities, and value received from selling them. At the end of the - report, total debits should equal total credits. - + + Un’immagine dell’assistente per il frazionamento azionario al passo 2 - Selezione del conto/azione. + - - A Trial Balance may not balance due to some other problem. To - determine if the cause of an imbalance is from incorrectly - accounting for capital gain/loss: - + Un’immagine dell’assistente per il frazionamento azionario al passo 2 - Selezione del conto/azione. + + - If necessary, temporarily change the date of the sell - transaction and the capital gain/loss transaction, so they are - the only transactions for a particular date, then run the Trial - Balance as at the day before. If the Trial Balance is still out - by the same amount, it is not the capital gain/loss that is - causing the problem. - - If you find a prior out of balance - Trial Balance, keep running the Trial Balance - report with different dates until you find the date it starts - being out of balance. Temporarily change the transaction dates - for each transaction on the problem date to the following - day, then change the dates back to the correct date 1 at a time, - running the Trial Balance each time, until you identify the - problem transaction. When you change the date of a security - sell transaction, you also need to change the date of the - corresponding capital gain transaction as it is only the - sum of these that will balance in the Trial Balance. - - - + Selezionare il conto Attività:Investimenti:DRIPs:NST e premere Avanti. - - Considerations + La finestra seguente per i dettagli del frazionamento azionario, contiene 5 campi: - There are some points that should be considered before using the - lot management facility. - - - - - GnuCash implements only the First In/ - First Out (FIFO) cost method when automatically linking buy - transactions to sell transactions. I.e. The oldest securities are - always sold first. The Last In First Out (LIFO) cost method may be - used by manually linking the most recent buy security splits to - the sell split before scrubbing. - - - - - The Advanced Portfolio Report does not use lot information - when calculating costs, just the security transaction splits. It - calculates the cost basis and gains or losses using the selected - Basis calculation method report option - (Average, FIFO or LIFO). If one wishes the Advanced Portfolio - Report costs and gains/losses to be consistent with the capital - gain/loss transactions created by scrubbing, the same cost model - must be used in both places. - - - - - Scrubbing does not work correctly if there has been a previous - sale where the capital gain splits have been manually entered as - part of the sale transaction. Therefore ensure previous sales are - recorded as 2 transactions: - - - - - Premere il pulsante Avanti. - - - Transaction 2 capital gain/loss (loss in this example) - - - - - Conto - Tot Shares - (Unit) Price - Buy (Debit) - Sell (Credit) - - - Capital Loss - - - Debit - - - - Titolo - 0 - 0 - - Credit - - - -
- - - - The automatic capital gains calculations can handle - straightforward buy, sell, and return of capital transactions but - any transaction that affect the number of shares, even simple - splits, will cause it to produce wrong answers so those cases must - be handled manually. - - - - - - - Example of Manual Lot Creation and Linking - - Here is an example of selling part of a security holding using - the LIFO method. In this example, the most recent buy transaction - (dated 01/07/2016, a reinvested dividend), is linked to a lot, along - with the sell transaction, and the GnuCash - scrub function is used to calculate capital gain or loss and create - the capital gain/loss transaction. - - - - Open the security account's register. -
- Selling Shares - Capital Gains - Security register before - scrubbing a single lot - - - - - - - - - - - - Example of security register before lot scrubbing - - - - An image of the Security Account register in - transaction journal view, before lot scrubbing. - - - -
- - - Ensure all previous capital gain/loss transactions - are separate transactions to the sell transactions which record the - reduction in the number of shares and the value received. - - - - - Select - - Actions - View Lots - to open the Lots in Account SSSS - window where SSSS is the security account. - - -
- Selling Shares - Capital Gains - Lots before scrubbing a - single lot - - - - - - - - - - - - Example of Lots in Account window before lot scrubbing - - - - An image of the Lots in Account - window before lot scrubbing. - - -
- - - - Create a new lot using the New Lot button. - Initially this lot is not linked to any buy or sell split. - - - Highlight the new lot in the Lots in This - Account panel. - - - - Highlight the buy split (dated 01/07/2016) of the - security to be sold in the Splits free panel. - - - - - Click the >> button to link the buy - split with the highlighted lot. The split moves from the - Splits free panel to the Splits in Lot - panel. - - - Repeat the previous 2 steps for any other buy splits - that should be included in the lot (in this example, there is only - 1 buy split in the sale). - - - - Highlight the sell split in the Splits free - panel. - - - - Click the >> button to link the sell - split with the highlighted lot. - - - - Check the lot Balance is as expected. - I.e. in this example the lot balance should be zero as the number - of securities sold in the lot, is matched with the same number of - security buys. - - -
