AaronFiore/plaintextaccounting
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tweak layout, headings

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Simon Michael
2016-02-15 05:31:32 -08:00
parent 23f0bb008a
commit 37266fa9b3
2 changed files with 12 additions and 12 deletions
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index.html
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@@ -39,18 +39,18 @@
<h1 style="text-align:center; margin-bottom:5%;">
Plain Text Accounting
</h1>
<div class="three columns">
<h3 id="accounting..">accounting..</h3>
<div class="four columns">
<h3 id="accounting">accounting</h3>
<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><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 class="five columns">
<h3 id="with-ledger-likes">with Ledger-likes</h3>
<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>
<div class="four columns">
<h3 id="with-text">..with text</h3>
<p><strong>Ledger</strong> and the other <strong>Ledger-likes</strong> inspired by it are minimalist software tools for efficient double-entry accounting. This site introduces them and their way of doing things.</p>
<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>
<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>
<p>We simplify debits and credits by using <strong>signed numbers</strong> instead - positive for inflows to an account, negative for outflows from an account.</p>
<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>
<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>
<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>

12
index.md
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@@ -5,9 +5,9 @@
<h1 style="text-align:center; margin-bottom:5%;">Plain Text Accounting</h1>
<div class="three columns">
<div class="four columns">
### accounting..
### accounting
**accounting** is tracking the flow of valuable commodities, such as money or time.
It clarifies activity, priorities, obligations, opportunities.
@@ -27,11 +27,11 @@ accounts, or decreases to liability or equity accounts) or **credits**
equity accounts).
</div>
<div class="five columns">
<div class="four columns">
### with Ledger-likes
### ..with text
**Ledger** and the other **Ledger-likes** which followed it are minimalist software tools for efficient double-entry accounting.
**Ledger** and the other **Ledger-likes** inspired by it are minimalist software tools for efficient double-entry accounting.
This site introduces them and their way of doing things.
Accounting data is valuable;
@@ -40,7 +40,7 @@ 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 **plain text**.
We simplify by using **signed numbers** instead of debits and credits -
We simplify debits and credits by using **signed numbers** instead -
positive for inflows to an account, negative for outflows from an account.
We define arbitrary **account hierarchy** to suit our needs.