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Diffstat (limited to 'doc/Ledger.scriv/snapshots/182.snapshots')
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diff --git a/doc/Ledger.scriv/snapshots/182.snapshots b/doc/Ledger.scriv/snapshots/182.snapshots new file mode 100644 index 00000000..415188c4 --- /dev/null +++ b/doc/Ledger.scriv/snapshots/182.snapshots @@ -0,0 +1,578 @@ +<?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$UID</key> + <integer>3</integer> + </dict> + <dict> + <key>CF$UID</key> + <integer>4</integer> + </dict> + <dict> + <key>CF$UID</key> + <integer>5</integer> + </dict> + </array> + <key>NS.objects</key> + <array> + <dict> + <key>CF$UID</key> + <integer>6</integer> + </dict> + <dict> + <key>CF$UID</key> + <integer>7</integer> + </dict> + <dict> + <key>CF$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$UID</key> + <integer>8</integer> + </dict> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>9</integer> + </dict> + <key>NS.string</key> + <string>Sometimes you will want to spend money on behalf of someone else, +which will eventually get repaid. Since the money is still ``yours'', +it is really an asset. And since the expenditure was for someone +else, you don't want it contaminating your Expenses reports. You will +need to keep an account for tracking reimbursements. + +This is fairly easy to do in ledger. When spending the money, spend +it @emph{to} your Assets:Reimbursements, using a different account for +each person or business that you spend money for. For example: + +@smallexample +2004/09/29 Circuit City + Assets:Reimbursements:Company XYZ $100.00 + Liabilities:MasterCard +@end smallexample + +This shows $100.00 spent on a MasterCard at Circuit City, with the +expense was made on behalf of Company XYZ. Later, when Company XYZ +pays the amount back, the money will transfer from that reimbursement +account back to a regular asset account: + +@smallexample +2004/09/29 Company XYZ + Assets:Checking $100.00 + Assets:Reimbursements:Company XYZ +@end smallexample + +This deposits the money owed from Company XYZ into a checking account, +presumably because they paid the amount back with a check. + +But what to do if you run your own business, and you want to keep +track of expenses made on your own behalf, while still tracking +everything in a single ledger file? This is more complex, because you +need to track two separate things: 1) The fact that the money should +be reimbursed to you, and 2) What the expense account was, so that you +can later determine where your company is spending its money. + +This kind of posting is best handled with mirrored postings in +two different files, one for your personal accounts, and one for your +company accounts. But keeping them in one file involves the same +kinds of postings, so those are what is shown here. First, the +personal transaction, which shows the need for reimbursement: + +@smallexample +2004/09/29 Circuit City + Assets:Reimbursements:Company XYZ $100.00 + Liabilities:MasterCard +@end smallexample + +This is the same as above, except that you own Company XYZ, and are +keeping track of its expenses in the same ledger file. This transaction +should be immediately followed by an equivalent transaction, which shows the +kind of expense, and also notes the fact that $100.00 is now payable +to you: + +@smallexample +2004/09/29 Circuit City + Company XYZ:Expenses:Computer:Software $100.00 + Company XYZ:Accounts Payable:Your Name +@end smallexample + +This second transaction shows that Company XYZ has just spent $100.00 on +software, and that this $100.00 came from Your Name, which must be +paid back. + +These two transactions can also be merged, to make things a little clearer. +Note that all amounts must be specified now: + +@smallexample +2004/09/29 Circuit City + Assets:Reimbursements:Company XYZ $100.00 + Liabilities:MasterCard $-100.00 + Company XYZ:Expenses:Computer:Software $100.00 + Company XYZ:Accounts Payable:Your Name $-100.00 +@end smallexample + +To ``pay back'' the reimbursement, just reverse the order of +everything, except this time drawing the money from a company asset, +paying it to accounts payable, and then drawing it again from the +reimbursement account, and paying it to your personal asset account. +It's easier shown than said: + +@smallexample +2004/10/15 Company XYZ + Assets:Checking $100.00 + Assets:Reimbursements:Company XYZ $-100.00 + Company XYZ:Accounts Payable:Your Name $100.00 + Company XYZ:Assets:Checking $-100.00 +@end smallexample + +And now the reimbursements account is paid off, accounts payable is +paid off, and $100.00 has been effectively transferred from the +company's checking account to your personal checking account. The +money simply ``waited''---in both @samp{Assets:Reimbursements:Company +XYZ}, and @samp{Company XYZ:Accounts Payable:Your Name}---until such +time as it could be paid off. + +The value of tracking expenses from both sides like that is that you +do not contaminate your personal expense report with expenses made on +behalf of others, while