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Re: Buying storage for Berlin & Bayfront.


From: Andreas Enge
Subject: Re: Buying storage for Berlin & Bayfront.
Date: Thu, 20 Jan 2022 20:31:08 +0100

Am Mon, Jan 10, 2022 at 11:26:18AM +0100 schrieb zimoun:
> I am still having issue with ledger. :-)  Well, I do not know what is
> the status of the bank account since the balance is 0 and I am lost in
> all the flipped sign. ;-)

Ah, but there is no magic! If you issue
$ ledger -f accounting.ledger balance
this is the result:

            €2653.19  Assets
            €2647.19    Bank
               €6.00    Stock
               €1.00      Bayfront
               €2.00      Overdrive 1000
               €3.00      Redhill
              €-6.00  Equity
           €18342.30  Expenses
              €15.00    Banking
             €190.88    Domains
            €4987.70    Guix Day
            €5039.23    Hosting
              €44.00    Legal
             €120.00    Membership
              €60.00    Promotional material
            €7885.49    Purchases
          €-20989.49  Income
           €-5690.00    Donations
           €-4248.00    Guix Day
           €-4889.23    Hosting
              €-7.07    Interests
            €-770.00    Membership
             €-80.00      2016
            €-110.00      2017
            €-120.00      2018
            €-170.00      2019
            €-150.00      2020
            €-120.00      2021
             €-20.00      2022
           €-5385.19    Purchases
--------------------
                   0

The balance is zero because of the double accounting; the interesting part
are the "Assets" in the beginning. It states that there are €2647.19 in the
bank, which is true: €1047.19 in the checking account, and €1600 in a
Livret A, for which we just got €4.39 of interests in 2021, and €7.07 over
the last three years :)

The Bank has a positive sign, and also the Expenses, whereas the Income is
negative. Admittedly this is counterintuitive; one could put positive signs
to Income and Expenses, and then one would have
   Bank = Income - Expenses, or Bank + Expenses - Income = 0.
With the different sign of Income, one ends up having
   Bank + Expenses + Income = 0,
which is the last line.

I also opted for putting our hardware into the balance sheet, which are
the lines Stock and Equity. Here the € should read "piece" instead.
And I have actually stopped doing so a while ago, for instance we bought
three additional Overdrives in 2019. (Where are these five machines
actually?) I am not sure if having the inventory in the balance is a good
idea. Maybe if we put "pc" instead of "€" it would become clearer.

Andreas




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