Cette section décrit le processus de mise en place, d'édition et de travail avec les comptes GnuCash.
Dans GnuCash, un compte est un outil de base pour gérer l'enregistrement des entrées et sorties d'argent.
GnuCash étend le concept de comptes du monde réel, comme un compte bancaire ou un compte de prêt, au regroupement des comptes de revenus et de dépenses.
Cela vous permet de déterminer rapidement comment vous avez dépensé votre argent et quels sont vos principaux revenus et dépenses.
GnuCash définit des types de comptes (décrits dans la section suivante) pour faciliter l'organisation et le regroupement des comptes.
Les types de comptes peuvent être utilisés pour créer un plan comptable.
GnuCash utilise plusieurs types de comptes. Il est recommandé de choisir un type de compte approprié en se basant sur la liste des types de comptes décrits ci-dessous.
Les types Comptes fournisseurs et Comptes clients sont utilisés en interne par les fonctions commerciales de GnuCash. Les transactions impliquant ces comptes ne doivent être ni ajoutées, ni modifiées, ni supprimées autrement qu'en envoyant ou annulant une facture ou un bon ou en traitant le paiement.
| Account Type | Description |
|---|---|
| Accounts Payable | Accounts Payable are used by businesses to record amounts that must be paid. Example: The business has bought something, but the business has not paid the bill until later. |
| Accounts Receivable | Accounts Receivable records amounts for which money has not yet been received. Example: A business has sold something and issued a bill, but the client has not payed until later. |
| Asset | Asset accounts are used for tracking things that are of value and can be used or sold to pay debts. (Normally a placeholder account) |
| Bank | The Bank account type denotes savings or checking accounts held at a bank or other financial institution. Some of these accounts may bear interest. This is also the appropriate account type for check (debit) cards, which directly withdraw payments from a checking account. |
| Cash | The Cash account type is used to denote the cash that you store in your wallet, shoe box, piggyback, or mattress. |
| Credit Card | The Credit Card account type is used to denote credit card accounts, both for cards that allow floating lines of credit (e.g. VISA, MasterCard, or Discover) and with cards that do not permit continuing balances (e.g. American Express) |
| Currency | Currency Accounts were used for trading currencies, but have been replaced by the Currency Transfer pane on the Transfer Funds Window (Section 6.1, “Transfer Funds Dialog Box”). |
| Equity | Equity accounts are used to store the opening balances when you first start using GnuCash or start a new accounting period. |
| Expense | Any expense such as food, clothing, taxes, etc. This type is called a category in Quicken. |
| Income | Any income received from sources such as salary, interest, dividends, etc. This type is called a category in Quicken. |
| Liability | Liability accounts are used for tracking debts or financial obligations. (Normally a placeholder account) |
| Mutual Fund | A professionally managed portfolio of stocks and bonds or other investments divided up into shares. |
| Stock | A share of ownership in a corporation, which entitles its owner to all the risks and rewards that go with it. |
The New Account Hierarchy Setup assistant described in the first section of this help is a convenient way of setting up a set of accounts to use as a framework of account types.
When new accounts are created the available choices of account types are grayed out according to what type the parent account is. The following list contains the possible choices.
The Chart of Accounts is like a table of contents for your finances. The best way to conceptualize a chart of accounts is as a tree. The main branches represent entire categories or groups, while the leaves of the tree denote individual bank accounts or expense categories. When a summary report is requested, typically only the main branches are shown in the report, rather than the individual accounts. For example, a chart of accounts might look like the following:
Accounts codes
Note that accounts not only have names; they may have codes, to order the accounts. When a report is generated, the sort order is determined by the numbering. It’s customary to have the leaf accounts end in non-zero digits, while parent nodes have increasing numbers of zeros.
GnuCash does not prevent duplicate numbering, although we would encourage you to avoid this. Account codes are treated as numbers in base-36, thus, if you run out of numbers, you can use the letters, a through z.
Editing the Chart of Accounts is done within the Parent Account pane of the Edit Account dialog. It is possible to move an account to any part of the Chart of Accounts. It is recommended to keep accounts generally under the related types of accounts as described in Section 5.1, “Types of GnuCash Accounts”. This helps to preserve the Chart of Accounts structure.
To move the selected account to a different parent account just select the account in the Parent Account pane. If New top level account is selected then the account will be moved to the top level.
To create a new account go to Actions → New Account… or click the New Toolbar icon in the Account Tree Window. The New Account dialog will be opened.
