registrations.  Since conference registrations arrive in advance of the

conference, it is not proper under accrual accounting to call it income until

such time as the conference successfully completes.

### Reporting The Chart of Accounts

The

[`general-ledger-report.plx` script in the `non-profit-audit-reports` Ledger CLI contrib directory](https://github.com/ledger/ledger/blob/next/contrib/non-profit-audit-reports/general-ledger-report.plx)

will generate a file called `chart-of-accounts.csv`, which is the chart of accounts.

The main command-line program though, that generates the chart of accounts

looks like this:

    $ ledger -f accounts/main/books.ledger -V -F "%-150A\n" -w -s -b 2012/01/01 -e 2013/01/01 reg

Note that this is bound by date.  Typically, it makes sense to list your

chart of accounts for a specific period (e.g., your fiscal year), since your

accounts might have some cruft in them from previous years that should now be

ignored.  (For example, if your organization simplified its chart of accounts

in later years, you don't want to report those old accounts that are no

longer used.)

Handling Fiscal Sponsorship

---------------------------