Gnucash blance sheet income statement cash flow

GnuCash has classified the main types of reports into major classes. These are all available under the Reports menu.

9.3.1. General Reports

The General Reports include the Account Summary Report, the Future Scheduled Transactions Summary, and the Transaction Report and also the reports in the Sample & Custom menu.

9.3.1.1. Account Summary

9.3.1.2. Future Scheduled Transactions Summary

9.3.1.3. Transaction Report

This report lists transactions in selected accounts during a specified financial period. Two fields may be optionally used for sorting and totalling.

9.3.1.3.1. Report Options

Figure 9.1. Transaction Report, Report Options

This is an image of the Transaction Report, Report Options, Display tab.

• Accounts : Select one or more accounts to be reported. There are 4 buttons to aid account selection

• Date refers to the 'posted date' i.e. effective date of a transaction.
• Reconciled Date refers to the 'date of reconciliation' of a transaction.
• Num is commonly used for check numbers.
• Description is a description of the transaction
• Memo is the memo field of a transaction. This can be used as a secondary description of a transaction.
• Notes : Display the notes if the memo is unavailable
• Account Name will print the account name containing the transaction.
• Use Full Account Name if the account name is enabled, this option will display the full account name hierarchy.
• Account Code this refers to the 'account code' related to the account.
• Detail Level[5] : One of

• Account Name Filter will include only selected accounts containing the substring. Alternatively, if the next option is checked, the account name filter will be matched according to full POSIX regular expressions.
• Use regular expressions for account name filter toggles regular expressions for account name filter.
• Transaction Filter will include only transactions which contain this substring in the description, notes, or memo. Alternatively if the next option is checked, the filter will be matched using full POSIX regular expressions.
• Use regular expressions for transaction filter toggles regular expressions for the transaction filter.
• Reconcile Status

• Report name : Enter a descriptive name for this report
• Stylesheet : Select Default, Easy, Footer or Technicolor
• Start Date : Enter or select a specific Start Date or select one of the following named start date options which will be used to determine the start date each time the report is run

• Primary Key : Primary Sort Key. One of

9.3.1.3.2. Displaying Split Account Details

This is controled by the Detail Level [5] option on the Display tab.

In Single line mode, there's only one line per transaction. So you can have the account name on one side of the equation and

1. the other account name if there's only one other split in the transaction or
2. Split if there are multiple other splits in the transaction. You can't display multiple "other" account names in one line. There's just no room for it.

In the case of Multi-Line mode, this report uses a completely different concept. For each transaction, every split (both the split in this account and the split(s) in the other account(s) !) is printed on a separate line. And every split really means every split: both the split which belongs in the account being reported and the split(s) in the other account(s) that balance the transaction. So even the most basic transaction, with only two splits (this account and other account) will print two lines in multiline mode.

For a simple transaction like this

then on a Transaction Report for the bank account the details appear pretty much as above.

For clarity of the accounts, you might enter transactions with multiple splits referring to the same account. For example, the above transaction might well be entered like this

When this transaction is printed on the bank account's Transaction Report in Single line mode, then under other account it simply prints the word split instead of the account name.

To display the additional split detail, you need to set Single/Multi-Line to Multi-Line and then tick Display -> Account Name . Do not tick Display -> Other Account Name .

You can choose whether or not to turn off the full account name using Display -> Use Full Account Name.

Use Full Other Account Name has no effect in Multi-Line mode.

9.3.2. Assets & Liabilities

The Assets & Liabilities reports includes the Balance Sheet report, Investment reports and the Net Worth report.

• Advanced Portfolio: Columns

• Account : Stock Account
• Symbol : Ticker Symbol/Abbreviation as defined in the Security Editor. A report option can suppress this column.
• Listing : Type as defined in the Security Editor. A report option can suppress this column.
• Shares : Number of shares (quantity). A report option sets how many decimal places to show. A report option can suppress this column.
• Price : Unit market price as at report date. A report option can suppress this column.
• Basis : Cost of all shares acquired by any means, including brokerage fees if the option to include them is checked. Report option Basis calculation method can be set to Average, LIFO or FIFO.
• Value : Number of shares * Unit market price as at report date
• Money In : Sum of the cost of stock purchased, excluding stock acquired as part of a Dividend Reinvestment Plan. I.e. External money used to purchase shares.
• Money Out : Money from selling shares or a spin off transaction.
• Realized Gain : Money received for selling shares minus basis for shares sold, minus brokerage fees for the sale if the option to include them in basis is checked.
• Unrealized Gain : Value less Basis for unsold shares
• Total Gain : Realized Gain + Unrealized Gain
• Rate of Gain : Total Gain / Money In * 100 (from GnuCash 2.6.1 onwards)
• Income : Total of all income transactions associated with a stock account.

