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 <chapter id="ch_reports">
 <title>Reports</title>
 <para>&app; is a powerful double entry accounting software package that allows
users to enter and track their money in a reliable manner. However, putting
this information into &app; is only a part of the process. To be truly
helpful, you need to be able to extract this information in meaningful ways.
&app;'s reporting features allow you to just that.</para>
<para>&app;'s reporting features allow you to display nearly any group of
transactions in a wide variety of formats. This makes it easy to answer
questions about your finances, such as "How much did I spend on groceries
last month?" or "How much did I earn in the previous six months?"</para>
<para>&app; includes a number of common report types, which can be modified to
meet your specific needs. If these common reports are insufficient, it is
possible to modify or even write your own custom reports (although this is
not recommended for beginners).</para>

 <sect1 id="rpt_concepts">
 <title>Overview</title>
 <para>There are many standard reports pre-built in &app;,
 all available from the <guimenu>Reports</guimenu> pulldown menu in the main account window.</para>
 <para>When you select a report from the list of reports, that report is first run
 with its default settings. Once you have opened the report, you can modify its parameters by clicking on
the Options button on the toolbar. Under Options, you will see the different
settings that you can change for each report. Note that for different reports,
the options will be different. </para>
</sect1>

<sect1 id="rpt_savedconfigsinfo">
  <title>Saved Reports Configurations Concepts</title>
  <para>Once you have modified a report to meet your needs, you may wish to save
  that report for reuse at a later point. &app; allows custom
  reports to be saved, using the Save Report Configuration command.</para>
  <para>To save a report configuration:</para>
<itemizedlist>
<listitem><para>Go to the Reports Menu and choose the desired report.</para></listitem>
<listitem><para>Change the settings on the report until it includes what is needed.</para></listitem>
<listitem><para>Go to the General tab of the report's options and change the Report Name
to something meaningful (Do not confuse this with the Report Title).</para></listitem>
<listitem><para>Apply the changes and close the dialog.</para></listitem>
<listitem><para>Click the Save Report Configuration or Save Report Configuration As... button</para></listitem>
</itemizedlist>
<para>This will store the report options in a file in your home directory.</para>
<para>The first time you save a report with a name that has not already been saved,
you can use either the Save Report Configuration or the Save Report
Configuration As... button. You can modify the report name before saving it.</para>
<para>Once a report has been saved with the current name, the Save Report Configuration button will immediately update the saved report configuration.
Use the Save Report Configuration As button to save the current report
configuration with a new name.</para>
<para>Saved report configurations are available for use under the
Reports->Saved Report Configurations entry. They will also be available for
use on multicolumn reports.</para>
<para>Saved report configurations can be deleted in the Saved Report Configurations
dialog by clicking the trashcan icon.</para>
<para>To edit saved report configurations, open the report via Reports->Saved Report
Configurations, edit and apply the new options, and click Save Report
Configuration.</para>
</sect1>

<sect1 id="rpt_standardrpts">
  <title>Standard Reports Overview</title>
  <para>The standard reports that are included in &app; are presented
  in this chapter. For each report, a short description is given, which
  explains what the report is intended to show and its primary purpose.
  We begin with a description of the Transaction Report, which is an
  all-purpose report with many features and settings that allow
  sophisticated examination of the data in a file. </para>

  <sect2 id="rpt_txnrept">
    <title>Transaction Report</title>
    <para>The Transaction Report is a fundamental report that allows
      users to retrieve a wide variety of useful information from the
      financial records. The report includes many features that allow
      powerful and flexible reporting from the single basic
      report.</para>
    <itemizedlist>
      <listitem>
        <para>Debit and Credit subtotals can be displayed, and within
        a grouping section, if debit totals > credit totals, the group
        subtotal will be displayed in the debit column.</para>
        </listitem>
      <listitem>
        <para>Multiple data columns enable display of transaction
        amounts in report currency and original currency in separate
        columns.</para>
      </listitem>
      <listitem>
        <para>Additional sortkeys e.g. sort by reconcile status
        (unreconciled -> cleared -> reconciled), sort by weeks, allow
        additional views into the financial records.</para>
      </listitem>
      <listitem>
        <para>Full text filter enabled for description, notes and
        memo, and for account full names. This allows easier selection
        of source account names and tailored reporting. Filters
        can optionally use full POSIX regular expressions.</para>
      </listitem>
      <listitem>
        <para>Indenting of columns will indent the report columns for
        easier understanding of grouping and sorting. (This is now
        enabled by default for Gnucash 3.0 onwards)</para>
      </listitem>
      <listitem>
        <para>Subtotal table is useful to understand the relationship
        in the data. This feature compiles the primary and secondary
        subtotals into a table view, allowing additional insight into
        financial records, e.g. account subtotals in different time
        series.</para>
      </listitem>
    </itemizedlist>
    <para>For further ideas on how to use the Transaction Report to produce
    common reports, see <link linkend='rpt_transaction'>Using the
    Transaction Report</link>.</para>
  </sect2>
<sect2 id="rpt_grp_assetsliabs">
<title>Assets &amp; Liabilities Group</title>
<para>Reports in this group provide general information about assets and liabilities.</para>