- Selling Shares - Capital Gains - Lots before scrubbing a - single lot, after manual linking - - - - - - - - - - - - Example of Lots in Account window before scrubbing a - single lot - - - - An image of the Lots in Account - window before scrubbing a single lot. - - - -
- - - - Click the Scrub button (NOT - the Scrub Account button). - - - The Lots in Account window has not - changed after using the Scrub button - so no example screen image is supplied. - - - - Continue to - - - - - - - Example 1 of Automatic Creation of Capital Gain Or Loss - Transactions - - Create the capital gains transaction by following these steps: - - - - - Open the security account's register. - - - Ensure the sell transaction has been entered with no - splits for capital gains or losses. - - - - - Premere il pulsante Avanti. - - If using LIFO, use the above procedure - to create a lot for each sell - transaction, link the lot with the sell transaction and each of - the buy transactions that make up the sale. - - - - Click the Scrub Account button which: - - - - - Creates lots for any buy transactions that are not already - linked to a lot and links them to sell transactions splits - using the FIFO method. As a transaction split can only - be linked to 1 lot, if a sell transaction needs to be linked - to multiple lots, the sell transaction split is itself split - into multiple subsplits. In the case of multiple subsplits, - it is possible to have different splits from the same - transaction in both the Splits free and - Splits in lot panels. - - - - Creates a separate transaction per lot for - capital gain/loss. - - - If there are already gain/loss splits as part of a sell - transaction, GnuCash scrubbing does - not recognize them. So if manually adding gain/loss, - separate gain/loss transaction splits from the transaction - that reduces the No of Shares) by putting - them in a separate transaction if you may use scrubbing in - future. - - - - - - Continue with the instructions in the next section. - - - - - - - - Example 2 of Automatic Creation of Capital Gain Or Loss - Transactions - 2 Sales at Once - - Here is an example of FIFO scrubbing without manual lot creation. - In this example, the transactions for 2 sales are scrubbed at once - but usually scrubbing would be performed after each sale. One reason - for scrubbing 2 sales at once, could be because there were multiple - sales on the same day. - - -
- Selling Shares - Capital Gains - Register before Scrub Account - - - - - - - - - - - - Example of security register before Scrub Account is used. - - - - An image of the Security Account register in - transaction journal view, before Scrub Account is used. - - - -
- - - - Select - Actions - View Lots to open the - Lots in Account SSSS window where SSSS is the - security account. - - -
- Selling Shares - Capital Gains - Lots before Scrub Account - - - - - - - - - - - - Example of Lots in Account window before Scrub Account - is used. - - - - An image of the Lots in Account - window before Scrub Account is used. - - - -
- - - - Click the Scrub Account button. - -
- Selling Shares - Capital Gains - Lots after Scrub Account - - - - - - - - - - - - Example of Lots in Account window after using Scrub - Account - - - - An image of the Lots in Account - window after using Scrub Account. - - - -
- - - After using the Scrub Account button only - the last lot is shown, so the above image is after the - Lots in Account window has been closed and reopened so - all the lots show. - - - - - - Close the Lots in Account SSSS window and - return to the security account register. - - - - - Resoconti - GnuCash is a powerful double entry accounting software package that allows -users to enter and track their money in a reliable manner. However, putting -this information into GnuCash is only a part of the process. To be truly -helpful, you need to be able to extract this information in meaningful ways. -GnuCash's reporting features allow you to just that. -GnuCash's reporting features allow you to display nearly any group of -transactions in a wide variety of formats. This makes it easy to answer -questions about your finances, such as "How much did I spend on groceries -last month?" or "How much did I earn in the previous six months?" -GnuCash includes a number of common report types, which can be modified to -meet your specific needs. If these common reports are insufficient, it is -possible to modify or even write your own custom reports (although this is -not recommended for beginners). - - - In generale - There are many standard reports pre-built in GnuCash, - all available from the Reports pulldown menu in the main account window. - When you select a report from the list of reports, that report is first run - with its default settings. Once you have opened the report, you can modify its parameters by clicking on -the Options button on the toolbar. Under Options, you will see the different -settings that you can change for each report. Note that for different reports, -the options will be different. - - - - Saved Reports Configurations Concepts - Once you have modified a report to meet your needs, you may wish to save - that report for reuse at a later point. GnuCash allows custom - reports to be saved, using the Save Report Configuration command. - To save a report configuration: - -Go to the Reports