hledger journal entry template experiments

templates.journal

; experimental hledger journal entry templates for some common transactions

; These are sketches, don't expect them to be sensible.
; A few different events are noted:
; accrued   = when the revenue was earned
; invoiced  = when the invoice was sent
; received  = when the check was received
; deposited = when the check was deposited
; reported  = the revenue's date for taxing ("taxable moment")
; us tax    = estimated federal tax, 25%
; ca tax    = estimated state tax, 6%
; A date: tag in the comment overrides the main date.

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; a client job, paid immediately

2010/12/31 * (1-imm) bill client1 for december               ; accrued, date:2010/12
    assets:bank:bank1:checking                      $5000  ; received, deposited
    revenue:consulting:client1                     $-5000  ; invoiced, reported
    (liabilities:tax:federal:2010)                 $-1250  ; us tax
    (liabilities:tax:state:2010)                    $-300  ; ca tax

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; a client job, invoiced

; cash basis accounting

; separate entries

2011/01/01 * (2a-inv-cash) bill client1 for december       ; accrued,   date:2010/12
    (assets:accounts receivable:client1:20110101)   $5000  ; invoiced

2011/2/17 * (2b-inv-cash) receive payment
    (assets:accounts receivable:client1:20110101)  $-5000  ; received
    revenue:consulting:client1                     $-5000  ; reported
    (liabilities:tax:federal:2011)                 $-1250  ; us tax
    (liabilities:tax:state:2011)                    $-300  ; ca tax
    assets:bank:bank1:checking                      $5000  ; deposited, date:2011/02/18

; single entry

2011/01/01 * (3-inv-cash) bill client1 for december        ; accrued,   date:2010/12
    assets:accounts receivable:client1:20110101     $5000  ; invoiced,  date:2011/01/01
    assets:accounts receivable:client1:20110101    $-5000  ; received,  date:2011/02/17
    revenue:consulting:client1                     $-5000  ; reported,  date:2011/02/17
    (liabilities:tax:federal:2011)                 $-1250  ; us tax,    date:2011/02/17
    (liabilities:tax:state:2011)                    $-300  ; ca tax,    date:2011/02/17
    assets:bank:bank1:checking                      $5000  ; deposited, date:2011/02/18

; accrual basis accounting

; separate entries

2011/01/01 * (4a-inv-accrual) bill client1 for december        ; accrued,   date:2010/12
    assets:accounts receivable:client1:20110101     $5000  ; invoiced
    revenue:consulting:client1                     $-5000  ; reported,  date:2010/12/31
    (liabilities:tax:federal:2010)                 $-1250  ; us tax,    date:2010/12/31
    (liabilities:tax:state:2010)                    $-300  ; ca tax,    date:2010/12/31

2011/2/17 * (4b-inv-accrual) receive payment
    assets:accounts receivable:client1:20110101    $-5000  ; received
    assets:bank:bank1:checking                      $5000  ; deposited, date:2011/02/18

; single entry

2011/01/01 * (5-inv-accrual) bill client1 for december         ; accrued,   date:2010/12
    revenue:consulting:client1                     $-5000  ; reported,  date:2010/12/31
    (liabilities:tax:federal:2010)                 $-1250  ; us tax,    date:2010/12/31
    (liabilities:tax:state:2010)                    $-300  ; ca tax,    date:2010/12/31
    assets:accounts receivable:client1:20110101     $5000  ; invoiced,  date:2011/01/01
    assets:accounts receivable:client1:20110101    $-5000  ; received,  date:2011/02/17
    assets:bank:bank1:checking                      $5000  ; deposited, date:2011/02/18

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; a client job, prepaid

; cash basis

2013/1/1 * (6a-pre-cash) client1 prepayment
    assets:bank:bank1:prepaid revenue:client1       $5000  ; received, deposited
    revenue:consulting:client1                     $-5000  ; reported
    (liabilities:tax:federal:2011)                 $-1250  ; us tax
    (liabilities:tax:state:2011)                    $-300  ; ca tax
    (liabilities:prepaid revenue:client1)          $-5000  ; also track as a client liability

2013/1/31 * (6b-pre-cash) draw from client1 prepayment      ; accrued, date:2013/01
    assets:bank:bank1:prepaid revenue:client1      $-1000  ; draw
    assets:bank:bank1:checking                      $1000
    (liabilities:prepaid revenue:client1)           $1000  ; reduce client liability

; accrual basis

2013/1/1 * (7a-pre-accrual) client1 prepayment
    assets:bank:bank1:prepaid revenue:client1       $5000  ; received, deposited
    liabilities:prepaid revenue:client1            $-5000  ; track client liability

2013/1/31 * (7b-pre-accrual) draw from client1 prepayment       ; accrued, date:2013/01
    assets:bank:bank1:prepaid revenue:client1      $-1000  ; draw
    assets:bank:bank1:checking                      $1000
    liabilities:prepaid revenue:client1             $1000  ; reduce client liability
    revenue:consulting:client1                     $-1000  ; reported
    (liabilities:tax:federal:2011)                 $-1250  ; us tax
    (liabilities:tax:state:2011)                    $-300  ; ca tax

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; tax payments

2013/1/1 * (8-pay-tax) pay estimated federal tax
    (liabilities:tax:federal:2011)                  $1250
    expenses:personal:tax:federal:2011              $1250
    assets:bank:bank1:checking                     $-1250