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diff --git a/doc/Ledger.scriv/snapshots/7.snapshots b/doc/Ledger.scriv/snapshots/7.snapshots deleted file mode 100644 index 3caecc9b..00000000 --- a/doc/Ledger.scriv/snapshots/7.snapshots +++ /dev/null @@ -1,552 +0,0 @@ -<?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>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> - 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