Menu and choose the desired report. -Change the settings on the report until it includes what is needed. -Go to the General tab of the report's options and change the Report Name -to something meaningful (Do not confuse this with the Report Title). -Apply the changes and close the dialog. -Click the Save Report Configuration or Save Report Configuration As... button - -This will store the report options in a file in your home directory. -The first time you save a report with a name that has not already been saved, -you can use either the Save Report Configuration or the Save Report -Configuration As... button. You can modify the report name before saving it. -Once a report has been saved with the current name, the Save Report Configuration button will immediately update the saved report configuration. -Use the Save Report Configuration As button to save the current report -configuration with a new name. -Saved report configurations are available for use under the -Reports->Saved Report Configurations entry. They will also be available for -use on multicolumn reports. -Saved report configurations can be deleted in the Saved Report Configurations -dialog by clicking the trashcan icon. -To edit saved report configurations, open the report via Reports->Saved Report -Configurations, edit and apply the new options, and click Save Report -Configuration. - - - - Standard Reports Overview - The standard reports that are included in GnuCash are presented here - in the order that they appear in the Reports menu. In each section, a short - description for each report is given, which explains what the report is - intended to show, and its primary purpose. - - -Assets & Liabilities Group -Reports in this group provide general information about assets and liabilities. - - -Advanced Portfolio -The Advanced Portfolio produces a report on commodity accounts -(stock and mutual fund type accounts) using price information stored in the -GnuCash price database and within the -GnuCash transaction data. If you do not have stock -price information in your file, the report will indicate an error. This report -includes extended information about commodity holdings, including information -about the basis, gain, and return of individual commodities. - - - Advanced Portfolio Capital Gains - - The Advanced Portfolio report doesn’t use the capital gain splits to - calculate capital gains. It calculates the gains from the various buy and - sell transactions in the account without regard to whether the gains and - losses are recorded or not. Any realized gain splits are ignored. - Realized gain splits are recognized as two splits, one in the stock’s - account with a zero number of shares and a non-zero value, the other in an - income or expense account with a value that is the negative of the split - in the stock account. These two splits can be in a separate transaction - (as created by scrubbing) or in the same transaction as the sale (this - will cause incorrect future scrubbing). The income or expense split can - be split into multiple splits, say for taxable/non-taxable or - short/long term gains, without affecting this report. - - - - - -Asset Barchart -The Asset Barchart presents the value of assets on a monthly basis in -barchart form. By default, the report displays the eight largest accounts that -have specific asset types assigned to them, and it displays bars for -the current financial period. -Several settings on this report can greatly affect the information included. - -On the Accounts tab, the "Show Accounts until level" option changes how -the report aggregates account totals. Change this value to see information at -deeper levels of the account structure. -On the Display tab, the "Maximum Bars" option will display more bars in -the chart, allowing information for more accounts to display. Additionally, -the "Show table" option enables the display of chart information in tabular -form below the chart. -On the General tab, the "Price Source" option can significantly -affect the reported value of various commodities included in the report. - - - - -Asset Piechart -The Asset Piechart presents the value of assets on a monthly basis in -piechart form. By default, the report shows the seven largest accounts, that -have specific asset types assigned to them, arranged in descending order by -value as of the end of the current accounting period. -Several settings on this report can greatly affect the information included. - -On the Accounts tab, the "Show Accounts until level" option changes how -the report aggregates account totals. Change this value to see information at -deeper levels of the account structure. -On the Display tab, the "Maximum Slices" option will display more -slices in the chart, allowing information for more accounts to display. -On the General tab, the "Price Source" option can significantly -affect the reported value of various commodities included in the report. - - - - -Average Balance -The Average Balance report displays monthly averages for the current accounting period. - - - -Balance Sheet -The Balance Sheet lists Asset, Liability, and Equity account balances -for all such accounts, and provides totals as of a given date. Balance sheets -are commonly run for the last day of each fiscal year to give an overall sense -of the financial condition of the entity. - - - -General Journal -The General Journal produces a register of all transactions (beginning -to end) in order by date, showing the accounts and the amounts involved, and -totals the Net Change by all currencies and assets. -This report is not customizable by date or account, though you can -include more or fewer details about the individual transactions, and whether -to include running balances and totals for the credits and debits. If you -need a report restricted to particular accounts, consider the Transaction -Report or open a particular account and choose the Account Transaction Report. - - - -General Ledger -The General Ledger produces information about all transactions -for a selected set of accounts. When first run, this report loads no data, -and the report options must be changed to retrieve information from the file. - - - -Investment Portfolio -The Investment Portfolio produces a report of commodity accounts (that -is, accounts with type "Stock" or "Mutual Fund"), giving holdings, price and -value information about commodities in the file. - - - -Liability Barchart -The Liability Barchart presents the value of liabilities on a monthly basis in -barchart form. By default, the report displays the eight largest accounts that -have specific asset types assigned to them, and it displays bars for -the current financial period. -Several settings on this report can greatly affect the information included. - -On the Accounts tab, the "Show Accounts until level" option changes how -the report aggregates account totals. Change this value to see information at -deeper levels of the account structure. -On the Display tab, the "Maximum Bars" option will display more bars in -the chart, allowing information for more accounts to display. Additionally, -the "Show table" option enables the display of chart information in tabular -form below the chart. -On the General tab, the "Price Source" option can significantly -affect the reported value of various commodities included in the report. - - - - -Liability Piechart -The Liability Piechart presents the value of liabilities on a monthly basis in -piechart form. By default, the report shows the seven largest accounts, that -have specific asset types assigned to them, arranged in descending order by -value as of the end of the current accounting period. -Several settings on this report can greatly affect the information included. - -On the Accounts tab, the "Show Accounts until level" option changes how -the report aggregates account totals. Change this value to see information at -deeper levels of the account structure. -On the Display tab, the "Maximum Slices" option will display more -slices in the chart, allowing information for more accounts to display. -On the General tab, the "Price Source" option can significantly -affect the reported value of various commodities included in the report. - - - - -Net Worth Barchart -The Net Worth Barchart summarizes Asset accounts, Liability accounts, and -overall Net Worth as bars on a graph on a monthly basis for the current -financial period. This report provides a graphic overview of the file over time. - - - -Net Worth Linechart -The Net Worth Linechart summarizes Asset accounts, Liability accounts, and -overall Net Worth as a line graph on a monthly basis for the current financial -period. This report provides a graphic overview of the file over time. - - - -Price Scatterplot -The Price Scatterplot displays the value of one commodity relative to -another commodity, for example the value of a stock relative to a currency. -When first run, this report loads no data, and the report options must be -changed to retrieve information from the file. Specifically, the "Price of -Commodity" setting on the Price options tab must be changed to a specific -commodity. - - - - -Budget Group - Budget reports in GnuCash allow you to gather -summary information related to budgets you may have created. In order for -these reports to work, you must first create a budget. The reports in this -group are specifically based on budget information. To use these reports, you -need to have a budget saved in your file. - - -Budget Balance Sheet - - - - -Budget Barchart - - - - -Budget Flow - - - - -Budget Income Statement - - - - -Budget Profit & Loss - - - - -Budget Report - - - - - -Business Group -Reports in this group provide general information about activities related -to a business. - - -Customer Report - - - - -Customer Summary -Customer Summary is a customer profit report that can help with job analysis by -comparing the income and expenses for a specific customer. -All invoices have an Owner in GnuCash, so invoices that are -made will show a customer and show in the report. When creating a Bill, the Default -Chargeback Customer is blank. To use the profit report, this field needs an entry, -since this is the tag that decides the line to which -to attach the expense. Left blank, the bill will be assigned to "No Customer." -Similarly, when income is entered directly in a register rather than creating an -invoice, it will also be assigned to "No Customer." -Thus, if this report includes an entry for "No Customer", this means that the report -may be inaccurate, as the results are not all properly labeled. -Possible use scenarios include: - -Tracking retail sales from different cities -Tracking rental properties -Tracking types of business -Tracking commission sales - -Each of these scenarios assumes that the account structure includes breakdowns -for individual tracked categories. Changing