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GnuCash Tutorial and Concepts Guide Yawar Amin, GnuCash Documentation Team <yaw

GnuCash Tutorial and Concepts Guide Yawar Amin, GnuCash Documentation Team <yawar.amin@gmail.com> Tom Bullock <tbullock@nd.edu> Carol Champagne <carol@io.com> Mike Evans <mikee@saxicola.idps.co.uk> Dave Herman, GnuCash Documentation Team <dvherman@bigfoot.com> Geert Janssens, GnuCash Development Team <geert@kobaltwit.be> Jon Lapham, GnuCash Documentation Team <lapham@extracta.com.br> Chris Lyttle, GnuCash Documentation Team <chris@wilddev.net> Cristian Marchi, GnuCash Documentation Team <cri79@libero.it> Bengt Thuree, GnuCash Documentation Team <bengt@thuree.com> GnuCash Tutorial and Concepts Guide by Yawar Amin, Tom Bullock, Carol Champagne, Mike Evans, Dave Herman, Geert Janssens, Jon Lapham, Chris Lyttle, Cristian Marchi, and Bengt Thuree This Guide contains a tutorial for using GnuCash and describes the concepts behind GnuCash. Copyright © 2010-2011 Yawar Amin Copyright © 2010 Tom Bullock Copyright © 2010-2011 Cristian Marchi Copyright © 2009-2011 Geert Janssens Copyright © 2006 Chris Lyttle Copyright © 2003-2004 Jon Lapham Copyright © 2002 Chris Lyttle Copyright © 2001 Carol Champagne and Chris Lyttle Permission is granted to copy, distribute and/or modify this document under the terms of the GNU Free Documentation License (GFDL), Version 1.1 or any later version published by the Free Software Foundation with no Invariant Sections, no Front-Cover Texts, and no Back-Cover Texts. You can find a copy of the GFDL at this link [ghelp:fdl] or in the file COPYING-DOCS distributed with this manual. This manual is part of a collection of GNOME manuals distributed under the GFDL. If you want to distribute this manual separately from the collection, you can do so by adding a copy of the license to the manual, as described in section 6 of the license. Many of the names used by companies to distinguish their products and services are claimed as trademarks. Where those names appear in any GNOME documentation, and the members of the GNOME Documentation Project are made aware of those trademarks, then the names are in capital letters or initial capital letters. DOCUMENT AND MODIFIED VERSIONS OF THE DOCUMENT ARE PROVIDED UNDER THE TERMS OF THE GNU FREE DOCUMENTATION LICENSE WITH THE FURTHER UNDERSTANDING THAT: 1. DOCUMENT IS PROVIDED ON AN “AS IS” BASIS, WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESSED OR IMPLIED, INCLUDING, WITHOUT LIMITATION, WARRANTIES THAT THE DOCUMENT OR MODIFIED VERSION OF THE DOCUMENT IS FREE OF DEFECTS MERCHANTABLE, FIT FOR A PARTICULAR PURPOSE OR NON-INFRINGING. THE ENTIRE RISK AS TO THE QUALITY, ACCURACY, AND PERFORMANCE OF THE DOCUMENT OR MODIFIED VERSION OF THE DOCUMENT IS WITH YOU. SHOULD ANY DOCUMENT OR MODIFIED VERSION PROVE DEFECTIVE IN ANY RESPECT, YOU (NOT THE INITIAL WRITER, AUTHOR OR ANY CONTRIBUTOR) ASSUME THE COST OF ANY NECESSARY SERVICING, REPAIR OR CORRECTION. THIS DISCLAIMER OF WARRANTY CONSTITUTES AN ESSENTIAL PART OF THIS LICENSE. NO USE OF ANY DOCUMENT OR MODIFIED VERSION OF THE DOCUMENT IS AUTHORIZED HEREUNDER EXCEPT UNDER THIS DISCLAIMER; AND 2. UNDER NO CIRCUMSTANCES AND UNDER NO LEGAL THEORY, WHETHER IN TORT (INCLUDING NEGLIGENCE), CONTRACT, OR OTHERWISE, SHALL THE AUTHOR, INITIAL WRITER, ANY CONTRIBUTOR, OR ANY DISTRIBUTOR OF THE DOCUMENT OR MODIFIED VERSION OF THE DOCUMENT, OR ANY SUPPLIER OF ANY OF SUCH PARTIES, BE LIABLE TO ANY PERSON FOR ANY DIRECT, INDIRECT, SPECIAL, INCIDENTAL, OR CONSEQUENTIAL DAMAGES OF ANY CHARACTER INCLUDING, WITHOUT LIMITATION, DAMAGES FOR LOSS OF GOODWILL, WORK STOPPAGE, COMPUTER FAILURE OR MALFUNCTION, OR ANY AND ALL OTHER DAMAGES OR LOSSES ARISING OUT OF OR RELATING TO USE OF THE DOCUMENT AND MODIFIED VERSIONS OF THE DOCUMENT, EVEN IF SUCH PARTY SHALL HAVE BEEN INFORMED OF THE POSSIBILITY OF SUCH DAMAGES. Feedback To report a bug or make a suggestion regarding this package or this manual, follow the directions at the GNOME Bug Tracking System [http:// bugzilla.gnome.org]. iii Table of Contents 1. Overview ....................................................................................................................... 1 Introduction ............................................................................................................... 1 Features .................................................................................................................... 1 Easy to Use ....................................................................................................... 1 Tracks Your Investments ..................................................................................... 2 International Support ........................................................................................... 3 Business Support ................................................................................................ 3 Accounting Features ............................................................................................ 3 What’s New in 2.4 ............................................................................................. 3 What’s New in v2.0 ............................................................................................ 4 About this Book ......................................................................................................... 4 Top Ten Reasons to Use GnuCash ................................................................................ 6 Installation ................................................................................................................ 7 2. The Basics ..................................................................................................................... 8 Accounting Concepts .................................................................................................. 8 The 5 Basic Accounts ......................................................................................... 8 The Accounting Equation ..................................................................................... 8 Double Entry ..................................................................................................... 9 Data Entry Concepts ................................................................................................... 9 Files ................................................................................................................. 9 Accounts ......................................................................................................... 10 Transactions ..................................................................................................... 10 Interface .................................................................................................................. 10 Tip of the Day ................................................................................................. 10 Account Tree Window ....................................................................................... 11 Account Register Window .................................................................................. 12 Toolbar Buttons ................................................................................................ 12 Menu Items ..................................................................................................... 13 Menu Shortcuts ................................................................................................ 13 Getting Help ............................................................................................................ 13 Help Manual .................................................................................................... 13 Web Access ..................................................................................................... 13 Topic Search .................................................................................................... 14 Storing your financial data ......................................................................................... 14 Creating a file .................................................................................................. 14 Saving data ...................................................................................................... 14 Opening data .................................................................................................... 17 Backing Up and Recovering Data ................................................................................ 