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Gnucash Tutorial


Ȥ½Ã, ÀÌ°÷¿¡¼­ link ¸ñÀû ÀÌ¿Ü¿¡ ´ë°ýÈ£¸¦ ÀÔ·ÂÇÏ´Â ¹æ¹ý¿¡ ´ëÇØ ¾Æ½Ã´Â ºÐ ÀÖ³ª¿ä? ¾Ë·ÁÁÖ½Ã¸é °í¸¿°Ú½À´Ï´Ù. -- [http]½Å¼º±¹

±Û²ÃÀÌ Á¶±Ý ´Þ¶óÁö±â´Â ÇÏ°ÚÁö¸¸ [abc] ÀÌ·¸°Ô ¾²¸é µÇÁö ¾ÊÀ»±î¿ä? ¸ð´ÏÀ§Å° È®ÀåÀ̱ä ÇÏÁö¸¸ [abc] ÀÌ·± ¹æ¹ýµµ ÀÖ´Â °Í °°½À´Ï´Ù¸¸, ¾ÕÀÇ ¹æ¹ýÀÌ ´õ ³´°ÚÁÒ. -- only2sea 2007-01-17 00:40:30

1. ½ÃÀÛÇϱâ


Gnucash´Â °³ÀÎ¿ë °¡°èºÎ ¶Ç´Â ÀÛÀº ±Ô¸ðÀÇ »ç¾÷ ¸ñÀûÀ¸·Î ¾µ ¼ö Àִ ȸ°è ÀåºÎ ÇÁ·Î±×·¥ÀÔ´Ï´Ù. À̱ÛÀº Á÷ÀåÀÎÀÌ °¡°èºÎ ¸ñÀûÀ¸·Î Gnucash¸¦ ¾²´Â ¹æ¹ý¿¡ ´ëÇØ °£´ÜÈ÷ ¼Ò°³ÇÏ°Ú½À´Ï´Ù.

¸ÕÀú, ±Û¾´ÀÌ´Â AccountingÀ» Àü°øÀ¸·Î ÇÏÁö ¾Ê¾Ò°í, ȸ°è/À繫¿¡ ´ëÇÑ Áö½ÄÀÌ °ÅÀÇ ¾ø´Ù´Â °ÍÀ» ¸ÕÀú ¹àÈü´Ï´Ù. ÀÌ ±Û¿¡¼­ ´Ù·ç´Â ¸ðµç ³»¿ëÀº Gnucash¸¦ ½áº» °æÇè°ú, GnucashÀÇ ¸Å´º¾óÀ» º¸°í ÀÍÈù °ÍÀÔ´Ï´Ù. µû¶ó¼­ ȸ°è/À繫¿¡ ´ëÇÑ Áö½ÄÀÌ ÀÖ´Ù¸é ¹Ù·Î GnucashÀÇ [Help] ¸Þ´º¸¦ ½á¼­ »ç¿ë¹ýÀ» ÀÍÈ÷½Ã±â ¹Ù¶ø´Ï´Ù. ÀÌ ±ÛÀ» Àд µ¶Àڵ鵵 ȸ°è/À繫¿¡ ´ëÇÑ Áö½ÄÀÌ ÀüÇô ¾ø´Ù°í °¡Á¤ÇÏ°í ¾´ ±ÛÀÔ´Ï´Ù.


1.1. ¹è°æ Áö½Ä


Gnucash¸¦ ¾²·Á¸é ¸ÕÀú »ç¿ëÇÏ·Á´Â accountµéÀ» µî·ÏÇØ¾ß ÇÕ´Ï´Ù. ¿©±â¼­ account¶õ ´Ü¼øÈ÷ ÀºÇà °èÁ¸¦ ¸»ÇÏ´Â °ÍÀÌ ¾Æ´Õ´Ï´Ù. Gnucash¿¡¼­ ¸ðµç µ·ÀÇ È帧(transaction)Àº ÇÑ account¿¡¼­ ´Ù¸¥ account·Î À̵¿ÇÏ´Â ÇüÅÂÀÔ´Ï´Ù. ¿¹¸¦ µé¾î ¿©·¯ºÐÀÌ È¸»ç¿¡¼­ ¿ù±Þ(150¸¸¿ø)À» ÁöÁ¤ÇÑ ÀºÇà °èÁ¿¡¼­ ¹Þ¾Ò´Ù°í °¡Á¤ÇսôÙ. ÀÌ ³»¿ëÀ» Gnucash¿¡ ±â·ÏÇϱâ À§Çؼ­´Â Àû¾îµµ µÎ °³ÀÇ account°¡ ÇÊ¿äÇÕ´Ï´Ù. Çϳª´Â ȸ»ç·ÎºÎÅÍ ¹ÞÀº µ·À» ±â·ÏÇÒ Salary account¿Í, ÀÌ µ·ÀÌ ÀúÀåµÉ ÀºÇà °èÁ¸¦ ³ªÅ¸³»´Â Bank accountÀÔ´Ï´Ù. Áï, ÀÌ ¶§ µ·ÀÇ È帧(transaction)Àº ´ÙÀ½°ú °°ÀÌ ¾µ ¼ö ÀÖ½À´Ï´Ù.

Date Description Account Debit Credit
2006-01-24 ¿ùÁ¤±Þ¿©
Bank 1,500,000
Salary 1,500,000


±×¸®°í, ÀºÇà Çö±Ý Ä«µå¸¦ ½á¼­ 5¸¸¿øÀ» ÀÎÃâÇß´Ù°í °¡Á¤ÇսôÙ. ÇöÀç ¼öÁß¿¡ °¡Áö°í ÀÖ´Â µ·À» ³ªÅ¸³»±â À§ÇÑ account·Î Cash account°¡ ÇÊ¿äÇÕ´Ï´Ù. ÀÌ °æ¿ì transactionÀº ´ÙÀ½°ú °°ÀÌ ³ªÅ¸³¾ ¼ö ÀÖ½À´Ï´Ù.

Date Description Account Debit Credit
2006-01-25 ÀÎÃâ
Cash 50,000
Bank 50,000

Gnucash´Â ¸ðµç °ÍÀ» À§¿Í °°Àº ¹æ½ÄÀ¸·Î ±â·ÏÇÕ´Ï´Ù. Áö±Ý±îÁö ¼³¸íÇÑ °ÍÀ» º¸¸é ÃÑ 3°³ÀÇ account(Bank, Salary, Cash)¸¦ ½è½À´Ï´Ù. ±×·¯³ª ÀÚ¼¼È÷ ±â·ÏÇÏ¸é ±â·ÏÇÒ¼ö·Ï Gnucash°¡ ´Ù¾çÇÑ ÇüÅÂÀÇ º¸°í¼­¸¦ ¸¸µé¾î Áֱ⠶§¹®¿¡, °¡´ÉÇÑ ¿©·¯ account¸¦ ¸¸µé¾î¼­ ÀÚ¼¼È÷ ±â·ÏÇÏ´Â °ÍÀÌ ÁÁ½À´Ï´Ù. ¿¹¸¦ µé¾î ȸ»ç¿¡¼­ 200¸¸¿øÀÇ ¿ù±ÞÀ» Áö±ÞÇß°í, ¹ÞÀº µ·ÀÌ ¼¼±Ý µîÀ» ¶¼°í 1713000¿øÀ̶ó¸é ´Ü¼øÈ÷ "Bank <- Salary" ÇüÅ·Π1713000¿øÀ» ±â·ÏÇÏ´Â °ÍÀÌ ¾Æ´Ï¶ó ´ÙÀ½°ú °°ÀÌ Ç¥ÇöÇÏ´Â °ÍÀÌ ÁÁ½À´Ï´Ù:

Date Description Account Debit Credit
2006-01-24 ¿ùÁ¤±Þ¿©
Bank 1,713,000
¼Òµæ¼¼ 70,000
Áֹμ¼ 7,000
°í¿ëº¸Çè 10,000
±¹¹Î¿¬±Ý 120,000
°Ç°­º¸Çè 80,000
Salary 2,000,000

¹°·Ð ÀÌ·¸°Ô ±â·ÏÇÏ´Â °ÍÀÌ ³Ê¹« ±ÍÂú´Ù°í ÇÏ½Ç ¼öµµ ÀÖ½À´Ï´Ù. ±×·± °æ¿ì¿¡´Â ´Ü¼øÈ÷ ¸Ç ¾Õ¿¡¼­ º¸ÀÎ ÇüÅ·Π±â·ÏÇصµ µË´Ï´Ù. ÇÏÁö¸¸ GnucashÀÇ ±â´ÉÀ» ÃæºÐÈ÷ È°¿ëÇϱâ À§ÇØ, ¶Ç ½ÇÁ¦·Î µ·ÀÌ ¾î¶² °÷¿¡ ¾ó¸¶¸¸Å­ ¾²ÀÌ´ÂÁö ºÐ¼®Çϱâ À§Çؼ­´Â À§¿Í °°ÀÌ ÀÚ¼¼È÷ ±â·ÏÇÏ´Â °ÍÀÌ µµ¿òÀÌ µË´Ï´Ù. ¿¹¸¦ µé¾î ÀºÇà¿¡ ÀԱݵǾî ÀÖ´Â ±Ý¾×À» ³ªÅ¸³»±â À§ÇØ ´Ü¼øÈ÷ Bank¶õ account¸¦ ¸¸µéÁö ¸»°í, °¢ ÅëÀ庰·Î account¸¦ ¸¸µé¾î µÎ´Â °ÍÀÌ ÁÁ½À´Ï´Ù. ¶Ç ÁöÃâÀ» ³ªÅ¸³»±â À§ÇØ ´Ü¼øÈ÷ Expense¶õ account¸¦ ¸¸µé¾î ¾²´Â °Íº¸´Ù ÁöÃâ À¯Çü¿¡ µû¶ó ½Äºñ account, µµ¼­±¸ÀÔ account, ¼±¹°ºñ¿ë account, ÄÄÇ»ÅÍ ºñ¿ë account µîÀ¸·Î ÀÚ¼¼È÷ ³ª´©¾î ¾²´Â °ÍÀÌ ÁÁ½À´Ï´Ù.