Note

To include income from dividends which are not reinvested (if there is no split to the stock account in the income transaction, the report has no way of associating the income with a particular stock) : Ensure there is a dummy transaction split to the stock account with quantity 0, price 1 and value 0 in the dividend transaction. Enter the dummy stock split with no values in the dividend account and it will create the transaction with price 1 even though you cannot see the Price column in that register. In GnuCash 2.6.6, this report was modified to simplify the recording of dividend and interest payments. With this change it may not be necessary to include the dummy stock split in the transaction. The report will find income (and expense) transactions that are in the parent account of the stock account being reported on. This is done by looking in the parent account for transactions that have exactly two splits (not counting trading account splits) where the other split is to an income or expense account with the same name as the stock's account. For example given an account structure like

Assets (type ASSET) Broker (type ASSET) Widget Stock (type STOCK) Income (type INCOME) Dividends (type INCOME) Widget Stock (type INCOME)

Report Specific Options

• Accounts Tab

• Include accounts with no shares : Unchecked (default) or checked.

• Show ticker symbols : Checked (default) or unchecked. If unchecked, Symbol column will be omitted.
• Show listings : Checked (default) or unchecked. If unchecked, Listing column (source of shares price quotes) will be omitted.
• Show number of shares : Checked (default) or unchecked. If unchecked, Shares column will be omitted.
• Share decimal places : The number of decimal places to show in the number of shares. Default is 2.
• Show prices : Checked (default) or unchecked. If unchecked, Price column will be omitted.

• Price Source : Nearest in time (default) or Most Recent.
• Basis calculation method : Average (default), FIFO or LIFO.
• Set preference for price list data : Checked (default): Use price list data. If there is no relevant price list data, transaction prices will be used and there will be a warning. Unchecked: Get prices from stock transactions.
• How to report brokerage fees : Include in basis (default), Include in gain or Ignore.

	Tip
	Like all the generic reports, the user can assign a title and save the report with it's selected options for re-use later.

Abstract The Investment Lots report shows details about lots in a selected set of accounts of type Stock or Mutual Fund . It includes an optional capital gains summary chart and a table with columns for dates, purchases, sales, end balances, capital gains (realized and unrealized, short term and long term), and return on investment (ROI). It also performs optional lot validation checks.

	Note
	Lots can be used for both securities and invoices, but this report applies to securities.

• Selling Shares with Automatic Calculation of Capital Gain or Loss Using Lots
• Investment Lots report

Account lots gains chart: Summarizes the lot gains and losses of each account.

Most of the columns can be hidden in the report Column options.

The Amount columns are denominated in each account's commodity. But the Value, Basis, Price, and Gain columns are always denominated in the Report's currency , converted if necessary.

• Lot Title
• GUID : The lot's internal, globally unique identifier. This column is hidden by default, as it is probably not useful for most use cases. But it could come in handy for directly querying the GnuCash back end data store.
• Date columns

• Opened : The date on which the lot was opened. In a well-formed lot, this is the transaction date of the first (and ideally only) purchase split.

	Warning
	Placing more than one purchase split into a single lot can make ambiguous the holding period, preventing gains from being accurately grouped by short term and long term.

• Bought Amount : The total number of purchased shares.
• Bought Value (Basis) : The total purchase value of the Bought Amount. This is the basis used for computing gains.
• Bought Average Price : The average price of each purchased share.

• Sold Splits : The total number of sold splits.
• Sold Amount : The total number of sold shares.
• Sold Basis : The total basis (purchase value) of the Sold Amount.
• Sold Value : The total value (sales proceeds) of the Sold Amount.
• Sold Average Price : The average sale price of each sold share.

The Sold Amount , Sold Basis , and Sold Value columns can be optionally split into short-term and long-term columns (e.g. ST Sold Amount and LT Sold Amount instead of Sold Amount , etc.) via the Group gains by age (short term and long term) Columns option.

