Changeset - 68d036aa0292
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Bradley Kuhn (bkuhn) - 9 years ago 2013-04-29 20:27:45
bkuhn@ebb.org
Documentation of Receipt: tag and its appropriate uses.
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npo-ledger-cli-tutorial.md
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@@ -125,49 +125,77 @@ primary mechanisms used herein to handle the fiscal sponsorship structure.
 

	
 
### Earmarked Accounts
 

	
 
Many fiscal sponsor NPOs keep earmarked accounts for their member/affiliated
 
projects.  Furthermore, these projects often may either (a) terminate their
 
agreement with the NPO, and thus deserve a copy of their books that they can
 
"take away" with them, or (b) might be affiliated with *other* NPOs that also
 
hold accounts.  This system of earmarked accounts is designed to make it easy
 
for projects to have a copy of their own accounts, but not interfere with nor
 
even be aware of (a) the books of other member/affiliated projects, and (b)
 
the overall books of the entire NPO.
 

	
 
On the latter point, this system utilizes a directory structure and separate
 
`.ledger` files to separate out the different projects into different
 
structures.  This allows member/affiliated projects to take their data and
 
run `ledger` commands against it, separately and without access to the other
 
`.ledger` files of the NPO.
 

	
 

	
 
Proper Documentation For Accounts
 
---------------------------------
 

	
 
Ledger CLI offers a flexible structure of tagging any entry, including
 
separate tags for parts of a split transaction.  This system uses those tags
 
to ensure proper entry is included.
 
to ensure proper documentation is included for each financial transaction
 
that occurs for the organization.
 

	
 
### Tags Used In This System
 

	
 
A list of tags can be found in the file `accounts/config/config-tags.ledger`
 
in this project.
 

	
 
#### Receipt Tag
 

	
 
The `Receipt:` tag refers to receipt of some sort.  Typically, this is a
 
document that shows clear confirmation that the transaction has already
 
occurred.  The value of the `Receipt:` tag is always a valid pathname in the
 
repository to the document.
 

	
 
Some examples of appropriate uses of the `Receipt:` are:
 

	
 
* a point-of-sale credit card receipt from a purchase, given by a cashier or
 
  sent via email after the purchase has occurred.
 

	
 
* a deposit slip given at the bank upon making an over-the-counter deposit of
 
  paper checks.
 

	
 
* a confirmation document showing an outgoing wire transfer made by a bank.
 

	
 
* a confirmation document showing transfer of funds between two bank
 
  accounts.
 

	
 
* A pay advice document generated upon payment of an invoice.
 

	
 
### Expense Account Documentation
 

	
 
Each Expense account entries need to be tagged with an `Invoice`, `Receipt`,
 
or `Statement` tag.  The value of the tag is a relative path name of a file
 
elsewhere in the same repository that documents the specific expense.  For
 
example, an entry like this:
 

	
 
     2012-02-05 Office Supply Galore - Online Order
 
         Expense:Main Org:Office Supplies      $35.00
 
             ;Receipt: accounts/documentation/org/receipts/2012-02-05_office-supply-galore.txt
 
         Liabilities:Credit Card:Visa         -$35.00
 

	
 
shows that a purchase was made at Office Supply Galore's online store for
 
$35.00, and the file `accounts/documentation/org/receipts/2012-02-05_office-supply-galore.txt`
 
contains the receipt from that purchase.
 

	
 
#### payee with "NEVER CHARGED"
 

	
 
The only exception to the standard tagging requirement is when the payee has
 
been modified to indicate that the expense was `NEVER CHARGED`.  This is an
 
historical special-case.  The solution was originally design for the
 
following scenario:
 

	
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