1.2. óÀ½À¸·Î ½á º¸±â (Account Setup)


¸ÕÀú Gnucash¸¦ óÀ½À¸·Î ½ÃÀÛÇϸé, ¾Æ·¡¿Í °°ÀÌ Account¸¦ µî·ÏÇÏ°Ú³Ä°í ¹°¾îº¾´Ï´Ù:

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±× ´ÙÀ½À¸·Î, ±â·ÏÇÒ µ·ÀÇ ´ÜÀ§¸¦ ¹°¾îº¸´Âµ¥, "KRW (South Korean Won)"À» ¼±ÅÃÇÏ¸é µË´Ï´Ù. ±×¸®°í ³ª¸é ¾Æ·¡¿Í °°ÀÌ Account¸¦ µî·ÏÇÏ´Â È­¸éÀÌ ³ª¿É´Ï´Ù:

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¿ÞÆí [Categories]¿¡¼­ ¿øÇÏ´Â ÇüŸ¦ ¼±ÅÃÇϸé, ¿À¸¥Æí¿¡ ÇØ´ç category¿¡ µû¸¥ account ±¸Á¶¸¦ º¸¿©ÁÝ´Ï´Ù. ±âº»ÀûÀ¸·Î ¼±ÅÃµÈ "Common Accounts"¸¸À¸·Îµµ °¡°èºÎ¸¦ ¾²´Â µ¥ Å« ¹«¸®´Â ¾ø½À´Ï´Ù. ¸¸¾à ÆÝµå °èÁ³ª Áõ±ÇÀ» ¼ÒÀ¯ÇÏ°í ÀÖ´Ù¸é "Common Accounts", "Investment Accounts"¸¦ ¼±ÅÃÇÏ¸é µË´Ï´Ù. [Categories]´Â ¿©·¯ °³ ¼±ÅÃÀÌ °¡´ÉÇϸç, ¼±ÅÃµÈ »çÇ׿¡ µû¶ó ¿À¸¥Æí¿¡ ¾µ ¼ö ÀÖ´Â accountµéÀÇ ¸ñ·ÏÀ» º¸¿©ÁÝ´Ï´Ù. ³ªÁß¿¡ ¼öµ¿À¸·Î accountµéÀ» µî·ÏÇϰųª, ¶Ç ÀÌ È­¸éÀ¸·Î µ¹¾Æ¿Ã ¼ö ÀÖÀ¸¹Ç·Î, ³Ê¹« ±í°Ô »ý°¢ÇÏÁö ¸»°í ÀÏ´Ü "Common Accounts"¸¦ ¼±ÅÃÇÏ°í ³Ñ¾î°©½Ã´Ù.

±× ´ÙÀ½ È­¸éÀº ÇØ´ç Account¿¡ ´ëÇÑ ¿©·¯°¡Áö ¼³Á¤À» ÇÒ ¼ö ÀÖ´Â È­¸éÀÔ´Ï´Ù. ¿©±â¿¡¼­´Â ÇØ´ç accountÀÇ Ãʱ⠱ݾ×À» ¼³Á¤ÇÒ ¼ö Àִµ¥, ±×³É ³Ñ¾î°¡±â·Î ÇսôÙ. [Next] buttonÀ» ´©¸£°í [Apply] ¹öÆ°À» ´­·¯¼­ Á¾·áÇÕ´Ï´Ù.

±×¸®°í ³ª¸é GnucashÀÇ ÁÖ È­¸éÀÌ ´ÙÀ½°ú °°ÀÌ ³ª¿É´Ï´Ù.

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¸ðµç account´Â Æ®¸® ±¸Á¶·Î º¸À̸ç, °¡Àå ÃÖ»ó´ÜÀº Assets, Equity, Expense, Income, Liabilities account·Î ÀÌ·ç¾îÁ® ÀÖ½À´Ï´Ù. Ưº°ÇÑ °æ¿ì°¡ ¾Æ´Ï¶ó¸é, ¿©·¯ºÐÀÌ »õ·Î ¸¸µé accountµéÀº ´ë°³ ÀÌ ´Ù¼¸ °¡Áö accountÀÇ ÇϺο¡ µî·ÏµË´Ï´Ù. ÀÌ ´Ù¼¸°¡Áö accountÀÇ Æ¯Â¡Àº ´ÙÀ½°ú °°½À´Ï´Ù.

  • Assets - ¿©·¯ºÐÀÌ °¡Áö°í ÀÖ´Â Àç»êÀ» ³ªÅ¸³À´Ï´Ù. Áï Àû±Ý °èÁÂ, Áö°©¿¡ ÀÖ´Â µ·, ÆÝµå °èÁÂ, Àü¼¼ ºñ¿ë, ºô·ÁÁØ µ· µîÀÔ´Ï´Ù.
  • Income - ¿©·¯ºÐÀÌ µ·À» ¹ÞÀ» ¼ö ÀÖ´Â °÷À» ³ªÅ¸³À´Ï´Ù. Áï, ¿ù±Þ, º¸³Ê½º, ¾Æ¸£¹ÙÀÌÆ® , ºÎ¸ð´Ô²² ¹ÞÀº µ·, ÀºÇà ÀÌÀÚ, ÆÝµå ¼öÀÍ µîÀ» ³ªÅ¸³À´Ï´Ù.
  • Expenses - µ·ÀÌ ³ª°¡´Â °÷À» ³ªÅ¸³À´Ï´Ù. ¼ÒºñÇÏ´Â °ÍÀÇ ¸ðµç ÇüŸ¦ ÀüºÎ account ÇüÅ·Π³ªÅ¸³»¸é ÁÁ½À´Ï´Ù. ¿µÈ­, ÁÖÀ¯ºñ, Åçºñ, Ã¥, ÄÄÇ»ÅÍ, ¼¼±Ý, ½Äºñ, ÀüÈ­¿ä±Ý, Àü±â¿ä±Ý, Ãë¹Ì, ±³À°ºñ, ¼±¹°ºñ µî.
  • Liabilities - ºúÁø Ç׸ñÀ» ¿©±â¿¡ µî·ÏÇÕ´Ï´Ù. ÀºÇà ´ëÃâ, Ä«µå ´ë±Ý µî.
  • Equity - ÇöÀç ÀÚ»êÀÇ Ã¹ ±Ý¾×À» µî·ÏÇÒ ¶§ »ç¿ëÇÕ´Ï´Ù. ÀÚ¼¼ÇÑ °ÍÀº ³ªÁß¿¡...

°¡Àå ¸ÕÀú, ¿ù±Þ ÅëÀåÀ» µî·ÏÇØ º¾½Ã´Ù. Áö±Ý±îÁö µû¶ó¿Ô´Ù¸é, Asset:Current Assets:Checking AccountÀÌ µî·ÏµÇ¾î ÀÖÀ» °ÍÀÔ´Ï´Ù. ¸Þ´º¿¡¼­ [File]->[New]->[New Account]¸¦ ½ÇÇàÇÕ´Ï´Ù. ´ÙÀ½°ú °°Àº ´ÙÀ̾ó·Î±× ¹Ú½º°¡ º¸ÀÏ °ÍÀÔ´Ï´Ù:

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À̶§, ´ÙÀ½°ú °°ÀÌ ÀÔ·ÂÇÕ´Ï´Ù:

Account name KFCC (ÀÌ accountÀÇ À̸§ÀÔ´Ï´Ù. °£´ÜÇÏ°Ô ÀÔ·ÂÇÕ´Ï´Ù.)
Account code °èÁ ¹øÈ£¸¦ Àû½À´Ï´Ù.
Description °èÁ À̸§À» ÀÚ¼¼È÷ Àû½À´Ï´Ù. (¿¹: »õ¸¶À»-¿Â¶óÀÎÀÚ¸³)
Account Type ÀºÇà °èÁÂÀ̹ǷΠ"Bank"¸¦ ¼±ÅÃÇÕ´Ï´Ù
Parent Account Asset:Current Assets:Checking Account¸¦ ¼±ÅÃÇÕ´Ï´Ù.

OK¸¦ ´©¸£°í ³ª¸é Assets ¾Æ·¡¿¡ Checking Assets ¾Æ·¡¿¡ Checking Account ¾Æ·¡¿¡ »õ·Î µî·ÏÇÑ KFCC account°¡ º¸ÀÏ °ÍÀÔ´Ï´Ù.

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±×¸®°í ³ª¼­, KFCC¸¦ ´õºí Ŭ¸¯Çϸé, ÀÌ accountÀÇ ³»¿ë(journal)ÀÌ º¸ÀÔ´Ï´Ù:

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1.3. Transaction ÀÔ·Â

¿©·¯ºÐÀÇ ¿ù±ÞÅëÀå¿¡ ÇöÀç Àܾ×ÀÌ 76,123¿øÀÌ ÀÖ´Ù°í ÇսôÙ. ÀÌÁ¦ ÀÌ ±Ý¾×À» ÀÔ·ÂÇÒ Â÷·ÊÀÔ´Ï´Ù. ¸ÕÀú ÀÌ ±Ý¾×Àº KFCC account·Î µé¾î¿Ã °ÍÀÔ´Ï´Ù. ±×·¸´Ù¸é ÀÌ ±Ý¾×Àº ¾îµð¿¡¼­ ¿Ô´Ù°í ÁöÁ¤ÇؾßÇÒ±î¿ä? ¹Ù·Î À̶§ ¾Õ¿¡¼­ ¼³¸íÇÑ ´Ù¼¸°³ ·çÆ® account¿¡¼­ Equity ŸÀÔÀÇ account¸¦ »ç¿ëÇÕ´Ï´Ù. ÇöÀç ÀÌ¹Ì Equity:Opening Balances¶õ account°¡ µî·ÏµÇ¾î ÀÖÀ» °ÍÀÔ´Ï´Ù.

Description¶õ¿¡ "ÇöÀç Àܾ×"À̶ó ±â·ÏÇÏ°í Transfer¶õÀ» Ŭ¸¯Çؼ­ Equity:Opening Balances¸¦ ¼±ÅÃÇÕ´Ï´Ù. (¾Æ·¡ ±×¸² Âü°í)

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±×¸®°í ³ª¼­ Deposit¶õ¿¡ ÇöÀç Àܾ×ÀÎ 76123À» ÀÔ·ÂÇÕ´Ï´Ù. ±×¸®°í Enter¸¦ Ä¡¸é ÀÔ·ÂÀÌ ³¡³³´Ï´Ù. ÀÌÁ¦ Accounts È­¸éÀ¸·Î µ¹¾Æ°¡¸é ¾Æ·¡¿Í °°ÀÌ ÀÔ·ÂÇÑ ±Ý¾×ÀÌ ¹Ý¿µµÈ °ÍÀ» È®ÀÎÇÒ ¼ö ÀÖ½À´Ï´Ù.

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Ä£ÇÑ Ä£±¸°¡ °áÈ¥Çؼ­ ÃàÀÇ±Ý ¸í¸ñÀ¸·Î 50000¿øÀ» ÁØ´Ù°í °¡Á¤ÇØ º¾½Ã´Ù. ¶Ç, °áÈ¥½ÄÀå±îÁö °¡´Â µ¥ 3000¿øÀÇ ±³Åëºñ°¡ µç´Ù°í °¡Á¤ÇØ º¾½Ã´Ù. ±×·¡¼­ ÀÏ´Ü ÀºÇà Çö±Ý Ä«µå·Î 60000¿øÀ» ÀÎÃâÇÑ ´ÙÀ½, 50000¿øÀº ÃàÀDZÝÀ¸·Î, 3000¿øÀº ±³Åëºñ·Î ¾²°í ¼öÁß¿¡ 7000¿øÀÌ ³²¾Ò½À´Ï´Ù.