17 Backup file (.gnucash) ....................................................................................... 17 Log file (.log) .................................................................................................. 18 Lock files (.LNK and .LCK) ............................................................................... 18 File Management .............................................................................................. 18 Putting It All Together .............................................................................................. 19 3. Accounts ..................................................................................................................... 23 Basic Accounting Concepts ........................................................................................ 23 Balance Sheet Accounts ..................................................................................... 23 Income and Expense Accounts ............................................................................ 23 GnuCash Accounts .................................................................................................... 24 Balance Sheet Accounts ..................................................................................... 24 Income and Expense Accounts ............................................................................ 25 Putting It All Together .............................................................................................. 27 GnuCash Tutorial and Concepts Guide iv Simple Example ............................................................................................... 27 The Basic Top Level Accounts ........................................................................... 27 Making Sub-Accounts ....................................................................................... 29 4. Transactions ................................................................................................................. 31 Basic Concepts ......................................................................................................... 31 The Account Register ................................................................................................ 31 Simple Transaction ............................................................................................ 31 Split Transaction ............................................................................................... 32 Features of the Account Register ......................................................................... 33 Choosing a Register Style .......................................................................................... 34 Using Entry Shortcuts ................................................................................................ 35 Reconciliation .......................................................................................................... 36 Reconcile windows ........................................................................................... 37 Scheduled Transactions .............................................................................................. 40 Creating from the Ledger ................................................................................... 40 Creating from the Editor .................................................................................... 42 Putting It All Together .............................................................................................. 47 Open GnuCash file ........................................................................................... 47 Opening Balances ............................................................................................. 48 Additional Transaction Examples ......................................................................... 49 Save file .......................................................................................................... 50 Reports ........................................................................................................... 50 5. Checkbook ................................................................................................................... 53 Setting up Accounts .................................................................................................. 53 Entering Deposits ..................................................................................................... 53 Entering Withdrawals ................................................................................................ 54 ATM/Cash Withdrawals ..................................................................................... 54 Reconciling Your Accounts ........................................................................................ 55 Putting It All Together .............................................................................................. 55 Opening Balances ............................................................................................. 55 Add some transactions ....................................................................................... 56 Opening Balances ............................................................................................. 57 Save file .......................................................................................................... 58 Reports ........................................................................................................... 59 6. Credit Cards ................................................................................................................. 62 Concepts ................................................................................................................. 62 Setting Up Accounts ................................................................................................. 62 Simple Setup .................................................................................................... 62 Complete Setup ................................................................................................ 63 Entering Charges ...................................................................................................... 63 Entering Payments .................................................................................................... 64 Putting It All Together .............................................................................................. 65 Open GnuCash file ........................................................................................... 65 Purchases ........................................................................................................ 66 Refund ............................................................................................................ 67 Interest Charge ................................................................................................. 67 Reconciliation .................................................................................................. 67 Payment .......................................................................................................... 68 Save file .......................................................................................................... 70 Reports ........................................................................................................... 70 7. Loans .......................................................................................................................... 72 Basic Concepts ......................................................................................................... 72 Terminology .................................................................................................... 72 Setting Up Accounts ................................................................................................. 72 GnuCash Tutorial and Concepts Guide v Calculations ............................................................................................................. 73 Example: Monthly Payments .............................................................................. 74 Example: Length of Loan ................................................................................... 74 Advanced: Calculation Details ............................................................................ 