The target will depend upon the distribution you are running. 
As Adrien has said /opt is one possibility. 

If you are running a version released by the Ubuntu distribution managers,
i.e. installed with sudo apt-get install gnucash, it is likely to be
installed in /usr/local. 

The advantage of using /opt is you can test a later release without
interfering with the distribution release and if you were to install the
distribution release it won't overwrite the version you have compiled.  I
never install from the distro so I normally install in /usr/local and keep
/opt for when I occasional work on the development version of gnucash

Also depending on where you have put the build directory for cmake the
../gnucash as the argument may be incorrect. If you have downloaded and
extracted the gnucash-3.0.tar.bz2, you will have a top level directory
gnucash-3.0 not gnucash unless you renamed it. This argument should point to
the top level CMakeLists.txt file which is in the gnucash-3.0 folder. 

If you create build-cmake in the gnucash-3.0 folder as the wiki Build#Ubuntu
page suggesst and then cd into it for the build then using ".." or "../" as
the argument to Cmake should take you back to the gnucash-3.0 folder and
Cmake should look for the CMakeLists.txt file in that folder. The other
alternative is to use an absolute path to the gnucash-3.0 folder.

One of the developers, Rob Gowin has suggested putting the build-cmake
folder outside the gnucash-3.0 folder to simplify specifying the first level
file for CMake. I prefer not to do this as I sometimes have a couple of
versions of Gnu8cash built and I prefer the build directory to be under the 
gnucash-<version> folder so I can be sure which version i am installing.

If you check out the gnucash-Dev forum you will find a fair bit of
discussion there about buidling Gnucash-3.0. I am currently also trying to
build a working version on Linux Mint which is an Ubuntu 16.04  derivative.
John Ralls suggested posting build problems in the gnucash-Dev forum to me
because you will get feedback from the developers there.

David Cousens

David Cousens
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