¸ÕÀú, °ü·ÃµÈ account¸¦ »ìÆ캾½Ã´Ù. ¸ÕÀú ÀºÇà¿¡¼­ µ·À» ²¨³ÂÀ¸¹Ç·Î Assets:Checking Account:KFCC¿¡¼­ µ·À» ²¨³À´Ï´Ù. ±×¸®°í ÀÌ µ·Àº Áö°©¿¡ µé¾î¿À°Ô µÇ¹Ç·Î, Assets:Cash in Wallet account¿¡ ÀúÀåµË´Ï´Ù. ±×¸®°í ÀÌ µ·ÀÇ ÀϺÎÀÎ 50000¿øÀº Expenses:Gift account¿¡ µé¾î°¥ °ÍÀÌ°í, 3000¿øÀº Expenses:Public Transportation account¿¡ µé¾î°©´Ï´Ù.

óÀ½°ú ¸¶Âù°¡Áö·Î Accounts È­¸é¿¡¼­ KFCC¸¦ ´õºíŬ¸¯Çؼ­ KFCC account¸¦ ¿±´Ï´Ù.

±×¸®°í µÎ¹ø° ÁÙ¿¡ Çö±Ý ÀÎÃâ transactionÀ» ±â·ÏÇÕ´Ï´Ù. ¸ÕÀú description ¶õ¿¡ "Çö±Ý ÀÎÃâ"À̶ó Àû°í Transfer¶õ¿¡ Assets:Current Assets:Cash in WalletÀ» ¼±ÅÃÇÕ´Ï´Ù. ±×¸®°í Withdrawal ¶õ¿¡ 60000¿øÀ» Àû°í RETÀ» ´©¸¨´Ï´Ù. ±×·¯¸é ´ÙÀ½°ú °°Àº È­¸éÀÌ µË´Ï´Ù:

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ÀÌÁ¦ ÃàÀDZݰú ±³Åëºñ¸¦ ÀÔ·ÂÇÒ Â÷·ÊÀÔ´Ï´Ù. ÀÏ´Ü Çö±Ý 60000¿øÀ» ²¨³Â°í, ÀÌ µ·Àº ÀÌÁ¦ KFCC account°¡ ¾Æ´Ï¶ó Assets:Current Asstes:Cash in Wallet account¿¡ µé¾î ÀÖ½À´Ï´Ù. µû¶ó¼­ Account È­¸é¿¡¼­ "Cash in Wallet"À» ´õºí Ŭ¸¯Çؼ­ ÇØ´ç account¸¦ ¿¬ ´ÙÀ½, ºñ½ÁÇÑ ¹æ½ÄÀ¸·Î ÃàÀÇ±Ý 50000¿ø°ú ±³Åëºñ 3000¿øÀ» Àû½À´Ï´Ù. ¾Æ·¡´Â ÀÔ·ÂÀ» ¸¶Ä£ »óŸ¦ º¸¿©ÁÝ´Ï´Ù.

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´ÙÀ½À¸·Î ±â´Ù¸®´ø ¿ù±ÞÀÌ ³ª¿Ô½À´Ï´Ù. °£´ÜÈ÷ ÅëÀå¿¡ µé¾î¿Â ±Ý¾×À» Àû´Â ´ë½Å, ȸ»ç¿¡¼­ Áö±ÞÇÑ ÃÑ ±Ý¾×¿¡¼­ ¼¼±Ý°ú ±âŸ ºñ¿ëÀÌ ³ª°¡°í ³²Àº ±Ý¾×ÀÌ µé¾î¿Â ÇüÅ·ΠÀÚ¼¼È÷ Àû¾îº¼ °ÍÀÔ´Ï´Ù. ÀÌ¹Ì ¿ì¸®´Â ¾Õ¿¡¼­ ¿ù±Þ¿¡ ´ëÇØ ´Ù·ç¾îº¸¾Ò½À´Ï´Ù. °£´ÜÈ÷ ±â·ÏÇÑ´Ù¸é Income:Salary account¿¡¼­ Assets:Current Assets:Checking Account:KFCC account·Î µ·ÀÌ µé¾î¿Ô´Ù°í ÀûÀ¸¸é µË´Ï´Ù. ÇÏÁö¸¸, ¿ì¸®´Â ¾Õ¿¡¼­ ´Ù·é °Íó·³ ´ÙÀ½°ú °°Àº ÇüÅ·Π±â·ÏÇÒ °ÍÀÔ´Ï´Ù.

Date Description Account Debit Credit
2006-01-24 ¿ùÁ¤±Þ¿©
Bank 1,713,000
¼Òµæ¼¼ 70,000
Áֹμ¼ 7,000
°í¿ëº¸Çè 10,000
±¹¹Î¿¬±Ý 120,000
°Ç°­º¸Çè 80,000
Salary 2,000,000

¸ÕÀú ´ÙÀ½°ú °°ÀÌ account¸¦ µî·ÏÇϱ⠹ٶø´Ï´Ù. µî·Ï ¹æ¹ýÀº ¾Õ¿¡¼­ ¼³¸íÇß½À´Ï´Ù.

Tree Description Account Type
Expenses:Insurance:National Pension ±¹¹Î¿¬±Ý Expense
Expenses:Insurance:Unemployment Insurance °í¿ëº¸Çè Expense
Expenses:Taxes:Income Tax ¼Òµæ¼¼ Expense

±×¸®°í ´ÙÀ½ accountÀÇ description¶õÀ» °íÄ¡±â ¹Ù¶ø´Ï´Ù (Á¤È®ÇÑ Àǹ̴ ¾Æ´Õ´Ï´Ù¸¸, ±×³É ±âÁ¸ÀÇ account¸¦ ¾²±â·Î ÇսôÙ):

Tree Description
Expenses:Taxes:Medicare °Ç°­º¸Çè·á
Expenses:Taxes:Social Security Áֹμ¼

(±ÛÀ» »¡¸® ¾²±â À§ÇØ Expenses:Taxes:Medicare¸¦ °Ç°­º¸Çè·á·Î ¾´´Ù°í °¡Á¤ÇßÁö¸¸, ¿©·¯ºÐÀÌ ½ÇÁ¦·Î °Ç°­º¸Çè·á¸¦ ÀÓ·ÂÇÏ·Á¸é Expenses:Insurance:Health Insurance¸¦ ¾²´Â °ÍÀÌ ´õ ¹Ù¶÷Á÷ÇÕ´Ï´Ù. US¿¡¼­ ½Ç½ÃÇÏ´Â Medicare´Â °Ç°­º¸Çè·á°¡ ¾Æ´Õ´Ï´Ù.)

´Ù¼öÀÇ account°¡ °ü·ÃµÈ °æ¿ì, ´Ù¸¥ view¸¦ ½á¼­ transactionÀ» ±â·ÏÇØ¾ß ÇÕ´Ï´Ù. ¸ÕÀú KFCC È­¸éÀ» ¶ç¿î ´ÙÀ½, [View]->[Transaction Journal]À» ¼±ÅÃÇÕ´Ï´Ù. Gnucash´Â account È­¸éÀ» º¼ ¶§ Å©°Ô ¼¼°¡Áö ¸ðµå¸¦ Áö¿øÇÕ´Ï´Ù. Çϳª´Â °£·«ÇÏ°Ô º¸´Â [Basic Ledger]À̸ç, ¼±ÅÃÇÑ transaction¸¸ ÀÚ¼¼È÷ º¸´Â [Auto-Split Ledger], ±×¸®°í Àüü¸¦ ÀÚ¼¼ÇÏ°Ô º¸´Â [Transaction Journal]ÀÔ´Ï´Ù. ¸ðµÎ ´Ù [View] ¸Þ´º¿¡¼­ ¼±ÅÃÇÕ´Ï´Ù. º¸Åë, ¼¼ °³ ÀÌ»óÀÇ account°¡ °ü·ÃµÈ transactionÀÇ ±â·ÏÀº, [Auto-Split Ledger]³ª [Transaction Journal] view ¸ðµå¿¡¼­ ó¸®ÇÕ´Ï´Ù.

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ÀÌÁ¦ ´Ù½Ã Income:Salary Ç׸ñÀ» ¿­°í [View]->[Transaction Journal]À» ¼±ÅÃÇÑ ´ÙÀ½ ´ÙÀ½°ú °°ÀÌ ÀÔ·ÂÇÕ´Ï´Ù.

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2. Account È°¿ë

2.1. ÀºÇà °èÁÂ


ÀºÇà °èÁ´ ũ°Ô µÎ °³·Î ³ª´­ ¼ö ÀÖ½À´Ï´Ù. Çϳª´Â ¼ö½Ã·Î µ·À» ³Ö°í ²¨³¾ ¼ö ÀÖ´Â °èÁ·Πº¸Åë checking account ¶Ç´Â current account·Î ºÎ¸¨´Ï´Ù. Çϳª´Â º¸°ü ¸ñÀûÀ¸·Î ÀÏÁ¤ ±â°£µ¿¾È µ·À» ³Ö°í ±â°£ÀÌ ³¡³¯ °æ¿ì ¿ø±Ý°ú ÀÌÀÚ¸¦ ²¨³»´Â ¹æ½ÄÀ¸·Î º¸Åë saving account¶ó°í ºÎ¸¨´Ï´Ù.

Áï, Assets:Current Assets:Checking Account¿¡´Â µ·À» ÀÚÀ¯·Ó°Ô ³Ö°í »¬ ¼ö ÀÖ´Â ¿ù±Þ ÅëÀå, º¸Åë ¿¹±Ý, CMA, MMFµîÀ» µî·ÏÇÏ°í, Assets:Current Assets:Saving Account¿¡´Â Á¤±â Àû±Ý, Á¤±â ¿¹±Ý, ÀÚÀ¯Àû¸³Àû±Ý, Á¤±â ¿¹Å¹±Ý, Àå±â ÁÖÅø¶·Ã ÀúÃà µîÀ» µî·ÏÇÏ¸é µË´Ï´Ù.

¿¹¸¦ µé¾î 100¸¸¿øÀ» ÀºÇà¿¡ Á¤±â ¿¹Å¹±Ý ÇüÅ·Π1³â µ¿¾È º¸°üÇÑ´Ù°í °¡Á¤ÇØ º¾½Ã´Ù. ¸ÕÀú Á¤±â ¿¹Å¹±Ý account¸¦ ´ÙÀ½°ú °°ÀÌ ¸¸µì´Ï´Ù:

Tree Description Account Type
Assets:Current Assets:Saving Account:KFCC Saving Á¤±â ¿¹Å¹±Ý Bank

±×¸®°í ¿ù±Þ ÅëÀå¿¡¼­ ÀÌ °èÁ·Π100¸¸¿øÀ» À̵¿ÇÏ¸é µË´Ï´Ù:

Description Accounts Debit Credit
¿¹Å¹±Ý Assets:Current Assets:Saving Account:KFCC Saving 1000000
Assets:Current Assets:Checking Account:KFCC 1000000

³ªÁß¿¡ ¸¸±â°¡ µÇ¾î ¿ø±Ý 100¸¸¿ø°ú ÀÌÀÚ 4¸¸¿øÀ» ¹Þ¾Æ ¿û±Þ ÅëÀå¿¡ ÀÔ±ÝÇß´Ù°í ÇսôÙ. ÀÌ °æ¿ì ÀÌÀÚ´Â Income:Interest Income:Saving Interest¿¡¼­ ²¨³»´Â ÇüÅ·Π±â·ÏÇÕ´Ï´Ù:

Description Accounts Debit Credit
¿¹Å¹±Ý ÀÎÃâ Assets:Current Assets:Checking Account:KFCC 1040000
Assets:Current Assets:Saving Account:KFCC Saving 1000000
Income:Interest Income:Saving Interest 40000

Á¤±â Àû±ÝÀÇ °æ¿ì ¾Æ·¡¿¡¼­ ¼³¸íÇÑ ÀÚµ¿ ÀÌü ±â´ÉÀ» ¾²¸é ´õ¿í Æí¸®ÇÕ´Ï´Ù.

