# 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:
	recode latin1/crlf..utf8 data/2016/assets/12345678901.csv
	git add data/2016/assets/12345678901.csv
	git commit -m "Bank transactions 2016."

Convert to hledger format:
	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"