<sect3 id="rpt_advport">
<title>Advanced Portfolio</title>
<para>The Advanced Portfolio produces a report on commodity accounts
(stock and mutual fund type accounts) using price information stored in the
&app; price database and within the
&app; transaction data. If you do not have stock
price information in your file, the report will indicate an error. This report
includes extended information about commodity holdings, including information
about the basis, gain, and return of individual commodities.</para>

  <sect4 id="rpt-advport-capgains">
    <title>Advanced Portfolio Capital Gains</title>
    <para>
      The Advanced Portfolio report doesn’t use the capital gain splits to
      calculate capital gains. It calculates the gains from the various buy and
      sell transactions in the account without regard to whether the gains and
      losses are recorded or not. Any realized gain splits are ignored.
      Realized gain splits are recognized as two splits, one in the stock’s
      account with a zero number of shares and a non-zero value, the other in an
      income or expense account with a value that is the negative of the split
      in the stock account. These two splits can be in a separate transaction
      (as created by scrubbing) or in the same transaction as the sale (this
      will cause incorrect future scrubbing). The income or expense split can
      be split into multiple splits, say for taxable/non-taxable or
      short/long term gains, without affecting this report.
    </para>
  </sect4>
</sect3>

<sect3 id="rpt_assetbarchart">
<title>Asset Barchart</title>
<para>The Asset Barchart presents the value of assets on a monthly basis in
barchart form. By default, the report displays the eight largest accounts that
have specific asset types assigned to them, and it displays bars for
the current financial period.</para>
<para>Several settings on this report can greatly affect the information included.</para>
<itemizedlist>
<listitem><para>On the Accounts tab, the "Show Accounts until level" option changes how
the report aggregates account totals. Change this value to see information at
deeper levels of the account structure.</para></listitem>
<listitem><para>On the Display tab, the "Maximum Bars" option will display more bars in
the chart, allowing information for more accounts to display. Additionally,
the "Show table" option enables the display of chart information in tabular
form below the chart.</para></listitem>
<listitem><para>On the General tab, the "Price Source" option can significantly
affect the reported value of various commodities included in the report.</para></listitem>
</itemizedlist>
</sect3>

<sect3 id="rpt_assetpiechart">
<title>Asset Piechart</title>
<para>The Asset Piechart presents the value of assets on a monthly basis in
piechart form. By default, the report shows the seven largest accounts, that
have specific asset types assigned to them, arranged in descending order by
value as of the end of the current accounting period.</para>
<para>Several settings on this report can greatly affect the information included.</para>
<itemizedlist>
<listitem><para>On the Accounts tab, the "Show Accounts until level" option changes how
the report aggregates account totals. Change this value to see information at
deeper levels of the account structure.</para></listitem>
<listitem><para>On the Display tab, the "Maximum Slices" option will display more
slices in the chart, allowing information for more accounts to display.</para></listitem>
<listitem><para>On the General tab, the "Price Source" option can significantly
affect the reported value of various commodities included in the report.</para></listitem>
</itemizedlist>
</sect3>

<sect3 id="rpt_avgbalance">
<title>Average Balance</title>
<para>The Average Balance report displays monthly averages for the current accounting period.</para>
</sect3>

<sect3 id="rpt_balancesheet">
<title>Balance Sheet</title>
<para>The Balance Sheet lists Asset, Liability, and Equity account balances
for all such accounts, and provides totals as of a given date. Balance sheets
are commonly run for the last day of each fiscal year to give an overall sense
of the financial condition of the entity.</para>
</sect3>

<sect3 id="rpt_generaljournal">
<title>General Journal</title>
<para>The General Journal produces a register of all transactions (beginning
to end) in order by date, showing the accounts and the amounts involved, and
totals the Net Change by all currencies and assets.</para>
<para>This report is not customizable by date or account, though you can
include more or fewer details about the individual transactions, and whether
to include running balances and totals for the credits and debits. If you
need a report restricted to particular accounts, consider the Transaction
Report or open a particular account and choose the Account Transaction Report.</para>
</sect3>

<sect3 id="rpt_generalledger">
<title>General Ledger</title>
<para>The General Ledger produces information about all transactions
for a selected set of accounts. When first run, this report loads no data,
and the report options must be changed to retrieve information from the file.</para>
</sect3>

<sect3 id="rpt_investport">
<title>Investment Portfolio</title>
<para>The Investment Portfolio produces a report of commodity accounts (that
is, accounts with type "Stock" or "Mutual Fund"), giving holdings, price and
value information about commodities in the file.</para>
</sect3>

<sect3 id="rpt_liabbarchart">
<title>Liability Barchart</title>
<para>The Liability Barchart presents the value of liabilities on a monthly basis in
barchart form. By default, the report displays the eight largest accounts that
have specific asset types assigned to them, and it displays bars for
the current financial period.</para>
<para>Several settings on this report can greatly affect the information included.</para>
<itemizedlist>
<listitem><para>On the Accounts tab, the "Show Accounts until level" option changes how
the report aggregates account totals. Change this value to see information at
deeper levels of the account structure.</para></listitem>
<listitem><para>On the Display tab, the "Maximum Bars" option will display more bars in
the chart, allowing information for more accounts to display. Additionally,
the "Show table" option enables the display of chart information in tabular
form below the chart.</para></listitem>
<listitem><para>On the General tab, the "Price Source" option can significantly
affect the reported value of various commodities included in the report.</para></listitem>
</itemizedlist>
</sect3>