ÅëÀå Á¤¸® ±â´É(reconcilation)´Â ÀºÇà¿¡¼­ °Å·¡³»¿ª¼­¸¦ ¹Þ°Å³ª ÅëÀå Á¤¸®¸¦ ÇßÀ» ¶§, ½ÇÁ¦ ±Ý¾×°ú gnucash¿¡ ±â·ÏÇÑ ±Ý¾×ÀÌ ¸Â´ÂÁö °Ë»çÇÏ´Â ±â´ÉÀÔ´Ï´Ù. ÀÌ ±â´ÉÀº ¾Æ·¡¿¡ ½Å¿ëÄ«µå¸¦ ´Ù·ê¶§ ´Ù·ì´Ï´Ù.

2.2. ½Å¿ëÄ«µå °ü¸®


½Å¿ë Ä«µå¸¦ ¾²´Â °ÍÀº ¾ö¹ÐÈ÷ ¸»ÇØ Ä«µå ȸ»ç¿¡ ºúÀ» Áö°í °áÀçÀÏ¿¡ ºúÀ» °±´Â °ÍÀÔ´Ï´Ù. µû¶ó¼­ ½Å¿ë Ä«µå account´Â º¸Åë Liabilities account ÇϺΠaccount·Î Á¸ÀçÇÏ°Ô µË´Ï´Ù. ¿¹¸¦ µé¾î Çö´ë Ä«µå¸¦ ¾´´Ù°í ÇØ º¾½Ã´Ù. ´ÙÀ½°ú °°ÀÌ account¸¦ µî·ÏÇÕ´Ï´Ù.

Account Description Account Type
Liabilities:Credit Card:Hyundai Card Çö´ëÄ«µå Credit Card

±×¸®°í ³ª¼­ Ä«µå·Î 30000¿ø ¾îÄ¡ Ã¥À» Amazon.com¿¡¼­ »ò´Ù°í °¡Á¤ÇսôÙ. ÀÌ °æ¿ì, µ·ÀÇ È帧Àº ´ÙÀ½°ú °°½À´Ï´Ù. Áï, Hyundai Card account¿¡¼­ 30000¿øÀÇ µ·ÀÌ ³ª¿Í¼­ Book account¿¡ µé¾î°¡´Â ÇüÅÂÀÔ´Ï´Ù.

Book 30000
Hyundai Card 30000

µû¶ó¼­ °¡°èºÎ»ó, Hyundai Card¿¡ 30000¿øÀÇ ºúÀ» Áö°í ÀÖ´Ù´Â °ÍÀÌ ±â·ÏµÇ´Â °ÍÀÔ´Ï´Ù. ¸¶Âù°¡Áö·Î ½´ÆÛ¸¶ÄÏ¿¡¼­ 5000¿ø ¾îÄ¡ ¾ß並 »ç°í, ¿Ü½Äºñ(outback steakhouse)·Î 50000¿øÀÌ ³ª°¬´Ù°í ±â·ÏÇϸé, ´ÙÀ½°ú °°Àº È­¸éÀ» ¾òÀ» ¼ö ÀÖ½À´Ï´Ù.

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ÀÌÁ¦ Account È­¸éÀ¸·Î µ¹¾Æ°¡¼­ ±Ý¾×µéÀ» È®ÀÎÇغ¾½Ã´Ù.

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¸Ç ¾Æ·¡ »óÅ¿¡ ¿ä¾àµÈ Á¤º¸¸¦ º¸¸é ÃÑ ÀÚ»êÀÌ 1651123ÀÎ °ÍÀ» È®ÀÎÇÒ ¼ö ÀÖ½À´Ï´Ù. ÀÌ ±Ý¾×Àº µî·ÏµÈ ±Ý¾×ÀÎ 1736123¿ø¿¡¼­ °±¾Æ¾ßÇÒ Ä«µå ´ë±Ý 85000¿øÀ» »« ¼ø ÀÚ»êÀÔ´Ï´Ù.

³¯Â¥°¡ Áö³ª¼­ Ä«µå ´ë±Ý û±¸¼­°¡ ¿Ô½À´Ï´Ù. û±¸ ±Ý¾×À» º¸´Ï 90000¿øÀÌ ÂïÇô ³ª¿Ô½À´Ï´Ù. "ÀÀ? ³» ±â¾ïÀ¸·Ð 85000¿øÀε¥.."¶ó°í »ý°¢ÇÏ½Ç °ÍÀÔ´Ï´Ù. µÎ °¡Áö °æ¿ì¸¦ »ý°¢ÇØ º¼ ¼ö ÀÖ½À´Ï´Ù. ù°. °¡°èºÎ¿¡ À߸ø ±â·ÏÇß´Ù. µÑ°, ¿µ¼öÁõÀ» º¸´Ï Ä«µå»ç°¡ ½Ç¼ö·Î 5000¿øÀ» ´õ û±¸Çß´Ù. µÑ°ÀÇ °æ¿ì¶ó¸é Gnucash¿¡¼­ ÇØ°áÇÒ ³»¿ëÀÌ ¾Æ´Ï¶ó Ä«µå»ç¿¡ ¿¬¶ôÇÒ ³»¿ëÀÔ´Ï´Ù. ¸¸¾à ù¹ø° °æ¿ì¶ó¸é Gnucash¿¡¼­ ½±°Ô ÇØ°áÇÒ ¼ö ÀÖ½À´Ï´Ù.

û±¸ ±Ý¾×À» Gnucash¿¡ µî·ÏÇÑ KFCC(»õ¸¶À» ±Ý°í) account¿¡¼­ ÁöºÒÇÑ´Ù°í °¡Á¤ÇØ º¾½Ã´Ù. ÀÏ´Ü Hyundai Card account journal È­¸éÀ» ¶ç¿ó´Ï´Ù. ±×¸®°í ³ª¼­, ¸Þ´º¿¡¼­ [Action]->[Reconcile]À» ¼±ÅÃÇÕ´Ï´Ù. ±×·¯¸é ´ÙÀ½°ú °°Àº ´ÙÀ̾ó·Î±× ¹Ú½º°¡ ³ª¿É´Ï´Ù:

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¿©±â¿¡¼­ û±¸¼­¿¡ ³ª¿Â ³¯Â¥¿Í û±¸µÈ ±Ý¾×À» ÀÔ·ÂÇÕ´Ï´Ù. (ÀÏ´Ü 90000¿øÀÌ Ã»±¸µÇ¾ú´Ù°í °¡Á¤ÇÏ°í 90000¿øÀ» ÀÔ·ÂÇÕ´Ï´Ù.) ±×·¯¸é ´ÙÀ½°ú °°ÀÌ È®ÀÎÇϴ âÀÌ ³ª¿É´Ï´Ù:

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û±¸¼­¿¡ û±¸µÈ °¢ Ç׸ñÀ» È®ÀÎÇÏ°í, ÀÏÄ¡ÇÏ´Â °ÍÀº ÇØ´ç lineÀ» Ŭ¸¯Çϸé "R" Çʵ尡 checkµË´Ï´Ù. ÀÚ¼¼È÷ »ìÆ캸´Ï û±¸¼­¿¡ ¾ßä´Â 10000¿ø ¾îÄ¡ ±¸ÀÔÇÑ °ÍÀ¸·Î µÇ¾î ÀÖ½À´Ï´Ù. ¿µ¼öÁõµµ ¸¶Âù°¡ÁöÀÔ´Ï´Ù. Áï, óÀ½¿¡ À߸ø ÀÔ·ÂÇß´ø °ÍÀÔ´Ï´Ù. ÀÌ °æ¿ì, ÇØ´ç Ç׸ñ(¾ßä)À» ´õºí Ŭ¸¯Çϸé, ±× transactionÀÌ ¹Ù·Î º¸¿©Áý´Ï´Ù. ÀÌ ³»¿ëÀ» 10000¿øÀ¸·Î °íÄ¡¸é, ¹Ù·Î ¹Ý¿µµÇ°í üũÇÒ ¼ö ÀÖ½À´Ï´Ù.

¸Ç óÀ½ ÀÔ·ÂÇÑ °ª(90000¿ø)°ú ¹æ±Ý checkÇÑ Ç׸ñµéÀÇ ÇÕÀÌ ÀÏÄ¡Çϸé, "Finish" ¹öÆ°ÀÌ È°¼ºÈ­µË´Ï´Ù. ÀÌ ¹öÆ°À» ´©¸£¸é ´ÙÀ½°ú °°ÀÌ °áÀç ´ë±ÝÀ» "°èÁ ÀÌü"ÇÒ ¼ö ÀÖ½À´Ï´Ù. Áï ¿ì¸®´Â KFCC account¿¡¼­ Ä«µå ´ë±ÝÀ» ÁöºÒÇÒ °ÍÀÌ´Ï "Transfer From"¿¡¼­ KFCC¸¦ ã¾Æ ¼±ÅÃÇÕ´Ï´Ù. ±×¸®°í Description¶õ¿¡ "Ä«µå ´ë±Ý °áÀç"¶ó°í ÀÔ·ÂÇÏ°í, OK¸¦ ´©¸¨´Ï´Ù. ±×·¯¸é Ä«µå ´ë±Ý ÁöºÒÀÌ ³¡³³´Ï´Ù.

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À§ ³»¿ëÀ» ÀÚ¼¼È÷ º¸½Ã¸é Ä«µå °áÀç ±Ý¾×ÀÌ Ã»±¸µÇ¾î ÇöÀç °áÀç ±Ý¾×ÀÌ (balance Ç׸ñ) 0¿øÀÎ °ÍÀ» ¾Ë ¼ö ÀÖ½À´Ï´Ù. ¶ÇÇÑ Ã»±¸µÈ ³»¿ëÀº "R" Ç׸ñÀÌ 'y'·Î Ç¥½ÃµÇ¾î ÀÖ½À´Ï´Ù. ÀÌ´Â "reconcilation"ÀÇ ¾àÀÚ·Î, È®ÀÎÀÌ ¿Ï·áµÇ¾ú´Ù´Â ¶æÀ¸·Î ÀÌÇØÇÏ½Ã¸é µË´Ï´Ù. ÀÌ Ç׸ñÀÌ 'y'ÀÎ ³»¿ëÀ» ¼öÁ¤ÇÏ·Á ÇÏ¸é °æ°í°¡ ¹ß»ýÇÏ¿©, ½Ç¼ö·Î °íÄ¡´Â °ÍÀ» ¸·¾ÆÁÝ´Ï´Ù.

