Rdb: Ruby-Nachbau der MWC /rdb-Werkzeuge

2026-10-11 20:33:17 +02:00
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+.TH adjust "" "" "/act/gl Command"
+.PC "Create adjusted trial balance table"
+.B adjust
+.PP
+.II "adjust balance sheet"
+The command
+.B adjust
+is part of the accounting/general ledger system
+that is included with
+.BR /rdb .
+It produces the adjusted trial balance sheet, called
+.BR adjusttrial ,
+by adding the trial-balance table
+.B trialbalance
+with the journal-of-adjustments table
+.BR journaladjust .
+.PP
+The accountant makes
+adjustments at the end of the accounting period,
+to reflect changes in inventory, depreciation, depletion, amortization,
+and so on.
+These are computed costs of doing business that are
+assigned to each accounting period.
+.SH Example
+The following gives an example of table
+.BR trialbalance :
+.DM
+Account Debit   Credit  Format  Taxline Short   Name                 
+------- -----   ------  ------  ------- ------- -----------------
+1010    11178           B-A     4L01    cash      Cash
+3010             13500  I-I     101a    sales     Sales
+3080               250  I-I     106     royalty   Gross royalties
+3100              3286  I-I     108     income    Other Income
+4020     3601           I-COGS  102-A2  merch     Misc Merchandise
+4030     2100           I-COGS  102-A3  wages     Salary and Wages
+4370        2           I-E     122     parking   Business parking
+4380       41           I-E     122     travel    Business travel
+4384      114           I-E     122     hotel     Business hotel
+.DE
+.PP
+The following gives an example of table
+.BR journaladjust :
+.DM
+Account Debit   Credit  Format  Taxline Name                   
+------- ------- ------- ------- ------- ---------------------
+1110              20000 B-A     4L06      Beginning Inventory
+1110    22130           B-A     4L06      Ending Inventory
+1310                  0 B-A     4L09a     Accum Depreciation
+1330                  0 B-A     4L10a     Accum Depletion
+1420                  0 B-A     4L12a     Accum Amortization
+4010      20000         I-COGS  102-A1    Beginning Inventory
+4080            22130   I-COGS  102-A4    Ending Inventory
+4170          0         I-E     121       Depreciation
+4180          0         I-E     118       Depletion
+4215          0         I-E     122       Amortization
+.DE
+.PP
+The command
+.B adjust
+then produces the table
+.B adjustedtrial
+by combining
+.B trialbalance
+with
+.BR journaladjust .
+In this example,
+.B adjustedtrial
+appears as follows:
+.DM
+Account Debit   Credit  Format  Taxline Short   Name                    
+------- -----   ------  ------  ------- ------- -----------------
+1010    11178           B-A     4L01    cash      Cash
+1110     2130           B-A     4L06    inv       Inventory
+1310        0           B-A     4L09a   adeprec   Accum Depreciation
+1330        0           B-A     4L10a   adeplet   Accum Depletion
+1420        0           B-A     4L12a   aamort    Accum Amortization
+3010             13500  I-I     101a    sales     Sales
+3080               250  I-I     106     royalty   Gross royalties
+3100              3286  I-I     108     income    Other Income
+4010    20000           I-COGS  102-A1  beginv    Begin Inventory
+4020     3601           I-COGS  102-A2  merch     Misc Merchandise
+4030     2100           I-COGS  102-A3  wages     Salary and Wages
+4080             22130  I-COGS  102-A4  endinv    Ending Inventory
+4170        0           I-E     121     deprec    Depreciation
+4180        0           I-E     118     deplet    Depletion
+4215        0           I-E     122     amor      Amortization
+4370        2           I-E     122     parking   Business parking
+4380       41           I-E     122     travel    Business travel
+4384      114           I-E     122     hotel     Business hotel
+.DE
+.SH "See Also"
+.B
+act,
+balance
+.SO adjust