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Simon Michael
2016-02-14 16:55:50 -08:00
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@@ -40,38 +40,29 @@
Plain Text Accounting Plain Text Accounting
</h1> </h1>
<div class="three columns"> <div class="three columns">
<h3 id="concepts">concepts</h3> <h3 id="accounting..">accounting..</h3>
<p>accounting and double-entry bookkeeping</p> <p><strong>accounting</strong> is tracking the flow of valuable commodities, such as money or time. It clarifies activity, priorities, obligations, opportunities. It can reduce stress and even be enjoyable.</p>
<p>Ledger and the Ledger-likes</p> <p><strong>double-entry bookkeeping</strong> is a process for doing this reliably. For every movement of value (a <strong>transaction</strong>), both the source and destination are recorded. Simple arithmetic invariants help prevent errors.</p>
<p>In traditional double-entry bookkeeping, value at any point in time is tracked in various <strong>accounts</strong>, classified as <strong>asset</strong> (owned), <strong>liability</strong> (owed) or <strong>equity</strong> (invested). Two more classifications track changes during some period: <strong>revenues</strong> (inflows) and <strong>expenses</strong> (outflows).</p>
<p>Transactions consist of <strong>debits</strong> (increases to asset or expense accounts, or decreases to liability or equity accounts) or <strong>credits</strong> (decreases to asset or expense accounts, or increases to liability or equity accounts).</p>
</div> </div>
<div class="five columns"> <div class="five columns">
<h3 id="characteristics">characteristics</h3> <h3 id="with-ledger-likes">with Ledger-likes</h3>
<p>plain text data format</p> <p><strong>Ledger</strong> and the other <strong>Ledger-likes</strong> which followed it are minimalist software tools for efficient double-entry accounting. This site introduces them and their way of doing things.</p>
<p>signed numbers instead of debit and credit <!-- <p>Accounting data is valuable; we want to know that it will be accessible for ever - even without software. We want to know when it changes, and revision-control it. We want to search and manipulate it efficiently. So, we store it as human-readable <strong>plain text</strong>.</p>
Business transactions are events that have a monetary impact on the <p>We simplify by using <strong>signed numbers</strong> instead of debits and credits - positive for inflows to an account, negative for outflows from an account.</p>
financial statements of an organization. When accounting for these <p>We define arbitrary <strong>account hierarchy</strong> to suit our needs. This scales smoothly from simple to complex scenarios, and from high-level overview to fine detail.</p>
transactions, we record numbers in two accounts, where the debit <p>Ledger-likes are, at least in part, <strong>command-line</strong> tools. This makes them efficient to use and very <strong>scriptable</strong> and flexible.</p>
column is on the left and the credit column is on the right. <p>Ledger-likes also, at their core, tend towards <strong>functional operation</strong>: they read the input data without changing it, and output a report. This simplicity makes them easy to understand and to rely on.</p>
A debit is an accounting entry that either increases an asset or
expense account, or decreases a liability or equity account. It is
positioned to the left in an accounting entry.
A credit is an accounting entry that either increases a liability or
equity account, or decreases an asset or expense account.
