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authorJohn Wiegley <johnw@newartisans.com>2009-10-25 23:08:07 -0400
committerJohn Wiegley <johnw@newartisans.com>2009-10-25 23:11:30 -0400
commit1f5ceb0db50df9ad0f9048ee02ad749507cbd737 (patch)
treea8609fdcd28aa4d371aebf8a9867e43014e652f1 /doc/Ledger.scriv/snapshots/7.snapshots
parent9dadaebfeb461ba795124281018d0f7eac200cf4 (diff)
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Added beginning draft of manual for 3.0
This is being kept in Scrivener format, for ease of writing.
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+<?xml version="1.0" encoding="UTF-8"?>
+<!DOCTYPE plist PUBLIC "-//Apple//DTD PLIST 1.0//EN" "http://www.apple.com/DTDs/PropertyList-1.0.dtd">
+<plist version="1.0">
+<dict>
+ <key>$archiver</key>
+ <string>NSKeyedArchiver</string>
+ <key>$objects</key>
+ <array>
+ <string>$null</string>
+ <dict>
+ <key>$class</key>
+ <dict>
+ <key>CF$UID</key>
+ <integer>37</integer>
+ </dict>
+ <key>NS.objects</key>
+ <array>
+ <dict>
+ <key>CF$UID</key>
+ <integer>2</integer>
+ </dict>
+ </array>
+ </dict>
+ <dict>
+ <key>$class</key>
+ <dict>
+ <key>CF$UID</key>
+ <integer>33</integer>
+ </dict>
+ <key>NS.keys</key>
+ <array>
+ <dict>
+ <key>CF$UID</key>
+ <integer>3</integer>
+ </dict>
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+ <key>CF$UID</key>
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+ </dict>
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+ </dict>
+ <dict>
+ <key>CF$UID</key>
+ <integer>35</integer>
+ </dict>
+ </array>
+ </dict>
+ <string>Title</string>
+ <string>Text</string>
+ <string>Date</string>
+ <string>Untitled Snapshot</string>
+ <dict>
+ <key>$class</key>
+ <dict>
+ <key>CF$UID</key>
+ <integer>34</integer>
+ </dict>
+ <key>NSAttributes</key>
+ <dict>
+ <key>CF$UID</key>
+ <integer>10</integer>
+ </dict>
+ <key>NSDelegate</key>
+ <dict>
+ <key>CF$UID</key>
+ <integer>0</integer>
+ </dict>
+ <key>NSString</key>
+ <dict>
+ <key>CF$UID</key>
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+ </dict>
+ </dict>
+ <dict>
+ <key>$class</key>
+ <dict>
+ <key>CF$UID</key>
+ <integer>9</integer>
+ </dict>
+ <key>NS.string</key>
+ <string>Ledger is an accounting tool with the moxie to exist. It provides no
+bells or whistles, and returns the user to the days before user
+interfaces were even a twinkling in their father's CRT.
+
+What it does offer is a double-entry accounting ledger with all the
+flexibility and muscle of its modern day cousins, without any of the
+fat. Think of it as the Bran Muffin of accounting tools.
+
+To use it, you need to start keeping a ledger. This is the basis of
+all accounting, and if you haven't started yet, now is the time to
+learn. The little booklet that comes with your checkbook is a ledger,
+so we'll describe double-entry accounting in terms of that.
+
+A checkbook ledger records debits (subtractions, or withdrawals) and
+credits (additions, or deposits) with reference to a single account:
+the checking account. Where the money comes from, and where it goes
+to, are described in the payee field, where you write the person or
+company's name. The ultimate aim of keeping a checkbook ledger is to
+know how much money is available to spend. That's really the aim of
+all ledgers.
+
+What computers add is the ability to walk through these postings,
+and tell you things about your spending habits; to let you devise
+budgets and get control over your spending; to squirrel away money
+into virtual savings account without having to physically move money
+around; etc. As you keep your ledger, you are recording information
+about your life and habits, and sometimes that information can start
+telling you things you aren't aware of. Such is the aim of all good
+accounting tools.
+
+The next step up from a checkbook ledger, is a ledger that keeps track
+of all your accounts, not just checking. In such a ledger, you record
+not only who gets paid---in the case of a debit---but where the money
+came from. In a checkbook ledger, its assumed that all the money
+comes from your checking account. But in a general ledger, you write
+posting two-lines: the source account and target account.
+@emph{There must always be a debit from at least one account for every
+credit made to another account}. This is what is meant by
+``double-entry'' accounting: the ledger must always balance to zero,
+with an equal number of debits and credits.
+
+For example, let's say you have a checking account and a brokerage
+account, and you can write checks from both of them. Rather than keep
+two checkbooks, you decide to use one ledger for both. In this
+general ledger you need to record a payment to Pacific Bell for your
+monthly phone bill. The cost is $23.00, let's say, and you want to
+pay it from your checking account. In the general ledger you need to
+say where the money came from, in addition to where it's going to.
