[CHG] FP changes, todos
This commit is contained in:
Xavier Morel
parent
845f1cd1d0
commit
5299abc241
@ -144,26 +144,35 @@
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var ASSETS = {
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code: 1,
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label: "Assets",
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CASH: { code: 10100, label: "Cash" },
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ACCOUNTS_RECEIVABLE: { code: 12100, label: "Accounts Receivable" }
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CASH: { code: 10000, label: "Cash" },
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ACCOUNTS_RECEIVABLE: { code: 12000, label: "Accounts Receivable" },
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BUILDINGS: { code: 17100, label: "Buildings" },
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DEPRECIATION: { code: 18100, label: "Accumulated Depreciation" }
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};
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var LIABILITIES = {
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code: 2,
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label: "Liabilities",
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NOTES_PAYABLE: { code: 20100, label: "Notes Payable" },
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ACCOUNTS_PAYABLE: { code: 21000, label: "Accounts Payable" },
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TAXES_PAYABLE: { code: 23100, label: "Taxes Payable" }
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TAXES_PAYABLE: { code: 24000, label: "Taxes Payable" }
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};
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var EQUITY = {
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code: 3,
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label: "Equity",
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CAPITAL: { code: 30000, label: "Owner's Capital" }
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};
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var REVENUE = {
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code: 4,
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label: "Revenue",
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SALES: { code: 40100, label: "Sales" }
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SALES: { code: 40000, label: "Sales" }
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};
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var EXPENSES = {
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code: 5,
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label: "Expenses",
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PURCHASES: { code: 50100, label: "Purchases" }
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PURCHASES: { code: 50000, label: "Purchases" },
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DEPRECIATION: { code: 58100, label: "Depreciation Expenses" }
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};
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var categories = Immutable.fromJS([ASSETS, LIABILITIES, REVENUE, EXPENSES]);
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var categories = Immutable.fromJS([ASSETS, LIABILITIES, EQUITY, REVENUE, EXPENSES]);
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var accounts = categories.toSeq().flatMap(function (cat) {
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return Immutable.Seq.of(cat.set('level', 0)).concat(cat.filter(function (v, k) {
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return k.toUpperCase() === k;
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@ -185,17 +194,23 @@
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refund = sale * 0.1,
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purchase = 80;
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var operations = Immutable.fromJS([{
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label: "Company Incorporation (Initial Capital $1,000)",
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operations: [
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{account: ASSETS.CASH.code, debit: constant(1000)},
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{account: EQUITY.CAPITAL.code, credit: constant(1000)}
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]
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}, {
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label: "Customer Invoice ($100 + 9% tax)",
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operations: [
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{account: ASSETS.ACCOUNTS_RECEIVABLE.code, debit: function () { return total; }},
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{account: REVENUE.SALES.code, credit: function () { return sale; }},
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{account: LIABILITIES.TAXES_PAYABLE.code, credit: function () { return tax; }}
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{account: ASSETS.ACCOUNTS_RECEIVABLE.code, debit: constant(total)},
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{account: REVENUE.SALES.code, credit: constant(sale)},
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{account: LIABILITIES.TAXES_PAYABLE.code, credit: constant(tax)}
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]
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}, {
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label: "Customer Refund 10%",
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operations: [
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{account: REVENUE.SALES.code, debit: function () { return refund; }},
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{account: ASSETS.ACCOUNTS_RECEIVABLE.code, credit: function () { return refund; }}
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{account: REVENUE.SALES.code, debit: constant(refund)},
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{account: ASSETS.ACCOUNTS_RECEIVABLE.code, credit: constant(refund)}
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]
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}, {
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label: "Customer Payment",
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@ -212,23 +227,37 @@
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}}
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]
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}, {
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label: "Supplier Invoice",
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label: "Supplier Bill",
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operations: [
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{account: EXPENSES.PURCHASES.code, debit: function () { return purchase; }},
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{account: LIABILITIES.ACCOUNTS_PAYABLE.code, credit: function () { return purchase; }}
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{account: EXPENSES.PURCHASES.code, debit: constant(purchase)},
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{account: LIABILITIES.ACCOUNTS_PAYABLE.code, credit: constant(purchase)}
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]
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}, {
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label: "Supplier Invoice Paid",
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label: "Supplier Bill Paid",
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operations: [
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{account: LIABILITIES.ACCOUNTS_PAYABLE.code, debit: function () { return purchase; }},
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{account: ASSETS.CASH.code, credit: function () { return purchase; }}
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{account: LIABILITIES.ACCOUNTS_PAYABLE.code, debit: constant(purchase)},
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{account: ASSETS.CASH.code, credit: constant(purchase)}
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]
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}, {
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label: "Buy and pay a building (an asset)",
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operations: [
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{account: ASSETS.BUILDINGS.code, debit: constant(3000)},
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{account: LIABILITIES.NOTES_PAYABLE.code, credit: constant(2500)},
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{account: ASSETS.CASH.code, credit: constant(500)}
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]
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}, {
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label: "Yearly Asset Depreciation (10% per year)",
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operations: [
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{account: EXPENSES.DEPRECIATION.code, debit: constant(300)},
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{account: ASSETS.DEPRECIATION.code, credit: constant(300)}
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]
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}, {
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label: "Pay Taxes Due",
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operations: [