• End Amount : The number of shares in the lot on the end date.
• End Basis : The basis (purchase value) of the End Amount.
• End Value : The value of the End Amount, using the share end price from the Price Source (e.g. the latest price on the end date).

	Note
	The end price used to compute the End Value is displayed between the account name and the lot rows.

• Realized Gain : The capital gains (or losses) realized on sold shares. Sold Value minus Sold Basis.
• Realized ROI : The realized return on investment. Realized Gain divided by Sold Basis, as a percentage.

• Unrealized Gain : The capital gains (or losses) that would be realized if the remaining shares were sold on the end date. End Value minus End Basis.
• Unrealized ROI : The unrealized return on investment. Unrealized Gain divided by End Basis, as a percentage.

The realized and unrealized gain columns can be optionally split into short-term and long-term columns (e.g. ST Realized Gain and LT Realized Gain instead of Realized Gain , etc.) via the Group gains by age (short term and long term) Columns option.

• Accounts tab These options control which accounts to include in the report, using a standard account selector. Selected accounts that are not of type Stock or Mutual Fund are ignored.

	Tip
	Select only taxable accounts to scope the report to taxable capital gains.

• Include accounts with no shares : When disabled, accounts with an empty balance on the report's end date are ignored. This can be useful when wanting to see only unrealized gains.
• Include accounts with no lots : If some commodity accounts intentionally do not use lots, then disabling this option is a convenient way to prevent such accounts from cluttering the report.

• Show Chart : The other chart options are ignored when this option is disabled.
• Chart type

The following chart examples each show the same four accounts that contain a mix of realized and unrealized gains and losses, both short-term and long-term:

The chart gain categories are controlled by the Columns tab's Gains options.

	Note
	These options impact both the table columns and the chart.

• Show realized gain columns
• Show unrealized gain columns
• Group gains by age (short term and long term) : Different governments can have different rules regarding how long shares must be held to qualify for different tax treatment.

• Show long account names : Controls which name to use for all accounts in the report: long (fully-qualified) or short.
• Show mnemonic in amounts : Controls whether the currency mnemonic will be use when reporting amounts. I.e. "123 RIO" versus just "123". This setting only impacts amounts not values, which are always displayed in the Report's currency , with its mnemonic.
• Include closed lots : Allows closed lots to be filtered out. This can be useful when wanting to see only unrealized gains.
• Show blanks instead of zeros in table cells : This can make the report table look less cluttered. Does not apply to Account Lots Total and Grand Total rows.
• Show lot split rows : When enabled, rows for each of the bought and sold splits pertaining to the lot (within the report's date window) will be displayed nested under each lot row. Disabled by default.

Note

The Start date and End date options define the lot's date window. Splits outside of this window are not included in the report. Except that splits from before the Start date are counted only insofar as needed to calculate the Sold Basis , End Basis , and End Amount columns. But these splits are not included in the report's other Bought columns and Sold columns, nor are they shown when the Show lot split rows option is enabled.

• Include only accounts with warnings : Enable this option to see only accounts that have one of more of the enabled warnings. This can be useful for quickly validating that lots are well-formed, especially in combination with selecting all accounts and all dates. Disabled by default.
• Warn if a lot has more than one bought split : The Scrub operation only adds one purchase per lot, but GnuCash does not stop a user from manually adding multiple purchase splits to the same lot--even though this is arguably bad practice. Having multiple purchase dates makes the holding period ambiguous. But if this is desired, consider disabling both this warning and the Columns tab's Group gains by age (short term and long term) option. If the column option is left enabled, then the report will use the date of the last purchase split for determining the holding period, but continue to use the first purchase date for the lot Opened column.

	Note
	The last purchase date is used to calculate the holding period because long term gains often receive favorable tax treatment, so it is probably worse to misidentify a gain as long-term rather than as short-term. But better still is to not have more than one purchase per lot, so the holding periods are unambiguous.

	Note
	If a “ Realized Gain/Loss ” split is incorrect, it can often be repaired thus:

1. Remove the sale split from the lot,
2. Delete the bad “ Realized Gain/Loss ” split,
3. Add the sale split back to the lot, to recreate the “ Realized Gain/Loss ” split, and
4. Reload this report and verify that the warning is gone.

9.3.3. Business Reports

The Business Reports includes Customer and Vendor Reports and Printable Invoices as well as Aging reports.

