clerk: journal/testdata/journals/actual-templates.journal (fc9cae13772b625a39129694607847c27edcf23a)

1

; experimental hledger journal entry templates for some common transactions

2

3

; These are sketches, don't expect them to be sensible.

4

; A few different events are noted:

5

; accrued   = when the revenue was earned

6

; invoiced  = when the invoice was sent

7

; received  = when the check was received

8

; deposited = when the check was deposited

9

; reported  = the revenue's date for taxing ("taxable moment")

10

; us tax    = estimated federal tax, 25%

11

; ca tax    = estimated state tax, 6%

12

; A date: tag in the comment overrides the main date.

13

14

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15

; a client job, paid immediately

16

17

2010/12/31 * (1-imm) bill client1 for december               ; accrued, date:2010/12

18

    assets:bank:bank1:checking                      $5000  ; received, deposited

19

    revenue:consulting:client1                     $-5000  ; invoiced, reported

20

    (liabilities:tax:federal:2010)                 $-1250  ; us tax

21

    (liabilities:tax:state:2010)                    $-300  ; ca tax

22

23

;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;

24

; a client job, invoiced

25

26

; cash basis accounting

27

28

; separate entries

29

30

2011/01/01 * (2a-inv-cash) bill client1 for december       ; accrued,   date:2010/12

31

    (assets:accounts receivable:client1:20110101)   $5000  ; invoiced

32

33

2011/2/17 * (2b-inv-cash) receive payment

34

    (assets:accounts receivable:client1:20110101)  $-5000  ; received

35

    revenue:consulting:client1                     $-5000  ; reported

36

    (liabilities:tax:federal:2011)                 $-1250  ; us tax

37

    (liabilities:tax:state:2011)                    $-300  ; ca tax

38

    assets:bank:bank1:checking                      $5000  ; deposited, date:2011/02/18

39

40

; single entry

41

42

2011/01/01 * (3-inv-cash) bill client1 for december        ; accrued,   date:2010/12

43

    assets:accounts receivable:client1:20110101     $5000  ; invoiced,  date:2011/01/01

44

    assets:accounts receivable:client1:20110101    $-5000  ; received,  date:2011/02/17

45

    revenue:consulting:client1                     $-5000  ; reported,  date:2011/02/17

46

    (liabilities:tax:federal:2011)                 $-1250  ; us tax,    date:2011/02/17

47

    (liabilities:tax:state:2011)                    $-300  ; ca tax,    date:2011/02/17

48

    assets:bank:bank1:checking                      $5000  ; deposited, date:2011/02/18

49

50

; accrual basis accounting

51

52

; separate entries

53

54

2011/01/01 * (4a-inv-accrual) bill client1 for december        ; accrued,   date:2010/12

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    assets:accounts receivable:client1:20110101     $5000  ; invoiced

56

    revenue:consulting:client1                     $-5000  ; reported,  date:2010/12/31

57

    (liabilities:tax:federal:2010)                 $-1250  ; us tax,    date:2010/12/31

58

    (liabilities:tax:state:2010)                    $-300  ; ca tax,    date:2010/12/31

59

60

2011/2/17 * (4b-inv-accrual) receive payment

61

    assets:accounts receivable:client1:20110101    $-5000  ; received

62

    assets:bank:bank1:checking                      $5000  ; deposited, date:2011/02/18

63

64

; single entry

65

66

2011/01/01 * (5-inv-accrual) bill client1 for december         ; accrued,   date:2010/12

67

    revenue:consulting:client1                     $-5000  ; reported,  date:2010/12/31

68

    (liabilities:tax:federal:2010)                 $-1250  ; us tax,    date:2010/12/31

69

    (liabilities:tax:state:2010)                    $-300  ; ca tax,    date:2010/12/31

70

    assets:accounts receivable:client1:20110101     $5000  ; invoiced,  date:2011/01/01

71

    assets:accounts receivable:client1:20110101    $-5000  ; received,  date:2011/02/17

72

    assets:bank:bank1:checking                      $5000  ; deposited, date:2011/02/18