settings on the Income and Expense -tabs under Options can hone the information displayed. By default all income and -expense accounts are included; however, since GnuCash can't really predict -the names and classification of income and expense accounts, it must group them all -into the "No Customer" entry. -Note that inventory-based businesses won't benefit from this report because of its nature. -Useful options: - -The Expense Accounts tab allows the selection of one or more expense accounts. -The Income Accounts tab allows the selection of one or more income accounts. -The Display tab allows sorting by name, profit percentage, or amount of profit. - - - - -Easy Invoice - - - - -Employee Report - - - - -Fancy Invoice - - - - -Payable Aging - - - - -Printable Invoice - - - - -Receivable Aging -This report provides a listing of all customers, their current balance, and -how much they have outstanding from invoices over different time periods—how -much they owe from 0-30 days, from 31-60 days, from 61-90 days, and over 90 days. -The report also contains links to each customer and to their current customer report. - - - -Vendor Report - - - - - -Income & Expense Group -Reports in this group provide information about Income and Expense - - -Cash Flow -This report shows the change in value for a set of accounts (the flow of cash) -over a given period of time. By default, this report is based on accounts in Assets and -Special Accounts, and covers the current financial period. The report enumerates -all money coming in to and going out of the base accounts, broken down by the -other account. - - - -Equity Statement -This report can be seen as extension of the Balance Sheet report. The -Balance Sheet states the balance of Assets, Liabilities and Equity at a -specific point of time. The Equity Statement focuses on the Equity Accounts -by showing the cash flow to and from them for a given period of time. -By balancing this cash flow with income, the report shows the available -capital at the beginning and end of the selected time period. - - - -Expense Barchart -The Expense Barchart presents the value of expenses on a monthly basis in -barchart form. By default, the report displays the eight largest accounts that -have specific expense types assigned to them, and it displays bars for -the current financial period. -Several settings on this report can greatly affect the information included. - -On the Accounts tab, the "Show Accounts until level" option changes how -the report aggregates account totals. Change this value to see information at -deeper levels of the account structure. -On the Display tab, the "Maximum Bars" option will display more bars in -the chart, allowing information for more accounts to display. Additionally, -the "Show table" option enables the display of chart information in tabular -form below the chart. -On the General tab, the "Price Source" option can significantly -affect the reported value of various commodities included in the report. - - - - -Expense Piechart -The Expense Piechart presents the value of expenses on a monthly basis in -piechart form. By default, the report shows the seven largest accounts, that -have specific expense types assigned to them, arranged in descending order by -value as of the end of the current accounting period. -Several settings on this report can greatly affect the information included. - -On the Accounts tab, the "Show Accounts until level" option changes how -the report aggregates account totals. Change this value to see information at -deeper levels of the account structure. -On the Display tab, the "Maximum Slices" option will display more -slices in the chart, allowing information for more accounts to display. -On the General tab, the "Price Source" option can significantly -affect the reported value of various commodities included in the report. - - - - -Expenses vs. Day of Week -Expenses vs. Day of Week presents a pie chart showing the totals for -selected expense accounts totaled by the day of the week of the transaction. -The report options enable you to make some adjustments (such as accounts, -display options, and the date range) but the account selector only allows -expense accounts to be chosen. The report aggregates expense transactions by -day of week, not by any other period or category. Due to these limitations, -the report may be considered a demonstration or an example to someone wanting -to examine the source code for composing a useful custom report. - - - -Income Barchart -The Income Barchart presents the value of income on a monthly basis in -barchart form. By default, the report displays the eight largest accounts that -have specific income types assigned to them, and it displays bars for -the current financial period. -Several settings on this report can greatly affect the information included. - -On the Accounts tab, the "Show Accounts until level" option changes how -the report aggregates account totals. Change this value to see information at -deeper levels of the account structure. -On the Display tab, the "Maximum Bars" option will display more bars in -the chart, allowing information for more accounts to display. Additionally, -the "Show table" option enables the display of chart information in tabular -form below the chart. -On the General tab, the "Price Source" option can significantly -affect the reported value of various commodities included in the report. - - - - -Income & Expense Chart - - - - -Income Piechart -The Income Piechart presents the value of income on a monthly basis in -piechart form. By default, the report shows the seven largest accounts, that -have specific income types assigned to them, arranged in descending order by -value as of the end of the current accounting period. -Several settings on this report can greatly affect the information included. - -On the Accounts tab, the "Show Accounts until level" option changes how -the report aggregates account totals. Change this value to see information at -deeper levels of the account structure. -On the Display tab, the "Maximum Slices" option will display more -slices in the chart, allowing information for more accounts to display. -On the General tab, the "Price Source" option can significantly -affect the reported value of various commodities included in the report. - - - - -Income Statement -This report lists Income and Expense account totals for a set period. By -default, it shows all Expense and Income accounts down to 3 levels of -sub-accounts for the current financial period. -An Income Statement is also called a "Profit and Loss" report or "Revenue Statement." -In earlier versions of GnuCash, this report was called -"Profit & Loss," but with version 2, the report was renamed "Income Statement" -to use more common accounting terminology. -The Income Statement helps show where money is coming from and where it is -going for a given time period. - - - -Income vs. Day of Week -Income vs. Day of Week presents a piechart showing the totals for selected -income accounts totaled by the day of the week of the transaction. The report -options enable you to make some adjustments (such as accounts, display options, -and the date range) but the account selector only allows income accounts to be -chosen. The report aggregates income transactions by day of week, not by any -other period or category. Due to these limitations, the report may be -considered a demonstration or an example to someone wanting to examine the -source code for composing a useful custom report. - - - -Trial Balance -Trial Balance lists the ending balances in all accounts as of a particular -date. It is typically run at the end of an accounting period and is primarily -used to ensure that the total of all debits equals the total of all credits. - - - -Sample & Custom Group -The reports in this group offer examples on how reports can be customized -or podified to suit personal need. - - -Custom Multicolumn Report -This report provides a base that allows several standard and custom -reports to be combined into one view. Note that this report opens with an empty -window; you must open the options and designate which reports to include for display. -Once the reports have been selected, the settings for individual reports in the -multicolumn display can be edited. - - -Sample Report with Examples -This is a sample report that users can examine to learn how to write their own reports. - - - -Welcome Sample Report -This report demonstrates how the Multicolumn Report can be use to create -custom dashboard-type reports. - - - - -Other Reports -Several reports are included on the main Reports menu. These are described -below. - - -Account Summary -This lists the balances of all accounts and subaccounts as of a -particular date. By default, this report shows accounts and totals -down to third-level subaccounts. -This report gives effectively the same information as the Chart of Accounts. -You can use this report to export and print the Chart of Accounts. -Note: To generate a report of account totals over a particular time period -(especially if you do not close your books at regular intervals), you might -consider using the Income Statement, or Cash Flow reports. - - - -Future Scheduled Transactions Summary - - - - -Tax Report & TXF Export -Generates a report and a downloadable .txf file of taxable income and -deductible expenses for a particular accounting period. To download the report -data, choose the Export button on the toolbar and choose between html and .txf -downloadable versions. -To use this report, you must use Edit --> Tax Options to identify which -form the taxing authority uses for each income or expense account. Note that -you can see but not modify the "Tax related" checkbox in Edit --> Edit Account. - - - -Transaction Report -This report lists the transactions in selected accounts during a -specified financial period. When first run, this report loads no data, -and the report options must be changed to retrieve information from the file. - - - -Saved Report Configurations -Selecting this will open a dialog with a list of available Saved Report -Configurations. "Saved Report Configurations" means sets of customized -settings for standard reports. -These sets must be saved by the user before they appear here. See -Report Concepts above for instructions on how to save report configurations. - - - -Account Report -The Account Report menu entry only appears when an account register is -the active tab. This report produces a list of all transactions in the open -register. -Note that if you conduct a search that retrieves several transactions, the -results are displayed in a new search register, which can then be used to create -a report for just those transactions. - - - -Account Transaction Report -This report also only appears when an account register is the active tab. -However, this