1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
|
<?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>There are situations when the accounts you're tracking are different
between your clients and the financial institutions where money is
kept. An example of this is working as the treasurer for a religious
institution. From the secular point of view, you might be working
with three different accounts:
@itemize
@item Checking
@item Savings
@item Credit Card
@end itemize
From a religious point of view, the community expects to divide its
resources into multiple ``funds'', from which it makes purchases or
reserves resources for later:
@itemize
@item School fund
@item Building fund
@item Community fund
@end itemize
The problem with this kind of setup is that when you spend money, it
comes from two or more places at once: the account and the fund. And
yet, the correlation of amounts between funds and accounts is rarely
one-to-one. What if the school fund has @samp{$500.00}, but
@samp{$400.00} of that comes from Checking, and @samp{$100.00} from
Savings?
Traditional finance packages require that the money reside in only one
place. But there are really two ``views'' of the data: from the
account point of view and from the fund point of view -- yet both sets
should reflect the same overall expenses and cash flow. It's simply
where the money resides that differs.
This situation can be handled one of two ways. The first is using
virtual postings to represent the fact that money is moving to and
from two kind of accounts at the same time:
@smallexample
2004/03/20 Contributions
Assets:Checking $500.00
Income:Donations
2004/03/25 Distribution of donations
[Funds:School] $300.00
[Funds:Building] $200.00
[Assets:Checking] $-500.00
@end smallexample
The use of square brackets in the second transaction ensures that the
virtual postings balance to zero. Now money can be spent directly
from a fund at the same time as money is drawn from a physical
account:
@smallexample
2004/03/25 Payment for books (paid from Checking)
Expenses:Books $100.00
Assets:Checking $-100.00
(Funds:School) $-100.00
@end smallexample
When reports are generated, by default they'll appear in terms of the
funds. In this case, you will likely want to mask out your
@samp{Assets} account, because otherwise the balance won't make much
sense:
@example
ledger bal -^Assets
@end example
If the @option{--real} option is used, the report will be in terms of
the real accounts:
@example
ledger --real bal
@end example
If more asset accounts are needed as the source of a posting, just
list them as you would normally, for example:
@smallexample
2004/03/25 Payment for books (paid from Checking)
Expenses:Books $100.00
Assets:Checking $-50.00
Liabilities:Credit Card $-50.00
(Funds:School) $-100.00
@end smallexample
The second way of tracking funds is to use transaction codes. In this
respect the codes become like virtual accounts that embrace the entire
set of postings. Basically, we are associating a transaction with a
fund by setting its code. Here are two transactions that desposit money
into, and spend money from, the @samp{Funds:School} fund:
@smallexample
2004/03/25 (Funds:School) Donations
Assets:Checking $100.00
Income:Donations
2004/04/25 (Funds:School) Payment for books
Expenses:Books $50.00
Assets:Checking
@end smallexample
Note how the accounts now relate only to the real accounts, and any
balance or registers reports will reflect this. That the transactions
relate to a particular fund is kept only in the code.
How does this become a fund report? By using the
@option{--code-as-payee} option, you can generate a register report
where the payee for each posting shows the code. Alone, this is
not terribly interesting; but when combined with the
@option{--by-payee} option, you will now see account subtotals for any
postings related to a specific fund. So, to see the current
monetary balances of all funds, the command would be:
@smallexample
ledger --code-as-payee -P reg ^Assets
@end smallexample
Or to see a particular funds expenses, the @samp{School} fund in this
case:
@smallexample
ledger --code-as-payee -P reg ^Expenses -- School
@end smallexample
Both approaches yield different kinds of flexibility, depending on how
you prefer to think of your funds: as virtual accounts, or as tags
associated with particular transactions. Your own tastes will decide which
is best for your situation.</string>
</dict>
<dict>
<key>$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$UID</key>
<integer>30</integer>
</dict>
</array>
</dict>
<string>NSParagraphStyle</string>
<string>NSFont</string>
<dict>
<key>$class</key>
<dict>
<key>CF$UID</key>
<integer>29</integer>
</dict>
<key>NSAlignment</key>
<integer>4</integer>
<key>NSLineHeightMultiple</key>
<real>1.1000000238418579</real>
<key>NSTabStops</key>
<dict>
<key>CF$UID</key>
<integer>14</integer>
</dict>
</dict>
<dict>
<key>$class</key>
<dict>
<key>CF$UID</key>
<integer>28</integer>
</dict>
<key>NS.objects</key>
<array>
<dict>
<key>CF$UID</key>
<integer>15</integer>
</dict>
<dict>
<key>CF$UID</key>
<integer>17</integer>
</dict>
<dict>
<key>CF$UID</key>
<integer>18</integer>
</dict>
<dict>
<key>CF$UID</key>
<integer>19</integer>
</dict>
<dict>
<key>CF$UID</key>
<integer>20</integer>
</dict>
<dict>
<key>CF$UID</key>
<integer>21</integer>
</dict>
<dict>
<key>CF$UID</key>
<integer>22</integer>
</dict>
<dict>
<key>CF$UID</key>
<integer>23</integer>
</dict>
<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$UID</key>
<integer>36</integer>
</dict>
<key>NS.time</key>
<real>267380389.33141401</real>
</dict>
<dict>
<key>$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>
|
