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105 lines
5.1 KiB
Plaintext
105 lines
5.1 KiB
Plaintext
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; hledger journal entry template experiments
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;
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; These are sketches, don't expect them to be sensible.
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; A few different events are noted:
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; accrued = when the revenue was earned
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; invoiced = when the invoice was sent
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; received = when the check was received
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; deposited = when the check was deposited
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; reported = the revenue's date for taxing ("taxable moment")
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; us tax = estimated federal tax, 25%
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; ca tax = estimated state tax, 6%
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; A date: tag in the comment overrides the main date.
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;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
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; a client job, paid immediately
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2010/12/31 * (imm) bill client1 for december ; accrued, date:2010/12
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assets:bank:bank1:checking $5000 ; received, deposited
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revenue:consulting:client1 $-5000 ; invoiced, reported
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(liabilities:tax:federal:2010) $-1250 ; us tax
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(liabilities:tax:state:2010) $-300 ; ca tax
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;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
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; a client job, invoiced
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; cash basis accounting
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; single entry
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2011/01/01 * (inv-cash-1) bill client1 for december ; accrued, date:2010/12
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assets:accounts receivable:client1:20110101 $5000 ; invoiced, date:2011/01/01
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assets:accounts receivable:client1:20110101 $-5000 ; received, date:2011/02/17
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assets:bank:bank1:checking $5000 ; deposited, date:2011/02/18
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revenue:consulting:client1 $-5000 ; reported, date:2011/02/18
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(liabilities:tax:federal:2011) $-1250 ; us tax, date:2011/02/18
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(liabilities:tax:state:2011) $-300 ; ca tax, date:2011/02/18
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; multiple entries
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2011/01/01 * (inv-cash-2a) bill client1 for december ; accrued, date:2010/12
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(assets:accounts receivable:client1:20110101) $5000 ; invoiced
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2011/2/17 * (inv-cash-2b) receive payment
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assets:accounts receivable:client1:20110101 $-5000 ; received
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assets:bank:bank1:checking $5000 ; deposited, date:2011/02/18
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(revenue:consulting:client1) $-5000 ; reported, date:2011/02/18
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(liabilities:tax:federal:2011) $-1250 ; us tax, date:2011/02/18
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(liabilities:tax:state:2011) $-300 ; ca tax, date:2011/02/18
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; accrual basis accounting
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; single entry
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2011/01/01 * (inv-acc-1) bill client1 for december ; accrued, date:2010/12
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revenue:consulting:client1 $-5000 ; reported, date:2010/12/31
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(liabilities:tax:federal:2010) $-1250 ; us tax, date:2010/12/31
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(liabilities:tax:state:2010) $-300 ; ca tax, date:2010/12/31
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assets:accounts receivable:client1:20110101 $5000 ; invoiced, date:2011/01/01
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assets:accounts receivable:client1:20110101 $-5000 ; received, date:2011/02/17
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assets:bank:bank1:checking $5000 ; deposited, date:2011/02/18
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; multiple entries
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2011/01/01 * (inv-acc-2a) bill client1 for december ; accrued, date:2010/12
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assets:accounts receivable:client1:20110101 $5000 ; invoiced
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revenue:consulting:client1 $-5000 ; reported, date:2010/12/31
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(liabilities:tax:federal:2010) $-1250 ; us tax, date:2010/12/31
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(liabilities:tax:state:2010) $-300 ; ca tax, date:2010/12/31
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2011/2/17 * (inv-acc-2b) receive payment
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assets:accounts receivable:client1:20110101 $-5000 ; received
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assets:bank:bank1:checking $5000 ; deposited, date:2011/02/18
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;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
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; a client job, prepaid
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; cash basis
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2013/1/1 * (pre-cash-1a) client1 prepayment
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assets:bank:bank1:prepaid revenue:client1 $5000 ; received, deposited
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revenue:consulting:client1 $-5000 ; reported
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(liabilities:tax:federal:2011) $-1250 ; us tax
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(liabilities:tax:state:2011) $-300 ; ca tax
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(liabilities:prepaid revenue:client1) $-5000 ; also track as a client liability
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2013/1/31 * (pre-cash-1b) draw from client1 prepayment ; accrued, date:2013/01
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assets:bank:bank1:prepaid revenue:client1 $-1000 ; draw
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assets:bank:bank1:checking $1000
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(liabilities:prepaid revenue:client1) $1000 ; reduce client liability
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; accrual basis
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2013/1/1 * (pre-acc-1a) client1 prepayment
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assets:bank:bank1:prepaid revenue:client1 $5000 ; received, deposited
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liabilities:prepaid revenue:client1 $-5000 ; track client liability
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2013/1/31 * (pre-acc-1b) draw from client1 prepayment ; accrued, date:2013/01
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assets:bank:bank1:prepaid revenue:client1 $-1000 ; draw
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assets:bank:bank1:checking $1000
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liabilities:prepaid revenue:client1 $1000 ; reduce client liability
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revenue:consulting:client1 $-1000 ; reported
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(liabilities:tax:federal:2011) $-1250 ; us tax
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(liabilities:tax:state:2011) $-300 ; ca tax
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