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@@ -141,14 +141,39 @@ run `ledger` commands against it, separately and without access to the other
`.ledger` files of the NPO.


Proper Documentation For Accounts
Proper Documentation For All Transactions

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.

Note that since Ledger CLI is a complete double-entry accounting system, each
transaction can correspond to multiple entries in the general ledger.  The
data entry format of Ledger CLI lists each double-entry accounting
transaction in a text file.

Documentation may in fact differ for entries within the transaction.  Ledger
CLI's tagging structure is flexible in this regard: each portion of a
double-entry transaction can carry the same tag or a different tag.  For
example, in this entry:

    2012-05-03 Sir Moneybags
            ;Entity: Sir-Moneybags
            ;Invoice: accounts/documentation/org/invoices/2012-05-30_moneybags-invoice_as-sent.txt
        Accrued:Accounts Receivable:Conservancy  $100,000.00
        Income:Main Org:Donations               $-100,000.00
            ;IncomeType: Donations

The portion of the transaction that credits the `Income:Main Org:Donations`
has three tags: [`Entity`](#entity-tag), [`Invoice`](#invoice-tag) and
[`IncomeType`](#income-type).  The `Entity` and `Invoice` tags, since they're
listed at the top of the transaction, propagate through and apply to both
sides.  But, the `IncomeType` tag, which has no meaning for `Accrued:`
accounts, so it is applied only to the `Income:Main Org:Donations` part of
the transaction.

### Tags Used In This System

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