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Revision 1.1, Sun Sep 27 14:35:34 2020 UTC (2 months, 1 week ago) by schwarze
Branch: MAIN
CVS Tags: VERSION_0_1

initial version

# $Id: journal.example.en,v 1.1 2020/09/27 14:35:34 schwarze Exp $
# Ingo Schwarze 2020.  Public domain.
#
# To see the business assessment resulting from this example data, try:
#   cp accounts.example.en accounts.txt
#   cp journal.example.en journal.txt
#   perl pta.pl | less

# Opening balance, matching the final balance of the previous year.
20200101 OPEN    0650 9000   1000.00 old computing equipment, residual value
20200101 PORTF   0910 9000   5000.00 [S1] shares company 1, book value
20200101 PORTF   0910 100#100  62.50 [S1] shares company 1, market price
20200101 BA1/1   1800 9000   6000.00 bank account, opening balance
20200101 OPEN    9000 2100  12000.00 owner's equity

# Operational business:
# Render a service, send an invoice, receive a payment.
20200115 BA2/1   6673 1800    200.00 travel cost to customer's premises
20200201 CI20/1  1200 4185   2400.00 invoice services rendered
20200220 BA4/1   1800 1200   2400.00 payment for services rendered

# Withdraw some money to pay private bills.
20200225 BA4/2   2100 1800   2000.00 private drawings

# Non-operating income.
20200301 BA5/1      0 7020    150.00 [S1] dividend company 1
                 1800         112.50   net payment
                 7630          37.50   withholding tax

# Some money is available for investments.
20200315 BA5/2   0910 0#50    100.00 [ETF] fund market price
20200315 BA5/2      0 1800   5200.00 [ETF] fund purchase
                 0910        5000.00   book value
                 6855         200.00   subscription fee

# Payment of fixed costs.
20201015 BA19/1  6310 1800    500.00 rent

# Low on funds, sell some assets.
20201105 BA21/1  0910 100#70   66.00 [S1] shares company 1, market price
20201105 BA21/1     0 4851   1980.00 [S1] shares company 1, sale
                 1800        1860.00   net payment
                 7630         120.00   withholding tax
20201105 BA21/1  4857 0910   1500.00 [S1] shares company 1, book value

# Maybe a loan is needed, too.
20201110 BA21/2  1800 3150   1000.00 bank loan

# Replace outdated or worn-out business equipment.
20201125 SINV    0650 3300   3000.00 purchase of new computing equipment
20201210 BA23/1  3300 1800   3000.00 payment for new computing equipment
20201215 CLOSE   6220 0650   1000.00 old computing equipment, amortization

# Annual closure. 
20201230 BA24/1     0 1800      5.00 custodian fees
                 6855           2.50   [S1]
                 6855           2.50   [ETF]
20201231 PORTF   0910 70#70    64.00 [S1] shares company 1, market price
20201231 PORTF   0910 50#50   102.00 [ETF] fund market price