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{account: LIABILITIES.TAXES_PAYABLE.code, debit: function () { return tax; }},
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{account: ASSETS.CASH.code, credit: function () { return tax; }}
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{account: LIABILITIES.TAXES_PAYABLE.code, debit: constant(tax)},
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{account: ASSETS.CASH.code, credit: constant(tax)}
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]
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}
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]);
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function constant(val) {return function () { return val; };}
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})();
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@ -25,19 +25,23 @@
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return React.DOM.div(
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null,
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"Example journal entries: ",
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React.DOM.select(
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{
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value: entries.indexOf(this.props.entry),
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onChange: function (e) {
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data.reset(entries.get(e.target.value));
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}
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},
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entries.map(function (entry, index) {
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return React.DOM.option(
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{key: index, value: index},
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entry.get('title')
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);
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}).toArray()),
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entries.map(function (entry, index) {
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return React.DOM.label(
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{
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key: index,
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style: { display: 'block' },
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},
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React.DOM.input({
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type: 'radio',
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checked: Immutable.is(entry, this.props.entry),
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onChange: function (e) {
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data.reset(entry);
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}
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}),
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' ',
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entry.get('title')
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);
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}, this).toArray(),
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this.props.entry && React.DOM.p(null, this.props.entry.get('help'))
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);
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}
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@ -89,13 +93,13 @@
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{account: 'Common Stock', credit: 10000}
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]
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}, {
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title: "Buy work tooling",
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title: "Buy work tooling (immediate cash payment)",
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operations: [
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{account: 'Tooling', debit: 3000},
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{account: 'Cash', credit: 3000}
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]
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}, {
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title: "Buy work tooling (invoiced)",
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title: "Buy work tooling (invoiced, to pay later)",
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operations: [
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{account: 'Tooling', debit: 3000},
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{account: 'Accounts Payable', credit: 3000}
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@ -6609,6 +6609,9 @@ body {
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dt:hover > a > .viewcode-link {
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display: inline;
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}
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blockquote.highlights {
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border: none;
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}
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div.section > h1 {
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padding-bottom: 9px;
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margin: 40px 0 20px;
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@ -6822,7 +6825,7 @@ td.field-body > ul {
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padding-right: 1em;
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}
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.stripe .section:not(.force-right) > .force-right,
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.stripe .section:not(.force-right) > [class*=highlight] {
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.stripe .section:not(.force-right) > [class*=highlight-] {
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float: none;
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clear: none;
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margin-left: 50%;
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@ -6830,31 +6833,31 @@ td.field-body > ul {
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color: #eeeeee;
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}
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.stripe .section:not(.force-right) > .force-right legend,
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.stripe .section:not(.force-right) > [class*=highlight] legend {
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.stripe .section:not(.force-right) > [class*=highlight-] legend {
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color: inherit;
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}
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.stripe .section:not(.force-right) > .force-right input,
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.stripe .section:not(.force-right) > [class*=highlight] input {
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.stripe .section:not(.force-right) > [class*=highlight-] input {
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color: inherit;
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background-color: #555555;
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}
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.stripe .section:not(.force-right) > .force-right a,
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.stripe .section:not(.force-right) > [class*=highlight] a {
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.stripe .section:not(.force-right) > [class*=highlight-] a {
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color: #d9a8cc;
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}
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.stripe .section:not(.force-right) > .force-right code,
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.stripe .section:not(.force-right) > [class*=highlight] code,
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.stripe .section:not(.force-right) > [class*=highlight-] code,
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.stripe .section:not(.force-right) > .force-right .literal,
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.stripe .section:not(.force-right) > [class*=highlight] .literal {
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.stripe .section:not(.force-right) > [class*=highlight-] .literal {
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color: #f9f2f4;
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background-color: #555555;
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}
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.stripe .section:not(.force-right) > .force-right:not(.highlight-json) .highlight,
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.stripe .section:not(.force-right) > [class*=highlight]:not(.highlight-json) .highlight {
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.stripe .section:not(.force-right) > [class*=highlight-]:not(.highlight-json) .highlight {
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border-bottom-color: #777777;
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}
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.stripe .section:not(.force-right) > .force-right.admonition,
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.stripe .section:not(.force-right) > [class*=highlight].admonition {