The New Account properties dialog consists of two tabs, the General tab and the Opening Balance tab.
Creating a New Account involves planning in advance several details that are used in the New Account dialog.
These details are described below.
The General tab is used to access the basic information about the account. It provides a way of connecting the account to stock information if it is one of the currency, mutual fund or stock account types. It can also be flagged as a Placeholder account. It displays if it is flagged as a Tax Related account (which is set through theEdit → Tax Report Optionsdialog).
There are seven fields in the Identification section of this tab.
The Type field in the Select Security is determined by the selection of Account Type panel in the New Account screen.
Below the panes are 3 check-boxes: one to show if the account is Tax Related, one to mark the account as a Placeholder, and one to mark an account Hidden.
The Tax Related check-box means that an account has been flagged to be included in the Tax Schedule Report. This flag is only displayed on the Edit Account dialog and is set in the Income Tax Information dialog (Edit → Tax Report Options). For related reports see the examples like Tax Schedule Report and TXF Export in (Section 9.3.7, “Country Specific Reports”).
The Placeholder check-box sets an account to read-only status and prevents the addition of transaction data to the account.
Setting an account to Placeholder will also hide that account in the pop-up account list in a register. Sub-accounts to the placeholder account will still display in the pop-up, however.
The Hidden check box hides an account (and any sub-accounts) in the account tree. To reset this option, you will first need to open theView → Filter By…dialog for the account tree and check the Show hidden accounts option. Doing so will allow you to select the account and reopen this dialog.
Hidden accounts still appear in the pop-up account list in a register. To remove an account from this pop-up account list as well, check the Placeholder check box.
Below these checkboxes is a pane that contains a list of Account Types. Select a type from the descriptions in Section 5.1, “Types of GnuCash Accounts”.
The next pane contains an account tree to choose a Parent Account. To create a new account tree select New top level account.
The available choices in the Account Type pane depends on the selected account in the Parent Account pane. For example if the Parent Account is Assets you will see only Equity in the Account Type pane. This is to help maintain a proper account structure for the Chart of Accounts.
The installation of Finance::Quote is described under Section 11.2, “Installing Finance::Quote”.
When creating these accounts it is a good time to create income accounts to track dividends, capital gains (long and short) and expense account(s) for tracking commissions and losses (if you track losses as expenses).
Note that Yahoo will provide price quotes for many mutual funds including Fidelity, T.Rowe Price and Vanguard, and that the quoted prices at Yahoo should be identical to those that may be found at the source sites.
If you are outside the US and use one of the different Yahoo sources or multiple sources containing Yahoo, you should append the market code for the security such as PA for Paris, BE for Berlin, etc. Example: 12150.PA (a Peugeot security in the Paris market). Table A.4, “Yahoo Codes for Exchanges and Markets” below lists suffixes for various markets around the world.
Pseudo-symbols for TIAA-CREF funds are listed in table Table A.5, “Pseudo-symbols that can be used for TIAA-CREF quotes”.
The Opening Balance tab is visible only when creating a new account, and is disabled for Stock and Mutual Fund accounts. In the latter case, opening balances must be created by hand. Please see Section 8.5.1 in the Tutorial and Concepts Guide for instructions if you need to create an opening balance in a Stock or Mutual Fund account. It is used to record the beginning balance for an account. This allows it to be used for two different scenarios. If using GnuCash for the first time to record transactions, it can be used as a beginning balance. If the accounts in use are closed at the end of a period and new accounts are created, it is used to close and carry balances forward.
There are three panes in this tab.
The Edit Account dialog consists of just the General tab. This tab has the same information that was described in Section 5.4, “Creating a New Account”. To access the Edit Account dialog go toEdit → Edit Account (Ctrl+E)or click the Edit Toolbar icon in the Account Tree Window.
Use Renumber Subaccounts to rewrite the account codes for all children of the current account. For example, you have the following account structure:
| Code | Name |
|---|---|
| 10 | Colors |
| 10-1 | Red |
| 10-2 | Orange |
| 10-3 | Yellow. |
| 10-4 | Blue |
| 10-5 | Violet |
You now need to add the “Green” account, but you want it to sort between the Yellow and Blue accounts. Instead of having to manually renumber all the accounts starting with Blue, you can use the Renumber subaccount command on the Colors account. In the pop-up dialog the prefix value should default to “10”, the account code for the colors account. If you set an interval value of “5” and click Renumber you will end up with the following account structure:
| Code | Name |
|---|---|
| 10 | Colors |
| 10-05 | Red |
| 10-10 | Orange |
| 10-15 | Yellow. |
| 10-20 | Blue |
| 10-25 | Violet |
Now you have room in the account code numbering space to add the Green account with an account code to force the proper ordering.
| Code | Name |
|---|---|
| 10 | Colors |
| 10-05 | Red |
| 10-10 | Orange |
| 10-15 | Yellow. |
| 10-18 | Green |
| 10-20 | Blue |
| 10-25 | Violet |
Deleting an Account means removing all transaction information and information about this account from the file. This cannot be undone. You will be prompted to verify that you wish to remove the account. If the account still contains transaction information you will be warned that this account contains transactions.
