Rdb: Ruby-Nachbau der MWC /rdb-Werkzeuge

man/accounting_ter.man

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+.TH "accounting terms" "" "" Definition
+.PC
+.PP
+The following defines several of the more commonly used accounting
+terms.
+These are included to help you understand the descriptions of \fB/rdb\fR's
+accounting package.
+.PP
+Financial information that records the day-to-day operation of a
+business is recorded in an
+.IR account .
+A simple account is made up of three parts:
+.IP \fB1.\fR 0.3i
+A title that describes the name of the information being stored
+in the account;
+.IP \fB2.\fR
+The left side of the account, used to record a debit; and
+.IP \fB3.\fR
+The right side of the account, used to record a credit.
+.PP
+This simple configuration is referred to as a `T' account because its
+shape resembles a capital T:
+.DM
+                           Title
+            ===================================
+                Debit        |      Credit
+.DE
+.PP
+A
+.I ledger
+is the combination of all the accounts maintained by a business.
+Transactions are posted to accounts through a
+.IR "journal entry" ,
+as in the following example:
+.DM
+        Cash               |     500.00   |
+              Sales        |              |   500.00
+.DE
+.PP
+Entries recorded on the far left are debits;
+entries indented from the left are credits.
+.PP
+Accounts fall into the following classifications:
+.IP \fBAssets\fR
+Anything that is owned and has a monetary value.
+.IP \fBLiabilities\fR
+Amounts owed to others.
+.IP \fBCapital\fR
+This is the owner's equity in the business.
+It is equal to the total assets minus the total liabilities.
+.IP \fBRevenue\fR
+Proceeds obtained in the course of doing business.
+.IP \fBExpenses\fR
+Costs incurred in the course of doing business.
+.PP
+Further information on accounting terms may be obtained from any
+textbook on accounting principles.
+Your local public library should contain several examples.
+.SH "See Also"
+.B
+act
+.R
+.SH Notes
+Please note that
+.BR /rdb 's
+accounting system is meant to serve as an example of data-base programming
+with
+.BR /rdb .
+It is not designed to be an exhaustive accounting package, nor is it
+designed to teach you how to perform accounting.
+Mark Williams technical support will help you if you have a problem with an
+.BR /rdb
+command, but not with problems that involve the principles of accounting.
+.IR "Caveat utilitor" .