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.stripe .section:not(.force-right) > [class*=highlight-].admonition {
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margin-left: 51%;
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width: 49%;
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border-top-color: #777777;
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@ -6862,7 +6865,7 @@ td.field-body > ul {
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border-right-color: #777777;
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}
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.stripe .section:not(.force-right) > .force-right .highlight,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight {
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border-color: #555555;
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border-style: solid;
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border-width: 1px 0;
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@ -6940,281 +6943,281 @@ td.field-body > ul {
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/* Literal.Number.Integer.Long */
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}
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.stripe .section:not(.force-right) > .force-right .highlight .lineno,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .lineno {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .lineno {
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color: #586e75;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .c,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .c {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .c {
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color: #586e75;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .err,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .err {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .err {
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color: #cccccc;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .g,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .g {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .g {
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color: #cccccc;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .k,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .k {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .k {
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color: #859900;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .l,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .l {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .l {
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color: #cccccc;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .n,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .n {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .n {
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color: #cccccc;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .o,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .o {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .o {
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color: #859900;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .x,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .x {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .x {
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color: #cb4b16;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .p,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .p {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .p {
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color: #cccccc;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .cm,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .cm {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .cm {
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color: #586e75;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .cp,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .cp {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .cp {
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color: #859900;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .c1,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .c1 {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .c1 {
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color: #586e75;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .cs,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .cs {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .cs {
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color: #859900;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .gd,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .gd {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .gd {
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color: #2aa198;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .ge,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .ge {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .ge {
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color: #cccccc;
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font-style: italic;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .gr,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .gr {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .gr {
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color: #dc322f;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .gh,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .gh {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .gh {
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color: #cb4b16;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .gi,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .gi {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .gi {
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color: #859900;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .go,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .go {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .go {
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color: #cccccc;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .gp,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .gp {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .gp {
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color: #cccccc;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .gs,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .gs {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .gs {
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color: #cccccc;
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font-weight: bold;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .gu,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .gu {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .gu {
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color: #cb4b16;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .gt,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .gt {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .gt {
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color: #cccccc;
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||||
}
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.stripe .section:not(.force-right) > .force-right .highlight .kc,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .kc {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .kc {
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color: #cb4b16;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .kd,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .kd {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .kd {
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color: #268bd2;
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}
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.stripe .section:not(.force-right) > .force-right .highlight .kn,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .kn {
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .kn {
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color: #859900;
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}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .kp,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .kp {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .kp {
|
||||
color: #859900;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .kr,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .kr {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .kr {
|
||||
color: #268bd2;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .kt,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .kt {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .kt {
|
||||
color: #dc322f;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .ld,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .ld {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .ld {
|
||||
color: #cccccc;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .m,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .m {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .m {
|
||||
color: #2aa198;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .s,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .s {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .s {
|
||||
color: #2aa198;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .na,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .na {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .na {