<sect3 id="rpt_liabpiechart">
<title>Liability Piechart</title>
<para>The Liability Piechart presents the value of liabilities on a monthly basis in
piechart form. By default, the report shows the seven largest accounts, that
have specific asset types assigned to them, arranged in descending order by
value as of the end of the current accounting period.</para>
<para>Several settings on this report can greatly affect the information included.</para>
<itemizedlist>
<listitem><para>On the Accounts tab, the "Show Accounts until level" option changes how
the report aggregates account totals. Change this value to see information at
deeper levels of the account structure.</para></listitem>
<listitem><para>On the Display tab, the "Maximum Slices" option will display more
slices in the chart, allowing information for more accounts to display.</para></listitem>
<listitem><para>On the General tab, the "Price Source" option can significantly
affect the reported value of various commodities included in the report.</para></listitem>
</itemizedlist>
</sect3>

<sect3 id="rpt_networthbar">
<title>Net Worth Barchart</title>
<para>The Net Worth Barchart summarizes Asset accounts, Liability accounts, and
overall Net Worth as bars on a graph on a monthly basis for the current
financial period. This report provides a graphic overview of the file over time.</para>
</sect3>

<sect3 id="rpt_networthline">
<title>Net Worth Linechart</title>
<para>The Net Worth Linechart summarizes Asset accounts, Liability accounts, and
overall Net Worth as a line graph on a monthly basis for the current financial
period. This report provides a graphic overview of the file over time.</para>
</sect3>

<sect3 id="rpt_pricescatter">
<title>Price Scatterplot</title>
<para>The Price Scatterplot displays the value of one commodity relative to
another commodity, for example the value of a stock relative to a currency.
When first run, this report loads no data, and the report options must be
changed to retrieve information from the file. Specifically, the "Price of
Commodity" setting on the Price options tab must be changed to a specific
commodity.</para>
</sect3>
</sect2>

<sect2 id="rpt_grp_budget">
<title>Budget Group</title>
<para> Budget reports in &app; allow you to gather
summary information related to budgets you may have created. In order for
these reports to work, you must first create a budget. The reports in this
group are specifically based on budget information. To use these reports, you
need to have a budget saved in your file.</para>

<sect3 id="rpt_budbalsht">
<title>Budget Balance Sheet</title>
<para></para>
</sect3>

<sect3 id="rpt_budbarchart">
<title>Budget Barchart</title>
<para></para>
</sect3>

<sect3 id="rpt_budflow">
<title>Budget Flow</title>
<para></para>
</sect3>

<sect3 id="rpt_budincstate">
<title>Budget Income Statement</title>
<para></para>
</sect3>

<sect3 id="rpt_budprofloss">
<title>Budget Profit &amp; Loss</title>
<para></para>
</sect3>

<sect3 id="rpt_budreport">
<title>Budget Report</title>
<para></para>
</sect3>
</sect2>

<sect2 id="rpt_grp_business">
<title>Business Group</title>
<para>Reports in this group provide general information about activities related
to a business.</para>

<sect3 id="rpt_customer">
<title>Customer Report</title>
<para></para>
</sect3>

<sect3 id="rpt_custsummary">
<title>Customer Summary</title>
<para>Customer Summary is a customer profit report that can help with job analysis by
comparing the income and expenses for a specific customer.</para>
<para>All invoices have an Owner in &app;, so invoices that are
made will show a customer and show in the report. When creating a Bill, the Default
Chargeback Customer is blank. To use the profit report, this field needs an entry,
since this is the tag that decides the line to which
to attach the expense. Left blank, the bill will be assigned to "No Customer."
Similarly, when income is entered directly in a register rather than creating an
invoice, it will also be assigned to "No Customer."</para>
<para>Thus, if this report includes an entry for "No Customer", this means that the report
may be inaccurate, as the results are not all properly labeled.</para>
<para>Possible use scenarios include:</para>
<itemizedlist>
<listitem><para>Tracking retail sales from different cities</para></listitem>
<listitem><para>Tracking rental properties</para></listitem>
<listitem><para>Tracking types of business</para></listitem>
<listitem><para>Tracking commission sales</para></listitem>
</itemizedlist>
<para>Each of these scenarios assumes that the account structure includes breakdowns
for individual tracked categories. Changing settings on the Income and Expense
tabs under Options can hone the information displayed. By default all income and
expense accounts are included; however, since &app; can't really predict
the names and classification of income and expense accounts, it must group them all
into the "No Customer" entry.</para>
<para>Note that inventory-based businesses won't benefit from this report because of its nature.</para>
<para>Useful options:</para>
<itemizedlist>
<listitem><para>The Expense Accounts tab allows the selection of one or more expense accounts.</para></listitem>
<listitem><para>The Income Accounts tab allows the selection of one or more income accounts.</para></listitem>
<listitem><para>The Display tab allows sorting by name, profit percentage, or amount of profit.</para></listitem>
</itemizedlist>
</sect3>