2.3. ºô·ÁÁØ µ· °ü¸®


³²¿¡°Ô ºô·ÁÁØ µ·Àº ¾ö¹ÐÈ÷ ¸»ÇØ ÀÚ½ÅÀÇ ÀÚ»ê(assets)¿¡ ¼ÓÇÕ´Ï´Ù. µû¶ó¼­ ´ÙÀ½°ú °°ÀÌ account¸¦ ¸¸µì´Ï´Ù:

Tree Description Account type
Assets:Current Assets:Personal lend ºô·ÁÁØ µ· Asset/Bank/Cash Áß ¾Æ¹«°ÍÀ̳ª

±×¸®°í µ·À» ºô·Á ÁÖ¾úÀ» ¶§, ÀÌ account·Î µ·À» ÀúÀåÇÏ¸é µË´Ï´Ù. ±×¸®°í ³ªÁß¿¡ µ¹·Á¹Þ¾Ò´Ù¸é Çö±ÝÀ¸·Î ¹Þ¾ÒÀ» °æ¿ì, ÀÌ accountÀÇ µ·À» Assets:Current Assets:Cash in Wallet account·Î, ÀºÇà ¼Û±ÝÀ¸·Î ¹Þ¾Ò´Ù¸é ÇØ´ç ÀºÇà °èÁ (¿¹: Assets:Current Assets:Checking Account:KFCC)·Î ¹ÞÀ¸¸é µË´Ï´Ù.

¸¸¾à ÀÌÀÚ¸¦ ¹Þ¾Ò´Ù¸é, ÀÌ ÀÌÀÚÀÇ °æ¿ì Income:Interest Income:Other Interest¿¡¼­ ³ª¿Â °ÍÀ¸·Î ÇÏ¸é µË´Ï´Ù.

¿¹¸¦ µé¾î 5¸¸¿øÀ» ºô·ÁÁÖ¾ú´Ù¸é, ´ÙÀ½°ú °°ÀÌ ±â·ÏµÉ °ÍÀÔ´Ï´Ù:

Description Account Debit Credit
È«±æµ¿
Assets:Current Assets:Personal lend 50000
Assets:Current Assets:Cash in Wallet 50000

±×¸®°í ÀÌÀÚ±îÁö Ãļ­ 5¸¸ 5000¿øÀ» µ¹·Á¹Þ¾Ò´Ù¸é ´ÙÀ½°ú °°ÀÌ ±â·ÏµÉ °ÍÀÔ´Ï´Ù:

Description Account Debit Credit
È«±æµ¿
Assets:Current Assets:Cash in Wallet 55000
Assets:Current Assets:Personal lend 50000
Income:Interest Income:Other Interest 5000


2.4. ÀÚµ¿ÀÌü °ü¸®


ÀÚµ¿ÀÌü µî·ÏÀº [Actions]->[Scheduled Transactions]->[Scheduled Transaction Editor]¸¦ ¼±ÅÃÇؼ­ µî·ÏÇϰųª ¼öÁ¤ÇÒ ¼ö ÀÖ½À´Ï´Ù. ÀÌ ¸Þ´º¸¦ ¼±ÅÃÇÏ¸é ¸ÕÀú ÇöÀç µî·ÏµÈ ÀÚµ¿ ÀÌü ¸ñ·ÏÀ» º¸¿©ÁÝ´Ï´Ù.

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±×¸®°í Ãß°¡Çϱâ À§Çؼ­´Â [New]¸¦, ¼öÁ¤Çϱâ À§Çؼ­´Â [Edit]¸¦ ´©¸£¸é µË´Ï´Ù. ±×·¯¸é ´ÙÀ½°ú °°ÀÌ ½ÇÁ¦ ÀÚµ¿ ÀÌü¸¦ ÀÔ·Â/¼öÁ¤ÇÒ ¼ö ÀÖ´Â ´ÙÀ̾ó·Î±× ¹Ú½º°¡ ¶å´Ï´Ù:

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µû·Î ¼³¸íÇÒ °ÍÀº ¾ø½À´Ï´Ù. ´Ù¸¸ Áß¿äÇÑ °Í¸¸ ¼³¸íÇϸé

  • "Name"Àº ÀÌ ÀÚµ¿ÀÌü¸¦ À§ÇÑ À̸§ÀÔ´Ï´Ù. ¾Æ¹«·¸°Ô³ª Á־ µË´Ï´Ù.
  • "Recurrence Frequency"´Â ¾ðÁ¦ ½ÃÀÛÇÒÁö, ¾î´À ±â°£¸¸Å­ ¹Ýº¹ÇÒ Áö, ¸Å´Þ ¸çÄ¥¿¡ ÀÌüÇÒ Áö¸¦ ÁöÁ¤ÇÕ´Ï´Ù. °³ÀÎÀÇ °æ¿ì, ´ë°³ ¸Å´Þ ÀÌüÇÏ´Â ³»¿ëÀ̹ǷΠ"Every 1 month"¸¦ ¼±ÅÃÇÏ¸é µË´Ï´Ù.
  • "Occurrences"´Â ÀÌ ÀÚµ¿ ÀÌü ¸¸±âÀÏÀ» ÁöÁ¤ÇÕ´Ï´Ù.
  • "Template Transaction"¿¡´Â ½ÇÁ¦·Î ¾î´À account¿¡¼­ µ·ÀÌ ³ª¿Í¼­ ¾î´À account·Î µé¾î°¥Áö¸¦ Àû¾îÁÖ¸é µË´Ï´Ù. Àû´Â ¹æ¹ýÀº transactionÀ» ±â·ÏÇÏ´Â °Í°ú °°½À´Ï´Ù.

2.5. ¿Üȯ °èÁ °ü¸®


¿Üȯ °èÁ´ º¸Åë ¿Ü±¹µ·À» ÀúÀåÇÏ´Â ¸ñÀûÀ¸·Î ¾¹´Ï´Ù. Á» ±î´Ù·Î¿î °ÍÀº ´Ù¸¥ account´Â ¸ðµÎ ±âº» È­Æó ´ÜÀ§¸¦ Çѱ¹ µ· (KRW - South Korea Won)À» ¾²´Âµ¥, ¿Üȯ °èÁ´ ´Þ·¯³ª ´Ù¸¥ È­Æó ´ÜÀ§¸¦ ¾´´Ù´Â °ÍÀÔ´Ï´Ù.

¿Üȯ °èÁ¸¦ ¸¸µå´Â °ÍÀº ÀÏ¹Ý account¸¦ ¸¸µé ¶§¿Í µ¿ÀÏÇÕ´Ï´Ù. ´Ü »õ·Î account¸¦ ¸¸µé ¶§, Security/currency Ç׸ñÀ» KRW°¡ ¾Æ´Ñ ´Ù¸¥ È­Æó ´ÜÀ§¸¦ ÁöÁ¤ÇÏ¸é µË´Ï´Ù.

(ÁÖÀÇ: ±Ù·¡¿¡ ÇÑ ÅëÀåÀ¸·Î ¿©·¯ ¿ÜÈ­¸¦ Ãë±ÞÇÒ ¼ö ÀÖ´Â »óÇ°ÀÌ ³ª¿Í ÀÖ½À´Ï´Ù. Gnucash¿¡¼­´Â ÇÑ account´Â ÇϳªÀÇ È­Æó ´ÜÀ§¸¦ ¾²±â ¶§¹®¿¡, ¹Ù·Î ¾µ ¼ö ¾ø½À´Ï´Ù. ´Ü, Ãë±ÞÇÏ´Â È­Æó´ÜÀ§¸¶´Ù account¸¦ ¸¸µé¾î µÎ°í ¾µ ¼ö´Â ÀÖ½À´Ï´Ù. ¿¹¸¦ µé¾î ÇÑ ÅëÀåÀ¸·Î ´Þ·¯(USD - US Dollar)¿Í ¿£È­ (JPY - Japanese Yen)¸¦ Ãë±ÞÇÑ´Ù¸é µÎ °³ÀÇ account¸¦ ¸¸µé¸é µË´Ï´Ù.)

±×¸®°í ÀÏ¹Ý ÅëÀå(KRW)¿¡¼­ ¿Üȯ ÅëÀåÀ¸·Î µ·À» ÀÌüÇÏ·Á¸é ¸Þ´ºÀÇ [Actions]->[Transfer]¸¦ ½ÇÇàÇÏ¸é µË´Ï´Ù. ÀÏ¹Ý ÅëÀåó·³ JournalÀ» ¶ç¿ö¼­ ÀÔ·ÂÇصµ ¹Ù·Î ÀÌ ¸Þ´º°¡ ½ÇÇàµË´Ï´Ù.

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À§ È­¸éÀº ¿Üȯ ÀºÇà ¿ù±Þ ÅëÀå(KEB account)¿¡¼­, ¿Üȯ ÀºÇà ¿ÜÈ­ ¿¹±Ý(Foreign-Saving account)À¸·Î ȯÀ² 932¿øÀ¸·Î 50 ´Þ·¯¸¦ ±¸¸ÅÇÒ ¶§¸¦ ³ªÅ¸³À´Ï´Ù.

Áï, Amount¶õ¿¡ ±¸¸Å ±Ý¾×ÀÎ 46600¿øÀ» Àû°í, Transfer From¶õ¿¡ "KEB"À», Transfer To¶õ¿¡ "Foreign-Saving"À» ¼±ÅÃÇÏ°í, Curreny Transfer¶õÀÇ To Amount Ç׸ñ¿¡ 932¿øÀ» ±â·ÏÇÏ°í [OK]¸¦ ´©¸£¸é µË´Ï´Ù.

¿ÜÈ­ °èÁ¿¡¼­ ¿øÈ­ °èÁ·Πµ·À» ÀÌüÇÒ ¶§´Â ÀÌ¿Í ¹Ý´ë·Î ÇÏ¸é µÇ°Ú½À´Ï´Ù.

³ªÁß¿¡ Account È­¸éÀ» º¸¸é ÀÌ ±Ý¾×Àº ´ÜÀ§°¡ USDÀÎ °ÍÀ» ¾Ë ¼ö ÀÖÀ» °ÍÀÔ´Ï´Ù. ¶ÇÇÑ È¯À² º¯µ¿¿¡ µû¸¥ ¿øÈ­ °¡Ä¡µµ ÀÚµ¿À¸·Î º¼ ¼ö ÀÖ½À´Ï´Ù. ÀÌ ³»¿ëÀº ³ªÁß¿¡ Æݵ带 ´Ù·ê¶§ ´Ù·ç°Ú½À´Ï´Ù.

2.6. Æݵå/ÁÖ½Ä °èÁ °ü¸®


Æݵå/ÁÖ½Ä °èÁ´ ²Ï ±î´Ù·Ó½À´Ï´Ù. ¸ÕÀú ÀÚ½ÅÀÇ Account Tree¿¡ Assets:Investments:Brokerage Account°¡ Á¸ÀçÇÏÁö ¾Ê´Â´Ù¸é [File]->[New]->[New Account Hierachy]¸¦ ¼±ÅÃÇÏ°í, Investment Accounts category¸¦ ¼±ÅÃÇϱ⠹ٶø´Ï´Ù.