+The transaction might look like this:
+
+@smallexample
+9/29 BAL Pacific Bell $-200.00 $-200.00
+ Equity:Opening Balances $200.00
+9/29 BAL Checking $100.00 $100.00
+ Equity:Opening Balances $-100.00
+9/29 100 Pacific Bell $23.00 $223.00
+ Checking $-23.00 $77.00
+@end smallexample
+
+The first line shows a payment to Pacific Bell for $23.00. Because
+there is no ``balance'' in a general ledger---it's always zero---we
+write in the total balance of all payments to ``Pacific Bell'', which
+now is $223.00 (previously the balance was $200.00). This is done by
+looking at the last transaction for ``Pacific Bell'' in the ledger, adding
+$23.00 to that amount, and writing the total in the balance column.
+And the money came from ``Checking''---a withdrawal of $23.00---which
+leaves the ending balance in ``Checking'' at $77.00. This is a very
+manual procedure; but that's where computers come in...
+
+The posting must balance to $0: $23 went to Pacific Bell, $23 came
+from Checking. There is nothing left over to be accounted for, since
+the money has simply moved from one account to another. This is the
+basis of double-entry accounting: that money never pops in or out of
+existence; it is always a posting from one account to another.
+
+Keeping a general ledger is the same as keeping two separate ledgers:
+One for Pacific Bell and one for Checking. In that case, each time a
+payment is written into one, you write a corresponding withdrawal into
+the other. This makes it easier to write in a ``running balance'',
+since you don't have to look back at the last time the account was
+referenced---but it also means having a lot of ledger books, if you
+deal with multiple accounts.
+
+Enter the beauty of computerized accounting. The purpose of the
+Ledger program is to make general ledger accounting simple, by keeping
+track of the balances for you. Your only job is to enter the
+postings. If a posting does not balance, Ledger displays an
+error and indicates the incorrect posting.@footnote{In some
+special cases, it automatically balances this transaction for you.}
+
+In summary, there are two aspects of Ledger use: updating the ledger
+data file, and using the Ledger tool to view the summarized result of
+your transactions.
+
+And just for the sake of example---as a starting point for those who
+want to dive in head-first---here are the ledger transactions from above,
+formatting as the ledger program wishes to see them:
+
+@smallexample
+2004/09/29 Pacific Bell
+ Payable:Pacific Bell $-200.00
+ Equity:Opening Balances
+
+2004/09/29 Checking
+ Accounts:Checking $100.00
+ Equity:Opening Balances
+
+2004/09/29 Pacific Bell
+ Payable:Pacific Bell $23.00
+ Accounts:Checking
+@end smallexample
+
+The account balances and registers in this file, if saved as
+@file{ledger.dat}, could be reported using:
+
+@example
+$ ledger -f ledger.dat balance
+$ ledger -f ledger.dat register checking
+$ ledger -f ledger.dat register bell
+@end example</string>
+ </dict>
+ <dict>
+ <key>$classes</key>
+ <array>
+ <string>NSMutableString</string>
+ <string>NSString</string>
+ <string>NSObject</string>
+ </array>
+ <key>$classname</key>
+ <string>NSMutableString</string>
+ </dict>
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+ <dict>
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+ </dict>
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+ </dict>
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+ </array>
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+ <key>NSLocation</key>
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+ </dict>
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+ <string>NSArray</string>
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+ <string>Courier</string>
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+ <string>NSFont</string>
+ <string>NSObject</string>
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+ <key>$classname</key>
+ <string>NSFont</string>
+ </dict>
+ <dict>
+ <key>$classes</key>
+ <array>
+ <string>NSDictionary</string>
+ <string>NSObject</string>
+ </array>
+ <key>$classname</key>
+ <string>NSDictionary</string>
+ </dict>
+ <dict>
+ <key>$classes</key>
+ <array>
+ <string>KBWordCountingTextStorage</string>
+ <string>NSTextStorage</string>
+ <string>NSMutableAttributedString</string>
+ <string>NSAttributedString</string>
+ <string>NSObject</string>
+ </array>
+ <key>$classname</key>
+ <string>KBWordCountingTextStorage</string>
+ </dict>
+ <dict>
+ <key>$class</key>
+ <dict>
+ <key>CF$UID</key>
+ <integer>36</integer>
+ </dict>
+ <key>NS.time</key>
+ <real>267380388.667629</real>
+ </dict>
+ <dict>
+ <key>$classes</key>
+ <array>
+ <string>NSDate</string>
+ <string>NSObject</string>
+ </array>
+ <key>$classname</key>
+ <string>NSDate</string>
+ </dict>
+ <dict>
+ <key>$classes</key>
+ <array>
+ <string>NSMutableArray</string>
+ <string>NSArray</string>
+ <string>NSObject</string>
+ </array>
+ <key>$classname</key>
+ <string>NSMutableArray</string>
+ </dict>
+ </array>
+ <key>$top</key>
+ <dict>
+ <key>Snapshots</key>
+ <dict>
+ <key>CF$UID</key>
+ <integer>1</integer>
+ </dict>
+ </dict>
+ <key>$version</key>
+ <integer>100000</integer>
+</dict>
+</plist>