|
||||
color: #cccccc;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .nb,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .nb {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .nb {
|
||||
color: #b58900;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .nc,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .nc {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .nc {
|
||||
color: #268bd2;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .no,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .no {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .no {
|
||||
color: #cb4b16;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .nd,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .nd {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .nd {
|
||||
color: #268bd2;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .ni,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .ni {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .ni {
|
||||
color: #cb4b16;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .ne,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .ne {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .ne {
|
||||
color: #cb4b16;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .nf,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .nf {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .nf {
|
||||
color: #268bd2;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .nl,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .nl {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .nl {
|
||||
color: #cccccc;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .nn,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .nn {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .nn {
|
||||
color: #cccccc;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .nx,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .nx {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .nx {
|
||||
color: #cccccc;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .py,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .py {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .py {
|
||||
color: #cccccc;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .nt,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .nt {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .nt {
|
||||
color: #268bd2;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .nv,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .nv {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .nv {
|
||||
color: #268bd2;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .ow,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .ow {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .ow {
|
||||
color: #859900;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .w,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .w {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .w {
|
||||
color: #cccccc;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .mf,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .mf {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .mf {
|
||||
color: #2aa198;
|
||||
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|
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.stripe .section:not(.force-right) > .force-right .highlight .mh,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .mh {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .mh {
|
||||
color: #2aa198;
|
||||
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|
||||
.stripe .section:not(.force-right) > .force-right .highlight .mi,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .mi {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .mi {
|
||||
color: #2aa198;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .mo,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .mo {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .mo {
|
||||
color: #2aa198;
|
||||
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|
||||
.stripe .section:not(.force-right) > .force-right .highlight .sb,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .sb {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .sb {
|
||||
color: #586e75;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .sc,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .sc {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .sc {
|
||||
color: #2aa198;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .sd,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .sd {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .sd {
|
||||
color: #cccccc;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .s2,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .s2 {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .s2 {
|
||||
color: #2aa198;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .se,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .se {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .se {
|
||||
color: #cb4b16;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .sh,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .sh {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .sh {
|
||||
color: #cccccc;
|
||||
}
|
||||
.stripe .section:not(.force-right) > .force-right .highlight .si,
|
||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .si {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .si {
|
||||
color: #2aa198;
|
||||
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|
||||
.stripe .section:not(.force-right) > .force-right .highlight .sx,
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||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .sx {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .sx {
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color: #2aa198;
|
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|
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.stripe .section:not(.force-right) > .force-right .highlight .sr,
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||||
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||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .sr {
|
||||
color: #dc322f;
|
||||
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|
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.stripe .section:not(.force-right) > .force-right .highlight .s1,
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||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .s1 {
|
||||
.stripe .section:not(.force-right) > [class*=highlight-] .highlight .s1 {
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color: #2aa198;
|
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|
||||
.stripe .section:not(.force-right) > .force-right .highlight .ss,
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||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .ss {
|
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.stripe .section:not(.force-right) > [class*=highlight-] .highlight .ss {
|
||||
color: #2aa198;
|
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|
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.stripe .section:not(.force-right) > .force-right .highlight .bp,
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.stripe .section:not(.force-right) > [class*=highlight] .highlight .bp {
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|
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color: #268bd2;
|
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|
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.stripe .section:not(.force-right) > .force-right .highlight .vc,
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||||
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color: #268bd2;
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.stripe .section:not(.force-right) > .force-right .highlight .vg,
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color: #268bd2;
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.stripe .section:not(.force-right) > .force-right .highlight .vi,
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||||
.stripe .section:not(.force-right) > [class*=highlight] .highlight .vi {
|
||||
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||||
color: #268bd2;
|
||||
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|
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.stripe .section:not(.force-right) > .force-right .highlight .il,
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||||
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||||
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|
||||
color: #2aa198;
|
||||
}
|
||||
.stripe .body > .section > .section {
|
||||
|
||||
@ -393,6 +393,9 @@ dt:hover > a > .viewcode-link {
|
||||
|
||||
// either that or overwrite visit_attribution/depart_attribution
|
||||
blockquote p.attribution:extend(blockquote footer) {}
|
||||
blockquote.highlights {
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border: none;
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}
|
||||
|
||||
div.section > h1 {
|
||||
.page-header();
|
||||
@ -622,7 +625,7 @@ td.field-body {
|
||||
padding-right: 1em;
|
||||
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|
||||
.section:not(.force-right) > .force-right,
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clear: none;
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margin-left: 50%;
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|
||||
Binary file not shown.
