What is the recommended way to do a stock split?

Previously (version 2.6.2), I did something like this:

2010/07/03 * Stock Split  (2:1)
  Assets:Securities  -3 SYM
  Assets:Securities  $30.00
  Assets:Securities  6 SYM
  Assets:Securities  $-30.00

I didn't really like that because no cash was actually used in the
switching of 6 shares of SYM for 3 shares of SYM.  Indeed, what cash
amount would I use anyway?  It turns out that I have to calculate by
cost basis as of that date and use that in order to maintain cost
basis going forward.

I recently began using version 3.0.0, and the first thing that
happened was it claimed by old split transaction didn't balance.  I
was able to fix the problem by breaking it into two transactions on
the same date; a sell and a buy.  Again, this requires an artificial
cash amount to be used, which turns out to be important, since it
resets the cost basis calculation.

Is there a better way?

Ben

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