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+; hledger journal entry template experiments
+;
+; 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 * (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
+
+; single entry
+
+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
+    (assets:accounts receivable:client1:20110101)   $5000  ; invoiced
+
+2011/2/17 * (inv-cash-2b) receive payment
+    assets:accounts receivable:client1:20110101    $-5000  ; received
+    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
+
+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
+    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
+    assets:accounts receivable:client1:20110101    $-5000  ; received
+    assets:bank:bank1:checking                      $5000  ; deposited, date:2011/02/18
+
+;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
+; a client job, prepaid
+
+; cash basis
+
+2013/1/1 * (pre-cash-1a) 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
+    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
+    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
+    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
+