Hey, Marcin-

I'm sorry for not replying sooner!  I meant to reply but then your message got 
lost
in my inbox & I forgot about it until now.  :(

> I would like to separate these two areas in Ledger, too.  Ideally, I'd
> like to be able to see a "private" report, a "business" report or
> a "total" report.

I just started using ledger earlier this year to help my wife manage the books 
for
her contracting business.  Here's what I've come up with so far; works for us, 
but
like you I'm interested in hearing if others have other tips for making this 
easier:

* In my top-level directory I have two files named 2019.ledger and 2020.ledger, 
and
  two directories named 2019/ and 2020/.  2019.ledger looks like this 
(2020.ledger
  looks similar):

include 2019/business.ledger
include 2019/personal.ledger

* 2019/business.ledger looks like this:

include business-opening-balance.ledger

2019-01-01 * Secretary of State
  Expense:<business name>:Articles of Incorporation  $250.00
  Asset:<business name>:Checking

2019-01-15 * Client #1
  Asset:<business name>:Checking  $1,000.00
  Income:<business name>:<client name>:<project name>

2019-01-15 * My Wife
  Expense:<business name>:Payroll  $500.00
  Asset:<business name>:Checking

...

* 2019/business-opening-balance.ledger looks like this:

2019-01-01 * Opening balance
  Asset:<business name>:Checking  $0.00
  Equity:<business name>:Opening Balance:2019


* 2019/personal.ledger looks like this:

include personal-opening-balance.ledger

2019-01-15 * My Wife
  Asset:Personal:Checking  $500.00
  Income:<business name>:Salary

...

* 2019/personal-opening-balance.ledger looks like this:

2019-01-01 * Opening balance
  Asset:Personal:Checking  $1,234.56
  Asset:Personal:Savings  $9,876.54
  Equity:Personal:Opening Balance:2019


Hopefully, that gives you some idea of how you can manage business & personal 
finances
in separate files but still combine them to give a picture of your overall 
finances.
If you want to see all of your 2019 balances you run: ledger -f 2019.ledger 
balance.
If you want to see only your 2019 business balances you run: ledger -f
2019/business.ledger balance.

In my opinion, the two keystones that hold everything together are the liberal 
use of
ledger's include directive, and the use of Personal or <business name> as the 
2nd-level
account name in all transactions.  What I discovered through trial and error is 
that
having that 2nd-level disambiguator is really useful when you need to track the 
flow of
money from the business account to your personal account: Income:<biz>:... =>
Asset:<biz>:Checking => Expense:<biz>:Payroll => Income:<biz>:Salary =>
Asset:Personal:Checking.

Things that I don't like about this scheme are: 1) I have to manually compare
Expense:<biz>:Payroll and Income:<biz>:Salary in balance reports to confirm they
balance to zero, 2) I have to be extra diligent about entering payroll in both 
the
business & personal ledger files without interruption or else I'll forget where 
I left
off and then have to compare the two side-by-side in my text editor to make 
sure I
didn't miss any transactions.  For 1) I don't think you can avoid having to 
manually
compare the two, because if you actually synthesize transactions that balance
automatically then I think it makes your job harder at tax time when you need 
to figure
out your total payroll expense for the year.  If I'm wrong about that and there 
is a
way to create transactions that balance automatically and have a way for ledger 
to
report the total cost of one expense category I'd love to hear it!  For 2) I 
think
that's just the cost of trying to track business & personal expenses in 
separate files,
and at this point I've built up enough scripting to help automate a lot of my 
workflow
that it's not been a problem for me in a while.

Hope that helps!  I'm happy to answer questions you may have if I did a poor job
explaining any parts of that, and I'd also love to hear other hints & tips 
others
might have to improve it.

Best,
Kent


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