On Mon, Mar 11, 2013 at 08:06:11PM -0700, Boyd Kelly wrote:
> Hi,
>
> I've been in a Gnucash environment for the last few years, and since Jan 1
> have been testing things out with ledger.  I'm not an accountant, but can
> deal with double entry fairly well.  Previously I've kept two files for
> personal and business, but wondering if I should put everything in a single
> file in the ledger world, or use an !nclude statement to bring the business
> transactions into my personal file to get a full picture.
>

I prefer to separate files by the largest primary key / category. (ie:
Account, expense report, etc). I also use DVCS extensively (bazaar).

> Then as a related issue there is the chart of accounts.  I'm setting all my
> business accounts preceded with Business,  ie Expenses:Business:Auto:Fuel,
> and the personal stuff is just Expenses:Auto:Fuel.  Is there any best
> practice here as to what will allow reports that can separate and combine
> business and personal data?  --  I've been testing some basic commands like
> ledger bal not business etc.
>

I would suggest you not use a large number of sub-accounts. Ledger
supports metadata on transactions, and you can flag a txn with
key/value pair data.

Most of my expense reports have individual line items with metadata
linking them to specific expense reports, while the accounts are just
projects or internal.

> When having two files in gnucash, if there was a transfer between my
> business and personal chequing, that would be an Equity:Draw, but if I keep
> these files together the transfer will just go from
> Assets:Business:Chequing to Assets:Chequing.  What do accountants think of
> this?  Also that transfer will have to live in the personal or the business
> ledger file.  Where should that be?  And then if you separated the files
> you would throw everything out of whack.  So maybe avoid the !include
> directive and just keep everything together?  Then I believe I can do an
> archive at year end.
>

I use !include, but otherwise I can't help. I'm not an accountant.

> Regarding investments, in the gnucash world the accounts were typically
> Assets:Broker:STOCK and Assets:Broker:Cash, but in the ledger documentation
> most of the examples show the stock purchase of APPL in Assets:Broker (not
> Assets:Broker:APPL).  Is there going to be any advantage/disadvantage to
> keeping an actual account for the stock itself?  And same question for the
> Assets:Broker:Cash account.

I hope others can help you here.

> While I continue to fiddle around with this...  any suggestions or best
> practices welcome.

Make sure to do unit testing on your expectations (ie: create examples
of txns and test first).

Also you should standardize on text templates quickly (ie: yasnippet
in emacs) for transaction types.

Good luck!


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