On Friday, June 21, 2024 at 5:53:35 PM UTC+2 [email protected] wrote:


If you don't want to see the deficit reflected in your net worth, I'm 
warming to the Assets:Receivable idea. You are reasonably expected to 
receive the funds, as much as your Liabilities are expected to receive back 
from you. It just seems weird to not send money to Expenses when you're 
buying (replacement) things/services.


I think you method is what is call a* cashflow - based accounting* and my 
method is what is *called an accrual accounting *
https://www.youtube.com/watch?v=eApsfjccm7s

In my experience it is OK to use a *cashflow - based accounting* for small 
expenses, which kind of stay on the noise level.

But if you use a  *cashflow - based accounting *for significant but 
irregular transactions (e.g. big tax return from the last year, expected 
big tax to be paid for this year, lending or borrowing a large amount of 
money), then your net worth starts fluctuating to the level, that you just 
don't understand what is going on any longer and also can't compare similar 
periods of different years. But the beauty of a double entry system is that 
you can remove all this noise and see the true picture by using accrual 
accounting.
 

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