|
Before Width: | Height: | Size: 59 KiB |
172
index.rst
172
index.rst
@ -1,143 +1,142 @@
|
||||
:classes: stripe
|
||||
|
||||
==========================================
|
||||
Understanding Accounting For Entrepreneurs
|
||||
==========================================
|
||||
|
||||
Financial accounting is used to know the situation of a company (its balance
|
||||
sheet) and its performance (Profit and Loss, P&L). It is set up by reporting
|
||||
every financial transaction in the relevant accounts of a Chart of Accounts.
|
||||
====================================
|
||||
Accounting Memento For Entrepreneurs
|
||||
====================================
|
||||
|
||||
.. rst-class:: intro-list
|
||||
|
||||
* .. rst-class:: intro-p-l
|
||||
|
||||
**P&L** is always analysed on a specific period rather than since the
|
||||
company's founding (e.g. 2014, Q3 2012, …).
|
||||
The **Profit and Loss** (P&L) report shows the performance of the company
|
||||
over a specific period (usually the current year).
|
||||
|
||||
* .. rst-class:: intro-gross-profit
|
||||
|
||||
**Gross profits** is revenues (sales, interest, royalties) minus cost of
|
||||
goods sold (raw materials, storage costs, production labor costs).
|
||||
The **Gross Profit** equals the revenues from sales minus the cost of goods
|
||||
sold.
|
||||
|
||||
* .. rst-class:: intro-opex
|
||||
|
||||
**Operating expenses** include administration, sales and R&D salaries as
|
||||
well as rent and utilities, legal costs, insurance, ... anything beyond
|
||||
fabrication itself.
|
||||
**Operating Expenses** (OPEX) include admininstration, sales and R&D
|
||||
salaries as well as rent and utilities, miscellaneous costs, insurances, …
|
||||
anything beyond the costs of products sold.
|
||||
|
||||
* .. rst-class:: intro-balance
|
||||
|
||||
The **Balance sheet** is a snapshot of the situation at a specific moment,
|
||||
listing the company's assets and its liabilities at that point.
|
||||
The **Balance Sheet** is a snapshot of the company's finances at a specific
|
||||
date (as opposed to the Profit and Loss which is an analysis over a period)
|
||||
|
||||
* .. rst-class:: intro-assets
|
||||
|
||||
**Assets** represent the company's wealth. A person's assets would be a
|
||||
house or car ("fixed" or "tangible" assets), bank accounts or cash ("liquid"
|
||||
or "current" assets). For a company, a client owing money is an asset. An
|
||||
employee is not an asset as it is not owned by the company (slavery being
|
||||
illegal under the International Covenant on Civil and Political Rights's
|
||||
article 8).
|
||||
**Assets** represent the company's wealth, things it owns. Fixed assets
|
||||
includes building and offices, current assets include bank accounts and
|
||||
cash. A client owing money is an asset. An employee is not an asset.
|
||||
|
||||
* .. rst-class:: intro-liabilities
|
||||
|
||||
**Liabilities** are obligations from past events resulting in future use or
|
||||
transfer of current assets (utility bills, debts, payroll, unpaid
|
||||
suppliers).
|
||||
transfer of current assets (utility bills, debts, unpaid suppliers).
|
||||
|
||||
* .. rst-class:: intro-equity
|
||||
|
||||
**Equity** is assets which have no liability counterpart: shares, other
|
||||
stocks and surplus.
|
||||
**Equity** the amount of the funds contributed by the owners (founders or
|
||||
shareholders) plus previously retained retained earnings (or losses).
|
||||
|
||||
A difference is made between buying an assets (e.g. a building) and expenses
|
||||
(e.g. fuel). Assets have an intrinsic value over time, versus expenses having
|
||||
value in them being consumed for the company to "work".
