# $Id: journal.example.en,v 1.2 2020/11/19 23:55:50 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[S1] shares company 1, book value # Maybe a loan is needed, too. 20201110 BA21/2 1800 3150 1000.00 bank loan # Replace outdated or worn-out business equipment. 20201125 SINV 0650 3300 3000.00 purchase of new computing equipment 20201210 BA23/1 3300 1800 3000.00 payment for new computing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