report only lists transactions that have been selected -(e.g. by mouse click) in the current register. If no transactions are selected, -an empty report will be generated. - - - - - - - - Guadagni in conto capitale - - - Example of security register after using Scrub Account - - - - An image of the security register - after using Scrub Account. - - - - - - - The security splits in the sell transactions have been split - into subsplits, one subsplit per lot, and a capital gain transaction - has been created for each security subsplit of each sell - transaction. - - - - - - Continue to - - - - - - - Example 3 of Automatic Creation of Capital Gain Or Loss - Transactions - After a Simple Stock Split - Here is an example of FIFO scrubbing without manual lot - creation/linking, where the Stock Split Assistant has been used for a - simple stock split. In this example, 100 shares of security XYZ were - bought for $10.00 each, there was a simple 2 for 1 stock split for - zero cost (so the holding was then 200 shares @ $5.00 each), then all - 200 shares were sold for $6.00 each. - - -
- Selling Shares - Capital Gains - Register after Scrub Account - - - - - - - - - - - - Example of security register after Scrub Account is used. - - - - An image of the Security Account register in - transaction journal view, after Scrub Account is used. - - - -
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- Selling Shares - Capital Gains - Lot 0 after Scrub Account - - - - - - - - - - - - Example of security register after Scrub Account is used. - - - - An image of the Security Account register in - transaction journal view, after Scrub Account is used. - - - -
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- Selling Shares - Capital Gains - Lot 1 after Scrub Account - - - - - - - - - - - - Example of security register after Scrub Account is used. - - - - An image of the Security Account register in - transaction journal view, after Scrub Account is used. - - - -
- - - The above screen shots show that scrubbing created: - - - 2 lots. A separate lot for each buy (it essentially treats the - stock split as a buy of 100 for no cost) - - - 2 capital gain transactions (one for each lot) on the date of the - sale: - - - - - Lot 0: 1/7/2009 loss $400 (sale $600 - cost $1000) - - - Lot 1: 1/7/2009 gain $600 (sale $600 - cost $0) - - - - Total gain $200 is correct. Whether the gain is a single long-term - one or one each of long-term and short-term or whether there's even a - distinction depends on the user's tax jurisdiction and the way the - split is structured. If the user needs help figuring it out they - should consult a professional. - - - --Assets - -Current Assets - -Savings Account - -Fixed Assets - -ITEM1 - -Cost - -Unrealized Gain - -ITEM2 - -Cost - -Unrealized Gain --Income - -Realized Gains - -Unrealized Gains - - - - - Example of Changing the Orphaned Gains-CCC to Gain/Loss Account - - - - Close the Lots in Account SSSS window if - open and return to the security account register. - - -
- Selling Shares - Capital Gains - Register after scrubbing a - single lot - - - - - - - - - - - - Example of security register after scrubbing a - single lot - - - - An image of the security register - after scrubbing a single lot. - - - -
- - - - Find each new Realized Gain/Loss - transaction in the security account register (they will - have the same date as the sell transactions). Edit the - Orphaned Gains-CCC transaction split to re-assign the - income account to a more meaningful income (or expense) gain or - loss account (e.g. Income:Long Term Capital - Gain:IBM). - - - - You may like to split the capital gain/loss into - taxable and non taxable parts if that is in accord with your - tax laws. - - - - - - - - - - Dividendi - - Alcune società o fondi comuni rendono periodicamente dei dividendi agli azionisti. I dividendi vengono normalmente forniti in due modalità diverse: o vengono automaticamente reinvestiti nella commodity o sono restituiti come liquidi. I fondi comuni sono spesso impostati per reinvestire automaticamente i dividendi, mentre i dividendi per le azioni comuni vengono generalmente pagati in liquidi. - - - Dividendi liquidi - - If the dividend is presented as cash, you should record the - transaction in the asset account that received the money, as income - from Income:Dividends. Additionally if you want to tie - the cash dividend to a particular stock holding then add a dummy - transaction split to the stock account with quantity 0 price 1 value 0. - - As an example consider the following; the dividends - deposited as cash into the Broker Account with a tie - to the stock account. - - - - - - - - - - - - Esempio di transazioni per dividendi liquidi - - - Un’immagine del registro del conto di mediazione dopo una serie di dividendi liquidi. - - - - - Se si desidera registrare i dividendi per ogni azione, sarà necessario creare un conto Entrate:Dividendi:SIMBOLO AZIONE per ogni azione posseduta che genera dividendi. - - - - - - Dividendi reinvestiti - - Se i dividendi sono ricevuti sotto forma di un reinvestimento automatico, la transazione corrispondente dovrebbe avvenire all’interno del conto dell’azione o del fondo comune come entrata dal conto Entrate:Dividendi per il numero di quote effettivamente reinvestite. Generalmente ci si riferisce a questo tipo di reinvestimento con la sigla DRIP (Dividend Re-Investment Program). - - As an example consider the following