|
||||
|
||||
Assets have necessarily been financed via liabilities or equity: a company can
|
||||
buy work space through profits, borrowing money or injected capital (for
|
||||
shares).
|
||||
buy work space through profits, debts or injected capital (fund raising).
|
||||
|
||||
A difference is made between assets (e.g. a building) and expenses (e.g. fuel)
|
||||
in assets having intrinsic value over time, versus expenses having value in
|
||||
them being consumed for the company to "work".
|
||||
.. highlights:: What is owned (assets) has been financed through debts to
|
||||
reimburse (liabilities) or equity (profits, capital).
|
||||
|
||||
.. rst-class:: force-right accounts-table
|
||||
.. h:div:: force-right accounts-table
|
||||
|
||||
.. figure:: images/accounts.png
|
||||
:align: center
|
||||
|
||||
Assets = Liabilities + Equity
|
||||
|
||||
What is owned has been financed through debts to reimburse or acquired
|
||||
assets (profits, capical).
|
||||
.. placeholder
|
||||
|
||||
Chart of Accounts
|
||||
=================
|
||||
|
||||
The **chart of accounts** lists all the accounts used by the company, whether
|
||||
they are balance sheet accounts (assets and liabilities) or P&L accounts
|
||||
(revenues and expenses), and provides their state at a given moment, generally
|
||||
the current point of an ongoing financial period, or the state at the end of a
|
||||
closed financial period.
|
||||
|
||||
The accounts are used to organize and classify the finances of the company in
|
||||
order to better understand its state and health, and the chart of accounts can
|
||||
be used to get a snapshot of a company's financial period: because it includes
|
||||
P&L, a chart of accounts is also generally viewed over a specific period.
|
||||
they are balance sheet accounts or P&L accounts. Every financial transaction
|
||||
(e.g. a payment, an invoice) impacts accounts by moving value from one account
|
||||
(credit) to an other account (debit).
|
||||
|
||||
.. rst-class:: force-right
|
||||
|
||||
Balance = debit - credit
|
||||
Balance = Debit - Credit
|
||||
------------------------
|
||||
|
||||
.. h:div:: chart-of-accounts
|
||||
|
||||
Requires javascript
|
||||
.. placeholder
|
||||
|
||||
Journal Entries
|
||||
===============
|
||||
|
||||
The chart of accounts displays the state of the company at a given moment
|
||||
("current" or over an accounting period).
|
||||
Every financial document of the company (e.g. an invoice, a bank statement, a
|
||||
pay slip, a capital increase contract) is recorded as a journal entry,
|
||||
impacting several accounts.
|
||||
|
||||
This state is the effect of the company's financial operations (being paid for
|
||||
services, paying rent, receiving interests, …). These transactions are
|
||||
recorded as journal entries over the course of financial periods:
|
||||
|
||||
Each *journal entry* is the interaction between at least two accounts (one
|
||||
being debited and the other one credited). For a journal entry to be
|
||||
*balanced*, the sum of all its debits must be equal to the sum of all its
|
||||
credits. A journal entry almost always corresponds to a separate justifying
|
||||
document (invoice, pay slip, …; financial audits may include matching entries
|
||||
to the "hard" evidence of these documents).
|
||||
|
||||
A journal entry is composed of multiple *journal items*. Journal items are
|
||||
either a credit or a debit on a specific account, and journal entries are thus
|
||||
composed of at least two items.
|
||||
For a journal entry to be *balanced*, the sum of all its debits must be equal
|
||||
to the sum of all its credits.
|
||||
|
||||
Companies can triage entries in various journals based on their nature or
|
||||
context. Common journals are:
|
||||
|
||||
* a sales journal with all client transactions
|
||||
* a purchase journal with all supplier transactions
|
||||
* a sales journal with all customer invoices and refunds
|
||||
* a purchase journal with all supplier bills
|
||||
* a bank journal for bank statements
|
||||
* a cash journal for cash operations
|
||||
|
||||
.. h:div:: force-right journal-entries
|
||||
|
||||
examples of accounting entries for various transactions
|
||||
examples of accounting entries for various transactions. Example:
|
||||
|
||||
Example 1: Customer Invoice:
|
||||
|
||||
Explanation:
|
||||
|
||||
. You generate a revenue of $1,000
|
||||
. You have a tax to pay of $90
|
||||
. The customer owes $1,090
|
||||
|
||||
Configuration:
|
||||
|
||||
. Income: defined on the product, or the product category
|
||||
. Account Receivable: defined on the customer
|
||||
. Tax: defined on the tax set on the invoice line
|
||||
|
||||
The fiscal position used on the invoice may have a rule that
|
||||
replaces the Income Account or the tax defined on the product by another
|
||||
one.