<sect3 id="rpt_easyinv">
<title>Easy Invoice</title>
<para></para>
</sect3>

<sect3 id="rpt_employee">
<title>Employee Report</title>
<para></para>
</sect3>

<sect3 id="rpt_fancyinv">
<title>Fancy Invoice</title>
<para></para>
</sect3>

<sect3 id="rpt_payaging">
<title>Payable Aging</title>
<para></para>
</sect3>

<sect3 id="rpt_prtinv">
<title>Printable Invoice</title>
<para></para>
</sect3>

<sect3 id="rpt_recaging">
<title>Receivable Aging</title>
<para>This report provides a listing of all customers, their current balance, and
how much they have outstanding from invoices over different time periods&amp;mdash;how
much they owe from 0-30 days, from 31-60 days, from 61-90 days, and over 90 days.
The report also contains links to each customer and to their current customer report.</para>
</sect3>

<sect3 id="rpt_vendor">
<title>Vendor Report</title>
<para></para>
</sect3>
</sect2>

<sect2 id="rpt_grp_incexp">
<title>Income and Expense Group</title>
<para>Reports in this group provide information about Income and Expense</para>

<sect3 id="rpt_cashflow">
<title>Cash Flow</title>
<para>This report shows the change in value for a set of accounts (the flow of cash)
over a given period of time. By default, this report is based on accounts in Assets and
Special Accounts, and covers the current financial period. The report enumerates
all money coming in to and going out of the base accounts, broken down by the
other account.</para>
</sect3>

<sect3 id="rpt_equity">
<title>Equity Statement</title>
<para>This report can be seen as extension of the Balance Sheet report. The
Balance Sheet states the balance of Assets, Liabilities and Equity at a
specific point of time. The Equity Statement focuses on the Equity Accounts
by showing the cash flow to and from them for a given period of time.</para>
<para>By balancing this cash flow with income, the report shows the available
capital at the beginning and end of the selected time period.</para>
</sect3>

<sect3 id="rpt_expbarchart">
<title>Expense Barchart</title>
<para>The Expense Barchart presents the value of expenses on a monthly basis in
barchart form. By default, the report displays the eight largest accounts that
have specific expense types assigned to them, and it displays bars for
the current financial period.</para>
<para>Several settings on this report can greatly affect the information included.</para>
<itemizedlist>
<listitem><para>On the Accounts tab, the "Show Accounts until level" option changes how
the report aggregates account totals. Change this value to see information at
deeper levels of the account structure.</para></listitem>
<listitem><para>On the Display tab, the "Maximum Bars" option will display more bars in
the chart, allowing information for more accounts to display. Additionally,
the "Show table" option enables the display of chart information in tabular
form below the chart.</para></listitem>
<listitem><para>On the General tab, the "Price Source" option can significantly
affect the reported value of various commodities included in the report.</para></listitem>
</itemizedlist>
</sect3>

<sect3 id="rpt_exppiechart">
<title>Expense Piechart</title>
<para>The Expense Piechart presents the value of expenses on a monthly basis in
piechart form. By default, the report shows the seven largest accounts, that
have specific expense types assigned to them, arranged in descending order by
value as of the end of the current accounting period.</para>
<para>Several settings on this report can greatly affect the information included.</para>
<itemizedlist>
<listitem><para>On the Accounts tab, the "Show Accounts until level" option changes how
the report aggregates account totals. Change this value to see information at
deeper levels of the account structure.</para></listitem>
<listitem><para>On the Display tab, the "Maximum Slices" option will display more
slices in the chart, allowing information for more accounts to display.</para></listitem>
<listitem><para>On the General tab, the "Price Source" option can significantly
affect the reported value of various commodities included in the report.</para></listitem>
</itemizedlist>
</sect3>

<sect3 id="rpt_expdayoweek">
<title>Expenses vs. Day of Week</title>
<para>Expenses vs. Day of Week presents a pie chart showing the totals for
selected expense accounts totaled by the day of the week of the transaction.
The report options enable you to make some adjustments (such as accounts,
display options, and the date range) but the account selector only allows
expense accounts to be chosen. The report aggregates expense transactions by
day of week, not by any other period or category. Due to these limitations,
the report may be considered a demonstration or an example to someone wanting
to examine the source code for composing a useful custom report.</para>
</sect3>

<sect3 id="rpt_incomebarchart">
<title>Income Barchart</title>
<para>The Income Barchart presents the value of income on a monthly basis in
barchart form. By default, the report displays the eight largest accounts that
have specific income types assigned to them, and it displays bars for
the current financial period.</para>
<para>Several settings on this report can greatly affect the information included.</para>
<itemizedlist>
<listitem><para>On the Accounts tab, the "Show Accounts until level" option changes how
the report aggregates account totals. Change this value to see information at
deeper levels of the account structure.</para></listitem>
<listitem><para>On the Display tab, the "Maximum Bars" option will display more bars in
the chart, allowing information for more accounts to display. Additionally,
the "Show table" option enables the display of chart information in tabular
form below the chart.</para></listitem>
<listitem><para>On the General tab, the "Price Source" option can significantly
affect the reported value of various commodities included in the report.</para></listitem>
</itemizedlist>
</sect3>

<sect3 id="rpt_incexpchart">
<title>Income &amp; Expense Chart</title>
<para></para>
</sect3>

