> On Feb 11, 2017, at 7:52 AM, Frank H. Ellenberger > <frank.h.ellenber...@gmail.com> wrote: > > Hi John, > > I cc the list, because others might be interested in some background > aspects, too. And eventually will create their localized templates. > > Am 29.09.2016 um 09:12 schrieb John Ralls: >> Frank, >> >> Could you take a look at this, please? He's right that the top-level >> accounts aren't parented to the Root account, though his patch fixes >> only one of the 10. What bugs me is that the top-level accounts >> aren't Active and Passive as I thought was required in Germany, and >> that the names of several of them don't seem to be the sort of thing >> that one would make a top-level account, for example >> Leistungsverrechnung, Erträge, and Bautätigkeit. >> >> Regards, John Ralls >> > > As so often, Geert was ways too fast. ;-) > > I asked Christoph Franzen. the original author, who recently sent the > first version of an update to the official 2010 edition, to review this > aspect, too. I assume, his first file was made with a GnuCash version, > which had no root node. > > In the german business account templates we have 2 different approachs: > > Some like my SKR04 have the "didactical overhead" active, passive, > income, expense. > > Others were made by more professinal accountants, who know which class > of their template belongs to which type and are annoyed by every > additional keystroke. They use their 10 classes as the top level. > > As long as the reports get the accounts correctly grouped by type, I see > no reason to require the first or latter form. The user feedback is too > sparse to decide, whis form is preferred. Finally the users can modify > their file by adding or removing the overhead in short time. > > > The "Wohnungswirtschaft" account template contains accounts for: > > 1. Balance sheet > Class 0-2 are the asets (active) > Class 3 is equity > Class 4 accouts are liabilities, so 3-4 are passive > > 2. Profit & Loss > Class 5 "Leistungsverrechnung" is for internal cost accounting, (e.g. > the carpenters improve the masonry and vice versa, the truck supports x > hours the capentry and y hours the masonry) > Class 6 Earning > Class 7 internal production (House construction) cost will flow in assets > Class 8 other costs > Class 9 Calculations while closing the year, e.g. depreciation
Frank, Thanks, that's why I asked. There should be a comment at the head of the no-top-level templates explaining that, and perhaps something in the German documentation as well warning users that they may need to add a layer if they don't want the "speed structure" and remove one if they do. BTW, As a part-time carpenter I'm amused by the idea of the carpenters improve the masonry and vice-versa.... I imagine the masonry improving the carpenters by falling on their heads and stopping them from messing around outside of their trade! Regards, John Ralls _______________________________________________ gnucash-devel mailing list gnucash-devel@gnucash.org https://lists.gnucash.org/mailman/listinfo/gnucash-devel
