20120819

Continued on lino.apps.presto: mainly sales and ledger.

Moved the AccountType choicelist from lino.modlib.debts to lino.modlib.accounting.utils. Renamed AccountType to AccountTypes.

The basic accounting reports

I read the guide Set up a basic record-keeping system (link doesn’t work anymore), published by the United Kingdom government. It descibes six basic sets of “financial records”:

• cash sales book : Date, Customer, Amount received, Cash sales, Cheque, Credit/debit card, Bank pay-in amounts

• cash purchases book : Date, Supplier, Amount paid, Paid cash, Paid cheque, Paid credit/debit card

• Cash Book Summary (Reconciliation) with the following lines:

  Opening cash balance (A)

  Cash receipts (B)

  Cash banked (C)

  Cash payments (D)

  Closing cash balance (E) = A+B-(C+D)
  Opening cheque account balance (F)

  Total value of pay-ins for period (G)

  Total value of payments for period (H)

  Closing cheque account balance (I)

• Sales Ledger : one row per sales.Invoice in a given period. Columns: Date, Invoice number, Customer, Net, VAT, Gross, Date paid, Payment type

• Purchase Ledger : one row per purchase.Invoice in a given period. Columns: Date, Supplier, Reference number (or your company’s purchase order number), Item purchased, Net value, VAT, Gross value, Date paid, Payment type (cash, cheque, credit/debit card)

• Wages Book (only needed if you employ staff) (…)

Centralisation Types

I’m still looking for the correct word to group-designate the following three concepts:

• sales

• purchase

• wages

Background: We need a table that holds configuration information which depends on this choice. The question is: How to name that table?

In TIM I called it “centralisation types” which wasn’t really intuitive.

These transaction types

Some ideas for a better name:

• Partner Account Types

• Accounting Partner Types

• Partner Transaction Types