Annotation of pta/journal.example.en, Revision 1.2
1.2 ! schwarze 1: # $Id: journal.example.en,v 1.1 2020/09/27 14:35:34 schwarze Exp $
1.1 schwarze 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49: # Replace outdated or worn-out business equipment.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:
1.2 ! schwarze 54: # Annual closure.
1.1 schwarze 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
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