122 lines
5.8 KiB
Plaintext
122 lines
5.8 KiB
Plaintext
; 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
|
|
|