±×¸®°í Æݵ忡¼­ ¾òÀº ¼öÀÍÀ» À§ÇØ Income:Interest Income:Investment Interest account¸¦ µî·ÏÇÕ´Ï´Ù. ÀÌ accountÀÇ Å¸ÀÔÀº IncomeÀ¸·Î ¼³Á¤ÇÏ¸é µË´Ï´Ù.

Æݵå/ÁÖ½Ä account´Â °Å·¡ ´ÜÀ§°¡ È­Æó(currency)°¡ ¾Æ´Ï±â ¶§¹®¿¡ µû·Î ´ÜÀ§(security)¸¦ µî·ÏÇØ¾ß ÇÕ´Ï´Ù. (¿¹: Æݵå´Â 1ÁÂ, ÁÖ½ÄÀº 1ÁÖ µîÀ¸·Î ºÎ¸¨´Ï´Ù) ÀÏ´Ü Æݵå¶ó°í °¡Á¤ÇÏ°í ¼³¸íÇÏ°Ú½À´Ï´Ù. ÁÖ½ÄÀÇ °æ¿ìµµ ÁÖ½Ä Á¾·ùº°·Î account¸¦ ¸¸µç´Ù´Â °ÍÀ» Á¦¿ÜÇÏ¸é ¶È°°½À´Ï´Ù.

¿¹¸¦ µé¾î Çǵ¨¸®Æ¼ ÄÚ¸®¾Æ ÁÖ½ÄÅõÀÚ ½ÅŹÀ̶õ Æݵ带 ±¸ÀÔÇÑ´Ù°í °¡Á¤ÇսôÙ. ´ÙÀ½°ú °°ÀÌ account¸¦ µî·ÏÇÕ´Ï´Ù:

Tree Description Type
Assets:Investments:Brokerage Account:Mutual Fund:Fidelity Fund Çǵ¨¸®Æ¼ ÄÚ¸®¾Æ ÁÖ½ÄÅõÀÚ½ÅŹ Mutual Fund

ÀÌ ¶§, Security/currency ¶õÀÇ [Select] ¹öÆ°À» ´©¸¨´Ï´Ù. ÀÌ ÆÝµå ´ÜÀ§°¡ µî·ÏµÇ¾î ÀÖÁö ¾Ê±â ¶§¹®¿¡ Type¶õ¿¡ FUND¸¦ ¼±ÅÃÇÏ°í [New] ¹öÆ°À» ´©¸¨´Ï´Ù. ±×¸®°í ´ÙÀ½Ã³·³ µî·ÏÇÏ¸é µË´Ï´Ù:

gnucash-security-edit.png
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À̶§ FullnameÀº ¾Æ¹«·¸°Ô³ª Çصµ »ó°ü¾ø½À´Ï´Ù. ±×¸®°í SymbolÀº ÀÌ accountÀÇ ´ÜÀ§¸¦ ³ªÅ¸³»´Â °ÍÀ¸·Î ¿ª½Ã ¸¶À½´ë·Î ÁöÁ¤Çصµ µÇÁö¸¸, ÇØ´ç ÁÖ½Ä/Æݵ忡¼­ ¾²´Â ¾à¾î°¡ ÀÖ´Ù¸é ±× ¾à¾î¸¦ ½áµµ µË´Ï´Ù. ´Ù¸¸ 4 ±ÛÀÚ ÀÌÇÏÀÇ ¿µ¹®ÀÚ·Î ¾²´Â °ÍÀÌ ÆíÇÕ´Ï´Ù. ¿©±â¼­´Â ÆíÀÇ»ó "FDLY"·Î ÇÏ°Ú½À´Ï´Ù.

Fraction Traded´Â ²Ï Áß¿äÇÕ´Ï´Ù. ÀÏ´Ü ³»¿ëºÎÅÍ ¼³¸íÇÏ°Ú½À´Ï´Ù. ÆݵåÀÇ °æ¿ì, ±âÁØ°¡°¡ 1000¿øÀÔ´Ï´Ù. ±×¸®°í °¡Ä¡°¡ ¿À¸£¸é 1012.2¿ø µîÀ¸·Î ¿À¸£°í, ÆݵåÀÇ °¡Ä¡°¡ ¶³¾îÁö¸é 983.5¿ø µîÀ¸·Î ³»·Á°©´Ï´Ù. ÇÏÁö¸¸ gnucash´Â ±âÁØ°¡¸¦ 1·Î º¾´Ï´Ù. µû¶ó¼­ ³ªÁß¿¡ ÆÝµå °¡°ÝÀ» ÀÔ·ÂÇÒ ¶§ 983.5¿øÀ» ÀÔ·ÂÇÑ´Ù¸é ±âÁØ°¡¿¡ 0.9835¸¦ ÀÔ·ÂÇÏ°í, 1012.2¿øÀ» ÀÔ·ÂÇÑ´Ù¸é 1.0122·Î ÀÔ·ÂÇÕ´Ï´Ù.

Fraction traded´Â ÀÌ ±âÁØ°¡ÀÇ Á¤¹Ðµµ¸¦ ÁöÁ¤ÇÏ´Â °ÍÀ¸·Î, 1000¿øÀ» ±âÁØÀ¸·Î ÇÏ´Â fundÀÇ °æ¿ì 10000À¸·Î ÇÏ´Â °ÍÀÌ Àû´çÇÕ´Ï´Ù.

ÀÌ·¸°Ô µî·ÏÇϸé account¿¡¼­ ¾µ ¼ö ÀÖ´Â ±âº» ´ÜÀ§(security)ÀÎ "FDLY"°¡ ¸¸µé¾îÁ³½À´Ï´Ù. ÀÌÁ¦ account¸¦ µî·ÏÇÏ¸é ±âº» ¼³Á¤Àº ³¡³µ½À´Ï´Ù.

ÀÏ´Ü ÆÝµå °èÁ°¡ ¸¸µé¾îÁ³À¸¸é, ±¸¸Å(Æݵå Á¸¦ »ç´Â °Í)¿Í ȯ¸Å(Æݵå Á¸¦ ÆÄ´Â °Í) ¿¬»ê¿¡ ´ëÇØ ¹è¿ö¾ß ÇÕ´Ï´Ù. ¸ÕÀú ±¸¸ÅºÎÅÍ ¾Ë¾Æº¾½Ã´Ù. ¾Õ¿¡¼­ ¸¸µç Fidelity account¸¦ ¿­¾îº¸¸é Ç׸ñµéÀÌ ²Ï º¹ÀâÇÏ´Ù´Â °ÍÀ» ¾Ë ¼ö ÀÖ½À´Ï´Ù.

Date Num Description Transfer R Shares Price Buy Sell Balance

³¯Â¥, Description°ú °°Àº ÀϹÝÀûÀÎ Ç׸ñÀ» Á¦¿ÜÇϸé Shares, Price, Buy, Sell, Balance Ç׸ñÀÌ ÀÖ´Â °ÍÀ» ¾Ë ¼ö ÀÖ½À´Ï´Ù. ¿©±â¼­ Shares´Â ±¸¸ÅÇÑ Á¼ö¸¦ ³ªÅ¸³»¸ç, price´Â 1ÁÂ´ç °¡°ÝÀ» ³ªÅ¸³À´Ï´Ù. ±×¸®°í Buy´Â ½ÇÁ¦ ±¸¸ÅÇÑ °¡°Ý(¿ø)À», SellÀº ½ÇÁ¦ ÆǸÅÇÑ °¡°ÝÀ», Balance´Â ÀÌ °èÁ¿¡ ³²¾ÆÀÖ´Â ÃÑ Á¼ö¸¦ ³ªÅ¸³À´Ï´Ù.

ÀÏ´Ü 10¸¸¿øÀ» ÀÔ±ÝÇؼ­ 100678Á¸¦ »ò´Ù°í °¡Á¤ÇØ º¾½Ã´Ù. (Æݵå/ÁÖ½Ä transaction ÀÔ·ÂÀº [View]->[Transaction Journal] ¸ðµå¿¡¼­ ÀÔ·ÂÇÏ´Â °ÍÀÌ ÆíÇÕ´Ï´Ù.) ÀÌ °æ¿ì ´ÙÀ½°ú °°ÀÌ ÀÔ·ÂÇÕ´Ï´Ù.

Date Num Description Transfer R Shares Price Buy Sell Balance
... ±¸¸Å 100,678* 100,678*
Buy Assets:Investments:Brokerage Account:Mutual Fund:Fidelity Fund n 100,678 0.993266* 100,000
Assets:Current Assets:Checking Account:KFCC n 100,000

À§¿¡¼­ "*" Ç¥½ÃµÈ ³»¿ëÀº ÀÚµ¿À¸·Î ÀԷµǴ ³»¿ëÀ» ³ªÅ¸³À´Ï´Ù. µû¶ó¼­ ÀÔ·ÂÇÒ ÇÊ¿ä°¡ ¾ø½À´Ï´Ù. À§ ³»¿ëÀ» º¸¸é ±âÁØ°¡ 0.993266 (½ÇÁ¦·Î´Â 993.266¿ø)À¸·Î 10¸¸¿ø¾îÄ¡ 100678Á¸¦ »ê °ÍÀ» ³ªÅ¸³À´Ï´Ù.

ȯ¸Å(Æݵå/ÁÖ½ÄÀ» ÆȾƼ­ Çö±ÝÀ» ¾òÀ½)ÀÇ °æ¿ì´Â Á» ´õ º¹ÀâÇÕ´Ï´Ù. ÆǸÅÀÇ °æ¿ì, À̵æÀ» ºÃ´À³Ä, ¼ÕÇظ¦ ºÃ´À³Ä¿¡ µû¶ó ÀÔ·Â ¹æ½ÄÀÌ Á¶±Ý ¹Ù²ò´Ï´Ù. ÀÏ´Ü À̵æÀ» ºÃÀ» ¶§ ÀÔ·ÂÇÏ´Â ¹æ¹ýÀ» ¾Ë¾Æº¾½Ã´Ù.

¿¹¸¦ µé¾î 1000¸¸¿øÀ» Æݵ忡 ³Ö¾î µÎ¾ú´Ù°¡ 48¸¸¿ø °¡·®ÀÇ À̵æÀ» º» °æ¿ì¸¦ »ý°¢Çغ¾½Ã´Ù. ÀÌ °æ¿ì º¸À¯ÇÏ°í ÀÖ´ø Æݵå Å©±â´Â 10484501Á¶ó°í °¡Á¤ÇսôÙ. ±×¸®°í ȯ¸ÅÇؼ­ ¿ø±Ý 1000¸¸¿ø°ú À̵æ 484,501¿øÀ» ºÃ´Ù°í °¡Á¤ÇսôÙ. ÀÌ °æ¿ì ´ÙÀ½°ú °°ÀÌ ÀÔ·ÂÇÒ ¼ö ÀÖ½À´Ï´Ù.

