Changeset - 68d036aa0292
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Bradley Kuhn (bkuhn) - 10 years ago 2013-04-29 20:27:45
Documentation of Receipt: tag and its appropriate uses.
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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

* 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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