73

74

;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;

75

; a client job, prepaid

76

77

; cash basis

78

79

2013/1/1 * (6a-pre-cash) client1 prepayment

80

    assets:bank:bank1:prepaid revenue:client1       $5000  ; received, deposited

81

    revenue:consulting:client1                     $-5000  ; reported

82

    (liabilities:tax:federal:2011)                 $-1250  ; us tax

83

    (liabilities:tax:state:2011)                    $-300  ; ca tax

84

    (liabilities:prepaid revenue:client1)          $-5000  ; also track as a client liability

85

86

2013/1/31 * (6b-pre-cash) draw from client1 prepayment      ; accrued, date:2013/01

87

    assets:bank:bank1:prepaid revenue:client1      $-1000  ; draw

88

    assets:bank:bank1:checking                      $1000

89

    (liabilities:prepaid revenue:client1)           $1000  ; reduce client liability

90

91

; accrual basis

92

93

2013/1/1 * (7a-pre-accrual) client1 prepayment

94

    assets:bank:bank1:prepaid revenue:client1       $5000  ; received, deposited

95

    liabilities:prepaid revenue:client1            $-5000  ; track client liability

96

97

2013/1/31 * (7b-pre-accrual) draw from client1 prepayment       ; accrued, date:2013/01

98

    assets:bank:bank1:prepaid revenue:client1      $-1000  ; draw

99

    assets:bank:bank1:checking                      $1000

100

    liabilities:prepaid revenue:client1             $1000  ; reduce client liability

101

    revenue:consulting:client1                     $-1000  ; reported

102

    (liabilities:tax:federal:2011)                 $-1250  ; us tax

103

    (liabilities:tax:state:2011)                    $-300  ; ca tax

104

105

;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;

106

; tax payments

107

108

2013/1/1 * (8-pay-tax) pay estimated federal tax

109

    (liabilities:tax:federal:2011)                  $1250

110

    expenses:personal:tax:federal:2011              $1250

111

    assets:bank:bank1:checking                     $-1250

112

113

;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;