Date Num Description Transfer R Shares Price Buy Sell Balance
... ¸Åµµ -10,000,000 * 10,000,000 *
Net Sale Assets:Current Assets:Checking Account:KFCC n 10,484,501
Profit Assets:Investments:Brokerage Account:Mutual Fund:Fidelity Fund n 484,501
Sell Gross Sale Assets:Investments:Brokerage Account:Mutual Fund:Fidelity Fund n -10,000,000 1.04845 10,484,501
Capital Gain Income:Interest Income:Investment Interest n 484,501

¸¸¾à ÀÌ °úÁ¤¿¡¼­ ¼ö¼ö·Î 2¸¸¿øÀÌ ³ª°£´Ù°í ÇÏ¸é ´ÙÀ½°ú °°ÀÌ ÀÛ¼ºÇÒ ¼ö ÀÖ½À´Ï´Ù:

Date Num Description Transfer R Shares Price Buy Sell Balance
... ¸Åµµ -10,000,000 * 10,000,000 *
Net Sale Assets:Current Assets:Checking Account:KFCC n 10,464,501
Broker Commission Expense:Commissions n 20,000
Profit Assets:Investments:Brokerage Account:Mutual Fund:Fidelity Fund n 484,501
Sell Gross Sale Assets:Investments:Brokerage Account:Mutual Fund:Fidelity Fund n -10,000,000 1.04845 10,484,501
Capital Gain Income:Interest Income:Investment Interest n 484,501



º¹ÀâÇØ º¸ÀÌÁö¸¸ Àд ¹ýÀ» ¾Ë¸é ½±½À´Ï´Ù. ¾Æ·¡ ±×¸²À» Âü°íÇϱ⠹ٶø´Ï´Ù.

gnucash-fund-sell1.png
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¸ÕÀú (1)°ú °°ÀÌ À̵æÀ» º» ±Ý¾×ÀÌ À̵¿ÇÕ´Ï´Ù. Áï Income °ü·Ã °èÁ¿¡¼­ À̵æÀ» ¾òÀº ¸¸Å­ µ·ÀÌ ³ª¿Í¼­ ÆÝµå °èÁ·Πµé¾î°£´Ù°í »ý°¢ÇÏ¸é µË´Ï´Ù. ±×¸®°í ³ª¸é ÆÝµå °èÁ´ ¿ø±Ý°ú À̵æÀ» º» ±Ý¾×ÀÌ µé¾î ÀÖÀ» °ÍÀÔ´Ï´Ù. ÀÌ ±Ý¾×ÀÌ (2)¿Í °°ÀÌ ÀºÇà °èÁ·Πµé¾î°£´Ù°í »ý°¢ÇÏ¸é µË´Ï´Ù.

´ÙÀ½À¸·Î ¼ÕÇظ¦ ºÃÀ» ¶§ ³»¿ëÀÔ´Ï´Ù. 1000¸¸¿øÀ» ÅõÀÚÇßÀ¸³ª ±âÁØ°¡°¡ Ç϶ôÇؼ­ 0.904·Î ¶³¾îÁö´Â ¹Ù¶÷¿¡ 904¸¸¿øÀ» ã¾ÒÀ» °æ¿ìÀÔ´Ï´Ù.

Date Num Description Transfer R Shares Price Buy Sell Balance
... ¸Åµµ -10,000,000 * 10,000,000 *
Net Sale Assets:Current Assets:Checking Account:KFCC n 9,040,000
Capital Gain (loss) Income:Interest Income:Investment Interest n 960,000
Sell Gross Sale Assets:Investments:Brokerage Account:Mutual Fund:Fidelity Fund n -10,000,000 0.904 9,040,000
Profit (loss) Assets:Investments:Brokerage Account:Mutual Fund:Fidelity Fund n 960,000

Æò¼Ò¿¡´Â [Tool]->[Price Editor] ¸Þ´º¸¦ ½á¼­ ±×³¯ ±×³¯ ±âÁØ°¡¸¦ ÀÔ·ÂÇÒ ¼ö ÀÖ½À´Ï´Ù. ¾Õ¿¡¼­ ¿Üȯ °èÁ¸¦ ¼³¸íÇÒ¶§µµ Àá±ñ ¾ð±ÞÇßÁö¸¸, ȯÀ² °¡°Ýµµ ÀÔ·ÂÇÒ ¼ö ÀÖ½À´Ï´Ù. Price Editor¸¦ ¿­¸é »ç¿ëÇÑ ¸ðµç ¿Üȯ È­Æó ´ÜÀ§¿Í Æݵå/ÁÖ½Ä ´ÜÀ§°¡ Æ®¸® ±¸Á¶·Î ³ª¿À¸ç ÇØ´ç ´ÜÀ§¿¡ ´ëÇØ ±×³¯ °¡°ÝÀ» ÀÔ·ÂÇÒ ¼ö ÀÖ½À´Ï´Ù. (¾Õ¿¡¼­µµ ¸»ÇßÁö¸¸, ÆÝµå ±âÁØ°¡°¡ 1010¿øÀ̸é 1.010À¸·Î, 983.2¿øÀ̸é 0.9832·Î ÀÔ·ÂÇÕ´Ï´Ù.)

gnucash¸¦ ¼³Ä¡ÇÒ ¶§ quote ¸ðµâµµ ÇÔ²² ¼³Ä¡Çß´Ù¸é, ÇØ¿Ü ÁÖ½ÄÀ̳ª ȯ·üÀº Get Quotes ¹öÆ°À¸·Î ÀÚµ¿À¸·Î ºÒ·¯¿Ã ¼ö ÀÖ½À´Ï´Ù. ±¹³»¿¡´Â ÀÌ·± ±â´ÉÀ» Á¦°øÇÏ´Â Áõ±Çȸ»ç°¡ ¾ø´Â °Ô ¾Æ½±±º¿ä.

3. º¸°í¼­ È°¿ëÇϱâ

3.1. Income Statement(¼ÕÀÍ°è»ê¼­)


[Reports]->[Income & Expense]->[Income Statement]¸¦ ¼±ÅÃÇϸé Income statement(¼ÕÀÍ°è»ê¼­)¸¦ º¼ ¼ö ÀÖ½À´Ï´Ù.

Income statement´Â ÁöÁ¤ÇÑ ±â°£µ¿¾È µé¾î¿Â ¸ÅÃâ(revenue, ¹ú¾îµéÀÎ ±Ý¾×)°ú ¼Òºñ(expense)¸¦ ¿ä¾àÇؼ­ º¸¿©ÁÝ´Ï´Ù. ¶ÇÇÑ ¼Òºñ¿¡ ºñÇØ ¸ÅÃâÀÌ ¸¹´Ù¸é ¼ø¼öÀÍ(net profit)µµ º¸¿©ÁÝ´Ï´Ù. ¼ø¼öÀÍÀº ¸» ±×´ë·Î ¸ÅÃâ - ¼Òºñ·Î ¾òÀ» ¼ö ÀÖ½À´Ï´Ù. ¸¸¾à ¼Òºñ°¡ ¸¹´Ù¸é ¼ø¼öÀÍÀÌ À½¼ö°¡ µË´Ï´Ù. ÀÌ´Â net loss¶ó°í ºÎ¸¨´Ï´Ù.

ÁÖÀÇ: ¿Ö ¼öÀÔ(income)À̶õ ´Ü¾î¸¦ ¾²Áö ¾Ê°í ¸ÅÃâ(revenue)À̶õ ´Ü¾î¸¦ ½è´ÂÁö °õ°õÈ÷ »ý°¢Çغ¸±â ¹Ù¶ø´Ï´Ù. Àú´Â ȸ°è¸¦ Àß ¾Æ´Â »ç¶÷ÀÌ ¾Æ´Ï±â¿¡ ¸íÈ®ÇÏ°Ô ´äº¯ÇÒ ¼ö ¾øÁö¸¸ ´ÙÀ½ ´Ü¶ô¿¡¼­ Á¶±Ý ¼³¸íÇÏ°Ú½À´Ï´Ù.

3.2. Cash Flow(Çö±ÝÈ帧ǥ)


[Reports]->[Income & Expense]->[Cash Flow]¸¦ ¼±ÅÃÇϸé Çö±ÝÈ帧ǥ(cash flow)¸¦ ¾òÀ» ¼ö ÀÖ½À´Ï´Ù.

Çö±Ý È帧ǥ´Â ÀÏÁ¤±â°£µ¿¾È ¹ÞÀº Çö±Ý°ú ÁöºÒÇÑ Çö±ÝÀÇ È帧À» º¸¿©ÁÝ´Ï´Ù. ¾óÇͺ¸¸é ¾Õ¿¡¼­ »ìÆ캻 Income statement(¼ÕÀÍ°è»ê¼­)¿Í ºñ½ÁÇÑ °ÍÀ» ¾Ë ¼ö ÀÖ½À´Ï´Ù. ±×·¯³ª ÀÚ¼¼È÷ »ìÆ캸¸é ±Ý¾× ºÎºÐÀÌ Á¶±Ý¾¿ Â÷ÀÌ°¡ Àְųª account°¡ ´Ù¸£´Ù´Â °ÍÀ» ¾Ë ¼ö ÀÖÀ» °ÍÀÔ´Ï´Ù.

Income statement¿Í ´Þ¸® Cash Flow(Çö±ÝÈ帧ǥ)´Â ½ÇÁ¦·Î µé¾î¿À°í ³ª°£ µ·¸¸ º¸¿©ÁÝ´Ï´Ù. ¿¹¸¦ µé¾î, 12¿ù ¸»¿¡ ½Å¿ë Ä«µå·Î 13¸¸¿ø ¾îÄ¡ Ã¥À» »ò´Ù°í °¡Á¤Çغ¾½Ã´Ù. ÀÌ ±Ý¾×Àº Ä«µå ȸ»ç¿¡¼­ À̵ëÇØ 1¿ù¿¡ û±¸µÉ °ÍÀÔ´Ï´Ù. ÀÌ °æ¿ì, Ã¥À» »ê °ÍÀº 12¿ù ´ÞÀÌÁö¸¸ ½ÇÁ¦·Î µ·À» ÁöºÒÇÑ °ÍÀº 1¿ùÀÔ´Ï´Ù. µû¶ó¼­ 12¿ù Income statementÀÇ expense(¼Òºñ) Ç׸ñ¿¡´Â 13¸¸¿øÀ» ¼ÒºñÇß´Ù°í ³ª¿ÀÁö¸¸, 12¿ù Cash Flow(Çö±ÝÈ帧ǥ)¿¡´Â ³ª¿ÀÁö ¾Ê½À´Ï´Ù. ´ë½Å, ½ÇÁ¦ µ·À» ÁöºÒÇÑ 1¿ù Cash Flow¿¡ 13¸¸¿øÀÇ ÁöÃâÀÌ ±â·ÏµË´Ï´Ù.

