Maf thanks so much!!!  Helpful certainly.  But I don’t understand IIRC, YMMV 
and HTH.

How is it possible to keep the same file moving from one year to the next in 
the same file?  How can I turn over the accounts for one year only to an 
accountant?  How can you compare side by side if everything is in the same file?


> On 25 May 2017, at 6:28 PM, Maf. King <[email protected]> wrote:
> 
> On Thursday, 25 May 2017 16:05:27 BST Anita Graves wrote:
> 
>> 
>> I would very much like to know how these funds should be entered in the
>> accounts.  You take money from the asset accounts (checking or cash) and
>> put it in special ‘earmarked’ expense subaccounts, then draw the funds
>> toward zero as they are spent, and the balances go forward from year to
>> year, if that is the case.
>> 
> 
> Hi Anita,
> 
> I would record the earmarked contributions carried forward as Asset accounts, 
> not expense accounts.
> 
> IIRC, you have one bank account, but you have "imaginary" bank accounts to 
> restrict the funds within that bank account
> 
> I would have 
> Assets:Bank:Unrestricted
> Assets:Bank:Restricted:National
> Assets:Bank:Restricted:BuildingRepair
> and so on.
> 
> In the chart of accoutns, you will be able to see the overall bank balance, 
> and each register will show you how much is earmarked for repairs etc.
> 
> When you reconcile, check the box to "include sub-acccounts"
> 
> Donations are Income:Donation:MoreBreakdownIfYouNeedIt -> Asset:Bank:Wherever
> 
> The only glitch is if you have a donor giving to 2 restricted funds at once - 
> it won't be clear in the reconcile dialogue box; it will show as 2 
> transactions that reconcile at the same time. (ie you tick one and the 2nd is 
> ticked automatically)
> 
> As you spend the restrictions, then you transfer from Asset:Bank:<x> to 
> Expenses:<y>
> 
> And I personally would not use new files year to year.  the reports can 
> handle 
> the periods just fine - and it can be useful to compare 2 periods 
> side-by-side; 
> you can't do that within GC if the data is split into different files.  
> 
> As ever, subject to local laws, customs & practices, which is beyond my ken. 
> YMMV etc.
> 
> HTH,
> Maf.
> 
> 

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