|
||||
|
||||
Example 2: Customer Payment:
|
||||
|
||||
Explanation:
|
||||
|
||||
. Your customer owes $1,090 less
|
||||
. Your receive $1,090 on your bank account
|
||||
|
||||
Configuration:
|
||||
|
||||
. Bank Account: defined on the related bank journal
|
||||
. Account Receivable: defined on the customer
|
||||
|
||||
.. todo::
|
||||
|
||||
* help explaining what the operation is about?
|
||||
* link to relevant Odoo operation?
|
||||
|
||||
* use radio buttons instead of the selection box
|
||||
|
||||
Reconciliation
|
||||
==============
|
||||
|
||||
At a financial level, journal entries (and the corresponding operations in a
|
||||
company's account) are independent from one another: the invoices a company
|
||||
emits and the payments it receives are separate journal entries and the
|
||||
account operations are not correlated.
|
||||
emits and the payments it receives are separate journal entries.
|
||||
|
||||
It's thus easy to know how much was sold (by tallying the income account) and
|
||||
how the company is still owed overall (receivables) but not how much a
|
||||
@ -145,7 +144,7 @@ specific client owes or which specific invoices are still unpaid (in order to
|
||||
send reminders for instance).
|
||||
|
||||
Reconciliation is the process of correlating and linking journal items,
|
||||
matching the credits and debits of a specific financial account:
|
||||
matching the credits and debits of a specific account:
|
||||
|
||||
* within a single account, look for all non-reconciled items (usually with a
|
||||
specific second party, e.g. all operations on *Accounts Receivable*
|
||||
@ -172,24 +171,29 @@ specific customer will result in:
|
||||
+-------------------------+-------------------------+-------------------------+
|
||||
|Accounts Receivable |Debit |Credit |
|
||||
+=========================+=========================+=========================+
|
||||
|Invoice 1 |121 | |
|
||||
|Invoice 1 |100 | |
|
||||
+-------------------------+-------------------------+-------------------------+
|
||||
|Payment 1 | |75 |
|
||||
|Payment 1.1 | |70 |
|
||||
+-------------------------+-------------------------+-------------------------+
|
||||
|Payment 2 (partial) | |46 |
|
||||
|Invoice 2 |65 | |
|
||||
+-------------------------+-------------------------+-------------------------+
|
||||
| |
|
||||
|Payment 1.2 | |30 |
|
||||
+-------------------------+-------------------------+-------------------------+
|
||||
|Invoice 2 |63 | |
|
||||
|Payment 2 | |65 |
|
||||
+-------------------------+-------------------------+-------------------------+
|
||||
|Payment 2 | |29 |
|
||||
|Invoice 3 |50 | |
|
||||
+-------------------------+-------------------------+-------------------------+
|
||||
|Open Balance | |34 |
|
||||
| | | |
|
||||
+-------------------------+-------------------------+-------------------------+
|
||||
|Total To Pay |50 | |
|
||||
+-------------------------+-------------------------+-------------------------+
|
||||
|
||||
The reconciliation process yields the first invoice being paid in full, but
|
||||
the customer having "Invoice 2" still open (it has an open balance) and an
|
||||
outstanding debt of 34€.
|
||||
.. todo::
|
||||
|
||||
Add a button "Reconcile", when clicked:
|
||||
|
||||
- slowly hide: Invoice 2, Payment 2
|
||||
- then, slowly hide: Invoice 1, Payment 1.1, Payment 1.2
|
||||
|
||||
Bank Reconciliation
|
||||
-------------------
|
||||
|
||||
Loading…
Reference in New Issue
Block a user