; -*- ledger -*-

; -*- coding: utf-8 -*-

!include ../config/config-npo.ledger

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

2011/05/28 My Bad Billing Hosting - NEVER CHARGED

    Liabilities:Credit Card:Visa            $-100.00

    Expense:Main Org:Hosting                 $100.00

2012/01/01 My Bad Billing Hosting - REVERSAL - NEVER CHARGED

    Liabilities:Credit Card:Visa             $100.00

    Expense:Main Org:Hosting                $-100.00

NPOs that don't need this feature can, in most cases, use the methods

described herein to deploy Ledger CLI, but should leave out the `:General:`

and `:ProjectNAME:` parts of the account hierarchy, since these are the

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.

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 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.