Documentation of Ledger CLI configuration, setup and accounting procedures for a fiscal sponsor organization.
Find a file
Bradley M. Kuhn 85016f3754 Basic organizational expense accounts, with a tester function for assert.
Note that Expense account entries need to be tagged with an Invoice, Receipt,
or Statement tag (those tag declarations will be added in next commit).

payee with "NEVER CHARGED"
==========================

The only exception is when the payee has been modified to indicate that the
expense was "NEVER CHARGED".  This was a special-case we encountered where we
were expecting something, they never invoiced us, and it turns out the thing
to be invoiced for never happened.

Typically, we'd just remove the entry from the Ledger file, and allow the VCS
to log the fact that we thought we'd be charged and weren't.  However, in
this case, the expense had been post-audit and therefore was a permanent
fixture on our books.  Changing the payee allowed it to pass checks.

However, going forward, we'd likely never enter anything the ledger UNTIL we
had real proof via an Invoice, Receipt or Statement that showed the Expense
did/should occur.
2013-04-29 15:15:10 -04:00
accounts/config Basic organizational expense accounts, with a tester function for assert. 2013-04-29 15:15:10 -04:00
CC-By-SA-3.0-USA.txt CC-By-SA-3.0-USA license as downloaded from http://creativecommons.org/licenses/by-sa/3.0/us/legalcode 2013-04-20 13:53:00 -04:00
CC0-1.0.txt Formatting fix for CC0-1.0 2013-04-20 13:58:08 -04:00
GPLv3.txt GPLv3, as downloaded from http://www.gnu.org/licenses/gpl.txt 2013-04-20 14:03:35 -04:00
npo-ledger-cli-tutorial.md Beginning of general description of using Ledger CLI for fiscal sponsorship accounts. 2013-04-21 15:41:32 -04:00
README.md Note on plans for licensing of documentation and tutorials. 2013-04-20 13:33:39 -04:00

Using Ledger CLI for Non-Profit Organizational Accounting

Non-profit organizations (NPOs), particularly 501(c)(3) charities in the USA, have their own specific accounting needs. These often differ from for-profit accounting needs. For example, for-profit-oriented systems often make problematic assumptions about the workflow of accounting tasks (often because NPOs rely primarily on donations, rather than fee-for-service or widget-selling income). Also, non-profit income is categorized differently than for-profit income, and the reporting requirements vary wildly from their for-profit equivalents.

This project is designed to provide some basic templates, tutorials, workflow documentation and scripts to handle accounting for an NPO. The primary example is a direct project (aka Model A) fiscal sponsor NPO.

The tutorials herein

Copyright and License of this project

The intention is that the examples and templates be of maximum use to everyone in all possible contexts. As such, no copyleft is applied, and the examples and templates will be licensed under CC-0v1.0. The documentation itself (such as the READMEs and tutorials) are dual-licensed (GPLv3-or-later|CC-By-SA-3.0) for maximum use as redistributable documentation, or for use in GPLv3-or-later and/or AGPLv3-or-later projects.

Copyright and License of this File

This specific document, the README.md file for npo-ledger-cli, is copyrighted: Copyright © 2013, Bradley M. Kuhn

The copyright holders wish that this document could be placed into the public domain. However, should such a public domain dedication not be possible, the copyright holders grant a waiver and/or license under the terms of CC0-1.0, as published by Creative Commons, Inc. A copy of CC0-1.0 can be found in the same repository as this README.md file under the filename CC0-1.0.txt. If this document has been separated from the repository, a copy of CC0-1.0 can be found on Creative Commons' website.