From 1f5ceb0db50df9ad0f9048ee02ad749507cbd737 Mon Sep 17 00:00:00 2001 From: John Wiegley Date: Sun, 25 Oct 2009 23:08:07 -0400 Subject: Added beginning draft of manual for 3.0 This is being kept in Scrivener format, for ease of writing. --- doc/Ledger.scriv/snapshots/182.snapshots | 578 +++++++++++++++++++++++++++++++ 1 file changed, 578 insertions(+) create mode 100644 doc/Ledger.scriv/snapshots/182.snapshots (limited to 'doc/Ledger.scriv/snapshots/182.snapshots') 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 @@ + + + + + $archiver + NSKeyedArchiver + $objects + + $null + + $class + + CF$UID + 37 + + NS.objects + + + CF$UID + 2 + + + + + $class + + CF$UID + 33 + + NS.keys + + + CF$UID + 3 + + + CF$UID + 4 + + + CF$UID + 5 + + + NS.objects + + + CF$UID + 6 + + + CF$UID + 7 + + + CF$UID + 35 + + + + Title + Text + Date + Untitled Snapshot + + $class + + CF$UID + 34 + + NSAttributes + + CF$UID + 10 + + NSDelegate + + CF$UID + 0 + + NSString + + CF$UID + 8 + + + + $class + + CF$UID + 9 + + NS.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. + + + $classes + + NSMutableString + NSString + NSObject + + $classname + NSMutableString + + + $class + + CF$UID + 33 + + NS.keys + + + CF$UID + 11 + + + CF$UID + 12 + + + NS.objects + + + CF$UID + 13 + + + CF$UID + 30 + + + + NSParagraphStyle + NSFont + + $class + + CF$UID + 29 + + NSAlignment + 4 + NSLineHeightMultiple + 1.1000000238418579 + NSTabStops + + CF$UID + 14 + + + + $class + + CF$UID + 28 + + NS.objects + + + CF$UID + 15 + + + CF$UID + 17 + + + CF$UID + 18 + + + CF$UID + 19 + + + CF$UID + 20 + + + CF$UID + 21 + + + CF$UID + 22 + + + CF$UID + 23 + + + CF$UID + 24 + + + CF$UID + 25 + + + CF$UID + 26 + + + CF$UID + 27 + + + + + $class + + CF$UID + 16 + + NSLocation + 28 + + + $classes + + NSTextTab + NSObject + + $classname + NSTextTab + + + $class + + CF$UID + 16 + + NSLocation + 56 + + + $class + + CF$UID + 16 + + NSLocation + 84 + + + $class + + CF$UID + 16 + + NSLocation + 112 + + + $class + + CF$UID + 16 + + NSLocation + 140 + + + $class + + CF$UID + 16 + + NSLocation + 168 + + + $class + + CF$UID + 16 + + NSLocation + 196 + + + $class + + CF$UID + 16 + + NSLocation + 224 + + + $class + + CF$UID + 16 + + NSLocation + 252 + + + $class + + CF$UID + 16 + + NSLocation + 280 + + + $class + + CF$UID + 16 + + NSLocation + 308 + + + $class + + CF$UID + 16 + + NSLocation + 336 + + + $classes + + NSArray + NSObject + + $classname + NSArray + + + $classes + + NSParagraphStyle + NSObject + + $classname + NSParagraphStyle + + + $class + + CF$UID + 32 + + NSName + + CF$UID + 31 + + NSSize + 14 + NSfFlags + 16 + + Courier + + $classes + + NSFont + NSObject + + $classname + NSFont + + + $classes + + NSDictionary + NSObject + + $classname + NSDictionary + + + $classes + + KBWordCountingTextStorage + NSTextStorage + NSMutableAttributedString + NSAttributedString + NSObject + + $classname + KBWordCountingTextStorage + + + $class + + CF$UID + 36 + + NS.time + 267380389.201664 + + + $classes + + NSDate + NSObject + + $classname + NSDate + + + $classes + + NSMutableArray + NSArray + NSObject + + $classname + NSMutableArray + + + $top + + Snapshots + + CF$UID + 1 + + + $version + 100000 + + -- cgit v1.2.3