On 25 June 2014 3:08:19 PM AEST, Rick F <[email protected]> wrote:
>"Allowing the cost to show up in
>
>both places would break the accounting equation; this transaction must
>balance."
>
>
>So I've been thinking about this and I think that is the fundamental
>problem.  Technically, commission (at least in the U.S.) isn't an
>expense, it's an asset.  It sounds strange, but think about it.  In the
>U.S., the commission counts toward the cost basis and the cost basis is
>recorded with the asset.  It's the whole depreciate vs. expense issue
>in accounting.
>
>
>I'm not sure how, but I think the solution is somewhere down that road.
>Maybe creating a fake asset that is the commission per share, maybe a
>sub-asset.
>
>
>The thing is, this isn't a new problem.  This isn't a ledger problem so
>much as an accounting problem.  Accountants (in the U.S. at least)
>already have to deal with this situation.  Does anyone know how
>accountants deal with this currently?

I found this the other day. It details the flows between various accounts in a 
wide range of situations.

http://timriley.net/appahost/accountancy_model.pdf

I found it helpful so far in getting my head around fund accounting. Hopefully, 
others can get some value from it too.

Bruce


-- 
:B

-- 

--- 
You received this message because you are subscribed to the Google Groups 
"Ledger" group.
To unsubscribe from this group and stop receiving emails from it, send an email 
to [email protected].
For more options, visit https://groups.google.com/d/optout.

Reply via email to