74 House Mortgage (How-To) ......................................................................................... 76 A Personal Loan to a friend (How-To) ......................................................................... 78 Loan Specifications ........................................................................................... 78 Accounts for the loan ........................................................................................ 79 Lending the money ........................................................................................... 79 Receiving first payment ..................................................................................... 80 Receiving second payment ................................................................................. 81 Automobile Loan (How-To) ....................................................................................... 82 Reconciling with the Loan Statements (How-To) ............................................................ 82 Selling a house or a car (How-To) ............................................................................... 82 Simple Transaction ............................................................................................ 83 A More Complex Transaction ............................................................................. 84 Missing Loan Documentation ...................................................................................... 85 8. Investments .................................................................................................................. 86 Basic Concepts ......................................................................................................... 86 Terminology .................................................................................................... 86 Types of Investments ......................................................................................... 87 Setting Up Accounts ................................................................................................. 88 Predefined Accounts .......................................................................................... 88 Custom Accounts Example ................................................................................. 88 Interest Bearing Accounts .......................................................................................... 90 Account Setup .................................................................................................. 90 Example .......................................................................................................... 90 Setup Investment Portfolio ......................................................................................... 92 Setup Accounts for Stocks and Mutual Funds ........................................................ 92 Example Stock Account ..................................................................................... 93 Buying Shares .......................................................................................................... 95 Entering Preexisting Shares ................................................................................ 95 Buying New Shares ........................................................................................... 96 Setting Share Price .................................................................................................... 96 Initial Price Editor Setup .................................................................................... 96 Setting Stock Price Manually .............................................................................. 97 Configuring for Automatic Retrieval of Quotes ...................................................... 97 Displaying Share Value ..................................................................................... 99 Selecting “Price Source” in Stock Value Reports .................................................... 99 Selling Shares ......................................................................................................... 101 Example - Sale of stock with profit .................................................................... 101 Example - Sale of stock with loss ...................................................................... 102 Dividends .............................................................................................................. 103 Dividends in Cash ........................................................................................... 103 Dividends Re-Invested ..................................................................................... 104 Splits and Mergers .................................................................................................. 105 Simple Stock Split ........................................................................................... 105 Moderately Complex Stock Merger .................................................................... 108 9. Capital Gains .............................................................................................................. 111 Basic Concepts ....................................................................................................... 111 Estimating Valuation ............................................................................................... 111 Account Setup ........................................................................................................ 112 Example ................................................................................................................ 113 Unrealized Gains ............................................................................................. 113 GnuCash Tutorial and Concepts Guide vi Selling ........................................................................................................... 114 Caution about Valuation ................................................................................... 116 Taxation ................................................................................................................ 116 10. Multiple Currencies .................................................................................................... 118 Basic Concepts ....................................................................................................... 118 Account Setup ........................................................................................................ 118 User-Defined Currencies ................................................................................... 119 Recording/Updating Currency Exchange (How-To) ....................................................... 120 Manually Updating Exchange Rates ................................................................... 121 Automatic Updating Exchange Rates (How-To) .................................................... 122 Disabling Exchange Rate Retrieval ..................................................................... 123 Recording Purchases in a Foreign Currency (How-To) ................................................... 124 Purchase of an asset with foreign currency ........................................................... 124 Purchasing foreign stocks ................................................................................. 127 Tracking Currency Investments (How-To) ................................................................... 130 Purchasing a currency investment ....................................................................... 130 Selling a currency investment ............................................................................ 131 Reconciling Statements in a Foreign Currency (How-To) ................................................ 131 Putting It All Together (Examples) ............................................................................. 131 Basic scenario ................................................................................................ 131 Configure Accounts ......................................................................................... 132 Opening Balance ............................................................................................. 132 Purchase a house ............................................................................................. 133 Stock Purchasing ............................................................................................. 134 Get the uploads/s1/ gnu-cash-guide.pdf