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Simon Michael
2016-02-17 08:37:51 -08:00
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@@ -42,26 +42,28 @@ Plain Text Accounting
</h1>
<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>
<p><strong><a href="https://en.wikipedia.org/wiki/Accounting">accounting</a></strong> is tracking the flow of valuable commodities, such as money or time. It clarifies activity, priorities, obligations, opportunities. It can <strong><a href="http://podcastle.org/2009/10/09/pc-miniature-38-accounting-for-dragons">reduce stress</a></strong> and even be enjoyable.</p>
<p><strong><a href="https://en.wikipedia.org/wiki/Double-entry_bookkeeping_system">double-entry bookkeeping</a></strong> is a process for doing this reliably. For every movement of value (a <strong><a href="https://en.wikipedia.org/wiki/Financial_transaction">transaction</a></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><a href="https://en.wikipedia.org/wiki/Account_(accountancy)">accounts</a></strong>, classified as <strong><a href="https://en.wikipedia.org/wiki/Asset">asset</a></strong> (owned), <strong><a href="https://en.wikipedia.org/wiki/Liability_(financial_accounting)">liability</a></strong> (owed) or <strong><a href="https://en.wikipedia.org/wiki/Equity_(finance)">equity</a></strong> (invested). Two more classifications track changes during some period: <strong><a href="https://en.wikipedia.org/wiki/Revenue">revenues</a></strong> (inflows) and <strong><a href="https://en.wikipedia.org/wiki/Expense">expenses</a></strong> (outflows).</p>
<p>Transactions consist of <strong><a href="https://en.wikipedia.org/wiki/Debits_and_credits">debits</a></strong> (increases to asset or expense accounts, or decreases to liability or equity accounts) or <strong><a href="https://en.wikipedia.org/wiki/Debits_and_credits">credits</a></strong> (decreases to asset or expense accounts, or increases to liability or equity accounts).</p>
</div>
<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 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 rely on.</p>
<p><strong><a href="#ledger-likes">Ledger</a></strong> and the other <strong><a href="#ledger-likes">Ledger-likes</a></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><a href="http://ledger-cli.org/3.0/doc/ledger3.html#The-Most-Basic-Entry">plain</a> <a href="http://hledger.org/manual.html#journal">text</a></strong>.</p>
<p>We simplify debits and credits by using <strong><a href="http://ledger-cli.org/3.0/doc/ledger3.html#Stating-where-money-goes">signed numbers</a></strong> instead - positive for inflows to an account, negative for outflows from an account.</p>
<p>We define arbitrary <strong><a href="http://ledger-cli.org/3.0/doc/ledger3.html#Structuring-your-Accounts">account</a> <a href="http://hledger.org/manual.html#account-names">hierarchy</a></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><a href="http://ledger-cli.org/3.0/doc/ledger3.html#Basic-Usage">command-line</a> <a href="http://hledger.org/manual.html#usage">tools</a></strong>. This makes them efficient to use and very <strong><a href="#related-tools">scriptable</a></strong> and flexible.</p>
<p>Ledger-likes also, at their core, tend towards <strong><a href="https://en.wikipedia.org/wiki/Function_(mathematics)">functional operation</a></strong>: they read the input data without changing it, and output a report. This simple model makes them easy to understand and rely on.</p>
</div>
<div class="three columns">
<h3 id="questions">questions ?</h3>
<p><strong>do I really have to use only text ?</strong><br />
No! Not entirely. Just a bit. Decreasingly. <strong><a href="#ui-console">GUIs</a></strong> are appearing.</p>
<p><strong>who is this for ?</strong><br />
Techies, power users, and do-it-yourself-ers, at least for now. If you need a rich GUI and lots of structure, you may prefer a more traditional GUI tool.</p>
Techies, power users, and do-it-yourself-ers willing to use a <strong><a href="https://en.wikipedia.org/wiki/Text_editor">text editor</a></strong>, for now. If you need a rich GUI and lots of structure, you may prefer a traditional GUI tool.</p>
<p><strong>what are the alternatives ?</strong><br />
GNUCash, Grisbi, KMyMoney or other FOSS tools, proprietary tools like Quicken/Quickbooks, online tools like Xero, spreadsheets, paper accounting.</p>
FOSS tools like GNUCash, Grisbi, KMyMoney, proprietary tools like Quicken/Quickbooks, You Need A Budget, online tools like Xero, FreeAgent, spreadsheets, paper accounting. (There are <strong><a href="https://en.wikipedia.org/wiki/Comparison_of_accounting_software">many</a></strong>).</p>
<p><strong>why is this better than QuickBooks ?</strong><br />
Your data remains accessible. No yearly fees. Free software you can fix and port. Cross platform. Scriptable. Efficient.</p>
<p><strong>how do I communicate with my accountant ?</strong><br />