<sect3 id="rpt_incomepiechart">
<title>Income Piechart</title>
<para>The Income Piechart presents the value of income on a monthly basis in
piechart form. By default, the report shows the seven largest accounts, that
have specific income types assigned to them, arranged in descending order by
value as of the end of the current accounting period.</para>
<para>Several settings on this report can greatly affect the information included.</para>
<itemizedlist>
<listitem><para>On the Accounts tab, the "Show Accounts until level" option changes how
the report aggregates account totals. Change this value to see information at
deeper levels of the account structure.</para></listitem>
<listitem><para>On the Display tab, the "Maximum Slices" option will display more
slices in the chart, allowing information for more accounts to display.</para></listitem>
<listitem><para>On the General tab, the "Price Source" option can significantly
affect the reported value of various commodities included in the report.</para></listitem>
</itemizedlist>
</sect3>

<sect3 id="rpt_incstatement">
<title>Income Statement</title>
<para>This report lists Income and Expense account totals for a set period. By
default, it shows all Expense and Income accounts down to 3 levels of
sub-accounts for the current financial period.</para>
<para>An Income Statement is also called a "Profit and Loss" report or "Revenue Statement."</para>
<para>In earlier versions of &app;, this report was called
"Profit &amp; Loss," but with version 2, the report was renamed "Income Statement"
to use more common accounting terminology.</para>
<para>The Income Statement helps show where money is coming from and where it is
going for a given time period.</para>
</sect3>

<sect3 id="rpt_incdayoweek">
<title>Income vs. Day of Week</title>
<para>Income vs. Day of Week presents a piechart showing the totals for selected
income accounts totaled by the day of the week of the transaction. The report
options enable you to make some adjustments (such as accounts, display options,
and the date range) but the account selector only allows income accounts to be
chosen. The report aggregates income transactions by day of week, not by any
other period or category. Due to these limitations, the report may be
considered a demonstration or an example to someone wanting to examine the
source code for composing a useful custom report.</para>
</sect3>

