Hi Aaron,

This is a common practice, often the account is called receivable.

https://en.m.wikipedia.org/wiki/Accounts_receivable

Regards,
Patrick

On February 1, 2021 4:03:07 PM GMT+01:00, Aaron Stacy <[email protected]> 
wrote:
>Hi everyone, I'd like to account for 2020 income at the end of the year
>that didn't show up in my bank account until 2021.
>
>Typically I use the date funds are available in my account as the
>source-of-truth for reconciling income and bank statements, since this
>kinda matters to me more than when my employer initiated the transfer.
>
>But I'd also like to be able to query calendar-yearly-income, and if I book
>these transactions in 2021, that won't match tax records.
>
>I'm thinking about splitting these into 2 transactions via a "transfer
>account
><https://beancount.github.io/docs/settlement_dates_in_beancount.html#transfer-accounts>,"
>i.e.:
>
>; Pay stub December 2020
>2020-12-31 * "Let's get that 🥖" ^transfer-12345
>  Income:Hooli:Salary -20.00 USD
>  Expenses:Taxes:Y2020:US:Federal 5.00 USD
>  Assets:Hooli:Transfer
>
>; Bank statement January 2020
>2021-01-04 * "" ^transfer-12345
>  Assets:MyBank:Checking 15.00 USD
>  Assets:Hooli:Transfer
>
>Does this seem reasonable? Any thoughts on Assets:Hooli:Transfer vs
>Assets:MyBank:Checking:Transfer?
>
>Thanks!
>
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