--[Debits and Credits](http://www.accountingtools.com/debits-and-credits)
http://www.accountingcoach.com/debits-and-credits/explanation
--></p>
<p>free-form account hierarchy</p>
<p>functional operation</p>
<p>command-line scriptable</p>
</div> </div>
<div class="three columns"> <div class="three columns">
<h3 id="why">why ?</h3> <h3 id="why">why ?</h3>
<p>why we exist</p> <p>why we exist</p>
<p>who are we for</p> <p>who are we for</p>
<p>alternatives</p> <p>alternatives</p>
<p>why is this better than QuickBooks ?</p>
<p>what if my accountant only uses QuickBooks ?</p>
<p>can I use this to do my taxes ?</p>
</div> </div>
</div> </div>
<div class="row"> <div class="row">
@@ -82,23 +73,23 @@ http://www.accountingcoach.com/debits-and-credits/explanation
<tbody> <tbody>
<tr class="odd"> <tr class="odd">
<td align="left"><a href="http://ledger-cli.org">Ledger</a></td> <td align="left"><a href="http://ledger-cli.org">Ledger</a></td>
<td align="left">the original. C++ <!-- Very fast, advanced features. --></td> <td align="left"><a href="https://www.openhub.net/p/ledger">C++</a>. The original. <!-- Very fast, advanced features. --></td>
<td align="left"><a href="https://www.openhub.net/p/ledger">openhub</a></td> <td align="left"></td>
</tr> </tr>
<tr class="even"> <tr class="even">
<td align="left"><a href="http://hledger.org">hledger</a></td> <td align="left"><a href="http://hledger.org">hledger</a></td>
<td align="left">Haskell <!-- Easy to use, multi-column reports, multiple UIs. --></td> <td align="left"><a href="https://www.openhub.net/p/hledger">Haskell</a> <!-- Easy to use, multi-column reports, multiple UIs. --></td>
<td align="left"><a href="https://www.openhub.net/p/hledger">openhub</a></td> <td align="left"></td>
</tr> </tr>
<tr class="odd"> <tr class="odd">
<td align="left"><a href="http://furius.ca/beancount">Beancount</a></td> <td align="left"><a href="http://furius.ca/beancount">Beancount</a></td>
<td align="left">Python <!-- Accounting correctness aids, extensible. --></td> <td align="left"><a href="https://www.openhub.net/p/beancount">Python</a> <!-- Accounting correctness aids, extensible. --></td>
<td align="left"><a href="https://www.openhub.net/p/beancount">openhub</a></td> <td align="left"></td>
</tr> </tr>
<tr class="even"> <tr class="even">
<td align="left"><a href="https://github.com/hrj/abandon">Abandon</a></td> <td align="left"><a href="https://github.com/hrj/abandon">Abandon</a></td>
<td align="left">Scala</td> <td align="left"><a href="https://www.openhub.net/p/abandon">Scala</a></td>
<td align="left"><a href="https://www.openhub.net/p/abandon">openhub</a></td> <td align="left"></td>
</tr> </tr>
<tr class="odd"> <tr class="odd">
<td align="left"><a href="https://github.com/howeyc/ledger">Ledger in Go</a></td> <td align="left"><a href="https://github.com/howeyc/ledger">Ledger in Go</a></td>
@@ -169,7 +160,7 @@ http://www.accountingcoach.com/debits-and-credits/explanation
<div class="row" style="text-align:center;"> <div class="row" style="text-align:center;">
<hr> <hr>
<p>Send updates via the <a href="https://github.com/simonmichael/plaintextaccounting">github repo</a> or <a href="https://oasis.sandstorm.io/shared/UAYLwagGI0a2pIMg9Hhv74K04nbuxanXiS5ZtBV6NF-">notes page</a></p> <p>Send updates via the <a href="https://github.com/simonmichael/plaintextaccounting">github repo</a> or <a href="https://oasis.sandstorm.io/shared/UAYLwagGI0a2pIMg9Hhv74K04nbuxanXiS5ZtBV6NF-">etherpad</a></p>
</div> </div>
</div> </div>

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index.md
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@@ -7,42 +7,51 @@
<div class="three columns"> <div class="three columns">
### concepts ### accounting..
accounting and double-entry bookkeeping **accounting** is tracking the flow of valuable commodities, such as money or time.
It clarifies activity, priorities, obligations, opportunities.
It can reduce stress and even be enjoyable.
Ledger and the Ledger-likes **double-entry bookkeeping** is a process for doing this reliably.
For every movement of value (a **transaction**), both the source and destination are recorded.
Simple arithmetic invariants help prevent errors.
In traditional double-entry bookkeeping, value at any point in time is tracked in various **accounts**, classified as
**asset** (owned), **liability** (owed) or **equity** (invested).
Two more classifications track changes during some period: **revenues** (inflows) and **expenses** (outflows).
Transactions consist of **debits** (increases to asset or expense
accounts, or decreases to liability or equity accounts) or **credits**
(decreases to asset or expense accounts, or increases to liability or
equity accounts).
</div> </div>
<div class="five columns"> <div class="five columns">
### characteristics ### with Ledger-likes
plain text data format **Ledger** and the other **Ledger-likes** which followed it are minimalist software tools for efficient double-entry accounting.