<sect3 id="rpt_trialbal">
<title>Trial Balance</title>
<para>Trial Balance lists the ending balances in all accounts as of a particular
date. It is typically run at the end of an accounting period and is primarily
used to ensure that the total of all debits equals the total of all credits.</para>
</sect3>
<sect3 id="rpt_gst_statement">
  <title>Income and GST Statement</title>
  <para>The Income and GST Statement is a specialised Transaction
  Report designed to print Business-related Sales and Receipts, as
  well as their GST or VAT components. This report is designed for use
  in Australia, but is also usable in any jurisdictions implementing
  value-added taxes (or goods and services taxes) during regular
  business sales and receipts; and the business owner is expected to
  submit periodic reports of total sales, purchases, and taxes
  collected on sales from clients or paid to a supplier.
  </para>
  <para>This report makes some assumptions upon the accounts used for
  sales, purchases, and taxes collected on sales, and paid on purchases.
  </para>
  <itemizedlist>
    <listitem>
      <para>Net Sales must be an Income-type account</para>
    </listitem>
    <listitem>
      <para>Net Purchases must be an Expense-type account</para>
    </listitem>
    <listitem>
      <para>GST/VAT on Sales must be a Liability-type account</para>
    </listitem>
    <listitem>
      <para>GST/VAT on Purchases must be an Asset-type account</para>
    </listitem>
    <listitem>
      <para>There may be multiple GST accounts, e.g. reduced GST,
      standard GST etc. The GST accounts can be printed individually,
      or summarised for sales and purchases.</para>
    </listitem>
    <listitem>
      <para>There may be multiple sales and expenses accounts,
      e.g. Income:Sales, Income:Grants, Expenses:Suppliers,
      Expenses:Marketing, Expenses:Insurance. These amounts may be
      reported individually, or summarised for sales and purchases.</para>
    </listitem>
    <listitem>
      <para>The transactions may be entered manually as a multi-split
      transaction, or they may be entered via the Business Invoices
      and Bills tools.</para>
    </listitem>
  </itemizedlist>
  <para>As an example, consider a business has the following
  transactions: It incurs sales of $1,000 plus 5% GST, receiving
  $1,050. It also incurs GST-exempt sales of $600. It purchases
  goods/services worth $400 plus 5% = $420. The following transactions
  will record the business activities:
  </para>
  <table>
    <title>Sample Chart of Accounts for Income and GST Statement</title>
    <tgroup cols="5" colsep="1" rowsep="1">
      <colspec colname="date"/>
      <colspec colname="desc"/>
      <colspec colname="account"/>
      <colspec colname="debit" align="right"/>
      <colspec colname="credit" align="right"/>
      <thead>
        <row>
          <entry>Date</entry>
          <entry>Description</entry>
          <entry>Account</entry>
          <entry>Debit</entry>
          <entry>Credit</entry>
        </row>
      </thead>
      <tbody>
        <row>
          <entry morerows="2" valign="top">01/01/2018</entry>
          <entry morerows="2" valign="top">Sales $1,000 + 5% GST</entry>
          <entry>Income:Sales</entry>
          <entry></entry>
          <entry>$1,000</entry>
        </row>
        <row>
          <entry>GST on Sales [Liability]</entry>
          <entry></entry>
          <entry>$50</entry>
        </row>
        <row>
          <entry>Asset:Bank</entry>
          <entry>$1,050</entry>
          <entry></entry>
        </row>
        <row>
          <entry morerows="1" valign="top">02/01/2018</entry>
          <entry morerows="1" valign="top">GST-Free Sales $600</entry>
          <entry>Income:Sales</entry>
          <entry></entry>
          <entry>$600</entry>
        </row>
        <row>
          <entry>Asset:Bank</entry>
          <entry>$600</entry>
          <entry></entry>
        </row>
        <row>
          <entry morerows="2" valign="top">03/01/2018</entry>
          <entry morerows="2" valign="top">Purchase $400 + 5% GST</entry>
          <entry>Expenses:Purchases</entry>
          <entry>$400</entry>
          <entry></entry>
        </row>
        <row>
          <entry>Asset:Bank</entry>
          <entry></entry>
          <entry>$420</entry>
        </row>
        <row>
          <entry>GST on Purchases [Asset]</entry>
          <entry>$20</entry>
          <entry></entry>
        </row>
      </tbody>
    </tgroup>
  </table>
  <para>For the Income and GST Statement, the
  <option>Accounts</option> selected will be the Income and Expense
  Accounts, and the <option>Tax accounts</option> are used to select
  the GST accounts. The GST period is selected via the
  <guilabel>General</guilabel> tab. The resulting report is shown as
  follows:</para>
  <table>
    <title>Income and GST Statement</title>
    <tgroup cols="8" colsep="1" rowsep="1">
      <colspec colname="date"/>
      <colspec colname="desc"/>
      <colspec colname="tot-sales" align="right"/>
      <colspec colname="net-sales" align="right"/>
      <colspec colname="tax-sales" align="right"/>
      <colspec colname="tot-purch" align="right"/>
      <colspec colname="net-purch" align="right"/>
      <colspec colname="tax-purch" align="right"/>
      <thead>
        <row>
          <entry>Date</entry>
          <entry>Description</entry>
          <entry>Total Sales</entry>
          <entry>Net Sales</entry>
          <entry>Tax on Sales</entry>
          <entry>Total Purchases</entry>
          <entry>Net Purchases</entry>
          <entry>Tax on Purchases</entry>
        </row>
      </thead>
      <tbody>
        <row>
          <entry>01/01/2018</entry>
          <entry>Sales $1,000 + 5%</entry>
          <entry>$1,050</entry>
          <entry>$1,000</entry>
          <entry>$50</entry>
          <entry></entry>
          <entry></entry>
          <entry></entry>
        </row>
        <row>
          <entry>02/01/2018</entry>
          <entry>GST-Free Sales $600</entry>
          <entry>$600</entry>
          <entry>$600</entry>
          <entry></entry>
          <entry></entry>
          <entry></entry>
          <entry></entry>
        </row>
        <row>
          <entry>03/01/2018</entry>
          <entry>Purchase $400 + 5% GST</entry>
          <entry></entry>
          <entry></entry>
          <entry></entry>
          <entry>$420</entry>
          <entry>$400</entry>
          <entry>$20</entry>
        </row>
        <row>
          <entry>Totals</entry>
          <entry></entry>
          <entry>$1,650</entry>
          <entry>$1,600</entry>
          <entry>$50</entry>
          <entry>$420</entry>
          <entry>$400</entry>
          <entry>$20</entry>
        </row>
      </tbody>
    </tgroup>
  </table>
  <para>This report would indicate that there was a total of $50 GST
  collected, and $20 GST on purchases, therefore a $30 GST liability
  is payable to the authorities.</para>
</sect3>
</sect2>
<sect2 id="rpt_grp_sampcust">
<title>Sample &amp; Custom Group</title>
<para>The reports in this group offer examples on how reports can be customized
or podified to suit personal need.</para>

<sect3 id="rpt_custommulti">
<title>Custom Multicolumn Report</title>
<para>This report provides a base that allows several standard and custom
reports to be combined into one view. Note that this report opens with an empty
window; you must open the options and designate which reports to include for display.
Once the reports have been selected, the settings for individual reports in the
multicolumn display can be edited.</para>
</sect3>
<sect3 id="rpt_sample">
<title>Sample Report with Examples</title>
<para>This is a sample report that users can examine to learn how to write their own reports.</para>
</sect3>

<sect3 id="rpt_welcome">
<title>Welcome Sample Report</title>
<para>This report demonstrates how the Multicolumn Report can be use to create
custom dashboard-type reports.</para>
</sect3>
</sect2>

<sect2 id="rpt_grp_miscrpts">
<title>Other Reports</title>
<para>Several reports are included on the main Reports menu. These are described
below.</para>

<sect3 id="rpt_acctsummary">
<title>Account Summary</title>
<para>This lists the balances of all accounts and subaccounts as of a
particular date. By default, this report shows accounts and totals
down to third-level subaccounts.</para>
<para>This report gives effectively the same information as the Chart of Accounts.
You can use this report to export and print the Chart of Accounts.</para>
<note>
  <para>To generate a report of account totals over a particular time period
  (especially if you do not close your books at regular intervals), you might
  consider using the Income Statement, or Cash Flow reports.</para>
</note>
</sect3>

