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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