9.3.3.1. Customer Report

9.3.3.2. Customer Summary

9.3.3.3. Easy Invoice

9.3.3.4. Employee Report

9.3.3.5. Fancy Invoice

9.3.3.6. Job Report

9.3.3.7. Payable Aging

This report provides a listing of vendors and their aged outstanding balances. Vendors may be included if they have posted business transactions (e.g. invoices) for the selected accounts payable account. It shows their current balance, and how much they have due from invoices over time periods 0-30 days, 31-60 days, 61-90 days, and over 90 days. The report also contains links to each vendor and to their current vendor report.

Optionally, vendor address details may be also shown.

To export vendor address details, say in order to do a mail merge, select the optional vendor address details in the report options display tab, apply the options to regenerate the report, then copy and paste the report into a spreadsheet. Alternatively, the report can be exported to a .html file, then read into a spreadsheet.

9.3.3.7.1. Report Options

See Section 9.2.2, “Common Report Options” in the Configuring Reports and Charts section of this help manual for more details of the common options.

• Report name : Enter a descriptive name for this report - see Section 9.2.2, “Common Report Options”.
• Stylesheet : Select a style sheet for this report - see Section 9.2.2, “Common Report Options”.
• To : Select a date to report on or a named date. Transactions up to and including the selected date will be used to calculate the outstanding aged balances. See Section 9.2.2, “Common Report Options”.
• Report's currency : Select the currency to display the values in - see Section 9.2.2, “Common Report Options”
• Price Source : Select the source of price information used for currency conversion if needed. One of

• Address Name : Display vendor address name. This, and other fields, may be useful if copying this report to a spreadsheet for use in a mail merge.
• Address 1 : Display address line 1.
• Address 2 : Display address line 2.
• Address 3 : Display address line 3.
• Address 4 : Display address line 4.
• Phone : Display address phone number.
• Fax : Display address fax number.
• Email : Display email address.
• Active : Display vendor active status.

9.3.3.8. Printable Invoice

9.3.3.9. Receivable Aging

This report provides a listing of customers and their aged outstanding balances. Customers may be included if they have posted business transactions (e.g. invoices) for the selected accounts receivable account. It shows their current balance, and how much they have outstanding from invoices over time periods 0-30 days, 31-60 days, 61-90 days, and over 90 days. The report also contains links to each customer and to their current customer report.

Optionally, customer address details may be also shown.

To export customer address details, say in order to do a mail merge, select the optional customer address details in the report options display tab, apply the options to regenerate the report, then copy and paste the report into a spreadsheet. Alternatively, the report can be exported to a .html file, then read into a spreadsheet.

9.3.3.9.1. Report Options

See Section 9.2.2, “Common Report Options” in the Configuring Reports and Charts section of this help manual for more details of the common options.

• Report name : Enter a descriptive name for this report - see Section 9.2.2, “Common Report Options”.
• Stylesheet : Select a style sheet for this report - see Section 9.2.2, “Common Report Options”.
• To : Select a date to report on or a named date. Transactions up to and including the selected date will be used to calculate the outstanding aged balances. See Section 9.2.2, “Common Report Options”.
• Report's currency : Select the currency to display the values in - see Section 9.2.2, “Common Report Options”.
• Price Source : Select the source of price information used for commodity conversion if needed. One of

• Address Source : Which customer address fields to display. One of

9.3.3.10. Tax Invoice

9.3.3.11. Vendor Report

9.3.4. Income & Expense

The Income & Expense reports includes the Cash Flow and Income Statement reports.

• Cash Flow:
• Equity Statement:
• Expense Barchart:
• Expense Piechart:
• Expense vs Day of Week:
• Income & Expense Chart:
• Income Barchart:
• Income Piechart:
• Income Statement: This report summarizes sources of income and expenditure. (This report was called Profit & Loss in gnucash-1.8.)
• Income vs Day of Week:
• Profit & Loss: This is the same report as the Income Statement but with a different title.
• Trial Balance: This report summarizes sources of income and expenditure.

9.3.5. Sample & Custom

9.3.5.1. Sample Report

Report illustrating basic techniques used to create GnuCash reports.

9.3.5.2. Sample Graphs

Sample Pie chart and Bar chart.

9.3.5.3. Average Balance

Bar chart with balance per month.

