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Diffstat (limited to 'doc')
| -rw-r--r-- | doc/ledger3.texi | 73 |
1 files changed, 70 insertions, 3 deletions
diff --git a/doc/ledger3.texi b/doc/ledger3.texi index 46e9892e..9e0b0fa3 100644 --- a/doc/ledger3.texi +++ b/doc/ledger3.texi @@ -45,7 +45,7 @@ OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE. @titlepage @title Ledger: Command-Line Accounting @subtitle For Version 3.0 of Ledger -@subtitle Draft Manual Time-stamp: <2011-11-14 16:32 (cpearls)> +@subtitle Draft Manual Time-stamp: <2011-11-14 18:13 (cpearls)> @author John Wiegley @end titlepage @@ -1520,9 +1520,10 @@ calculating} @menu * Checking Balances:: +* Effective Dates:: @end menu -@node Checking Balances, , Most Basic Entry, Most Basic Entry +@node Checking Balances, Effective Dates, Most Basic Entry, Most Basic Entry @subsection Checking balances @@ -1541,6 +1542,72 @@ Assets:Brokerage account was known to equal $970.64. It @strong{must} equal this amount at this point in the Ledger file, or there will be a balancing error. +@node Effective Dates, , Checking Balances, Most Basic Entry +@subsection Effective Dates +@cindex effective dates + +In the real world transactions do not take place instantaneously. +Purchases can take several days to post to a bank account. And you may +pay ahead for something that you want to distribute cost for. With +Ledger you can control every aspect of the timing of a transaction. + +Say you're in business. If you bill a customer, you can enter +something like +@cindex effective date of invoice +@smallexample +2008/01/01=2008/01/14 Client invoice ; estimated date you'll be paid + Assets:Accounts Receivable $100.00 + Income: Client name +@end smallexample +Then, when you receive the payment, you change it to + +@smallexample +2008/01/01=2008/01/15 Client invoice ; actual date money received + Assets:Accounts Receivable $100.00 + Income: Client name +@end smallexample +and add something like + +@smallexample +2008/01/15 Client payment + Assets:Checking $100.00 + Assets:Accounts Receivable +@end smallexample +Now + +@smallexample + ledger --subtotal --begin 2008/01/01 --end 2008/01/14 bal Income +@end smallexample +gives you your accrued income in the first two weeks of the year, and +@smallexample + ledger --effective --subtotal --begin 2008/01/01 --end 2008/01/14 bal Income +@end smallexample +gives you your cash basis income in the same two weeks. + +ANother use is distributing costs out in time. As an example, suppose +you just prepaid into a local vegetable co-op that sustains you through +the winter. It cost $225 to join the program, so you write a check. +You don't want your October grocery budgetto be blown because you bought +food ahead, however. What you really want is for the money to be evenly +distributed over the next six months so that your monthly budgets +gradually take a hit for the vegetables you'll pick up from the co-op, +even though you've already paid for them. + +@smallexample +2008/10/16 * (2090) Bountiful Blessings Farm + Expenses:Food:Groceries $ 37.50 ; [=2008/10/01] + Expenses:Food:Groceries $ 37.50 ; [=2008/11/01] + Expenses:Food:Groceries $ 37.50 ; [=2008/12/01] + Expenses:Food:Groceries $ 37.50 ; [=2009/01/01] + Expenses:Food:Groceries $ 37.50 ; [=2009/02/01] + Expenses:Food:Groceries $ 37.50 ; [=2009/03/01] + Assets:Checking +@end smallexample + +This entry accomplishes this. Every month until you'll start with an +automatic $37.50 deficit like you should, while your checking account +really knows that it debited $225 this month. + @node Starting up, Currency and Commodities, Most Basic Entry, Keeping a Journal @section Starting up @@ -1574,7 +1641,7 @@ your opening balance entry could look like this: There is nothing special about the name ``Opening Balances'' as the payee of the account name, anything convenient that you understand will -work. +work. @node Currency and Commodities, Structuring Your Accounts, Starting up, Keeping a Journal @section Currency and Commodities |