114

; a paypal payment funded from bank account

115

116

2013/1/1 * something

117

    expenses:unknown                           $50

118

    assets:online:paypal                      $-50

119

    assets:online:paypal                       $50

120

    assets:bank:checking                      $-50

1	; experimental hledger journal entry templates for some common transactions
2
3	; These are sketches, don't expect them to be sensible.
4	; A few different events are noted:
5	; accrued = when the revenue was earned
6	; invoiced = when the invoice was sent
7	; received = when the check was received
8	; deposited = when the check was deposited
9	; reported = the revenue's date for taxing ("taxable moment")
10	; us tax = estimated federal tax, 25%
11	; ca tax = estimated state tax, 6%
12	; A date: tag in the comment overrides the main date.
13
14	;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
15	; a client job, paid immediately
16
17	2010/12/31 * (1-imm) bill client1 for december ; accrued, date:2010/12
18	assets:bank:bank1:checking $5000 ; received, deposited
19	revenue:consulting:client1 $-5000 ; invoiced, reported
20	(liabilities:tax:federal:2010) $-1250 ; us tax
21	(liabilities:tax:state:2010) $-300 ; ca tax
22
23	;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
24	; a client job, invoiced
25
26	; cash basis accounting
27
28	; separate entries
29
30	2011/01/01 * (2a-inv-cash) bill client1 for december ; accrued, date:2010/12
31	(assets:accounts receivable:client1:20110101) $5000 ; invoiced
32
33	2011/2/17 * (2b-inv-cash) receive payment
34	(assets:accounts receivable:client1:20110101) $-5000 ; received
35	revenue:consulting:client1 $-5000 ; reported
36	(liabilities:tax:federal:2011) $-1250 ; us tax
37	(liabilities:tax:state:2011) $-300 ; ca tax
38	assets:bank:bank1:checking $5000 ; deposited, date:2011/02/18
39
40	; single entry
41
42	2011/01/01 * (3-inv-cash) bill client1 for december ; accrued, date:2010/12
43	assets:accounts receivable:client1:20110101 $5000 ; invoiced, date:2011/01/01
44	assets:accounts receivable:client1:20110101 $-5000 ; received, date:2011/02/17
45	revenue:consulting:client1 $-5000 ; reported, date:2011/02/17
46	(liabilities:tax:federal:2011) $-1250 ; us tax, date:2011/02/17
47	(liabilities:tax:state:2011) $-300 ; ca tax, date:2011/02/17
48	assets:bank:bank1:checking $5000 ; deposited, date:2011/02/18
49
50	; accrual basis accounting
51
52	; separate entries
53
54	2011/01/01 * (4a-inv-accrual) bill client1 for december ; accrued, date:2010/12
55	assets:accounts receivable:client1:20110101 $5000 ; invoiced
56	revenue:consulting:client1 $-5000 ; reported, date:2010/12/31
57	(liabilities:tax:federal:2010) $-1250 ; us tax, date:2010/12/31
58	(liabilities:tax:state:2010) $-300 ; ca tax, date:2010/12/31
59
60	2011/2/17 * (4b-inv-accrual) receive payment
61	assets:accounts receivable:client1:20110101 $-5000 ; received
62	assets:bank:bank1:checking $5000 ; deposited, date:2011/02/18
63
64	; single entry
65
66	2011/01/01 * (5-inv-accrual) bill client1 for december ; accrued, date:2010/12
67	revenue:consulting:client1 $-5000 ; reported, date:2010/12/31
68	(liabilities:tax:federal:2010) $-1250 ; us tax, date:2010/12/31
69	(liabilities:tax:state:2010) $-300 ; ca tax, date:2010/12/31
70	assets:accounts receivable:client1:20110101 $5000 ; invoiced, date:2011/01/01
71	assets:accounts receivable:client1:20110101 $-5000 ; received, date:2011/02/17
72	assets:bank:bank1:checking $5000 ; deposited, date:2011/02/18
73
74	;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
75	; a client job, prepaid
76
77	; cash basis
78
79	2013/1/1 * (6a-pre-cash) client1 prepayment
80	assets:bank:bank1:prepaid revenue:client1 $5000 ; received, deposited
81	revenue:consulting:client1 $-5000 ; reported
82	(liabilities:tax:federal:2011) $-1250 ; us tax
83	(liabilities:tax:state:2011) $-300 ; ca tax
84	(liabilities:prepaid revenue:client1) $-5000 ; also track as a client liability
85
86	2013/1/31 * (6b-pre-cash) draw from client1 prepayment ; accrued, date:2013/01
87	assets:bank:bank1:prepaid revenue:client1 $-1000 ; draw
88	assets:bank:bank1:checking $1000
89	(liabilities:prepaid revenue:client1) $1000 ; reduce client liability
90
91	; accrual basis
92
93	2013/1/1 * (7a-pre-accrual) client1 prepayment
94	assets:bank:bank1:prepaid revenue:client1 $5000 ; received, deposited
95	liabilities:prepaid revenue:client1 $-5000 ; track client liability
96
97	2013/1/31 * (7b-pre-accrual) draw from client1 prepayment ; accrued, date:2013/01
98	assets:bank:bank1:prepaid revenue:client1 $-1000 ; draw
99	assets:bank:bank1:checking $1000
100	liabilities:prepaid revenue:client1 $1000 ; reduce client liability
101	revenue:consulting:client1 $-1000 ; reported
102	(liabilities:tax:federal:2011) $-1250 ; us tax
103	(liabilities:tax:state:2011) $-300 ; ca tax
104
105	;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
106	; tax payments
107
108	2013/1/1 * (8-pay-tax) pay estimated federal tax
109	(liabilities:tax:federal:2011) $1250
110	expenses:personal:tax:federal:2011 $1250
111	assets:bank:bank1:checking $-1250
112
113	;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;;
114	; a paypal payment funded from bank account
115
116	2013/1/1 * something
117	expenses:unknown $50
118	assets:online:paypal $-50
119	assets:online:paypal $50
120	assets:bank:checking $-50