A side effect of removing an account that contains transactions is that you will end up with unbalanced accounts. This will be indicated in the account by a gray check-box next to the debit and credit amounts. You can automatically repair these unbalanced accounts by using theActions → Check & Repairmenu. This will automatically assign the unbalanced amounts to a new account named Imbalance.
Le rapprochement des comptes dans GnuCash avec les relevés d'une banque ou d'une autre institution permet de vérifier les transactions et le solde des comptes. Il permet aussi de suivre les chèques non encaissés et autres transactions en cours.
Le rapprochement se fait en deux boites de dialogue : la boite de dialogue « Informations de rapprochement » puis la fenêtre « Réconcilier » qui permettent la saisie et la mise à jour des informations de compte pendant le rapprochement.
La fenêtre de rapprochement est accessible à partir de la fenêtre de l'arbre des comptes ou de la fenêtre du registre des comptes par Actions → Rapprocher… ou avec le raccourci Alt+A, R.
The Summary Bar at the bottom of the Account Register Window indicates the amounts of Present (Balance), Future (Balance), Cleared (Transactions), Reconciled (Transactions) and Projected Minimum. Online account information can be used to mark which transactions the bank has processed by changing the R (reconciliation status) column in the register from n (new) to c (cleared). The bank statement is then used with the Reconcile window to reconcile the account which changes the R field to y (reconciled). Le résumé en bas de la fenêtre du registre des comptes indique les montants du solde actuel, du solde futur, des opérations compensées, des opérations rapprochées et du minimum prévu.
Les informations en ligne permettent de marquer les transactions que la banque a traitées en faisant passer la colonne R à n (nouveau) puis à c (compensé).
La fenêtre de rapprochement permet ensuite d'utiliser l'extrait de compte pour rapprocher le compte, ce qui fait passer le champ R à y (rapproché).
La boîte de dialogue Informations de rapprochement permet de saisir :
Le bouton Saisir le paiement des intérêts ne s'affiche que si vous rapprochez un compte bancaire.
La boîte de dialogue de paiement des intérêts comporte trois volets.
En bas, le bouton Pas de paiement automatique d'intérêts pour ce compte ferme le dialogue.
Dans le cas d'un compte de crédit ou de prêt, le paiement se fait généralement à partir d'un compte de dépenses.
Dans le cas d'un compte chèque ou d'un compte d'épargne, le paiement se fait généralement à partir d'un compte de revenus.
La case à cocher Afficher les revenus et les dépenses permet d'afficher ou de masquer les comptes de revenus et de dépenses.
Sélectionnez OK pour saisir la transaction des intérêts (ou Annuler le paiement pour revenir à l'écran de rapprochement initial.
Pour une description détaillée, voir rapprochement.
La boite de dialogue de rapprochement permet de faire correspondre le relevé aux données de GnuCash pour chaque transaction. Elle trois volets : Fonds entrants à gauche, Fonds sortants à droite et un volet solde 1)
Pour trier les transactions répertoriées avec un critère préféré, cliquez sur l'en-tête de colonne correspondant. Chaque clic inverse l'ordre de tri.
Pour basculer l'état de rapprochement de toutes les transactions dans un volet, cliquez sur une transaction dans ce volet et cliquez sur Ctrl+A suivi d'un Espace.
Sous chaque volet, s'affiche le total des transactions rapprochées.
Dans les volets Fonds entrants et Fonds sortants, les opérations non rapprochées peuvent être modifiées au moyen des menus et de la barre d'outils pour accéder aux informations sur les comptes et les opérations : on peut créer une nouvelle transaction, modifier une transaction sélectionnée, ajouter une transaction de solde (du même montant que celui de la différence dans le panneau de solde), ou supprimer l'opération sélectionnée.
Toutes ces commandes sont disponibles dans le menu de la boite de dialogue Rapprocher.