hledger/examples/templates.journal
2017-01-08 07:26:14 -08:00

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; experimental hledger journal entry templates for some common transactions
; These are sketches, don't expect them to be sensible.
; A few different events are noted:
; accrued = when the revenue was earned
; invoiced = when the invoice was sent
; received = when the check was received
; deposited = when the check was deposited
; reported = the revenue's date for taxing ("taxable moment")
; us tax = estimated federal tax, 25%
; ca tax = estimated state tax, 6%
; A date: tag in the comment overrides the main date.
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
; a client job, paid immediately
2010/12/31 * (1-imm) bill client1 for december ; accrued, date:2010/12
assets:bank:bank1:checking $5000 ; received, deposited
revenue:consulting:client1 $-5000 ; invoiced, reported
(liabilities:tax:federal:2010) $-1250 ; us tax
(liabilities:tax:state:2010) $-300 ; ca tax
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
; a client job, invoiced
; cash basis accounting
; separate entries
2011/01/01 * (2a-inv-cash) bill client1 for december ; accrued, date:2010/12
(assets:accounts receivable:client1:20110101) $5000 ; invoiced
2011/2/17 * (2b-inv-cash) receive payment
(assets:accounts receivable:client1:20110101) $-5000 ; received
revenue:consulting:client1 $-5000 ; reported
(liabilities:tax:federal:2011) $-1250 ; us tax
(liabilities:tax:state:2011) $-300 ; ca tax
assets:bank:bank1:checking $5000 ; deposited, date:2011/02/18
; single entry
2011/01/01 * (3-inv-cash) bill client1 for december ; accrued, date:2010/12
assets:accounts receivable:client1:20110101 $5000 ; invoiced, date:2011/01/01
assets:accounts receivable:client1:20110101 $-5000 ; received, date:2011/02/17
revenue:consulting:client1 $-5000 ; reported, date:2011/02/17
(liabilities:tax:federal:2011) $-1250 ; us tax, date:2011/02/17
(liabilities:tax:state:2011) $-300 ; ca tax, date:2011/02/17
assets:bank:bank1:checking $5000 ; deposited, date:2011/02/18
; accrual basis accounting
; separate entries
2011/01/01 * (4a-inv-accrual) bill client1 for december ; accrued, date:2010/12
assets:accounts receivable:client1:20110101 $5000 ; invoiced
revenue:consulting:client1 $-5000 ; reported, date:2010/12/31
(liabilities:tax:federal:2010) $-1250 ; us tax, date:2010/12/31
(liabilities:tax:state:2010) $-300 ; ca tax, date:2010/12/31
2011/2/17 * (4b-inv-accrual) receive payment
assets:accounts receivable:client1:20110101 $-5000 ; received
assets:bank:bank1:checking $5000 ; deposited, date:2011/02/18
; single entry
2011/01/01 * (5-inv-accrual) bill client1 for december ; accrued, date:2010/12
revenue:consulting:client1 $-5000 ; reported, date:2010/12/31
(liabilities:tax:federal:2010) $-1250 ; us tax, date:2010/12/31
(liabilities:tax:state:2010) $-300 ; ca tax, date:2010/12/31
assets:accounts receivable:client1:20110101 $5000 ; invoiced, date:2011/01/01
assets:accounts receivable:client1:20110101 $-5000 ; received, date:2011/02/17
assets:bank:bank1:checking $5000 ; deposited, date:2011/02/18
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
; a client job, prepaid
; cash basis
2013/1/1 * (6a-pre-cash) client1 prepayment
assets:bank:bank1:prepaid revenue:client1 $5000 ; received, deposited
revenue:consulting:client1 $-5000 ; reported
(liabilities:tax:federal:2011) $-1250 ; us tax
(liabilities:tax:state:2011) $-300 ; ca tax
(liabilities:prepaid revenue:client1) $-5000 ; also track as a client liability
2013/1/31 * (6b-pre-cash) draw from client1 prepayment ; accrued, date:2013/01
assets:bank:bank1:prepaid revenue:client1 $-1000 ; draw
assets:bank:bank1:checking $1000
(liabilities:prepaid revenue:client1) $1000 ; reduce client liability
; accrual basis
2013/1/1 * (7a-pre-accrual) client1 prepayment
assets:bank:bank1:prepaid revenue:client1 $5000 ; received, deposited
liabilities:prepaid revenue:client1 $-5000 ; track client liability
2013/1/31 * (7b-pre-accrual) draw from client1 prepayment ; accrued, date:2013/01
assets:bank:bank1:prepaid revenue:client1 $-1000 ; draw
assets:bank:bank1:checking $1000
liabilities:prepaid revenue:client1 $1000 ; reduce client liability
revenue:consulting:client1 $-1000 ; reported
(liabilities:tax:federal:2011) $-1250 ; us tax
(liabilities:tax:state:2011) $-300 ; ca tax
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
; tax payments
2013/1/1 * (8-pay-tax) pay estimated federal tax
(liabilities:tax:federal:2011) $1250
expenses:personal:tax:federal:2011 $1250
assets:bank:bank1:checking $-1250
;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
; a paypal payment funded from bank account
2013/1/1 * something
expenses:unknown $50
assets:online:paypal $-50
assets:online:paypal $50
assets:bank:checking $-50