Merge pull request #159 from bkuhn/non-profit-audit-reports-updates-20130220

A few minor cleanups in non-profit-audit reports

1 files changed, 26 insertions, 1 deletions

diff --git a/contrib/non-profit-audit-reports/cash-receipts-and-disbursments-journals.plx b/contrib/non-profit-audit-reports/cash-receipts-and-disbursments-journals.plx
index 58cc75a9..6234542c 100755
--- a/contrib/non-profit-audit-reports/cash-receipts-and-disbursments-journals.plx
+++ b/contrib/non-profit-audit-reports/cash-receipts-and-disbursments-journals.plx
@@ -1,9 +1,21 @@
 #!/usr/bin/perl
 # cash-receipts-and-disbursments-journals                                    -*- Perl -*-
 #
-#    Script to generate a General Ledger report that accountants like
+#    Script to generate a cash receipts and disbursement joural reports
 #    using Ledger.
 #
+#    Accountants sometimes ask for a report called the "cash receipts and
+#    disbursements journals".  From a programmer's perspective, these are two
+#    reports that have the following properties:
+#
+#       * Receipts: "a list of all transactions in the period where funds
+#                    enter a cash account (i.e., the amount reconciled
+#                    against the cash account is > 0"
+#
+#       * Disbursements: "a list of all transactions in the period where
+#                         funds leave a cash account (i.e., the amount
+#                         reconciled against the cash account is < 0)
+#
 # Copyright (C) 2011, 2012, 2013 Bradley M. Kuhn
 #
 # This program gives you software freedom; you can copy, modify, convey,
@@ -133,6 +145,19 @@ foreach my $typeData ({ name => 'disbursements', query => 'a<=0' },
       next if $line =~
          /^\s*"[^"]*","[^"]*","[^"]*","(\s*\<\s*Adjustment\s*\>\s*|Equity:)/;
 
+      #  Note that we don't do our usual "$TWO_CENTS" check on Adjustment
+      #  here.  That's by design: if we consistently ignore Adjustements in
+      #  the same way, it might have the appearance that a Superman
+      #  III/Office Space -style movement of funds is going on.  By just
+      #  straight "ignoring" them here, and not doing the TWO_CENTS test, it
+      #  helps to assure that.
+
+      # However, it's worth noting that the ignoring of "Adjustment" in these
+      # scripts is not that meaningful and doesn't indicate as Superman
+      # III/Office Space -style scheme, because such a scheme would also have
+      # to be implemented in the main Ledger codebase.
+
+
       my $date = $line;  chomp $date;
       $date =~ s/^\s*"([^"]*)"\s*,.*$/$1/;
       if (defined $date and $date !~ /^\s*$/ and