Hi,

I'm using ledger 3.0-pre and was wondering if I could simplify the
following set of transactions?

Essentially we are invoiced 1,000 euros on feb 1 (2,000 aussie dollars
at that time).

However we don't pay the invoice until mar 1 at which point it only
cost 1,950 aussie dollars to pay the account.

Meaning that we need to record a foreign currency gain of $50 to make
the books balance.

I've implemented the following scheme described by Peter Selinger
<http://www.mscs.dal.ca/~selinger/accounting/tutorial.html#4.2>

D 1,000.00 AUD
D 1,000.00 EUR

2009/01/01 First sale
        Income:Sales                            -10000.00 AUD
        Assets:Bank                              10000.00 AUD

P 2009/02/01 EUR 2.00 AUD
2009/02/01 Marketing (1 EUR = 2.00 AUD)
        Expenses:Marketing                        2000.00 AUD
        Currency:AUD                             -2000.00 AUD
        Liabilities:Accounts Payable:EUR         -1000.00 EUR
        Currency:EUR                              1000.00 EUR

P 2009/02/15 EUR 1.90 AUD

P 2009/03/01 EUR 1.95 AUD
2009/03/01 Pay Marketing Invoice (1 EUR = 1.95 AUD)
        Assets:Bank                              -1950.00 AUD
        Currency:AUD                              1950.00 AUD
        Liabilities:Accounts Payable:EUR          1000.00 EUR
        Currency:EUR                             -1000.00 EUR


It works very well.  At all times my balance sheet and income and
expenses always are in sync and -X AUD allows me to report to my
accountant what the current situation is in aussie dollars.

However I was wondering if using more advanced ledger commodity
treatment I could simplify this scheme?  For example are the Currency
accounts strictly necessary?  As you can see the transactions for
these accounts could be automatically derived.

Regards,
Peter

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