I'd like to share with you all how I do this.  I have an account called
"Exchanges", with sub-accounts representing different people or groups
(Exchanges:Bob, etc).

When I loan someone money, I enter this as a credit to this account, so
it's black if they owe me, and enter it as a debit when they loan me
something, so it's red if I owe out.  This way I can see at a glace how
much is owed to me or owed out in total.

On 4/27/20 10:22 AM, Adrien Monteleone wrote:
> Long,
>
> Along with what Michael advised, you can do this with one extra account, or 
> two. The choice is yours. I’m going to use very general account names, but 
> you could use ‘Owed to me’ or ‘Given to me’ if you like
>
> Two accounts model:
> ===================
>
> Assets:Remibursements:Bob
> Liabilities:Deposits:Bob
>
> If you pay a bill for ‘Bob' before he gives you money then:
>
> Dr. Assets:Remibursements:Bob
>   Cr. Assets:Cash
>
> When Bob pays you back:
>
> Dr. Assets:Cash
>   Cr. Assets:Remibursements:Bob
>
>
>
> If ‘Bob' gives you money in advance (your second scenario):
>
> Dr. Assets:Cash
>   Cr. Liabilities:Deposits:Bob
>
> When you pay the bill for Bob:
>
> Dr. Liabilities:Deposits:Bob
>   Cr. Assets:Cash
>
>
> *The benefit to using two extra accounts is that you record each event as it 
> really was. In the first scenario, you are owed money (an asset) and in the 
> second, you owe someone else (a liability). But the drawback is that you 
> can’t readily see the net of the reimbursements or deposits at a glance for a 
> single individual. (even if you use individual sub accounts like ‘Bob’) 
> Therefore, I’d recommend just using one extra account.
>
> One account model:
> ==================
>
> The first scenario is the same, you pay the bill first, Bob pays you back 
> later. You use the ‘Assets:Reimbursements:Bob’ account.
>
> The second scenario will also use this account but with the debits and 
> credits to the same account like so:
>
>
> If Bob gives you money in advance (your second scenario):
>
> Dr. Assets:Cash
>   Cr. Assets:Reimbursements:Bob
>
> When you pay the bill for Bob:
>
> Dr. Assets:Reimbursements:Bob
>   Cr. Assets:Cash
>
>
> Now, everything is done in one account. If the value of the account is 
> positive, Bob owes you. (an asset) If the value is negative, you owe Bob. (a 
> contra-asset)
>
> You might repay Bob by paying his bill as agreed, or by returning his cash.
>
> Note, if Bob normally always pays in advance, you could still use a single 
> account but make it the Liability:Deposits variety instead of 
> Assets:Reimbursements. Which one is a personal choice, but I’d only use one 
> or the other for sanity as I noted above.
>
> ------
>
> Also, you *could* use the business features for this but that is going to be 
> more work than necessary. For occasional transactions, I’d stick with manual 
> entries. I use the ‘One Account’ method for various shared expenses with 
> friends and family regularly. I have an asset account for each friend or 
> family member so I can see at a glance if I owe them (negative) or they owe 
> me (positive).
>
> Regards,
> Adrien
>
>
>> On Apr 27, 2020 w18d118, at 10:14 AM, Michael or Penny Novack 
>> <[email protected]> wrote:
>>
>> On 4/27/2020 6:59 AM, Long wrote:
>>> Hello,
>>>
>>> I'm not an accounting, so that why i need your help.
>>>
>>> I assumed that my friend want to pay internet bill, but he forgot his money.
>>> So i will pay it for him and take my money back later. How can i record it
>>> into gnucash ?
>>>
>>> I am doing by this way :
>>> Transfer money from "Assets:Cash" to "Assets:Owed to me", when he pay to me,
>>> i will transfer money from "Assets:owed to me" to "Assets:Cash" . Right ?
>>> -------------------------------------------------------------------------------
>>> And other assumed :
>>>
>>> I assumed that my friend want to pay internet bill, but he ask me to pay for
>>> him (because he busy to go somewhere). He gave me some money to pay internet
>>> bill.How can i record it into gnucash ?
>>> I am doing by this way :
>>> Transfer money from "Equity" to "Assets:Cash", when i pay internet bill, i
>>> transfer money from "Assets:Cash" to "Equity". (Because i do not pay
>>> internet bill, it's him). so i won't record it into "Expense" account. Right
>>> ?
>> In the first case, you are exactly correct.
>>
>> In the second, it would be the reverse. But that's not what you said. You 
>> would debit cash and credit a LIABILITY for this money you owe your friend, 
>> and then when you pay his bill, debit the liability and credit cash.
>>
>> Michael D Novack
>
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