purchase of NSTAR (NST) stock with the - dividends reinvested into a DRIP Account. Mutual fund re-investments would be the same. - - - Starting with the purchase of 100 shares on Jan. 3, 2005, all dividends will be - reinvested and an account is created to track the dividend to the specific stock. GnuCash - simplifies the entry by allowing calculations within the cells of the transaction. If the - first dividend is $.29/share, enter $53.28 (purchase price + dividend) in the share Price - cell and 100*.29 in the Buy cell. GnuCash will calculate for you the - corresponding numer of Shares - - - - - - - - - - - - Esempio di transazioni per il reinvestimento dei dividendi - - - An image of the NST Stock Account register after a dividend - reinvestment. - - - - - - - - - Return of Capital - - This refers to a transaction where an investment returns capital to - the investor and doesn't have any accounting implications other than - reducing the cost basis. The number of shares held is not changed. - - - A Return of Capital transaction can be entered in the stock register - by entering the stock split with - - - - - - - Quote0 - - - - Prezzo0 - - - - VendiReturn of Capital value - - - - - - - The other side of the double entry would usually be a debit to the - brokerage bank account. - - - - - - - - - - - - Example of return of capital transactions - - - An image of the Stock Account register after a return - of capital. - - - - It is not possible to use the Stock Split Assistant to do this - type of transaction. - - - If you accidentally entered a non-zero price in the stock split, - GnuCash may have created an unwanted price database - entry which could cause reports to be wrong. Check for and remove such an - unwanted entry from the price database using Tools - Price Editor. - - - - - - - - Frazionamenti e fusioni - - Le società possono frazionare le loro azioni per diverse ragioni la più comune delle quali è quando l’amministrazione della società ritiene che il prezzo abbia superato il valore ragionevole per gli investitori. Alcuni di questi frazionamenti sono semplici scambi (es: 2 per 1 o 3 per 2) mentre altri sono meccanismi di scambio più complessi con distribuzione di liquidi. I frazionamenti possono anche portare a una diminuzione del numero di azioni se lo scambio è un frazionamento inverso (es: 1 per 3 o 0,75 per 1). - - - Frazionamento azionario semplice - - Per fare un esempio, si supponga che la propria società di investimento in azioni NST abbia dichiarato un frazionamento azionario di 2 per 1 a decorrere dal 6 Giugno 2005. Per inserire la corrispondente transazione occorre avviare l’assistente per il frazionamento azionario andando in OperazioniFrazionamento azionario. - - - - - - - - - Un’immagine dell’assistente per il frazionamento azionario al passo 1. - - - Un’immagine della selezione dell’assistente per il frazionamento azionario. - - - - La prima schermata è solamente di introduzione; premere Avanti per visualizzare la finestra di selezione del conto e dell’azione per il frazionamento. Sarà necessario creare una voce per ogni combinazione di Conto:Azioni che si possiede. - - - - - - - - - Un’immagine dell’assistente per il frazionamento azionario al passo 2 - Selezione del conto/azione. - - - Un’immagine dell’assistente per il frazionamento azionario al passo 2 - Selezione del conto/azione. - - - - - Selezionare il conto Attività:Investimenti:DRIPs:NST e premere Avanti. - - La finestra seguente per i dettagli del frazionamento azionario, contiene 5 campi: - - - - Data - Inserire la data del frazionamento. - + + + Data - Inserire la data del frazionamento. + Quote - Il numero di quote aggiunte (o sottratte) nella transazione. @@ -9299,22 +7772,11 @@ an empty report will be generated. Premere il pulsante Avanti. - - - Valute multiple + + + + + Un’immagine dell’assistente per il frazionamento azionario al passo 3 - Dettagli del frazionamento. @@ -9326,13 +7788,7 @@ an empty report will be generated. - Alcuni dei problemi che sorgono quando si utilizzano più valute, hanno a che fare con il trasferimento di fondi tra conti con diversa valuta, con il calcolo del valore totale di conti che hanno valute diverse e con la preparazione dei resoconti con valute miste. - - - Un metodo alternativo per gestire i conti con valute multiple rispetto a quello presentato nelle sezioni successive, consiste nell’utilizzare le funzionalità dei conti di trading fornite da &app;. Queste funzionalità, introdotte con la versione 2.3.14 di &app;, possono essere abilitate andando nella scheda Conti accessibile dal menu File Proprietà. - Per una guida completa sui conti per il trading si consiglia di consultare la guida Peter Selinger (in inglese). - - + La schermata successiva verrà saltata per questo esempio poiché non è presente Cash in Lieu. @@ -9357,20 +7813,9 @@ an empty report will be generated. - --Assets (USD) - -Current Assets (USD) - -US Bank (USD) - -European Bank (EUR) - -HK Bank (HKD) --Equity (USD) - -Opening Balances - -USD (USD) - -EUR (EUR) - -EUR (HKD) - -Note: the currency of each account is shown in parenthesis. - + + Esempio di una transazione relativa a un semplice frazionamento azionario, nel registro delle azioni + Un’immagine del registro del conto Attività:Investimenti:DRIPs:NST dopo l’inserimento di una transazione per un semplice frazionamento azionario. @@ -9511,10 +7956,11 @@ Note: the currency of each account is shown in parenthesis.