diff --git a/extra/templates.journal b/extra/templates.journal index b249b4cc8..3a4e1eb50 100644 --- a/extra/templates.journal +++ b/extra/templates.journal @@ -1,5 +1,5 @@ -; hledger journal entry template experiments -; +; 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 @@ -14,7 +14,7 @@ ;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;; ; a client job, paid immediately -2010/12/31 * (imm) bill client1 for december ; accrued, date:2010/12 +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 @@ -25,76 +25,76 @@ ; cash basis accounting -; single entry +; separate entries -2011/01/01 * (inv-cash-1) 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 - assets:bank:bank1:checking $5000 ; deposited, date:2011/02/18 - revenue:consulting:client1 $-5000 ; reported, date:2011/02/18 - (liabilities:tax:federal:2011) $-1250 ; us tax, date:2011/02/18 - (liabilities:tax:state:2011) $-300 ; ca tax, date:2011/02/18 - -; multiple entries - -2011/01/01 * (inv-cash-2a) bill client1 for december ; accrued, date:2010/12 +2011/01/01 * (2a-inv-cash) bill client1 for december ; accrued, date:2010/12 (assets:accounts receivable:client1:20110101) $5000 ; invoiced -2011/2/17 * (inv-cash-2b) receive payment - assets:accounts receivable:client1:20110101 $-5000 ; received +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 - (revenue:consulting:client1) $-5000 ; reported, date:2011/02/18 - (liabilities:tax:federal:2011) $-1250 ; us tax, date:2011/02/18 - (liabilities:tax:state:2011) $-300 ; ca tax, date:2011/02/18 ; accrual basis accounting -; single entry +; separate entries -2011/01/01 * (inv-acc-1) 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 - -; multiple entries - -2011/01/01 * (inv-acc-2a) bill client1 for december ; accrued, date:2010/12 +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 * (inv-acc-2b) receive payment +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 * (pre-cash-1a) client1 prepayment +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 * (pre-cash-1b) draw from client1 prepayment ; accrued, date:2013/01 +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 * (pre-acc-1a) client1 prepayment +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 * (pre-acc-1b) draw from client1 prepayment ; accrued, date:2013/01 +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 @@ -102,3 +102,11 @@ (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 +