½Å¿ë Ä«µå³ª ºú, ¼öÇ¥, ¾îÀ½µîÀ» ÀüÇô »ç¿ëÇÏÁö ¾Ê¾Ò´Ù¸é Income statement¿Í cash flow´Â »ç½Ç»ó °°Àº ³»¿ëÀ» Ç¥½ÃÇÒ °ÍÀÔ´Ï´Ù. °³ÀÎ ¸ñÀûÀ¸·Î ¾²´Â °ÍÀ̶ó¸é ¾îÀ½ µîÀº »ç¿ëÇÏÁö ¾Ê¾ÒÀ» °ÍÀ̹ǷÎ, ÀÌ µÎ ¸®Æ÷Æ®°¡ Â÷À̳ª´Â ºÎºÐÀº ´ëºÎºÐ ½Å¿ë Ä«µå ¶§¹®¿¡ ÀϾ´Ï´Ù.

3.3. Balance Sheet(´ëÂ÷´ëÁ¶Ç¥)


[Reports]->[Assets & Liabilities]->[Balance Sheet]¸¦ ¼±ÅÃÇϸé, balance sheet(´ëÂ÷´ëÁ¶Ç¥)¸¦ º¼ ¼ö ÀÖ½À´Ï´Ù. ÀÌ Ç¥´Â °³ÀÎÀÌ ¾ó¸¶³ª ¼ÒÀ¯ÇÏ°í ÀÖ°í, ¾ó¸¸Å­À» ÁöºÒÇØ¾ß ÇÏ´ÂÁö¸¦ ³ªÅ¸³À´Ï´Ù.

Å©°Ô µÎ ºÎºÐÀ¸·Î ³ª´©¾î º¸¿©Áִµ¥ ùºÎºÐÀº Assets(ÀÚ»ê)ÀÔ´Ï´Ù. ÀÌ´Â ÇöÀç ¼ÒÀ¯ÇÏ°í ÀÖ´Â ±Ý¾× Àüü¸¦ ³ªÅ¸³À´Ï´Ù. Âü°í·Î ºô¸° µ·µµ Àڻ꿡 Æ÷ÇԵ˴ϴÙ.

µÎ¹ø° ºÎºÐÀº ´Ù½Ã µÎ ºÎºÐÀ¸·Î ³ª´­ ¼ö Àִµ¥, Çϳª´Â Liabilities(ºú)¿Í Equity(Àç»ê) ÀÔ´Ï´Ù. Liabilities´Â ºô¸° µ· ¶Ç´Â ¾ÆÁ÷ ÁöºÒÇÏÁö ¾ÊÀº Ä«µå ´ë±Ý µîÀ» Æ÷ÇÔÇÕ´Ï´Ù. Equity(Àç»ê)Àº ºúÁø ºÎºÐÀ» Á¦¿ÜÇÏ°í ¼ø¼öÇÏ°Ô ¼ÒÀ¯ÇÏ°í ÀÖ´Â ±Ý¾×ÀÌ µË´Ï´Ù.

±×·¡ÇÁ¸¦ º¸¸é ¾Ë°ÚÁö¸¸, assetsÀÇ ÃÑ ±Ý¾×°ú liabilities + equityÀÇ ±Ý¾×ÀÌ °°Àº °ÍÀ» ¾Ë ¼ö ÀÖÀ» °ÍÀÔ´Ï´Ù. ¿¹¸¦ µé¾î °©ÀÌ 5¸¸¿øÀ» °¡Áö°í ÀÖ°í Ä£±¸¿¡°Ô 4¸¸¿øÀ» ºô·È´Ù°í ÇսôÙ. °©ÀÌ °¡Áö°í ÀÖ´Â ÃÑÀÚ»ê(asset)Àº 9¸¸¿øÀÔ´Ï´Ù. ±×¸®°í liability(ºú)Àº 4¸¸¿ø, ÀÚ½ÅÀÌ °¡Áö°í ÀÖ´Â °íÀ¯ ±Ý¾×Àº 5¸¸¿øÀÌ µË´Ï´Ù. µû¶ó¼­ ´ÙÀ½ ½ÄÀÌ ¼º¸³ÇÕ´Ï´Ù:

Assets(ÀÚ»ê) = Liabilities(ºú) + Owner's Equity(Àç»ê)
9¸¸¿ø = 4¸¸¿ø + 5¸¸¿ø

ÀÌ ½ÄÀº accounting equation(±âº»È¸°èµî½Ä)À̶ó°í ÇÕ´Ï´Ù. µîÈ£ÀÇ ¿ìº¯¿¡ ºúÀÌ Àç»êº¸´Ù ¸ÕÀú ³ª¿Â ÀÌÀ¯´Â asset(ÀÚ»ê)¿¡ ´ëÇØ ºô·ÁÁØ »ç¶÷ÀÇ ±Ç¸®°¡ ´õ Å©±â ¶§¹®ÀÔ´Ï´Ù. ´Ü¼øÈ÷ °³ÀÎÀ̶ó¸é ¸ð¸¦±î, ȸ»ç¸¦ °æ¿µÇÏ´Â ÀÔÀå¿¡¼­ ȸ»ç°¡ ¸ÁÇß´Ù¸é ȸ»ç¸¦ ¼ÒÀ¯ÇÑ »ç¶÷ ¶Ç´Â ÅõÀÚÀÚº¸´Ù ȸ»ç¿¡ µ·À» ºô·ÁÁØ »ç¶÷(ÀºÇà ¶Ç´Â Ã¤±ÇÀÚ)ÀÇ ±Ç¸®°¡ ¿ì¼±Çϱ⠶§¹®ÀÔ´Ï´Ù.


3.4. Expense Piechart


[Reports]->[Income & Expense]->[Expense Piechart]¸¦ ¼±ÅÃÇϸé, Á¤ÇØÁø ±â°£ ¾ÈÀÇ ¼Òºñ ÇüŸ¦ ´ÙÀ½°ú °°ÀÌ º¸¿©ÁÝ´Ï´Ù.

gnucash-report-expense-pie.png
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ÀÌ ±×·¡ÇÁ¸¦ º¸¸é 6°³¿ù µ¿¾È ¼Òºñ ÇüŸ¦ ½±°Ô ¾Ë ¼ö ÀÖ½À´Ï´Ù. À§ ±×·¡ÇÁ¸¦ º¸¸é ¼±¹° ±¸ÀÔºñ·Î ¾à 1,898 ´Þ·¯¸¦ ½è°í ¼¼±Ý ¸í¸ñÀ¸·Î 1,505 ´Þ·¯¸¦ ¾´ °ÍÀ» ¾Ë ¼ö ÀÖ½À´Ï´Ù. ÀÌ ±×·¡ÇÁ¸¦ º¸¸é ¾î¶² ºÎºÐ¿¡ ¼Òºñ°¡ °úµµÇÑÁö µîÀ» ½±°Ô ºÐ¼®ÇÒ ¼ö ÀÖ½À´Ï´Ù. ¶Ç ±âŸ Ç׸ñÀÇ ¼Òºñ·Î ³ª¿Â °ÍÀº »ó´ëÀûÀ¸·Î ÀûÀº ±Ý¾×À» ¼ÒºñÇÑ accountµéÀ» ¸ð¾Æ¼­ Ç¥ÇöÇÑ °ÍÀÔ´Ï´Ù. ÀÌ °ÍÀº íƮ ¿É¼Ç¿¡¼­ Display->Maximum Slices¸¦ ´Ã¸®¸é ÀÚ¼¼ÇÏ°Ô Ãâ·ÂÇØ ÁÝ´Ï´Ù.

3.5. Income Barchart


[Reports]->[Income & Expense]->[Income Barchart]¸¦ ¼±ÅÃÇÏ¸é ´ÙÀ½°ú °°Àº ±×·¡ÇÁ¸¦ º¸¿©ÁÝ´Ï´Ù.

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ÀÌ ±×·¡ÇÁ´Â ÁöÁ¤ÇÑ ±â°£µ¿¾È µé¾î¿Â ¼öÀÔ¿¡ ´ëÇØ ¸·´ë ±×·¡ÇÁ ÇüÅ·Πº¸¿©ÁÝ´Ï´Ù. À§ ±×·¡ÇÁ¸¦ º¸¸é ¼öÀÔÀÇ ´ëºÎºÐÀº Salary account¿¡¼­ µé¾î¿Â °ÍÀ» ¾Ë ¼ö ÀÖ½À´Ï´Ù. Á÷ÀåÀÎÀ̹ǷΠ´ç¿¬È÷ ¿ù±Þ¿¡¼­ ¾ò´Â ¼öÀÍÀÌ ¸¹±â ¶§¹®ÀÔ´Ï´Ù. ¾Æ¿ï·¯ 2007³â 1¿ùÀº ¾ÆÁ÷ ¿ù±ÞÀÌ ³ª¿ÀÁö ¾Ê¾Ò°í ´ë½Å º¸³Ê½º°¡ ¾à 2000$ ÀÌ»ó ³ª¿Â °ÍÀ» È®ÀÎÇÒ ¼ö ÀÖ½À´Ï´Ù. ¶ÇÇÑ 2006³â 10¿ùÀº ´Ù¸¥ ´Þ¿¡ ºñÇØ Interest Income¿¡ ÇØ´çÇÏ´Â ºÎºÐÀÌ ³ô°Ô ³ª¿Â °ÍÀ» ¾Ë ¼ö ÀÖ½À´Ï´Ù. ¾Æ¸¶µµ ÀºÇà¿¡¼­ ¿¹±ÝÀ» µÇã¾Ò°Å³ª ÅõÀÚÇÑ Æݵ带 ȯ¸ÅÇÑ °æ¿ìÀÏ °ÍÀÔ´Ï´Ù.


3.6. Income & Expense Chart


[Reports]->[Income & Expense]->[Income & Expense Chart]¸¦ ¼±ÅÃÇÏ¸é ´ÙÀ½°ú °°Àº ±×·¡ÇÁ¸¦ º¸¿©ÁÝ´Ï´Ù:

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ÀÌ ±×·¡ÇÁ´Â ¸Å´Þ µé¾î¿Â ¼öÀÔ(income)°ú ¼Òºñ ±Ý¾×(expense), ±×¸®°í ¼øÀÌÀÍ(net profit, ¼öÀÔ - ¼Òºñ)À» º¸¿©ÁÝ´Ï´Ù. À§ ±×·¡ÇÁ¸¦ ºÐ¼®Çϸé, 2006³â 11¿ùÀÇ °æ¿ì, ´Ù¸¥ ´Þ¿¡ ºñÇØ ¼Òºñ°¡ ¸Å¿ì ¸¹¾ÒÀ½À» ¾Ë ¼ö ÀÖ½À´Ï´Ù. (expense ¸·´ë°¡ ³ôÀ¸¸ç, Net profit ¸·´ë°¡ ³·±â ¶§¹®ÀÔ´Ï´Ù.) ¶ÇÇÑ 2006³â 10¿ù¿¡´Â »ó´çÇÑ ¼öÀÔÀÌ µé¾î¿Â °ÍÀ» ¾Ë ¼ö ÀÖ½À´Ï´Ù. ¾Æ¸¶ º¸³Ê½º¸¦ ¹Þ¾Ò°Å³ª ±âŸ ÅõÀÚ¿¡¼­ ¾òÀº ÀÌÀÍÀÌ ¸¹¾ÒÀ» °ÍÀÔ´Ï´Ù.

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4. Âü°í






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