In the realm of enhancement suggestions, if there was a special top level 
folder of named sets of books, and each named set of books could have its own 
income, expense, equity, assets, liabilities.  Then you could work a hierarchy 
of books in one gnucash instance.
The entries in those books could even be shadowed by being linked into the 
master folders of income, expense, equity, assets, liabilities (rather like 
hard links in files -- changing either changes both), with reports knowing they 
should run in one tree or the other to avoid doubling items.  The xml world 
would record them in the folder of books but the xml to C++ loader would know 
to also link the transactions to the master set of folders.

Reports might even run on the entire folder of books, preceding the report on 
each set of books with a header in the report.

Alternatively, gnucash could have a way to include multiple gnucash instances 
by reference into a parent instance, with the reporting behaviors described 
above.  When loading the parent instance, the trans in every child would be 
linked also into the parent income, expense, equity, asset, liability folders.  
Gnucash in the children would not change, but all the new behaviors are tied to 
working in a parent folder.  It begs the idea of a grandparent folder, i. e., 
unlimited levels of hierarchy, with a hierarchy of headers and subtotals in 
reports.  And it imposes/suggests the idea that all transactions have to be in 
'leaf' books, either a feature or a problem.
No idea how these might be kept separate in an RDBMS supported instance, but 
let's assume a separate schema for each 'leaf' set of books.
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