a simplistic cashflow statement to complete the trio

MANUAL.md

@@ -764,6 +764,16 @@ This is intended to display a standard-looking
 [balance sheet](http://en.wikipedia.org/wiki/Balance_sheet). Currently
 it is similar to doing `hledger balance '^(assets?|liabilit(y|ies)|equity)(:|$)'`.
 
+#### cashflow
+
+This command displays a simplified
+[cashflow statement](http://en.wikipedia.org/wiki/Cash_flow_statement),
+showing the change in all "cash" accounts for the period (without the
+traditional segmentation into operating, investing, and financing cash
+flows.) It currently assumes that cash accounts are under a top-level
+account named `asset` and do not contain `receivable` or `A/R` (plural
+forms also allowed.)
+
 #### stats
 
 The stats command displays summary information for the whole journal, or

hledger-lib/Hledger/Data/Journal.hs

@@ -41,6 +41,7 @@ module Hledger.Data.Journal (
   journalAssetAccountQuery,
   journalLiabilityAccountQuery,
   journalEquityAccountQuery,
+  journalCashAccountQuery,
   -- * Misc
   groupPostings,
   matchpats,
@@ -193,6 +194,13 @@ journalLiabilityAccountQuery _ = Acct "^liabilit(y|ies)(:|$)"
 journalEquityAccountQuery  :: Journal -> Query
 journalEquityAccountQuery _ = Acct "^equity(:|$)"
 
+-- | A query for Cash (-equivalent) accounts in this journal (ie,
+-- accounts which appear on the cashflow statement.)  This is currently
+-- hard-coded to be all the Asset accounts except for those containing the
+-- case-insensitive regex @(receivable|A/R)@.
+journalCashAccountQuery  :: Journal -> Query
+journalCashAccountQuery j = And [journalAssetAccountQuery j, Not $ Acct "(receivable|A/R)"]
+
 -- Various kinds of filtering on journals. We do it differently depending
 -- on the command.
 

hledger/Hledger/Cli.hs

@@ -11,6 +11,7 @@ module Hledger.Cli (
                      module Hledger.Cli.Add,
                      module Hledger.Cli.Balance,
                      module Hledger.Cli.Balancesheet,
+                     module Hledger.Cli.Cashflow,
                      module Hledger.Cli.Histogram,
                      module Hledger.Cli.Incomestatement,
                      module Hledger.Cli.Print,
@@ -31,6 +32,7 @@ import Hledger
 import Hledger.Cli.Add
 import Hledger.Cli.Balance
 import Hledger.Cli.Balancesheet
+import Hledger.Cli.Cashflow
 import Hledger.Cli.Histogram
 import Hledger.Cli.Incomestatement
 import Hledger.Cli.Print
@@ -48,6 +50,7 @@ tests_Hledger_Cli = TestList
    -- ,tests_Hledger_Cli_Add
    -- ,tests_Hledger_Cli_Balance
    ,tests_Hledger_Cli_Balancesheet
+   ,tests_Hledger_Cli_Cashflow
    -- ,tests_Hledger_Cli_Histogram
    ,tests_Hledger_Cli_Incomestatement
    ,tests_Hledger_Cli_Options

hledger/Hledger/Cli/Balancesheet.hs

@@ -1,7 +1,7 @@
 {-# LANGUAGE QuasiQuotes, RecordWildCards #-}
 {-|
 
-The @balancesheet@ command prints a fairly standard balance sheet.
+The @balancesheet@ command prints a simple balance sheet.
 
 -}
 
@@ -21,7 +21,7 @@ import Hledger.Cli.Options
 import Hledger.Cli.Balance
 
 
--- | Print a standard balancesheet.
+-- | Print a simple balance sheet.
 balancesheet :: CliOpts -> Journal -> IO ()
 balancesheet CliOpts{reportopts_=ropts} j = do
   -- let lines = case formatFromOpts ropts of Left err, Right ...

hledger/Hledger/Cli/Incomestatement.hs

@@ -1,7 +1,7 @@
 {-# LANGUAGE QuasiQuotes, TemplateHaskell, OverloadedStrings #-}
 {-|
 
-The @incomestatement@ command prints a fairly standard income statement (profit & loss) report.
+The @incomestatement@ command prints a simple income statement (profit & loss) report.
 
 -}
 
@@ -18,7 +18,7 @@ import Hledger
 import Hledger.Cli.Options
 import Hledger.Cli.Balance
 
--- | Print a standard income statement.
+-- | Print a simple income statement.
 incomestatement :: CliOpts -> Journal -> IO ()
 incomestatement CliOpts{reportopts_=ropts} j = do
   d <- getCurrentDay

hledger/Hledger/Cli/Main.hs

@@ -50,6 +50,7 @@ import Hledger (ensureJournalFileExists)
 import Hledger.Cli.Add
 import Hledger.Cli.Balance
 import Hledger.Cli.Balancesheet
+import Hledger.Cli.Cashflow
 import Hledger.Cli.Histogram
 import Hledger.Cli.Incomestatement
 import Hledger.Cli.Print
@@ -88,8 +89,9 @@ main = do
        | any (cmd `isPrefixOf`) ["entries","print"]      = showModeHelpOr entriesmode  $ withJournalDo opts print'
        | any (cmd `isPrefixOf`) ["postings","register"]  = showModeHelpOr postingsmode $ withJournalDo opts register
        | any (cmd `isPrefixOf`) ["activity","histogram"] = showModeHelpOr activitymode $ withJournalDo opts histogram
-       | cmd `isPrefixOf` "incomestatement"              = showModeHelpOr incomestatementmode $ withJournalDo opts incomestatement
+       | any (cmd `isPrefixOf`) ["incomestatement","is"] = showModeHelpOr incomestatementmode $ withJournalDo opts incomestatement
        | any (cmd `isPrefixOf`) ["balancesheet","bs"]    = showModeHelpOr balancesheetmode $ withJournalDo opts balancesheet
+       | any (cmd `isPrefixOf`) ["cashflow","cf"]        = showModeHelpOr cashflowmode $ withJournalDo opts cashflow
        | cmd `isPrefixOf` "stats"                        = showModeHelpOr statsmode    $ withJournalDo opts stats
        | not (null matchedaddon)                           = do
                                                              when (debug_ opts) $ printf "running %s\n" shellcmd

hledger/Hledger/Cli/Options.hs

@@ -74,6 +74,7 @@ mainmode addons = defmode {
        ,activitymode
        ,incomestatementmode
        ,balancesheetmode
+       ,cashflowmode
        ,statsmode
        ])
      ]
@@ -237,7 +238,7 @@ activitymode = (commandmode ["activity","histogram"]) {
     }
  }
 
-incomestatementmode = (commandmode ["incomestatement"]) {
+incomestatementmode = (commandmode ["incomestatement","is"]) {
   modeHelp = "show a standard income statement"
  ,modeArgs = ([], Just commandargsflag)
  ,modeGroupFlags = Group {
@@ -257,6 +258,16 @@ balancesheetmode = (commandmode ["balancesheet","bs"]) {
     }
  }
 
+cashflowmode = (commandmode ["cashflow","cf"]) {
+  modeHelp = "show a simple cashflow statement"
+ ,modeArgs = ([], Just commandargsflag)
+ ,modeGroupFlags = Group {
+     groupUnnamed = []
+    ,groupHidden = []
+    ,groupNamed = [(generalflagstitle, generalflags1)]
+    }
+ }
+
 statsmode = (commandmode ["stats"]) {
   modeHelp = "show quick statistics for a journal (or part of it)"
  ,modeArgs = ([], Just commandargsflag)