Added beginning draft of manual for 3.0

This is being kept in Scrivener format, for ease of writing.

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+\f0\fs28 \cf0 There are situations when the accounts you're tracking are different\
+between your clients and the financial institutions where money is\
+kept.  An example of this is working as the treasurer for a religious\
+institution.  From the secular point of view, you might be working\
+with three different accounts:\
+\
+@itemize\
+@item Checking\
+@item Savings\
+@item Credit Card\
+@end itemize\
+\
+From a religious point of view, the community expects to divide its\
+resources into multiple ``funds'', from which it makes purchases or\
+reserves resources for later:\
+\
+@itemize\
+@item School fund\
+@item Building fund\
+@item Community fund\
+@end itemize\
+\
+The problem with this kind of setup is that when you spend money, it\
+comes from two or more places at once: the account and the fund.  And\
+yet, the correlation of amounts between funds and accounts is rarely\
+one-to-one.  What if the school fund has @samp\{$500.00\}, but\
+@samp\{$400.00\} of that comes from Checking, and @samp\{$100.00\} from\
+Savings?\
+\
+Traditional finance packages require that the money reside in only one\
+place.  But there are really two ``views'' of the data: from the\
+account point of view and from the fund point of view -- yet both sets\
+should reflect the same overall expenses and cash flow.  It's simply\
+where the money resides that differs.\
+\
+This situation can be handled one of two ways.  The first is using\
+virtual postings to represent the fact that money is moving to and\
+from two kind of accounts at the same time:\
+\
+@smallexample\
+2004/03/20 Contributions\
+    Assets:Checking                    $500.00\
+    Income:Donations\
+\
+2004/03/25 Distribution of donations\
+    [Funds:School]                     $300.00\
+    [Funds:Building]                   $200.00\
+    [Assets:Checking]                 $-500.00\
+@end smallexample\
+\
+The use of square brackets in the second transaction ensures that the\
+virtual postings balance to zero.  Now money can be spent directly\
+from a fund at the same time as money is drawn from a physical\
+account:\
+\
+@smallexample\
+2004/03/25 Payment for books (paid from Checking)\
+    Expenses:Books                    $100.00\
+    Assets:Checking                  $-100.00\
+    (Funds:School)                   $-100.00\
+@end smallexample\
+\
+When reports are generated, by default they'll appear in terms of the\
+funds.  In this case, you will likely want to mask out your\
+@samp\{Assets\} account, because otherwise the balance won't make much\
+sense:\
+\
+@example\
+ledger bal -^Assets\
+@end example\
+\
+If the @option\{--real\} option is used, the report will be in terms of\
+the real accounts:\
+\
+@example\
+ledger --real bal\
+@end example\
+\
+If more asset accounts are needed as the source of a posting, just\
+list them as you would normally, for example:\
+\
+@smallexample\
+2004/03/25 Payment for books (paid from Checking)\
+    Expenses:Books                    $100.00\
+    Assets:Checking                   $-50.00\
+    Liabilities:Credit Card           $-50.00\
+    (Funds:School)                   $-100.00\
+@end smallexample\
+\
+The second way of tracking funds is to use transaction codes.  In this\
+respect the codes become like virtual accounts that embrace the entire\
+set of postings.  Basically, we are associating a transaction with a\
+fund by setting its code.  Here are two transactions that desposit money\
+into, and spend money from, the @samp\{Funds:School\} fund:\
+\
+@smallexample\
+2004/03/25 (Funds:School) Donations\
+    Assets:Checking                   $100.00\
+    Income:Donations\
+\
+2004/04/25 (Funds:School) Payment for books\
+    Expenses:Books                     $50.00\
+    Assets:Checking\
+@end smallexample\
+\
+Note how the accounts now relate only to the real accounts, and any\
+balance or registers reports will reflect this.  That the transactions\
+relate to a particular fund is kept only in the code.\
+\
+How does this become a fund report?  By using the\
+@option\{--code-as-payee\} option, you can generate a register report\
+where the payee for each posting shows the code.  Alone, this is\
+not terribly interesting; but when combined with the\
+@option\{--by-payee\} option, you will now see account subtotals for any\
+postings related to a specific fund.  So, to see the current\
+monetary balances of all funds, the command would be:\
+\
+@smallexample\
+ledger --code-as-payee -P reg ^Assets\
+@end smallexample\
+\
+Or to see a particular funds expenses, the @samp\{School\} fund in this\
+case:\
+\
+@smallexample\
+ledger --code-as-payee -P reg ^Expenses -- School\
+@end smallexample\
+\
+Both approaches yield different kinds of flexibility, depending on how\
+you prefer to think of your funds: as virtual accounts, or as tags\
+associated with particular transactions.  Your own tastes will decide which\
+is best for your situation.}
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