This site introduces them and their way of doing things.
signed numbers instead of debit and credit Accounting data is valuable;
<!-- we want to know that it will be accessible for ever - even without software.
Business transactions are events that have a monetary impact on the We want to know when it changes, and revision-control it.
financial statements of an organization. When accounting for these We want to search and manipulate it efficiently.
transactions, we record numbers in two accounts, where the debit So, we store it as human-readable **plain text**.
column is on the left and the credit column is on the right.
A debit is an accounting entry that either increases an asset or We simplify by using **signed numbers** instead of debits and credits -
expense account, or decreases a liability or equity account. It is positive for inflows to an account, negative for outflows from an account.
positioned to the left in an accounting entry.
A credit is an accounting entry that either increases a liability or We define arbitrary **account hierarchy** to suit our needs.
equity account, or decreases an asset or expense account. This scales smoothly from simple to complex scenarios, and from high-level overview to fine detail.
--[Debits and Credits](http://www.accountingtools.com/debits-and-credits) Ledger-likes are, at least in part, **command-line** tools.
http://www.accountingcoach.com/debits-and-credits/explanation This makes them efficient to use and very **scriptable** and flexible.
-->
free-form account hierarchy Ledger-likes also, at their core, tend towards **functional operation**:
they read the input data without changing it, and output a report.
functional operation This simplicity makes them easy to understand and to rely on.
command-line scriptable
</div> </div>
<div class="three columns"> <div class="three columns">
@@ -55,6 +64,12 @@ who are we for
alternatives alternatives
why is this better than QuickBooks ?
what if my accountant only uses QuickBooks ?
can I use this to do my taxes ?
</div> </div>
</div> </div>
@@ -67,10 +82,10 @@ alternatives
<!-- http://pandoc.org/README.html#tables --> <!-- http://pandoc.org/README.html#tables -->
| | | | | |
|---------------------------------------------------|----------------------------------------------------------|-| |---------------------------------------------------|----------------------------------------------------------|-|
| [Ledger](http://ledger-cli.org) | the original. C++ <!-- Very fast, advanced features. --> | [openhub](https://www.openhub.net/p/ledger) | | [Ledger](http://ledger-cli.org) | [C++](https://www.openhub.net/p/ledger). The original. <!-- Very fast, advanced features. --> | |
| [hledger](http://hledger.org) | Haskell <!-- Easy to use, multi-column reports, multiple UIs. --> | [openhub](https://www.openhub.net/p/hledger) | | [hledger](http://hledger.org) | [Haskell](https://www.openhub.net/p/hledger) <!-- Easy to use, multi-column reports, multiple UIs. --> | |
| [Beancount](http://furius.ca/beancount) | Python <!-- Accounting correctness aids, extensible. --> | [openhub](https://www.openhub.net/p/beancount) | | [Beancount](http://furius.ca/beancount) | [Python](https://www.openhub.net/p/beancount) <!-- Accounting correctness aids, extensible. --> | |
| [Abandon](https://github.com/hrj/abandon) | Scala | [openhub](https://www.openhub.net/p/abandon) | | [Abandon](https://github.com/hrj/abandon) | [Scala](https://www.openhub.net/p/abandon) | |
| [Ledger in Go](https://github.com/howeyc/ledger) | Go | | | [Ledger in Go](https://github.com/howeyc/ledger) | Go | |
<!-- | Inactive: | | | --> <!-- | Inactive: | | | -->
@@ -149,7 +164,10 @@ Inactive:
<div class="row" style="text-align:center;"> <div class="row" style="text-align:center;">
<hr> <hr>
Send updates via the [github repo](https://github.com/simonmichael/plaintextaccounting) or [notes page](https://oasis.sandstorm.io/shared/UAYLwagGI0a2pIMg9Hhv74K04nbuxanXiS5ZtBV6NF-) Send updates via the
[github repo](https://github.com/simonmichael/plaintextaccounting)
or
[etherpad](https://oasis.sandstorm.io/shared/UAYLwagGI0a2pIMg9Hhv74K04nbuxanXiS5ZtBV6NF-)
</div> </div>