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@ -182,13 +182,13 @@ simply moved from one account to another in both cases. This is the
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basis of double-entry accounting: money never pops in or out of
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existence; it is always a posting from one account to another.
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Keeping a general journal is the same as keeping two separate journals:
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One for Pacific Bell and one for Checking. In that case, each time a
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payment is written into one, you write a corresponding withdrawal into
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the other. This makes it easier to write in a ``running balance'',
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since you don't have to look back at the last time the account was
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referenced---but it also means having a lot of journal books, if you
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deal with multiple accounts.
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Keeping a general journal is the same as keeping two separate
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journals: One for Pacific Bell and one for Checking. In that case,
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each time a payment is written into one, you write a corresponding
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withdrawal into the other. This makes it easier to write in
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a ``running balance'', since you don't have to look back at the last
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time the account was referenced---but it also means having a lot of
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journal books, if you deal with multiple accounts.
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@cindex account, meaning of
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@cindex meaning of account
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@ -626,8 +626,8 @@ it:
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Liabilities:MasterCard
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@end smallexample
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The Dining account balance now shows $25 spent on Dining, and a
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corresponding $25 owed on the MasterCard---and therefore shown as
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The Dining account balance now shows $25 spent on Dining, and
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a corresponding $25 owed on the MasterCard---and therefore shown as
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$-25.00. The MasterCard liability shows up as negative because it
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offsets the value of your assets.
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@ -3627,8 +3627,8 @@ this, use the special account name @samp{$account}:
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@end smallexample
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This example causes 10% of the matching account's total to be deferred
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to the @samp{Savings} account---as a balanced virtual posting,
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which may be excluded from reports by using @option{--real}.
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to the @samp{Savings} account---as a balanced virtual posting, which
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may be excluded from reports by using @option{--real}.
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@node Building Reports, Reporting Commands, Transactions, Top
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@chapter Building Reports
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