at the same time making it possible to +generate accurate reports of your company's expenditures. It is more +verbose than just paying for things with your personal assets, but it +gives you a very accurate information trail. + +The advantage to keep these doubled transactions together is that they +always stay in sync. The advantage to keeping them apart is that it +clarifies the transfer's point of view. To keep the postings in +separate files, just separate the two transactions that were joined above. +For example, for both the expense and the pay-back shown above, the +following four transactions would be created. Two in your personal ledger +file: + +@smallexample +2004/09/29 Circuit City + Assets:Reimbursements:Company XYZ $100.00 + Liabilities:MasterCard $-100.00 + +2004/10/15 Company XYZ + Assets:Checking $100.00 + Assets:Reimbursements:Company XYZ $-100.00 +@end smallexample + +And two in your company ledger file: + +@smallexample +!account Company XYZ + +2004/09/29 Circuit City + Expenses:Computer:Software $100.00 + Accounts Payable:Your Name $-100.00 + +2004/10/15 Company XYZ + Accounts Payable:Your Name $100.00 + Assets:Checking $-100.00 + +!end +@end smallexample + +(Note: The @samp{!account} above means that all accounts mentioned in +the file are children of that account. In this case it means that all +activity in the file relates to Company XYZ). + +After creating these transactions, you will always know that $100.00 was +spent using your MasterCard on behalf of Company XYZ, and that Company +XYZ spent the money on computer software and paid it back about two +weeks later.</string> + </dict> + <dict> + <key>$classes</key> + <array> + <string>NSMutableString</string> + <string>NSString</string> + <string>NSObject</string> + </array> + <key>$classname</key> + <string>NSMutableString</string> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>33</integer> + </dict> + <key>NS.keys</key> + <array> + <dict> + <key>CF$UID</key> + <integer>11</integer> + </dict> + <dict> + <key>CF$UID</key> + <integer>12</integer> + </dict> + </array> + <key>NS.objects</key> + <array> + <dict> + <key>CF$UID</key> + <integer>13</integer> + </dict> + <dict> + <key>CF$UID</key> + <integer>30</integer> + </dict> + </array> + </dict> + 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<dict> + <key>CF$UID</key> + <integer>24</integer> + </dict> + <dict> + <key>CF$UID</key> + <integer>25</integer> + </dict> + <dict> + <key>CF$UID</key> + <integer>26</integer> + </dict> + <dict> + <key>CF$UID</key> + <integer>27</integer> + </dict> + </array> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>16</integer> + </dict> + <key>NSLocation</key> + <real>28</real> + </dict> + <dict> + <key>$classes</key> + <array> + <string>NSTextTab</string> + <string>NSObject</string> + </array> + <key>$classname</key> + <string>NSTextTab</string> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>16</integer> + </dict> + <key>NSLocation</key> + <real>56</real> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>16</integer> + </dict> + <key>NSLocation</key> + <real>84</real> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>16</integer> + </dict> + <key>NSLocation</key> + <real>112</real> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>16</integer> + </dict> + <key>NSLocation</key> + <real>140</real> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>16</integer> + </dict> + <key>NSLocation</key> + <real>168</real> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>16</integer> + </dict> + <key>NSLocation</key> + <real>196</real> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>16</integer> + </dict> + <key>NSLocation</key> + <real>224</real> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>16</integer> + </dict> + <key>NSLocation</key> + <real>252</real> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>16</integer> + </dict> + <key>NSLocation</key> + <real>280</real> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>16</integer> + </dict> + <key>NSLocation</key> + <real>308</real> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>16</integer> + </dict> + <key>NSLocation</key> + <real>336</real> + </dict> + <dict> + <key>$classes</key> + <array> + <string>NSArray</string> + <string>NSObject</string> + </array> + <key>$classname</key> + <string>NSArray</string> + </dict> + <dict> + <key>$classes</key> + <array> + <string>NSParagraphStyle</string> + <string>NSObject</string> + </array> + <key>$classname</key> + <string>NSParagraphStyle</string> + </dict> + <dict> + <key>$class</key> + <dict> + <key>CF$UID</key> + <integer>32</integer> + </dict> + <key>NSName</key> + <dict> + <key>CF$UID</key> + <integer>31</integer> + </dict> + <key>NSSize</key> + <real>14</real> + <key>NSfFlags</key> + <integer>16</integer> + </dict> + <string>Courier</string> + <dict> + <key>$classes</key> + <array> + <string>NSFont</string> + <string>NSObject</string> + </array> + <key>$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>267380389.201664</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> |