Thanks for sharing the article. I saw similar diagram before, and I think it definitely helps understanding double entry accounting. But I want to explain the concepts to non-technical audience as well, so I cam up with the idea of pile hole diagram to make it a bit imaginable with things we saw in the nature.
On Thursday, August 1, 2024 at 8:26:16 PM UTC-7 fin wrote: > Fang-Pen Lin wrote: > > ------=_Part_68196_206928381.1722561477308 > > Content-Type: multipart/alternative; > > boundary="----=_Part_68197_73804885.1722561477308" > > > > ------=_Part_68197_73804885.1722561477308 > > Content-Type: text/plain; charset="UTF-8" > > Content-Transfer-Encoding: quoted-printable > > > hi, > > for my own purposes i found this very helpful: > > > https://martin.kleppmann.com/2011/03/07/accounting-for-computer-scientists.html > > the reason that various accounts must be negative or > positive is just because of the nature of double entry > book keeping. if Assets are positive then to balance > the amounts coming in must be offset by a negative and > amounts going out must be offset by a positive. > > fin > > > > Hi Beancount users, > > > > I have been learning and using Beancount for a few years, and I've > read=20 > > many articles and documents introducing Beancount. However, sometimes, > I=20 > > felt confused by some new concepts, and not all articles explained > things= > >=20 > > clearly. For example, I was initially confused about why income is=20 > > negative. After quite some effort, I have a certain level of confidence > to= > >=20 > > maintain my books with Beancount. I looked back and wondered if there > was a= > >=20 > > book teaching Beancount in a more approachable way. Therefore, I spent > some= > >=20 > > time thinking about how to explain Beancount and double-entry > accounting=20 > > concepts more intuitively. > > > > Eventually, I came up with a diagram, which I call it pile-hole > diagram.=20 > > Imagine all the money flowing, like digging a hole in the ground and=20 > > putting a pile of dirt on the side. Here's an example of how I > explained=20 > > income: > > > > [image: Assets is usually positive because it's something you have.] > > > > I think I should be able to visualize all kinds of money movements with > a= > >=20 > > diagram like that. With the idea, I kick-started writing the book a > few=20 > > days ago, and it's free. You can read it here: > > > > https://academy.beanhub.io > > > > It's still working in progress, and any feedback is welcomed =F0=9F=99=8C > > > > --=20 > > You received this message because you are subscribed to the Google > Groups "= > > Beancount" group. > > To unsubscribe from this group and stop receiving emails from it, send > an e= > > mail to [email protected]. > > To view this discussion on the web visit > https://groups.google.com/d/msgid/= > > beancount/00ad774a-2bbf-4f67-9563-2188e389c447n%40googlegroups.com. > > > > ------=_Part_68197_73804885.1722561477308 > > Content-Type: text/html; charset="UTF-8" > > Content-Transfer-Encoding: quoted-printable > > > > Hi Beancount users,<br /><br />I have been learning and using Beancount > for= > > a few years, and I've read many articles and documents introducing > Beancou= > > nt. However, sometimes, I felt confused by some new concepts, and not > all a= > > rticles explained things clearly. For example, I was initially confused > abo= > > ut why income is negative. After quite some effort, I have a certain > level = > > of confidence to maintain my books with Beancount. I looked back and > wonder= > > ed if there was a book teaching Beancount in a more approachable way. > There= > > fore, I spent some time thinking about how to explain Beancount and > double-= > > entry accounting concepts more intuitively.<br /><br />Eventually, I > came u= > > p with a diagram, which I call it pile-hole diagram. Imagine all the > money = > > flowing, like digging a hole in the ground and putting a pile of dirt on > th= > > e side. Here's an example of how I explained income:<div><br > /></div><div><= > > img src=3D"https://academy.beanhub.io/img/beancount/income-asset.svg"; > alt= > >=3D"Assets is usually positive because it's something you have." /><br > /><b= > > r />I think I should be able to visualize all kinds of money movements > with= > > a diagram like that. With the idea, I kick-started writing the book a > few = > > days ago, and it's free. You can read it here:<br /><br /><a > href=3D"https:= > > //academy.beanhub.io">https://academy.beanhub.io</a><div><div><br > />It's st= > > ill working in progress, and any feedback is welcomed =F0=9F=99=8C<br > /></d= > > iv></div></div> > > > ><p></p> > > > > -- <br /> > > You received this message because you are subscribed to the Google > Groups &= > > quot;Beancount" group.<br /> > > To unsubscribe from this group and stop receiving emails from it, send > an e= > > mail to <a href=3D"mailto:[email protected]";>beancount= > > [email protected]</a>.<br /> > > To view this discussion on the web visit <a href=3D" > https://groups.google.c= > > > om/d/msgid/beancount/00ad774a-2bbf-4f67-9563-2188e389c447n%40googlegroups.c= > > om?utm_medium=3Demail&utm_source=3Dfooter"> > https://groups.google.com/d/msgi= > > d/beancount/00ad774a-2bbf-4f67-9563-2188e389c447n%40googlegroups.com > </a>.<b= > > r /> > > > > ------=_Part_68197_73804885.1722561477308-- > > > > ------=_Part_68196_206928381.1722561477308-- > > > > -- You received this message because you are subscribed to the Google Groups "Beancount" group. To unsubscribe from this group and stop receiving emails from it, send an email to [email protected]. To view this discussion on the web visit https://groups.google.com/d/msgid/beancount/11d228c8-d0fc-433e-8332-34b1c0adb23bn%40googlegroups.com.
![https://academy.beanhub.io/img/beancount/income-asset.svg"](https://academy.beanhub.io/img/beancount/income-asset.svg"){kind=link}