@@ -72,13 +72,13 @@ For items that are receivable or payable, this system uses `Accrued:`
hierarchy. Under this top-level account, you'll find accounts payable,
accounts receivable, loans payable and loans receivable.
### Expense Accounts
These accounts contain any expense of the organization, and all begin with
`Expense:`.
`Expenses:`.
### Income Accounts
These accounts contain any income of the organization, and all begin with
`Income:`.
@@ -185,13 +185,13 @@ this project.
Documentation tags are tags that link to other backup documents that provide
evidence and details that justify a particular ledger entry. 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
Expenses: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`
@@ -357,13 +357,13 @@ The possible values for this field are:
* `Loan`, indicating that the `Entity` is receiving these funds as a loan
that is expected to be paid back.
#### Program Tag
The `Program` tag is used primarily to track program activity for `Income:`
and `Expense:` accounts. This allows for knowing what particular initiative
and `Expenses:` accounts. This allows for knowing what particular initiative
initiated the income (e.g., a specific fundraising campaign) and/or what
particular program activity an expense is toward (e.g., funding travel to
some specific conference).
The Program tag is always a string with the same format as a Ledger CLI
account (primarily for use with Ledger CLI's `--pivot` and `--group-by`,
@@ -377,13 +377,13 @@ type of the account, it requires a different set of tags.
When Ledger CLI's `--pedantic` option is used, these rules are enforced by
ledger itself via the configurations found in `config-tags.ledger` and
`config-accounts.ledger`.
#### Expense Account Documentation
Each `Expense:` account entry must be tagged with the following tags:
Each `Expenses:` account entry must be tagged with the following tags:
* One of: [`Invoice:`](#invoice-tag) [`Receipt:`](#receipt-tag), or
[`Statement`](#statement-tag). (The only exception to this rule: an entry
does not need an `Invoice:`, `Receipt`, nor a `Statement` tag if the
[payee was never charged](#never-charged-payee).)
@@ -455,13 +455,13 @@ the successes of various fundraising programs with a command like this:
$ ledger -f accounts/books.ledger --pivot Program bal '/^Income/'
Meanwhile, using the [`Program`](#program-tag) tag for Expenses can help
track what programs are costing with commands like these:
$ ledger -f accounts/books.ledger --group-by 'tag("Program")' reg '/^Expense/'
$ ledger -f accounts/books.ledger --group-by 'tag("Program")' reg '/^Expenses/'
FIXME: example output
### Checking Integrity of a Tag
[As mentioned](#entity-tag), the `Entity:` tag is one example among many