<sect3 id="rpt_balance_forecast">
  <title>Balance Forecast</title>
  <para>This creates a balance chart which aims to track asset (or any
  other account type) balances, including amounts from future
  scheduled transactions. The balances will include all regular booked
  amounts and future amounts from numeric scheduled transaction
  templates.</para>
  <para>This report can also add additional data charts to forecast
  future minimum balances. Reserve line can be displayed to confirm if
  future minimum will dip below the reserve amount. A target line may
  also be displayed above the reserve line for financial planning.</para>
</sect3>

<sect3 id="rpt_futsched">
<title>Future Scheduled Transactions Summary</title>
<para></para>
</sect3>

<sect3 id="rpt_taxtxf">
<title>Tax Report &amp; TXF Export</title>
<para>Generates a report and a downloadable .txf file of taxable income and
deductible expenses for a particular accounting period. To download the report
data, choose the Export button on the toolbar and choose between html and .txf
downloadable versions.</para>
<para>To use this report, you must use Edit --> Tax Options to identify which
form the taxing authority uses for each income or expense account. Note that
you can see but not modify the "Tax related" checkbox in Edit --> Edit Account.</para>
</sect3>

<sect3 id="rpt_savedrpts">
<title>Saved Report Configurations</title>
<para>Selecting this will open a dialog with a list of available Saved Report
Configurations. "Saved Report Configurations" means sets of customized
settings for standard reports.</para>
<para>These sets must be saved by the user before they appear here. See
Report Concepts above for instructions on how to save report configurations.</para>
</sect3>

<sect3 id="rpt_acctreport">
<title>Account Report</title>
<para>The Account Report menu entry only appears when an account register is
the active tab. This report produces a list of all transactions in the open
register.</para>
<para>Note that if you conduct a search that retrieves several transactions, the
results are displayed in a new search register, which can then be used to create
a report for just those transactions.</para>
</sect3>

<sect3 id="rpt_accttxnrept">
<title>Account Transaction Report</title>
<para>This report also only appears when an account register is the active tab.
However, this report only lists transactions that have been selected
(e.g. by mouse click) in the current register. If no transactions are selected,
an empty report will be generated.</para>
</sect3>
</sect2>

