Return to journal.example.en CVS log

Up to [cvsweb.bsd.lv] / pta

Annotation of pta/journal.example.en, Revision 1.1

1.1     ! schwarze    1: # $Id$
        !             2: # Ingo Schwarze 2020.  Public domain.
        !             3: #
        !             4: # To see the business assessment resulting from this example data, try:
        !             5: #   cp accounts.example.en accounts.txt
        !             6: #   cp journal.example.en journal.txt
        !             7: #   perl pta.pl | less
        !             8:
        !             9: # Opening balance, matching the final balance of the previous year.
        !            10: 20200101 OPEN    0650 9000   1000.00 old computing equipment, residual value
        !            11: 20200101 PORTF   0910 9000   5000.00 [S1] shares company 1, book value
        !            12: 20200101 PORTF   0910 100#100  62.50 [S1] shares company 1, market price
        !            13: 20200101 BA1/1   1800 9000   6000.00 bank account, opening balance
        !            14: 20200101 OPEN    9000 2100  12000.00 owner's equity
        !            15:
        !            16: # Operational business:
        !            17: # Render a service, send an invoice, receive a payment.
        !            18: 20200115 BA2/1   6673 1800    200.00 travel cost to customer's premises
        !            19: 20200201 CI20/1  1200 4185   2400.00 invoice services rendered
        !            20: 20200220 BA4/1   1800 1200   2400.00 payment for services rendered
        !            21:
        !            22: # Withdraw some money to pay private bills.
        !            23: 20200225 BA4/2   2100 1800   2000.00 private drawings
        !            24:
        !            25: # Non-operating income.
        !            26: 20200301 BA5/1      0 7020    150.00 [S1] dividend company 1
        !            27:                  1800         112.50   net payment
        !            28:                  7630          37.50   withholding tax
        !            29:
        !            30: # Some money is available for investments.
        !            31: 20200315 BA5/2   0910 0#50    100.00 [ETF] fund market price
        !            32: 20200315 BA5/2      0 1800   5200.00 [ETF] fund purchase
        !            33:                  0910        5000.00   book value
        !            34:                  6855         200.00   subscription fee
        !            35:
        !            36: # Payment of fixed costs.
        !            37: 20201015 BA19/1  6310 1800    500.00 rent
        !            38:
        !            39: # Low on funds, sell some assets.
        !            40: 20201105 BA21/1  0910 100#70   66.00 [S1] shares company 1, market price
        !            41: 20201105 BA21/1     0 4851   1980.00 [S1] shares company 1, sale
        !            42:                  1800        1860.00   net payment
        !            43:                  7630         120.00   withholding tax
        !            44: 20201105 BA21/1  4857 0910   1500.00 [S1] shares company 1, book value
        !            45:
        !            46: # Maybe a loan is needed, too.
        !            47: 20201110 BA21/2  1800 3150   1000.00 bank loan
        !            48:
        !            49: # Replace outdated or worn-out business equipment.
        !            50: 20201125 SINV    0650 3300   3000.00 purchase of new computing equipment
        !            51: 20201210 BA23/1  3300 1800   3000.00 payment for new computing equipment
        !            52: 20201215 CLOSE   6220 0650   1000.00 old computing equipment, amortization
        !            53:
        !            54: # Annual closure.
        !            55: 20201230 BA24/1     0 1800      5.00 custodian fees
        !            56:                  6855           2.50   [S1]
        !            57:                  6855           2.50   [ETF]
        !            58: 20201231 PORTF   0910 70#70    64.00 [S1] shares company 1, market price
        !            59: 20201231 PORTF   0910 50#50   102.00 [ETF] fund market price