48 lines
1.3 KiB
Plaintext
48 lines
1.3 KiB
Plaintext
; some simple borrowing and lending transactions
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; money to be repaid to others is a liability, usually called "accounts payable"
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1/1 borrow from alice
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assets:cash 10
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liabilities:payable:alice -10
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1/2 repay alice
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assets:cash -10
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liabilities:payable:alice 10 = 0 ; optional balance assertion showing alice is fully repaid
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; money to be repaid to you is an asset, usually called "accounts receivable"
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1/3 lend to bob
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assets:cash ; omitting the second amount this time
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assets:receivable:bob 25
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1/4 receive repayment from bob
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assets:cash
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assets:receivable:bob -25 = 0 ; balance assertion showing no more money is due from bob
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; a loan with interest and late fees
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2/1 assume some money in checking at the start
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(assets:bank:checking) 30
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2/1 borrow from bank
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liabilities:payable:bank
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assets:bank:checking 1000
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3/1 a bank repayment
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liabilities:payable:bank 97 = -903
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expenses:interest:bank 3
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assets:bank:checking -100
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4/15 a bank repayment, late
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liabilities:payable:bank 97 = -806
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expenses:interest:bank 3
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assets:bank:checking -100
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5/1 repay bank in full
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liabilities:payable:bank 806 = 0
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expenses:interest:bank 3
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expenses:late fees:bank 15
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assets:bank:checking
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