<sect2 id="rpt_transaction">
  <title>Using the Transaction Report</title>
  <para>The Transaction Report can be heavily customised to produce most
  reports appropriate for personal finance and business bookkeeping purposes.
  It aims to retrieve and filter information from the database, and present
  transactions and totals, useful for the user and the accountant.</para>
  <para>The following guide to the Transaction Report will assume the
  user has set up the chart of accounts according to conventional bookkeeping
  practice. For example, the following describes a typical household book with
  skeleton accounts. Further accounts will undoubtedly be necessary.</para>
  <table>
    <title>Sample Chart of Accounts for the Transaction Report</title>
    <tgroup cols='2' align='left' colsep='1' rowsep='1'>
      <thead>
        <row>
          <entry>Account Name</entry>
          <entry>Account Type</entry>
        </row>
      </thead>
      <tbody>
        <row>
          <entry>Asset</entry>
          <entry>ASSET (placeholder)</entry>
        </row>
        <row>
          <entry>Asset:Bank</entry>
          <entry>BANK</entry>
        </row>
        <row>
          <entry>Asset:Property</entry>
          <entry>ASSET</entry>
        </row>
        <row>
          <entry>Liability</entry>
          <entry>LIABILITY (placeholder)</entry>
        </row>
        <row>
          <entry>Liability:Credit Card</entry>
          <entry>CREDIT CARD</entry>
        </row>
        <row>
          <entry>Liability:Home Loan</entry>
          <entry>LIABILITY</entry>
        </row>
        <row>
          <entry>Income</entry>
          <entry>INCOME (placeholder)</entry>
        </row>
        <row>
          <entry>Income:Salary</entry>
          <entry>INCOME</entry>
        </row>
        <row>
          <entry>Income:Interest</entry>
          <entry>INCOME</entry>
        </row>
        <row>
          <entry>Expense</entry>
          <entry>EXPENSE (placeholder)</entry>
        </row>
        <row>
          <entry>Expense:Groceries</entry>
          <entry>EXPENSE</entry>
        </row>
        <row>
          <entry>Expense:Auto</entry>
          <entry>EXPENSE</entry>
        </row>
        <row>
          <entry>Expense:Medical</entry>
          <entry>EXPENSE</entry>
        </row>
        <row>
          <entry>Equity</entry>
          <entry>EQUITY (placeholder)</entry>
        </row>
        <row>
          <entry>Equity:Opening Balances</entry>
          <entry>EQUITY</entry>
        </row>
      </tbody>
    </tgroup>
  </table>
  <para>Conventionally, the oldest transaction would be equity transfers from
  Equity:Opening Balances to Asset and Liability Accounts. Most subsequent
  transactions would be transfers from Income/Expense accounts to
  Assets/Liability accounts (representing day-to-day activity e.g. receiving
  salary, paying utility bill), or transfers between assets and liability
  accounts (representing movements between loans and assets, e.g. paying
  credit card bill, receiving a loan).</para>  
    <para>The following use cases will be illustrated, and the options to be
    selected explained:</para>
    <sect3>
      <title>Using the Transaction Report to show previous year
      expenses</title>
      <para>The Transaction Report can show how much was spent on
      expense accounts last year. This will usually be the most useful
      basic transaction report format. To create this report:
      </para>
      <orderedlist>
        <listitem>
          <para>Open the report options, from the
          <guilabel>Accounts</guilabel> tab, click the Expense
          placeholder account and <guibutton>Select
          Children</guibutton>.</para>
        </listitem>
        <listitem>
          <para>From the <guilabel>General</guilabel> tab, Choose
          relative dates “Start of Previous Year” and “End of Previous
          Year”.</para>
        </listitem>
        <listitem>
          <para>From the <guilabel>Sorting</guilabel> tab, set
          <guilabel>Primary Key</guilabel> to Accounts, and enable
          <guilabel>Primary Key Subtotal</guilabel>.
          </para>
        </listitem>
        <listitem>
          <para>Set the <guilabel>Secondary Key</guilabel> to Date,
          and set the <guilabel>Secondary Key Subtotal</guilabel> to
          None. </para>
        </listitem>
      </orderedlist>
    </sect3>
    <sect3>
      <title>Secondary level grouping</title>
      <para>The following will modify the above Transaction Report to
      use a secondary grouping strategy. The first grouping
      (i.e. Primary Key = Accounts, Subtotal = enabled) will group
      transactions from the same accounts, whereas the secondary
      grouping (i.e. Secondary Key = Date, Subtotal = Monthly) will
      also calculate monthly sums within each account.</para>
      <orderedlist>
        <listitem><para>Select options as above</para></listitem>
        <listitem><para>From the <guilabel>Sorting</guilabel> tab,
        set <guilabel>Secondary Key Subtotal</guilabel> to Monthly
        </para></listitem>
      </orderedlist>
    </sect3>
    <sect3>
      <title>Using secondary grouping for periodic comparison</title>
      <para>The Display / Subtotal Table adds a subtotal summary
      table, which will ease comparison of accounts across date
      periods.  This displays the same subtotal calculations as the
      main table, presented in a grid structure.
      </para>
      <para>In addition, if there are multiple primary-key groups
      (e.g. Date grouping with monthly subtotals, across multiple
      months) the subtotal table will also compute and display the
      primary-key grouping Average. The average is computed as the
      total amount <emphasis>per row</emphasis>, divided by the
      <emphasis>number of columns</emphasis>. This may cause confusion
      when computing monthly spend averages, for instance, if a month
      has no transactions and is not displayed in the table, it will
      <emphasis>not</emphasis> create a corresponding column in the
      table, therefore the average amount will not reflect a true
      monthly average.
      </para>
      <orderedlist>
        <listitem><para>Select options as above</para></listitem>
        <listitem><para>From the <guilabel>Display</guilabel> tab,
        enable the <guilabel>Subtotal Table</guilabel>.</para>
        </listitem>
      </orderedlist>
    </sect3>
    <sect3>
      <title>Use filtering to limit accounts and transactions</title>
      <para>Accounts and transactions can be filtered for reporting
      according to account full name (e.g. ":Business:" will
      select account structure Income:Business:Sales, Income:Business:Grants,
      Expenses:Business:Rent, Expenses:Business:Utilities) or transaction
      description/notes/memo (select transactions tagged #gift).
      The filtering text may be either a standard string, or a POSIX regular
      expression.</para>
      <orderedlist>
        <listitem><para>From the <guilabel>Filter</guilabel> tab,
        complete the <guilabel>Account Name Filter</guilabel>, or
        <guilabel>Transaction Filter</guilabel>. Optionally toggle the
        regular expression check boxes to toggle full POSIX regex
        matching. Regular expressions will allow more complex
        queries e.g. the transaction filter can be set to
        (#gift|#travel) which will filter transactions with either
        #gift or #travel. They can be complicated and are best learned
        from external guides.</para>
        </listitem>
      </orderedlist>
    </sect3>
    <sect3>
      <title>Using the Transaction Report to generate a
      reconciliation statement.</title>
      <para>This sortkey 'reconcile status' will separate reconciled,
      cleared and unreconciled transactions. This report may be useful
      in producing a printable reconciliation report.</para>
      <para>Alternatively, the <guilabel>Reconciliation Report
      </guilabel> will preset these defaults and requires only the
      Accounts selection.
      </para>
      <orderedlist>
        <listitem><para>From the <guilabel>Accounts</guilabel> tab,
        select the relevant bank or credit card account</para></listitem>
        <listitem><para>From the <guilabel>General</guilabel> tab,
        choose an appropriate date range e.g. past 3 months</para></listitem>
        <listitem><para>From the <guilabel>Sorting</guilabel> tab,
        set the <guilabel>Primary Key</guilabel> to Reconcile
        Status, <guilabel>Primary Key Subtotal</guilabel> to enabled,
        and set the <guilabel>Secondary Key</guilabel> to Date. The
        <guilabel>Secondary Date Subtotal</guilabel> is left to None
        </para></listitem>
      </orderedlist>
    </sect3>
  </sect2>
</sect1>
</chapter>