9.3.5.4. Expenses vs. Day of Week

9.3.5.5. Income vs. Day of Week

9.3.6. Budget

9.3.6.1. Budget Balance Sheet

9.3.6.2. Budget Barchart

9.3.6.3. Budget Flow

9.3.6.4. Budget Income Statement

9.3.6.5. Budget Profit & Loss

9.3.6.6. Budget Report

This report is used to compare budgeted and real amounts for selected accounts. It allows you to review how well you follow the budget.

The report is generated as a table in which each row represents an account and each set of columns shows the budgeted amount , the real amount , and the difference between them for each report period.

Each entry in the real amount column is the sum of all the splits in the row's account over the column's period. For example, if the report is set up for monthly periods, the column is for May, and the row is for Expenses:Groceries, then the value will be the sum of all Expenses:Groceries splits for that May.

The report supports selecting a range of periods instead all of them. Periods that are out of range can be included in the report as the consolidated columns around the selected range. This allows you to focus on particular periods, for example the current one, and is especially useful for budgets with many periods. For example, if you have a 12 period budget you can make a 3 column report with the format "(all periods before columns set) (current period columns set) (all periods after columns set)" that is easily fits on the screen and allows you to match values with account names.

Budget report options

Here we describe only options that are specific for the Budget Report. You can find information about standard parameters in Section 9.2, “Configuring Reports and Charts”.

• Show budget - include the budgeted values for the period
• Show actual - include the real values for the period
• Show difference - include the difference between budgeted and real values for the period. Enabling this option does not force including budgeted and actual values in the report
• Show Column with totals - Adds a final column set containing budgeted, real value, and difference columns summing those values across all periods of the report.
• Rollup budget amounts to parent - not used in the report, can be deleted or should be fixed
• Include accounts with zero total balances and budget values - enables display of accounts with no budget or splits in any period.
• Budget - Select the budget to use for report generation
• Report for range of budget periods - Enables reporting on a subset of the budget by selecting a beginning and an ending period.
• Range start - a combobox with a list of options to select the start period:

1. First - select first budget period
2. Previous - select previous period.
3. Current - select current period.
4. Next - select next period.
5. Last - select last budget period
6. Manual - enables spinbox where you can select exact period

The current , previous , and next options select the period based on the date on which the report is run, with current being the period in which the date falls, previous being the one before that, and next the period after. If the current date falls outside the date range covered by the budget, the first or last period will be used as appropriate.

9.3.7. Country Specific Reports

Some report are only useful in specific regions. Each tax authority has other requirements. The availability of this reports depend on your Locale Settings. As there is currently not more than one report per country they are merged into the Section 9.3.1, “General Reports”.

To get useful data, the user has to segregate taxable and non taxable income into different accounts, as well as deductible and non deductible expenses. The user must also set the TXF category of each tax related account. This can be done by the Income Tax Information dialog, reachable by E dit → Ta x Report Options . Its usage is explained in Section 10.5, “Setting Tax Report Options”.

9.3.7.1. US: Tax Schedule Report and TXF Export

This report is also visible, if no tax report for your region is available in GnuCash .

The tax schedule report lists all taxable income and deductible expense amounts used in the preparation of US Income Tax returns. The purpose of the report is to provide a complete audit trail for these amounts. The report is intended to be used by a tax payer to manually prepare his or her own tax return, or alternatively, to be provided to a tax preparer for that purpose. The report can also be used to generate an export of all tax related income and expenses to a TXF (Tax eXchange Format) file (this is in addition to exporting to the HTML format that all reports allow). The TXF file can be imported into tax filing programs such as TaxCut or TurboTax. The report should be run, inspected carefully for errors or omissions, and then corrections made to transactions, report settings, currency conversion rates or the account structure as needed. This process should be repeated as often as needed until all the amounts on the report are correct before a final version is used and saved along with the tax returns.

For accounts specified in the report options (none = all) that are also flagged as Tax-related , all transactions for the time period selected (also in the report options) are included. The report sorts transactions by date within account providing subtotals by account within tax code within Form or Schedule line number. Support is also provided for multiple copies of and for sub-line items for selected Forms/Schedules. Optionally uses special date processing to include federal estimated tax payments after year end.

All totals are in USD since this is the currency required for filing US Income Tax returns. Non-USD transaction amounts are converted to USD using the transaction conversion rate to USD, if available. If not, a conversion rate from the price database is used (either the date nearest the transaction date or nearest the report date as specified in the report options; if none is available, transaction amounts are converted to zero and the report provides a comment accordingly). A complete audit trail of conversions is provided.