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+# Accounting
+
+For business and household account we use hledger,
+using helper scripts from git://source.jones.dk/ledger
+to handle data stored across a hierarchy of ledger files.
+
+FIXME: Include helper scripts as csv2hledger and shledger
+
+
+## Essentials
+
+Track money earned and spent,
+and compute profit (e.g. for reporting income tax).
+
+
+### Income
+
+Save invoice entries grouped e.g. by customer
+to path <ledger>/<year>/income/<customer>.ledger:
+	$EDITOR data/2016/income/kp.ledger
+	git add data/2016/income/kp.ledger
+	git commit -m "Income 2016 from KP."
+
+Use payment due date as date2.
+
+
+### Expenses
+
+Save expense entries grouped e.g. by provider
+to path <ledger>/<year>/expenses/<provider>.ledger:
+	$EDITOR data/2016/expenses/bahn.ledger
+	git add data/2016/expenses/bahn.ledger
+	git commit -m "Expenses 2016 to Bahn."
+
+
+## Validation
+
+
+### Bank
+
+save bank transactions as e.g. CSV files
+to path <ledger>/<year>/assets/<account>.csv:
+	git add data/2016/assets/12345678901.csv
+	git commit -m "Bank transactions 2016."
+
+Convert to hledger format:
+	recode latin1/dos..utf8 data/2016/assets/12345678901.csv
+	mycsv2ledger data/2016/assets/12345678901.csv
+	git add data/2016/assets/12345678901.ledger
+	git commit -m "Bank transactions 2016, hledger format."
+
+
+### Payments
+
+Compare income with bank transactions of payments,
+checking that last column is zero at end of each day:
+	myhledger register assets:receivable -p "in 2016" --date2
+
+Edit paid invoices:
+Adjust date2 to be the date moeny was received
+(i.e. "effective date" at bank).
+
+
+### Private
+
+Verify transactions registered as private:
+	myhledger reg assets:advances --date2 -p "in 2016"
+
+Add filter for non-private bank transactions
+to path <ledger>/<year>/assets/<account>.csv.local.rules
+or globally to path <ledger>/<bank>.rules.
+
+
+## Reports
+
+
+### Income tax
+
+	myhledger is -Bp 2016
+
+Profit is the inverse of the "total" at bottom
+(an income statement is oriented towards _expenses_).
+
+
+### Sales tax
+
+Outgoing tax
+(inverse of lower right corner value):
+	myhledger reg tax:sales -w 80 -Bp "from 2016 to 2016-07"
+
+Incoming tax
+(lower right corner value):
+	myhledger reg tax:expenses -w 80 -Bp "from 2016 to 2016-07"
+
+Payee-handled EU tax
+(inverse of lower right corner value):
+	myhledger reg income:sales:eu -w 80 -Bp "from 2016 to 2016-07"