Purpose

Define consistent accounting policy for handling brokerage investment transactions in GnuCash, including:

  • dividends
  • dividend reinvestment (DRIP)
  • asset transfers (ACAT)
  • purchases and sales
  • investment income classification
  • brokerage cash handling

This policy ensures consistent import and recording of brokerage transactions, particularly from Fidelity CSV exports.

Core Accounting Principles

  1. Brokerage cash account is the hub

Almost all brokerage transactions pass through a cash sweep account.

Example: